2013-08-09T10:32:24-05:00 2012-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2012-01-01 510065733 DELMARVA COUNCIL - BOY SCOUTS OF AMERICA DELM 3026223300 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 JASON PIERCE 3026223300 2013-07-30 1 CAROL DILUZIO CPA P01549768 3022548240 2012 2016-02-24 21:20:13Z JASON PIERCE 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 5385333 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENT. 35 34 230 0 0 0 2344406 956280 2324867 2604787 185241 194006 647545 750037 5502059 4505110 93179 88577 0 0 2368995 2442750 0 0 200022 1964398 2021008 4426572 4552335 1075487 -47225 15756196 15926989 501994 557094 15254202 15369895 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. 0 0 3973048 88577 3049587 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. 3973048 1 1 0 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 230 1 0 0 0 0 0 1 1 0 0 0 0 X 35 34 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X COUNCIL BUSINESS OFFICE 3026223300 100 W 10TH STREET SUITE 915 WILMINGTON DE 19801 JASON PIERCE 40.00 X X 145640 0 51851 GLENN A MOORE 1.00 X X 0 0 0 STEVE SMALL 1.00 X X 0 0 0 JOSEPH F MASSA 1.00 X X 0 0 0 BRUCE PATTERSON 1.00 X X 0 0 0 ALBERT S LAMBERTSON 1.00 X X 0 0 0 DOUGLAS R QUAINTANCE 1.00 X X 0 0 0 PATRICK G PRESS 1.00 X X 0 0 0 JASON HEUPEL 1.00 X X 0 0 0 H LLOYD ALEXANDER JR 1.00 X X 0 0 0 DR JON M ANDES 1.00 X 0 0 0 MICHAEL B BERARDI 1.00 X 0 0 0 MIKE GERSHENFELD 1.00 X 0 0 0 MIKE CORDREY 1.00 X 0 0 0 DOUG DEWITT 1.00 X 0 0 0 TIMOTHY FEIST 1.00 X 0 0 0 LYNN C JONES 1.00 X 0 0 0 DARREL BANNING 1.00 X 0 0 0 REV WAYNE PARSLEY 1.00 X 0 0 0 THOMAS F MACLEISH 1.00 X 0 0 0 BEATRICE STUBBS POLK 1.00 X 0 0 0 ERIC OLSON 1.00 X 0 0 0 WILLIE J PATRICK JR 1.00 X 0 0 0 PRIMUS POPPITI 1.00 X 0 0 0 TIMOTHY J REIS 1.00 X 0 0 0 TOM MEARS 1.00 X 0 0 0 CHARLES 'TREY' PARADEE III 1.00 X 0 0 0 WAYNE A SMITH 1.00 X 0 0 0 CHRIS REYNOLDS 1.00 X 0 0 0 DR ROBERT G WOOD 1.00 X 0 0 0 SHEILA WALL HACKER 1.00 X 0 0 0 RICHARD G TOWNER JR 1.00 X 0 0 0 NORMAN P WEHNER 1.00 X 0 0 0 DAVID HANSEN 1.00 X 0 0 0 THOMAS H KOVACH 1.00 X 0 0 0 145640 0 51851 1 0 1 0 0 222483 87500 646297 956280 CAMPING 611710 2256820 2256820 ACTIVITIES 611710 347967 347967 2604787 194006 194006 52713 0 52713 52713 52713 364145 111621 252524 252524 1209394 768602 440792 440792 MISCELLANEOUS INCOME 611710 4008 4008 4008 4505110 3049587 0 499243 88577 88577 182929 155508 18055 9366 1808599 1536071 166446 106082 273027 220348 32113 20566 3385 2437 582 366 174810 146403 17450 10957 61289 11660 47439 2190 21587 21587 323794 300581 14259 8954 187448 176461 7988 2999 48624 48178 274 172 40626 40626 249131 243405 3518 2208 47758 32840 14918 SUPPLIES 672436 665899 4148 2389 RECOGNITION AWARDS 96580 68027 7156 21397 ACTIVITIES EXPENSE 85505 85505 0 0 MISCELLANEOUS 75661 57485 8452 9724 110569 71450 36467 2652 4552335 3973048 379265 200022 5261 5000 2902347 933550 242376 118486 74766 65983 86435 69415 66806 132571 13632189 4350277 7337571 9281912 2269785 2465426 1489508 1626699 1281341 1227947 15756196 15926989 127112 113216 149672 251468 225210 192410 501994 557094 X 8658672 10716990 2975780 920526 3619750 3732379 15254202 15369895 15756196 15926989 X -47225 216313 -53395 X X 0 1 X 1 0 X 4532987 1287641 2875974 2344406 956280 11997288 4532987 1287641 2875974 2344406 956280 11997288 11997288 288387 282153 227885 232691 246719 1277835 27376 18017 -14111 10570 4008 45860 13320983 14995225 0.90060 0.90320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 2059.28 1 0 5287402 195067 724 5481745 5277024 36736 26358 5287402 4941890 8820 367981 41667 5277024 4242022 20669 709076 29877 4941890 5151204 140235 -1049417 4242022 0.24690 0.68090 0.07220 0 0 5433891 5433891 5496798 2276414 3220384 2484016 2073863 410153 217484 217484 9281912 POOLED INVESTMENTS 1626699 F 1626699 CASH VALUE OF LIFE INSURANCE 263377 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 964570 1227947 BENEFIT AND PAYROLL TAX WITHHOLDING 8608 CUSTODIAN ACCOUNTS 183802 192410 X 4668028 216313 -53395 162918 4505110 0 4505110 4552335 0 4552335 0 4552335 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. CITIZEN OF THE YEAR AWARD DINNER 106600 106600 28669 KENT DCAD 52930 52930 11236 8 204615 204615 71716 364145 364145 111621 111621 252524 1 EDUCATIONAL SCHOLARSHIPS AND CAMPERSHIPS 411 64990 REGISTRATION FEES 674 11570 UNIFORMS AND LITERATURE ETC. 130 12017 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X X X 0 1 0 0 0 0 0 0 0 JASON PIERCE 145640 0 0 0 0 0 14562 0 37289 0 197491 0 0 0 PART I, LINE 4B JASON PIERCE - DEFERRED COMPENSATION - $14,562 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. CHANGES IN NET ASSETS OR FUND BALANCES: 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. 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. ORGANIZATION MISSION STATEMENT. 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.