2014-11-17T12:37:26-06:00 2013-12-31 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2013-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 BRIAN STEGER CEO & SCOUT EXECUTIVE 4435732500 2014-11-13 1 JULIA FLANNERY CPA P00928918 4102469300 2013 2015-11-30 17:44:51Z BRIAN STEGER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 6799679 0 X HTTP//WWW.BALTIMOREBSA.ORG X 1911 MD PROGRAMS PROMOTE THE ABILITY OF BOYS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAIN THEM IN SCOUTCRAFT, AND TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES, USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 69 68 144 10000 0 0 2618310 2513418 1916601 2088582 360916 39 1024343 942496 5920170 5544535 0 0 0 0 2819805 2655603 0 0 989266 3981953 3971346 6801758 6626949 -881588 -1082414 7139563 5864635 1747648 1853014 5391915 4011621 X THE BALTIMORE AREA COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 5304711 2652254 CAMPING AND OTHER ACTIVITIES - THE BOY SCOUTS OWN AND OPERATE CAMP GROUNDS USED BY APPROXIMATELY 16,000 SCOUTS EACH YEAR. CAMPING ACTIVITIES SERVE TO EDUCATE THE SCOUTS. 5304711 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 144 1 0 0 0 0 0 0 0 0 0 1 0 X 69 68 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X BRIAN STEGER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 DAVID GIBBONS CHAIRMAN 1.00 0.10 X X 0 0 0 TREY SHUPERT COUNCIL COMMISSIONER 1.00 0.10 X X 0 0 0 BRIAN STEGER SEC./SCOUT EXEC. AND CEO (BEG. 7/13) 1.00 0.10 X X 99150 0 82032 MIKE NEUMAN TREASURER 1.00 0.10 X X 0 0 0 TIM PHELPS ASSISTANT TREASURER 1.00 0.10 X X 0 0 0 IRA K HIMMEL ESQ COUNCIL ATTORNEY 1.00 0.10 X 0 0 0 EARL ADAMS ASSISTANT COUNCIL ATTORNEY 1.00 0.10 X 0 0 0 BARRY WILLIAMS IMMEDIATE PAST PRESIDENT 0.50 0.10 X 0 0 0 STEPHEN MARTINO VICE CHAIRMAN, MEMBERSHIP 0.50 0.10 X 0 0 0 JOHN JEPPI VICE CHAIRMAN, PLANNED GIV 0.50 0.10 X 0 0 0 PAUL MADDEN VICE CHAIRMAN, PROGRAM IMPACT 0.50 0.10 X 0 0 0 RAY PALMER VICE CHAIRMAN, NCAP 0.50 0.10 X 0 0 0 GREG KELLY VICE CHAIRMAN, OUTDOOR PROGRAM 0.50 0.10 X 0 0 0 CHARLIE SKINNER VICE CHAIRMAN, ADMIN/RISK MGMT 0.50 0.10 X 0 0 0 GERALD STANSBURY VICE CHAIRMAN, RELATIONSHI 0.50 0.10 X 0 0 0 HOWARD RUTHERFORD VICE CHAIRMAN, PROPERTIES 0.50 0.10 X 0 0 0 CHAD GILLENWATER VICE CHAIRMAN, AUDIT 0.50 0.10 X 0 0 0 BARRY LUCIANI VICE CHAIRMAN, INVESTMENTS 0.50 0.10 X 0 0 0 CHARLIE HIEBLER VICE CHAIRMAN, DISTRICT OPERATIONS 0.50 0.10 X 0 0 0 CHARLIE MORGAN VICE CHAIRMAN, JOURNEY TO EXCELLENCE 0.50 0.10 X 0 0 0 MARK MULLIGAN VICE CHAIRMAN, VENTURING 0.50 0.10 X 0 0 0 HENRY A ROSENBERG JR PAST CHAIRMAN 0.50 0.10 X 0 0 0 JAY LENROW PAST CHAIRMAN 0.50 0.10 X 0 0 0 TOM OWSLEY ESQ PAST CHAIRMAN 0.50 0.10 X 0 0 0 GARY PUSHKIN VICE CHAIRMAN, SPECIAL PROJECTS 0.50 0.10 X 0 0 0 PAUL AUWAERTER BOARD MEMBER 0.50 0.10 X 0 0 0 VIC BERNSON BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN J BROWNE MD BOARD MEMBER 0.50 0.10 X 0 0 0 ERNEST BURKEEN BOARD MEMBER 0.50 0.10 X 0 0 0 ED CALLAHAN BOARD MEMBER 0.50 0.10 X 0 0 0 GARY CEARFOSS BOARD MEMBER 0.50 0.10 X 0 0 0 DWIGHT CRONE BOARD MEMBER 0.50 0.10 X 0 0 0 STEVEN DEBOY BOARD MEMBER 0.50 0.10 X 0 0 0 STEVE EDWARDS BOARD MEMBER 0.50 0.10 X 0 0 0 JAY FISHER BOARD MEMBER 0.50 0.10 X 0 0 0 JEFF FOULK BOARD MEMBER 0.50 0.10 X 0 0 0 VICKI FRANZ BOARD MEMBER 0.50 0.10 X 0 0 0 RICK FROH BOARD MEMBER 0.50 0.10 X 0 0 0 DAVE GARBARINO BOARD MEMBER 0.50 0.10 X 0 0 0 MARIANNE GILLETTE BOARD MEMBER 0.50 0.10 X 0 0 0 BARRY GLASSMAN BOARD MEMBER 0.50 0.10 X 0 0 0 TERRI HARRINGTON BOARD MEMBER 0.50 0.10 X 0 0 0 BILL HENRY BOARD MEMBER 0.50 0.10 X 0 0 0 FRAN HENSEN BOARD MEMBER 0.50 0.10 X 0 0 0 DAVID HODNETT BOARD MEMBER 0.50 0.10 X 0 0 0 DOUG HOFFMAN BOARD MEMBER 0.50 0.10 X 0 0 0 JIM JOHNSON BOARD MEMBER 0.50 0.10 X 0 0 0 SEAN KELLY BOARD MEMBER 0.50 0.10 X 0 0 0 MARIANNE LEE BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN MACARI BOARD MEMBER 0.50 0.10 X 0 0 0 TIMOTH MARTIN BOARD MEMBER 0.50 0.10 X 0 0 0 SKIP MILLER BOARD MEMBER 0.50 0.10 X 0 0 0 JAMES MITCHELL BOARD MEMBER 0.50 0.10 X 0 0 0 SUSAN MYERS BOARD MEMBER 0.50 0.10 X 0 0 0 THOMAS C MYERS BOARD MEMBER 0.50 0.10 X 0 0 0 JOHN OLIVER JR BOARD MEMBER 0.50 0.10 X 0 0 0 DEL PARKS BOARD MEMBER 0.50 0.10 X 0 0 0 JASON PLUMMER BOARD MEMBER 0.50 0.10 X 0 0 0 GENE RANSOM BOARD MEMBER 0.50 0.10 X 0 0 0 BRETT ROGERS BOARD MEMBER 0.50 0.10 X 0 0 0 DOUG SAWYER BOARD MEMBER 0.50 0.10 X 0 0 0 ROSA SCHARF BOARD MEMBER 0.50 0.10 X 0 0 0 BRAIN SHEPTER BOARD MEMBER 0.50 0.10 X 0 0 0 JOSEPH SUEHLE BOARD MEMBER 0.50 0.10 X 0 0 0 SAM TORRENCE BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN WALTER BOARD MEMBER 0.50 0.10 X 0 0 0 PHILLIP WHITE BOARD MEMBER 0.50 0.10 X 0 0 0 STEVE WOERNER BOARD MEMBER 0.50 0.10 X 0 0 0 JOHN ZABETAKIS BOARD MEMBER 0.50 0.10 X 0 0 0 ETHAN DRADDY CEO (THRU 5/13) 40.00 1.00 X 108672 0 50072 ERIC CHASE DIRECTOR OF SUPPORT SERVICES 40.00 X 104406 0 33789 312228 0 165893 2 0 1 0 0 221105 539221 625000 281 1127811 86858 2513418 CAMPING & ACTIVITY REV 721210 2088582 2088582 2088582 39 39 7322 0 7322 7322 7322 81128 539221 81128 0 1737688 1174016 563672 563672 OTHER REVENUE 900099 371502 371502 371502 5544535 2652254 0 378863 339925 261301 30240 48384 1865334 1442153 162762 260419 46461 35390 4258 6813 198808 151437 18219 29152 205075 159174 17654 28247 50000 34651 2533 12816 28035 28035 96123 56288 4483 35352 1084778 965249 23198 96331 20600 14276 1044 5280 809359 784546 8654 16159 337577 290411 18442 28724 43739 37864 1965 3910 9473 6634 891 1948 275105 258405 6423 10277 127589 106116 8259 13214 MISCELLANEOUS 567494 223337 22121 322036 RECOGNITION AWARDS 326095 254065 1826 70204 SPECIFIC ASSISTANCE 107210 107210 CHARTER & NATIONAL SERV 88169 88169 6626949 5304711 332972 989266 460764 571665 1148439 379568 231749 37203 69940 25382 279846 115786 11200434 6484812 4944513 4715622 15097 4312 4312 7139563 5864635 840026 941897 907622 911117 1747648 1853014 X 4795189 3707226 596726 304395 5391915 4011621 7139563 5864635 -1082414 2120 -300000 0 X 0 1 X 1 0 X 1818832 2742179 2646699 2618310 2513418 12339438 1818832 2742179 2646699 2618310 2513418 12339438 110829 12228609 309908 340525 400714 365568 7361 1424076 53710 282680 371502 707892 14471406 14312221 0.84500 0.84550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 28035 0 0 28035 0 PART II-B, LINE 1: THE ORGANIZATION CONTRACTED PROFESSIONAL LOBBYISTS TO HELP IMPROVE OUR PUBLIC IMAGE AMONG STATE LEGISLATORS AND TO HELP SECURE STATE BONDS TO ASSIST US IN IMPROVING OUR CAMPING FACILITY AT BROAD CREEK. X X X 2 766.00 1 0 3161085 626101 250647 3536539 3671652 -184504 326063 3161085 3964179 14867 307394 3671652 5328774 463598 1828193 3964179 1382491 1228898 235307 81714 2764982 0.38180 0.31400 0.30420 0 1 1 2099246 2099246 8058541 5587953 2470588 1042647 896859 145788 4715622 OTHER FUNDS 403937 DEFERRED CAMPING ACTIVITY INCOME 362461 DUE TO ENDOWMENT FUND 144719 911117 X 6289650 2120 163874 579121 745115 5544535 0 5544535 6830419 163874 39596 203470 6626949 0 6626949 PART II, LINE 5: THE FIRST EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTURAL RESTRICTIONS. ANY CHANGE TO THE USAGE OF THE PROPERTY IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD, THE HARFORD COUNTY BOARD OF ESTIMATES AND THE HARFORD COUNTY COUNCIL. THE SECOND EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTIRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE MARYLAND DEPARTMENT OF NATURAL RESOURCES. PART II, LINE 9: THE FIRST CONSERVATION EASEMENT FOR APPROXIMATELY 389 ACRES WAS GRANTED ON JANAUARY 20, 2005. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. THERE IS NO CURRENT YEAR REVENUE OR EXPENSE REQUIRED TO BE DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE SECOND CONSERVATION EASEMENT FOR APPROXIMATELY 377 ACRES WAS GRANTED ON AUGUST 13, 2009. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MOITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. PART V, LINE 4: THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE AS OF YEAR END FOR THE PRECEDING THREE YEARS IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT THE RATE APPROXIMATING THE CONSUMER PRICE INDEX ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE COUNCIL FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE COUNCIL'S TAX POSITIONS AND HAS CONCLUDED THAT THE COUNCIL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISION OF THIS GUIDANCE. DUE TO THE STATUTE OF LIMITATIONS, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME OF THE BALTIMORE AREA COUNCIL #220 TRUST FUND 579,121. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO THE TRUST FUND 39,596. PART II, LINES 6 AND 7 THERE ARE RANGERS ON THE PROPERTY 24 HOURS A DAY AND 7 DAYS A WEEK. THERE IS ALSO A COMMITTEE OF VOLUNTEERS WHO MONITOR THE PROPERTY. THE NUMBER OF HOURS DEVOTED TO AND THE AMOUNT OF EXPENSES INCURRED IN MONITORING, INSPECTING, AND ENFORCING THE CONSERVATION EASEMENTS ARE NOT TRACKED BY THE ORGANIZATION. DISTINGUISHED CITIZEN AWARDS 212800 177868 34932 34932 HEALTH GOOD SCOUT LUNCHEON 109825 106825 3000 3000 9 297724 254528 43196 43196 620349 539221 81128 81128 81128 0 X X X 0 0 0 0 0 0 0 0 0 BRIAN STEGER SEC./SCOUT EXEC. AND CEO (BEG. 7/13) 99150 0 0 0 0 0 70220 0 11812 0 181182 0 0 0 ETHAN DRADDY CEO (THRU 5/13) 108064 0 0 0 608 0 37749 0 12323 0 158744 0 0 0 X 8 2741 PROCEEDS FROM SALE X 5 84117 PROCEEDS FROM SALE 0 0 1 PART I, LINE 32B: BOY SCOUTS OF AMERICA UTILIZES AN INDEPENDENT THIRD PARTY ORGANIZATION TO PROCESS AND SELL AT AUCTION DONATED VEHICLES THAT ARE RECEIVED. THIS THIRD PARTY IS ALSO USED BY OTHER NOT FOR PROFIT ORGANIZATIONS TO PROCESS AND SELL AT AUCTION DONATED VEHICLES. THE THIRD PARTY IS PAID A COMMISSION FOR THE VEHICLES THAT IT PROCESSES AND SELLS AT AUCTION. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE WILL REVIEW A DRAFT OF THE FORM 990 AND COMPARE THE DATA TO THE AUDITED FINANCIAL REPORT. THE AUDIT COMMITTEE WILL RECOMMEND ANY CHANGES AND FORWARD A RECOMMENDATION OF APPROVAL TO THE BOARD PRIOR TO THE FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BASIC POLICY OF THE BALTIMORE AREA COUNCIL, BOY SCOUTS OF AMERICA (BSA) THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE (BSA) HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE (BSA) OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE (BSA) WITH RESPECT TO DEALING WITH THIRD PARTIES. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL SATEMENTS ARE AVAILABLE UPON REQUEST BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). BALTIMORE AREA COUNCIL #220 TRUST FUND 701 WYMAN PARK DRIVE BALTIMORE MD 21211 237089193 BOY SCOUTS OF AMERICA MD 501(C)(3) LINE 11A, I BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA 1 BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA TRUST FUND C 625000 FMV