2014-05-05T14:49:22-05:00 2013-12-31 MORRISON & SMITH LLP PO BOX 20647 TUSCALOOSA AL 354020647 990 2013-01-01 630288816 BLACK WARRIOR COUNCIL BLAC 2055541680 PO BOX 3088 TUSCALOOSA AL 35403 CLAUDE EDWARDS PRESIDENT 2055541680 2014-04-21 true ROBERT D SUTTER P01214371 2053492424 2014-05-05 X 2013 2015-11-30 17:44:51Z BOY SCOUTS OF AMERICA DOUGLAS EDWIN MARTIN 2700 JACK WARNER PKWY TUSCALOOSA AL 35404 1365095 false X WWW.BWC-BSA.ORG X 1965 AL THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE 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 OF THE BOY SCOUTS OF AMERICA. 51 51 50 0 682822 611138 151514 196905 260802 295873 146970 122237 1242108 1226153 33415 22158 0 721965 684883 0 34008 456356 465681 1211736 1172722 30372 53431 3905116 3915234 115651 66353 3789465 3848881 X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE 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 OF THE BOY SCOUTS OF AMERICA. false false 911559 22158 CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SERVES BOYS 1ST THROUGH 5TH GRADES. BOY SCOUTING - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. 911559 true true false false false false false false false true true false false false false false true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 2 0 false 50 true false false false false false false X 51 51 false false false false false false false true true false false true true true true true true true false false X DOUGLAS E MARTIN II 2055541680 PO BOX 3088 TUSCALOOSA AL 35403 ALAN HENRY VP ENDOWMENT 1.00 X X 0 0 0 BILL CASSELS VP BSA ALUMN 1.00 X X 0 0 0 BOBBY INGRAM PRESIDENT EL 1.00 X X 0 0 0 CLAUDE EDWARDS PRESIDENT 1.00 X X 0 0 0 DENNIS HARKEY 1.00 X 0 0 0 EDWIN MINGES 1.00 X 0 0 0 ERIC HESLOP COUNCIL COMM 1.00 X X 0 0 0 HERB RAGSDALE TWIN RIVERS 1.00 X X 0 0 0 JOEL LAKE TREASURER 1.00 X X 0 0 0 LEE GARRISON 1.00 X 0 0 0 MARK SULLIVAN VP FINANCE 1.00 X X 0 0 0 MATT TOMPKINS RISK CHM & A 1.00 X X 0 0 0 RANDY SKAGEN FRIEND OF SC 1.00 X X 0 0 0 SHANE SHARPE VP MEMBERSHI 1.00 X X 0 0 0 STEVE MASON CHM GOV. & A 1.00 X X 0 0 0 STEVE HAGER 1.00 X 0 0 0 BYRON HEIFNER RIVER DISTRI 1.00 X X 0 0 0 WADE DRINKARD VP PROGRAM 1.00 X X 0 0 0 ROBERT ALMON 1.00 X 0 0 0 JASON BEARDEN 1.00 X 0 0 0 JUDD ALLEN MTN DISTRICT 1.00 X X 0 0 0 GREG GRIGGERS PRAIRIE DIST 1.00 X X 0 0 0 ALAN BISHOP 1.00 X 0 0 0 DAN BLAKLEY 1.00 X 0 0 0 PATRICK DRUMMOND 1.00 X 0 0 0 JIMMY DUNCAN 1.00 X 0 0 0 MIKE HARDIN 1.00 X 0 0 0 BERNARD HARWOOD 1.00 X 0 0 0 EDDIE JACKSON 1.00 X 0 0 0 TONY LEE 1.00 X 0 0 0 BILL LUNSFORD 1.00 X 0 0 0 GERSON MAY 1.00 X 0 0 0 JUDGE HARDY MCCOLLUM 1.00 X 0 0 0 JOHN MERRILL 1.00 X 0 0 0 BUDDY MOMAN 1.00 X 0 0 0 BOB MONFORE 1.00 X 0 0 0 SAM MURPHY 1.00 X 0 0 0 CHARLES NASH 1.00 X 0 0 0 JOHN NORTHCUTT 1.00 X 0 0 0 GLENN POWELL 1.00 X 0 0 0 JORDAN PLASTER 1.00 X 0 0 0 ROHN RHODES 1.00 X 0 0 0 RUSS ROBERTSON 1.00 X 0 0 0 MIXON RUSS 1.00 X 0 0 0 CHRIS SENTELL 1.00 X 0 0 0 LEAH ANN SEXTON 1.00 X 0 0 0 PATRICK SWANN 1.00 X 0 0 0 JASON WALKER 1.00 X 0 0 0 FITZGERALD WASHINGTON 1.00 X 0 0 0 TERRY WATERS 1.00 X 0 0 0 ERIC WILSON 1.00 X 0 0 0 DOUGLAS E MARTIN II SCOUT EXECUT 40.00 X 75745 0 18161 75745 18161 false false false 611138 611138 BSA ACTIVITIES 98898 98898 BSA CAMPING ACTIVITIES 98007 98007 196905 295873 295873 166531 97460 69071 69071 56808 41482 15326 15326 MISCELLANEOUS INCOME 37840 37840 37840 1226153 234745 380270 22158 22158 75745 53946 18962 2837 464329 360922 89941 13466 33947 26387 6576 984 60344 46905 11689 1750 50518 39268 9785 1465 5275 4100 1022 153 7415 5764 1436 215 17881 13898 3464 519 7826 6083 1516 227 3191 2480 618 93 81833 63609 15851 2373 39669 30835 7684 1150 9986 7762 1934 290 18204 14150 3526 528 90373 70247 17505 2621 29230 22720 5662 848 SUPPLIES 105046 81653 20347 3046 OTHER EXPENSE 19716 15325 3819 572 AWARDS 17004 13217 3294 493 TELEPHONE 13032 10130 2524 378 1172722 911559 227155 34008 337499 298508 364431 366824 122794 57071 205 8229 35116 38417 35158 23825 2011764 1317438 779637 694326 2230276 2428034 3905116 3915234 75763 53293 39888 13060 115651 66353 X 2433037 2494149 233351 115938 1123077 1238794 3789465 3848881 3905116 3915234 53431 5985 X false true X true false X 860287 786600 1039689 711346 611138 4009060 860287 786600 1039689 711346 611138 4009060 4009060 448305 277960 -25760 243670 295873 1240048 14827 2564 64952 43514 42942 168799 5417907 234745 0.74000 0.84190 X PART II, LINE 10 OTHER INCOME 168,799 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2248768 5100 210842 7415 2457295 2090479 1000 168156 10867 2248768 2201349 3700 -92185 22385 2090479 2065949 4500 156617 25717 2201349 1700043 217 365689 2065949 0.49590 0.50410 false false 279893 279893 902805 825358 77447 337129 292224 44905 491937 199856 292081 694326 1218738 1218738 7415 7415 1226153 1165307 1165307 7415 7415 1172722 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COUNCIL'S ENDOWMENT FUND INCLUDES DONOR-RESTRICTED AND UNRESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. UNRESTRICTED NET ASSETS, IDENTIFIED BY THE COUNCIL'S BOARD OF DIRECTORS TO BE USED FOR FUTURE INVESTMENT AND GROWTH, ARE INCLUDED IN UNRESTRICTED NET ASSETS - BOARD-DESIGNATED. THE COUNCIL HAS INTERPRETED THE STATE PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("SPMIFA") AS REQUIRING THE PRESERVATION OF THE ORIGINAL GIFT AMOUNT OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE COUNCIL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS: (A) THE ORIGINAL VALUE OF GIFTS DONATED THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE COUNCIL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. IN ACCORDANCE WITH SPMIFA, THE COUNCIL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1)THE DURATION AND PRESERVATION OF THE FUND. (2)THE PURPOSES OF THE COUNCIL AND THE DONOR-RESTRICTED ENDOWMENT FUND. (3)GENERAL ECONOMIC CONDITIONS. (4)THE POSSIBLE EFFECT OF INFLATION AND DEFLATION. (5)THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS. (6)OTHER RESOURCES OF THE COUNCIL. (7)THE INVESTMENT POLICIES OF THE COUNCIL. THE COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM THE ENDOWMENT FUND. AS OF DECEMBER 31, 2013, THE BOARD APPROVED SPENDING POLICY WAS UP TO 5% OF THE THREE YEAR AVERAGE OF THE ENDOWMENT FUND PER YEAR. SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT ADVISORY FEES NETTED AGAINST 0 INVESTMENT INCOME 7,415 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT ADVISORY FEES NETTED AGAINST 0 INVESTMENT INCOME 7,415 POPCORN FUNDRAI 110246 110246 72990 GOLF TOURNAMENT 56285 56285 24470 166531 166531 97460 97460 69071 false SCOUTREACH PROGRAM 1137 22158 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE 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 OF THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 2, PART III, LINE 4A A REWARDING CAREER. SERVES BOYS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 INFORMATIONAL RETURN IS PRESENTED TO THE AUDIT COMMITTEE ALONG WITH THE AUDIT. THE AUDIT COMMITTEE REVIEWS THE AUDIT AND 990 WITH THE OUTSIDE ACCOUNTANT. THE AUDIT AND RETURN IS PRESENTED TO THE BOARD FOR APPROVAL BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE LOCAL COUNCIL HAS ADOPTED AND IMPLEMENTED A CONFLICT OF INTEREST POLICY IN ACCORDANCE WITH NATIONAL SCOUTING GUIDELINES. FORM 990, PAGE 6, PART VI, LINE 15A DOUGLAS EDWIN MARTIN 75,745 FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 INVESTMENT ADVISORY FEES NETTED AGAINST 0 INVESTMENT INCOME -7,415 INVESTMENT ADVISORY FEES NETTED AGAINST 0 INVESTMENT INCOME 7,415