BOY SCOUTS OF AMERICA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BOY SCOUTS OF AMERICA (EIN 51-0065733)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-09
IRS object ID: 201332219349300128
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-09T10:32:24-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	510380493	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHEELER WOLFENDEN & DWARES PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4550 NEW LINDEN HILL ROAD STE 201	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19808	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	510065733	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DELMARVA COUNCIL - BOY SCOUTS OF AMERICA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	DELM	NameControl
Phone	3026223300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 WEST 10TH STREET NO 915	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JASON PIERCE	Name
Title	SCOUT EXECUTIVE	Title
Phone	3026223300	Phone
Date Signed	2013-07-30	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CAROL DILUZIO CPA	Name
PTIN	P01549768	PTIN
Phone	3022548240	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JASON PIERCE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	100 WEST 10TH STREET NO 915	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5385333	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Group Exemption Number	1761	GroupExemptionNumber
Organization501c3	X	Organization501c3
Web Site	WWW.DELMARVACOUNCIL.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1925	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O FOR MISSION STATEMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	35	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	34	NbrIndependentVotingMembers
Total Nbr Employees	230	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2344406	ContributionsGrantsPriorYear
Contributions Grants Current Year	956280	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2324867	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2604787	ProgramServiceRevenueCY
Investment Income Prior Year	185241	InvestmentIncomePriorYear
Investment Income Current Year	194006	InvestmentIncomeCurrentYear
Other Revenue Prior Year	647545	OtherRevenuePriorYear
Other Revenue Current Year	750037	OtherRevenueCurrentYear
Total Revenue Prior Year	5502059	TotalRevenuePriorYear
Total Revenue Current Year	4505110	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	93179	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	88577	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2368995	SalariesEtcPriorYear
Salaries Etc Current Year	2442750	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	200022	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1964398	OtherExpensePriorYear
Other Expenses Current Year	2021008	OtherExpensesCurrentYear
Total Expenses Prior Year	4426572	TotalExpensesPriorYear
Total Expenses Current Year	4552335	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1075487	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-47225	RevenuesLessExpensesCY
Total Assets BOY	15756196	TotalAssetsBOY
Total Assets EOY	15926989	TotalAssetsEOY
Total Liabilities BOY	501994	TotalLiabilitiesBOY
Total Liabilities EOY	557094	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	15254202	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	15369895	NetAssetsOrFundBalancesEOY
Mission Description	IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	3973048	Expense
Grants	88577	Grants
Revenue	3049587	Revenue
Description	CAMPING, CHARACTER BUILDING & CITIZENSHIP TRAINING TO INSTILL VALUES IN YOUNG PEOPLE & PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL.	Description
Total Program Service Expense	3973048	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	1	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	230	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	35	NbrVotingGoverningBodyMembers
Number Independent Voting Members	34	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	COUNCIL BUSINESS OFFICE	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3026223300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	100 W 10TH STREET SUITE 915	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (35 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JASON PIERCE
SCOUT EXECUTIVE	40.00	X	X	145640	0	51851
GLENN A MOORE
PRESIDENT	1.00	X	X	0	0	0
STEVE SMALL
COUNCIL COMMISSIONER	1.00	X	X	0	0	0
JOSEPH F MASSA
TREASURER	1.00	X	X	0	0	0
BRUCE PATTERSON
VICE PRESIDENT - PROPERTIE	1.00	X	X	0	0	0
ALBERT S LAMBERTSON
VICE PRESIDENT - DISTRICT	1.00	X	X	0	0	0
DOUGLAS R QUAINTANCE
VICE PRESIDENT - FUND DEVE	1.00	X	X	0	0	0
PATRICK G PRESS
VICE PRESIDENT - MEMBER RE	1.00	X	X	0	0	0
JASON HEUPEL
VICE PRESIDENT - MARKETING	1.00	X	X	0	0	0
H LLOYD ALEXANDER JR
VICE PRESIDENT - PROGRAM	1.00	X	X	0	0	0
DR JON M ANDES
BOARD MEMBER	1.00	X		0	0	0
MICHAEL B BERARDI
BOARD MEMBER	1.00	X		0	0	0
MIKE GERSHENFELD
BOARD MEMBER	1.00	X		0	0	0
MIKE CORDREY
BOARD MEMBER	1.00	X		0	0	0
DOUG DEWITT
BOARD MEMBER	1.00	X		0	0	0
TIMOTHY FEIST
BOARD MEMBER	1.00	X		0	0	0
LYNN C JONES
BOARD MEMBER	1.00	X		0	0	0
DARREL BANNING
BOARD MEMBER	1.00	X		0	0	0
REV WAYNE PARSLEY
BOARD MEMBER	1.00	X		0	0	0
THOMAS F MACLEISH
BOARD MEMBER	1.00	X		0	0	0
BEATRICE STUBBS POLK
BOARD MEMBER	1.00	X		0	0	0
ERIC OLSON
BOARD MEMBER	1.00	X		0	0	0
WILLIE J PATRICK JR
BOARD MEMBER	1.00	X		0	0	0
PRIMUS POPPITI
BOARD MEMBER	1.00	X		0	0	0
TIMOTHY J REIS
BOARD MEMBER	1.00	X		0	0	0
TOM MEARS
BOARD MEMBER	1.00	X		0	0	0
CHARLES 'TREY' PARADEE III
BOARD MEMBER	1.00	X		0	0	0
WAYNE A SMITH
BOARD MEMBER	1.00	X		0	0	0
CHRIS REYNOLDS
BOARD MEMBER	1.00	X		0	0	0
DR ROBERT G WOOD
BOARD MEMBER	1.00	X		0	0	0
SHEILA WALL HACKER
BOARD MEMBER	1.00	X		0	0	0
RICHARD G TOWNER JR
BOARD MEMBER	1.00	X		0	0	0
NORMAN P WEHNER
BOARD MEMBER	1.00	X		0	0	0
DAVID HANSEN
BOARD MEMBER	1.00	X		0	0	0
THOMAS H KOVACH
BOARD MEMBER	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	145640	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	51851	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	222483	FederatedCampaigns
Government Grants	87500	GovernmentGrants
All Other Contributions	646297	AllOtherContributions
Total Contributions	956280	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CAMPING	611710	2256820	2256820
ACTIVITIES	611710	347967	347967

Field	Value	IRS element (for citing)
Total Program Service Revenue	2604787	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	194006	TotalRevenueColumn
Exclusion	$194,006	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	52713	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	52713	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	52713	TotalRevenueColumn
Exclusion	$52,713	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	364145	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	111621	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	252524	TotalRevenueColumn
Exclusion	$252,524	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	1209394	GrossSalesOfInventory
Cost Of Goods Sold	768602	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	440792	TotalRevenueColumn
Related Or Exempt Function Income	440792	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	611710	BusinessCode
Total Revenue Column	4008	TotalRevenueColumn
Related Or Exempt Function Income	4008	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4008	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4505110	TotalRevenueColumn
Related Or Exempt Function Income	3049587	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$499,243	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	88577	Total
Program Services	88577	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	182929	Total
Program Services	155508	ProgramServices
Management And General	18055	ManagementAndGeneral
Fundraising	9366	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1808599	Total
Program Services	1536071	ProgramServices
Management And General	166446	ManagementAndGeneral
Fundraising	106082	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	273027	Total
Program Services	220348	ProgramServices
Management And General	32113	ManagementAndGeneral
Fundraising	20566	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	3385	Total
Program Services	2437	ProgramServices
Management And General	582	ManagementAndGeneral
Fundraising	366	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	174810	Total
Program Services	146403	ProgramServices
Management And General	17450	ManagementAndGeneral
Fundraising	10957	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	61289	Total
Program Services	11660	ProgramServices
Management And General	47439	ManagementAndGeneral
Fundraising	2190	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	21587	Total
Program Services	21587	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	323794	Total
Program Services	300581	ProgramServices
Management And General	14259	ManagementAndGeneral
Fundraising	8954	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	187448	Total
Program Services	176461	ProgramServices
Management And General	7988	ManagementAndGeneral
Fundraising	2999	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	48624	Total
Program Services	48178	ProgramServices
Management And General	274	ManagementAndGeneral
Fundraising	172	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	40626	Total
Program Services	40626	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	249131	Total
Program Services	243405	ProgramServices
Management And General	3518	ManagementAndGeneral
Fundraising	2208	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	47758	Total
Program Services	32840	ProgramServices
Management And General	14918	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
SUPPLIES	672436	665899	4148	2389
RECOGNITION AWARDS	96580	68027	7156	21397
ACTIVITIES EXPENSE	85505	85505	0	0
MISCELLANEOUS	75661	57485	8452	9724

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	110569	Total
Program Services	71450	ProgramServices
Management And General	36467	ManagementAndGeneral
Fundraising	2652	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4552335	Total
Program Services	3973048	ProgramServices
Management And General	379265	ManagementAndGeneral
Fundraising	200022	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	5261	BOY
EOY	5000	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2902347	BOY
EOY	933550	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	242376	BOY
EOY	118486	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	74766	BOY
EOY	65983	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	86435	BOY
EOY	69415	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	66806	BOY
EOY	132571	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13632189	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4350277	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7337571	BOY
EOY	9281912	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2269785	BOY
EOY	2465426	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	1489508	BOY
EOY	1626699	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1281341	BOY
EOY	1227947	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	15756196	BOY
EOY	15926989	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	127112	BOY
EOY	113216	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	149672	BOY
EOY	251468	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	225210	BOY
EOY	192410	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	501994	BOY
EOY	557094	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	8658672	BOY
EOY	10716990	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2975780	BOY
EOY	920526	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3619750	BOY
EOY	3732379	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15254202	BOY
EOY	15369895	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15756196	BOY
EOY	15926989	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-47225	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	216313	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-53395	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4532987	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1287641	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2875974	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2344406	CurrentTaxYearMinus1Year
Current Tax Year	956280	CurrentTaxYear
Total	11997288	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4532987	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1287641	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2875974	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2344406	CurrentTaxYearMinus1Year
Current Tax Year	956280	CurrentTaxYear
Total	11997288	Total

Field	Value	IRS element (for citing)
Public Support Total170	11997288	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	288387	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	282153	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	227885	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	232691	CurrentTaxYearMinus1Year
Current Tax Year	246719	CurrentTaxYear
Total	1277835	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	27376	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	18017	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	-14111	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10570	CurrentTaxYearMinus1Year
Current Tax Year	4008	CurrentTaxYear
Total	45860	Total

Field	Value	IRS element (for citing)
Total Support	13320983	TotalSupport
Gross Receipts From Admissions Etc	14995225	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.90060	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.90320	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Of Natural Habitat	X	ProtectionOfNaturalHabitat
Total Number Of Easements	2	TotalNumberOfEasements
Total Acreage	2059.28	TotalAcreage
Nmbr States In Which Easements Held	1	NmbrStatesInWhichEasementsHeld
Written Policy Monitoring	0	WrittenPolicyMonitoring

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5287402	BeginningOfYearBalance
Investment Earnings Or Losses	195067	InvestmentEarningsOrLosses
Other Expenditures	724	OtherExpenditures
End Of Year Balance	5481745	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5277024	BeginningOfYearBalance
Investment Earnings Or Losses	36736	InvestmentEarningsOrLosses
Other Expenditures	26358	OtherExpenditures
End Of Year Balance	5287402	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4941890	BeginningOfYearBalance
Contributions	8820	Contributions
Investment Earnings Or Losses	367981	InvestmentEarningsOrLosses
Other Expenditures	41667	OtherExpenditures
End Of Year Balance	5277024	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4242022	BeginningOfYearBalance
Contributions	20669	Contributions
Investment Earnings Or Losses	709076	InvestmentEarningsOrLosses
Other Expenditures	29877	OtherExpenditures
End Of Year Balance	4941890	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5151204	BeginningOfYearBalance
Contributions	140235	Contributions
Investment Earnings Or Losses	-1049417	InvestmentEarningsOrLosses
End Of Year Balance	4242022	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.24690	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.68090	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.07220	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5433891	OtherCostOrOtherBasis
Book Value	5433891	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5496798	OtherCostOrOtherBasis
Depreciation	2276414	Depreciation
Book Value	3220384	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2484016	OtherCostOrOtherBasis
Depreciation	2073863	Depreciation
Book Value	410153	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	217484	OtherCostOrOtherBasis
Book Value	217484	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	9281912	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	POOLED INVESTMENTS	Description
Book Value	1626699	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	1626699	TotalOfBookValueSecurities

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
CASH VALUE OF LIFE INSURANCE	263377
BENEFICIAL INTEREST IN PERPETUAL TRUSTS	964570

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1227947	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
BENEFIT AND PAYROLL TAX WITHHOLDING	$8,608
CUSTODIAN ACCOUNTS	$183,802

Field	Value	IRS element (for citing)
Total Of Amounts	192410	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	4668028	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	216313	NetUnrealizedGainsInvestments
Other Revenues	-53395	OtherRevenues
Revenue Not Rptd F990	162918	RevenueNotRptdF990
Revenue Subtotal	4505110	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4505110	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4552335	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	4552335	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4552335	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS:	PART II, LINE 9:	THE COUNCIL'S CONSERVATION EASEMENTS ARE INCLUDED IN THE FIXED ASSETS PORTION OF THE BALANCE SHEET. THE COUNCIL HAS GRANTED PERPETUAL CONSERVATION EASEMENTS ON 1,976 ACRES OF LAND, KNOWN AS CAMP RODNEY AND HENSON SCOUT RESERVATION, TO THE STATE OF MARYLAND DEPARTMENT OF NATURAL RESOURCES. THE PURPOSE OF THE EASEMENTS IS TO CONSERVE AND PRESERVE THE UNDEVELOPED AND FOREST CONSERVATION VALUE OF THE PROPERTIES. TERMS OF THE EASEMENTS RESTRICT THE USE OF THE PROPERTIES TO AGRICULTURE AND YOUTH CAMPS.
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:	PART V, LINE 4:	THE COUNCIL'S ENDOWMENT FUNDS ARE USED TO GENERATE INVESTMENT INCOME FOR THE OPERATIONS OF THE COUNCIL, INCLUDING THE PROPERTIES MAINTENANCE OF BOTH CAMP SITES.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	EFFECTIVE JANUARY 1, 2009, THE COUNCIL ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2009, 2010 AND 2011 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE IF INCURRED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 6,109. LOSS FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -59,504.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	CITIZEN OF THE YEAR AWARD DINNER	NameOfEvent1
Gross Receipts Event1	106600	GrossReceiptsEvent1
Gross Revenue Event1	106600	GrossRevenueEvent1
Other Direct Expenses Event1	28669	OtherDirectExpensesEvent1
Name Of Event2	KENT DCAD	NameOfEvent2
Gross Receipts Event2	52930	GrossReceiptsEvent2
Gross Revenue Event2	52930	GrossRevenueEvent2
Other Direct Expenses Event2	11236	OtherDirectExpensesEvent2
Total Number Of Other Events	8	TotalNumberOfOtherEvents
Gross Receipts Other Events	204615	GrossReceiptsOtherEvents
Gross Revenue Other Events	204615	GrossRevenueOtherEvents
Other Direct Expenses Other Events	71716	OtherDirectExpensesOtherEvents
Gross Receipts Total	364145	GrossReceiptsTotal
Gross Revenue Total Events	364145	GrossRevenueTotalEvents
Other Direct Expenses Total Events	111621	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	111621	DirectExpenseSummaryEvents
Net Income Summary	252524	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
EDUCATIONAL SCHOLARSHIPS AND CAMPERSHIPS	411	64990
REGISTRATION FEES	674	11570
UNIFORMS AND LITERATURE ETC.	130	12017

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: THE APPLICATIONS FOR CAMPERSHIPS AND SCHOLARSHIPS ARE REVIEWED BY THEIR RESPECTIVE COMMITTEES. FINANCIAL NEEDS MUST BE DEMONSTRATED FOR BOTH AWARDS, AND MINIMUM GPA MUST BE MAINTAINED FOR SCHOLARSHIPS. FOR REGISTRATION FEES, FINANCIAL NEEDS MUST BE DEMONSTRATED. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED THROUGH REGISTRATION REPORTS KEPT IN FILES BY THE SCOUTREACH EXECUTIVES. FOR UNIFORMS AND LITERATURE, FINANCIAL NEEDS MUST BE DEMONSTRATED TO THE SCOUT LEADERS BY THE INDIVIDUALS UPON ACCEPTANCE INTO THE ORGANZATION. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED BY THE SCOUTREACH EXECUTIVES THROUGH PURCHASE ORDERS AND INDIVIDUAL FILES KEPT.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	JASON PIERCE	NamePerson
Title	SCOUT EXECUTIVE	Title
Base Compensation Filing Org	145640	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	14562	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	37289	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	197491	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	PART I, LINE 4B	ReturnReference
Explanation	JASON PIERCE - DEFERRED COMPENSATION - $14,562	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	PRIOR TO ITS SUBMISSION, THE 990 IS REVIEWED BY THE COUNCIL TREASURER, EXECUTIVE DIRECTOR, FINANCE MANAGER AND AUDIT COMMITTEE CHAIRMAN.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED, ON AN ANNUAL BASIS, TO REVIEW THE POLICY AND EXAMINE THEIR RELATIONSHIPS FOR ANY CONFLICTS OF INTEREST AND MUST DISCLOSE SUCH CONFLICTS IN ACCORDANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15	A PAY GUIDE CHART IS SUPPLIED BY THE NATIONAL OFFICE AND UPDATED ANNUALLY. THIS CHART IS USED TO ARRIVE AT RECOMMENDED PERCENTAGE INCREASES. THE PROPOSED INCREASES ARE PRESENTED TO THE COMPENSATIONS COMMITTEE BY THE SCOUT EXECUTIVE FOR APPROVAL. THE SCOUT EXECUTIVE INCREASE MUST BE APPROVED BY THE PRESIDENT.
FORM 990, PART VI, SECTION C, LINE 19	THE FORM 990 IS MADE AVAILABLE THROUGH GUIDESTAR.ORG AND UPON REQUEST OF THE EXECUTIVE OFFICE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST OF THE EXECUTIVE OFFICE.
FORM 990, PART XI, LINE 9:	LOSS FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -59,504. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 6,109.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 2C:	THE ORGANIZATION'S EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS POLICY DURING THE CURRENT YEAR.
FORM 990, PAGE 1, PART 1, LINE 1	IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.	ORGANIZATION MISSION STATEMENT.