2013-11-08T12:25:59-06:00 2012-12-31 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2012-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 BRIAN STEGER 4435732500 2013-11-06 1 JULIA FLANNERY CPA P00928918 4102469300 2012 2016-03-07 17:11:31Z BRIAN STEGER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 7378425 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. 25 25 171 10059 0 0 3965794 2618310 1987148 1916601 400714 360916 996757 1024343 7350413 5920170 0 0 0 0 2835147 2819805 0 0 1077153 3180101 3981953 6015248 6801758 1335165 -881588 7377981 7139563 1104478 1747648 6273503 5391915 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 5144393 2591602 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. 5144393 1 1 0 0 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 0 171 1 0 0 0 0 0 0 0 0 0 1 0 X 25 25 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 BARRY F WILLIAMS 1.00 0.10 X X 0 0 0 CHARLES A MORGAN III 1.00 0.10 X X 0 0 0 KENNETH A KELLY JR 1.00 0.10 X X 0 0 0 RICHARD WHITNEY 1.00 0.10 X X 0 0 0 IRA K HIMMEL ESQ 1.00 0.10 X 0 0 0 BARRY P GOSSETT 0.50 0.10 X 0 0 0 CHAD GILLENWATER 0.50 0.10 X 0 0 0 JOHN JEPPI 0.50 0.10 X 0 0 0 CHARLIE SKINNER 0.50 0.10 X 0 0 0 BRIAN BROOKE 0.50 0.10 X 0 0 0 TREY SHUPERT 0.50 0.10 X 0 0 0 BARRY BILSON 0.50 0.10 X 0 0 0 PAUL AUWAERTER 0.50 0.10 X 0 0 0 MARK BITTLE 0.50 0.10 X 0 0 0 GREG KELLY 0.50 0.10 X 0 0 0 GERALD STANSBURY 0.50 0.10 X 0 0 0 GAYDEN GAUTHIER 0.50 0.10 X 0 0 0 GARY PUSHKIN 0.50 0.10 X 0 0 0 RAY PALMER 0.50 0.10 X 0 0 0 KEVIN MAXWELL 0.50 0.10 X 0 0 0 RICHARD STORY 0.50 0.10 X 0 0 0 PAUL MADDEN 0.50 0.10 X 0 0 0 HENRY A ROSENBERG JR 0.50 0.10 X 0 0 0 JAY LENROW 0.50 0.10 X 0 0 0 TOM OWSLEY ESQ 0.50 0.10 X 0 0 0 ETHAN DRADDY 40.00 1.00 X 249101 0 50199 ERIC CHASE 40.00 X 103484 0 21471 352585 0 71670 2 0 1 0 0 199371 435381 359547 1601 1622410 26130 2618310 CAMPING & ACTIVITY REV 721210 1916601 1916601 1916601 360916 360916 4652 0 4652 4652 4652 174075 435381 112065 62010 62010 2021191 1346190 675001 675001 OTHER REVENUE 900099 282680 282680 282680 5920170 2591602 0 710258 299300 231326 44444 23530 1939206 1507712 282131 149363 394175 296923 63588 33664 4797 3550 815 432 182327 141328 26807 14192 57440 44236 3489 9715 187016 144109 8345 34562 1039492 927458 36085 75949 14675 11302 891 2482 566807 511045 12165 43597 360062 316944 28139 14979 96213 81495 8506 6212 8606 6527 1359 720 283696 262340 13953 7403 120380 104165 10602 5613 BAD DEBT EXPENSE 429101 429101 MISCELLANEOUS 325806 168494 37055 120257 RECOGNITION AWARDS 251219 143999 1838 105382 SPECIFIC ASSISTANCE 132957 132957 108483 108483 6801758 5144393 580212 1077153 229546 460764 1355135 1148439 426977 231749 49133 69940 251215 279846 11159561 6215048 5061663 4944513 4312 4312 7377981 7139563 442278 840026 662200 907622 1104478 1747648 X 5353337 4795189 920166 596726 6273503 5391915 7377981 7139563 -881588 0 X 0 1 X 1 0 X 1827666 1818832 2742179 2646699 2618310 11653686 1827666 1818832 2742179 2646699 2618310 11653686 56105 11597581 310000 309908 340525 400714 365568 1726715 53710 282680 336390 13716791 12313617 0.84550 0.84970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 766.00 1 0 3671652 -184504 326063 3161085 3964179 14867 307394 3671652 5328774 463598 1828193 3964179 1382491 1228898 235307 81714 2764982 1960411 18992 -498891 98021 1382491 0.22200 0.77530 0.00270 0 1 1 2099246 2099246 8032100 5346628 2685472 1028215 868420 159795 4944513 OTHER FUNDS 265970 DEFERRED CAMPING ACTIVITY INCOME 539323 DUE TO ENDOWMENT FUND 102329 907622 X 6021470 62853 38447 101300 5920170 0 5920170 6935132 62853 70521 133374 6801758 0 6801758 EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: 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. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME OF THE BALTIMORE AREA COUNCIL #220 TRUST FUND 38,447. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO THE TRUST FUND 70,521. 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 274251 224510 49741 38018 GOLF TOURNAMENT 74870 54670 20200 16493 8 260335 156201 104134 57554 609456 435381 174075 112065 112065 62010 X X X 0 0 0 0 0 0 0 0 0 ETHAN DRADDY 249101 0 0 0 0 0 25052 0 25147 0 299300 0 0 0 X 8 7525 PROCEEDS FROM SALE X 7 18605 PROCEEDS FROM SALE 0 0 1 THIRD PARTY USE: 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 STATEMENTS REGARDING CONFLICTS OF INTEREST ARE SIGNED EACH YEAR. A SECTION OF THE EMPLOYEE HANDBOOK IS DEDICATED TO CONFLICT OF INTEREST. DISCUSSIONS ON POTENTIAL CONFLICTS OF INTEREST ARE HELD REGULARLY WITHIN THE VARIOUS BOARD MEETINGS. 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 ON THE WEB PAGE. THESE DOCUMENTS MAY ALSO BE REQUESTED BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. 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 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 BALTIMORE AREA COUNCIL #220 TRUST FUND C 359547 CASH