BOY SCOUTS OF AMERICA: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BOY SCOUTS OF AMERICA (EIN 52-0591572)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-15
- IRS object ID
- 201223209349303517
- Schema version
- 2011v1.2
- 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 J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-15T11:03:20-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 INTERNATIONAL DRIVE SUITE 1400 | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520591572 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BALT | NameControl |
| Phone | 4435732500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 WYMAN PARK DRIVE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21211 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ETHAN DRADDY | Name |
| Title | CEO & SCOUT EXECUTIVE | Title |
| Phone | 4435732500 | Phone |
| Date Signed | 2012-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIA FLANNERY CPA | Name |
| PTIN | P00928918 | PTIN |
| Phone | 4102469300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ETHAN DRADDY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 WYMAN PARK DRIVE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21211 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8802555 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | HTTP//WWW.BALTIMOREBSA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1911 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | 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. EMPASIS IS PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 204 | TotalNbrEmployees |
| Total Nbr Volunteers | 10059 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3797019 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3965794 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2742179 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1987148 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 340525 | InvestmentIncomePriorYear |
| Investment Income Current Year | 400714 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1271225 | OtherRevenuePriorYear |
| Other Revenue Current Year | 996757 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8150948 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7350413 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2865251 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2835147 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 636972 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3974663 | OtherExpensePriorYear |
| Other Expenses Current Year | 3180101 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6839914 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6015248 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1311034 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1335165 | RevenuesLessExpensesCY |
| Total Assets BOY | 6464673 | TotalAssetsBOY |
| Total Assets EOY | 7377981 | TotalAssetsEOY |
| Total Liabilities BOY | 1464490 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1104478 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5000183 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6273503 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. EMPASIS IS PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4781055 | Expense |
| Revenue | 2673319 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 4781055 | 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 | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 0 | 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 | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| 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 | 204 | 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 | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | 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 | 1 | 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 |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ETHAN DRADDY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4435732500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 WYMAN PARK DRIVE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21211 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| BARRY F WILLIAMS | |||||||
| CHAIRMAN | 1.00 | X | 0 | 0 | 0 | ||
| CHARLES A MORGAN III | |||||||
| COUNCIL COMMISSIONER | 1.00 | X | 0 | 0 | 0 | ||
| KENNETH A KELLY JR | |||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD WHITNEY | |||||||
| ASSISTANT TREASURER | 0.50 | X | 0 | 0 | 0 | ||
| IRA K HIMMEL ESQ | |||||||
| COUNCIL ATTORNEY | 0.50 | X | 0 | 0 | 0 | ||
| BARRY P GOSSETT | |||||||
| IMMEDIATE PAST PRESIDENT | 0.50 | X | 0 | 0 | 0 | ||
| CHAD GILLENWATER | |||||||
| VICE CHAIRMAN, FISCAL STEWARDSHIP | 0.50 | X | 0 | 0 | 0 | ||
| JOHN JEPPI | |||||||
| VICE CHAIRMAN, PLANNED GIVING | 0.50 | X | 0 | 0 | 0 | ||
| CHARLIE SKINNER | |||||||
| VICE CHAIRMAN, ADMINISTRATION/RISK MANAGEMENT | 0.50 | X | 0 | 0 | 0 | ||
| BRIAN BROOKE | |||||||
| VICE CHAIRMAN, INVESTMENT | 0.50 | X | 0 | 0 | 0 | ||
| TREY SHUPERT | |||||||
| VICE CHAIRMAN, PROGRAM | 0.50 | X | 0 | 0 | 0 | ||
| BARRY BILSON | |||||||
| VICE CHAIRMAN, SPECIAL PROJECT | 0.50 | X | 0 | 0 | 0 | ||
| PAUL AUWAERTER | |||||||
| VICE CHAIRMAN, OPERATIONS/DISTRICTS | 0.50 | X | 0 | 0 | 0 | ||
| MARK BITTLE | |||||||
| VICE CHAIRMAN, DISTRICT OPS - CITY LIGHTS DIV | 0.50 | X | 0 | 0 | 0 | ||
| GREG KELLY | |||||||
| VICE CHAIRMAN, DISTRICT OPS - NORTHERN LIGHTS DIV | 0.50 | X | 0 | 0 | 0 | ||
| GERALD STANSBURY | |||||||
| VICE CHAIRMAN, RELATIONSHIPS | 0.50 | X | 0 | 0 | 0 | ||
| GAYDEN GAUTHIER | |||||||
| VICE CHAIRMAN, DISTRICT OPS - PATUXENT EAGLES DIV | 0.50 | X | 0 | 0 | 0 | ||
| GARY PUSHKIN | |||||||
| VICE CHAIRMAN, VENTURING | 0.50 | X | 0 | 0 | 0 | ||
| RAY PALMER | |||||||
| VICE CHAIRMAN, CAMPING | 0.50 | X | 0 | 0 | 0 | ||
| KEVIN MAXWELL | |||||||
| VICE CHAIRMAN, MEMBERSHIP | 0.50 | X | 0 | 0 | 0 | ||
| RICHARD STORY | |||||||
| VICE CHAIRMAN, SPECIAL PROJECT | 0.50 | X | 0 | 0 | 0 | ||
| PAUL MADDEN | |||||||
| VICE CHAIRMAN, SPECIAL PROJECT | 0.50 | X | 0 | 0 | 0 | ||
| TOM NEALE | |||||||
| VICE CHAIRMAN, SPECIAL PROJECT | 0.50 | X | 0 | 0 | 0 | ||
| HENRY A ROSENBERG JR | |||||||
| PAST CHAIRMAN | 0.50 | X | 0 | 0 | 0 | ||
| JAY LENROW | |||||||
| PAST CHAIRMAN | 0.50 | X | 0 | 0 | 0 | ||
| TOM OWSLEY ESQ | |||||||
| PAST CHAIRMAN | 0.50 | X | 0 | 0 | 0 | ||
| CHRIS POINDEXTER | |||||||
| PAST CHAIRMAN | 0.50 | X | 0 | 0 | 0 | ||
| ETHAN DRADDY | |||||||
| CEO | 40.00 | 232504 | 0 | 27717 | X | ||
| STEVE BORTZ | |||||||
| DEPUTY DIRECTOR | 40.00 | 114764 | 0 | 8618 | X | ||
| ERIC CHASE | |||||||
| DIRECTOR OF SUPPORT SERVICES | 40.00 | 111587 | 0 | 6778 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 458855 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 43113 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | 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 | 155007 | FederatedCampaigns |
| Fundraising Events | 377903 | FundraisingEvents |
| Related Organizations | 941192 | RelatedOrganizations |
| Government Grants | 8664 | GovernmentGrants |
| All Other Contributions | 2483028 | AllOtherContributions |
| Noncash Contributions | 62626 | NoncashContributions |
| Total Contributions | 3965794 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAMPING & ACTIVITY REV | Description |
| Business Code | 721210 | BusinessCode |
| Total Revenue Column | 1987148 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1987148 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1987148 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 400714 | TotalRevenueColumn |
| Exclusion | $400,714 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 176477 | 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 | 176477 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 176477 | TotalRevenueColumn |
| Exclusion | $176,477 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 158579 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 377903 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 78180 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 80399 | TotalRevenueColumn |
| Exclusion | $80,399 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2060133 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1373962 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 686171 | TotalRevenueColumn |
| Related Or Exempt Function Income | 686171 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 53710 | TotalRevenueColumn |
| Exclusion | $53,710 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 53710 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7350413 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2673319 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $711,300 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 260222 | Total |
| Program Services | 203089 | ProgramServices |
| Management And General | 37356 | ManagementAndGeneral |
| Fundraising | 19777 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2028816 | Total |
| Program Services | 1588151 | ProgramServices |
| Management And General | 288127 | ManagementAndGeneral |
| Fundraising | 152538 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 164035 | Total |
| Program Services | 124789 | ProgramServices |
| Management And General | 25661 | ManagementAndGeneral |
| Fundraising | 13585 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207414 | Total |
| Program Services | 157788 | ProgramServices |
| Management And General | 32448 | ManagementAndGeneral |
| Fundraising | 17178 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174660 | Total |
| Program Services | 137247 | ProgramServices |
| Management And General | 24462 | ManagementAndGeneral |
| Fundraising | 12951 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15722 | Total |
| Program Services | 8351 | ProgramServices |
| Management And General | 1895 | ManagementAndGeneral |
| Fundraising | 5476 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24148 | Total |
| Program Services | 12826 | ProgramServices |
| Management And General | 2911 | ManagementAndGeneral |
| Fundraising | 8411 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48308 | Total |
| Program Services | 5952 | ProgramServices |
| Management And General | 10889 | ManagementAndGeneral |
| Fundraising | 31467 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1000607 | Total |
| Program Services | 846690 | ProgramServices |
| Management And General | 32259 | ManagementAndGeneral |
| Fundraising | 121658 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21340 | Total |
| Program Services | 11335 | ProgramServices |
| Management And General | 2572 | ManagementAndGeneral |
| Fundraising | 7433 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 497217 | Total |
| Program Services | 441093 | ProgramServices |
| Management And General | 11253 | ManagementAndGeneral |
| Fundraising | 44871 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 312570 | Total |
| Program Services | 269529 | ProgramServices |
| Management And General | 29180 | ManagementAndGeneral |
| Fundraising | 13861 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53293 | Total |
| Program Services | 43656 | ProgramServices |
| Management And General | 5601 | ManagementAndGeneral |
| Fundraising | 4036 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12210 | Total |
| Program Services | 9473 | ProgramServices |
| Management And General | 1790 | ManagementAndGeneral |
| Fundraising | 947 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 294103 | Total |
| Program Services | 275154 | ProgramServices |
| Management And General | 12389 | ManagementAndGeneral |
| Fundraising | 6560 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125958 | Total |
| Program Services | 108497 | ProgramServices |
| Management And General | 11417 | ManagementAndGeneral |
| Fundraising | 6044 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| MISCELLANEOUS | 310192 | 191264 | 66631 | 52297 |
| RECOGNITION AWARDS | 252155 | 133893 | 380 | 117882 |
| CHARTER & NATIONAL SERV | 108069 | 108069 | ||
| SPECIFIC ASSISTANCE | 104209 | 104209 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6015248 | Total |
| Program Services | 4781055 | ProgramServices |
| Management And General | 597221 | ManagementAndGeneral |
| Fundraising | 636972 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 142379 | BOY |
| EOY | 229546 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 772283 | BOY |
| EOY | 1355135 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103609 | BOY |
| EOY | 426977 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43643 | BOY |
| EOY | 49133 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 130410 | BOY |
| EOY | 251215 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10992985 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5931322 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5268037 | BOY |
| EOY | 5061663 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4312 | BOY |
| EOY | 4312 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6464673 | BOY |
| EOY | 7377981 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310164 | BOY |
| EOY | 442278 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 700000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 454326 | BOY |
| EOY | 662200 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1464490 | BOY |
| EOY | 1104478 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4387760 | BOY |
| EOY | 5353337 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 612423 | BOY |
| EOY | 920166 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000183 | BOY |
| EOY | 6273503 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6464673 | BOY |
| EOY | 7377981 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1335165 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -61845 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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 | 1788745 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1827666 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1818832 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2742179 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2646699 | CurrentTaxYear |
| Total | 10824121 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1788745 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1827666 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1818832 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2742179 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2646699 | CurrentTaxYear |
| Total | 10824121 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 123521 | AmountsSubstContributorsTotal |
| Public Support Total170 | 10700600 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 354229 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 310000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 309908 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 340525 | CurrentTaxYearMinus1Year |
| Current Tax Year | 400714 | CurrentTaxYear |
| Total | 1715376 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 53710 | CurrentTaxYear |
| Total | 53710 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 12593207 | TotalSupport |
| Gross Receipts From Admissions Etc | 10079390 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.84970 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.85120 | 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) |
|---|---|---|
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Total Number Of Easements | 2 | TotalNumberOfEasements |
| Total Acreage | 766.00 | 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 | 3964179 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 14867 | InvestmentEarningsOrLosses |
| Other Expenditures | 307394 | OtherExpenditures |
| End Of Year Balance | 3671652 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5328774 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 463598 | InvestmentEarningsOrLosses |
| Other Expenditures | 1828193 | OtherExpenditures |
| End Of Year Balance | 3964179 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1382491 | BeginningOfYearBalance |
| Contributions | 1228898 | Contributions |
| Investment Earnings Or Losses | 235307 | InvestmentEarningsOrLosses |
| Other Expenditures | 81714 | OtherExpenditures |
| End Of Year Balance | 2764982 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1960411 | BeginningOfYearBalance |
| Contributions | 18992 | Contributions |
| Investment Earnings Or Losses | -498891 | InvestmentEarningsOrLosses |
| Other Expenditures | 98021 | OtherExpenditures |
| End Of Year Balance | 1382491 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.35310 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.64690 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2062435 | OtherCostOrOtherBasis |
| Book Value | 2062435 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8013681 | OtherCostOrOtherBasis |
| Depreciation | 5113223 | Depreciation |
| Book Value | 2900458 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 916869 | OtherCostOrOtherBasis |
| Depreciation | 818099 | Depreciation |
| Book Value | 98770 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5061663 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OTHER FUNDS | $343,745 |
| DEFERRED CAMPING ACTIVITY INCOME | $215,807 |
| DUE TO ENDOWMENT FUND | $102,648 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 662200 | TotalOfAmounts |
| Total Revenue | 7350413 | TotalRevenue |
| Total Expenses | 6015248 | TotalExpenses |
| Excess Or Deficit For Year | 1335165 | ExcessOrDeficitForYear |
| Other | -$61,845 | OtherAmount |
| Total Adjustments | -61845 | TotalAdjustments |
| Excess Or Deficit Per FS | 1273320 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6173237 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 83618 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -1260794 | OtherRevenues |
| Revenue Not Rptd F990 | -1177176 | RevenueNotRptdF990 |
| Revenue Subtotal | 7350413 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7350413 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6160711 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 83618 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 61845 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 145463 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6015248 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6015248 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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: | 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 PERCENT 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. GENERALLY, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2008. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | EXPENSES ATTRIBUTABLE TO THE TRUST FUND -61,845. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INCOME OF THE BALTIMORE AREA COUNCIL #220 TRUST FUND -1,260,794. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES ATTRIBUTABLE TO THE TRUST FUND 61,845. | |
| 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. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 183690 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 156830 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 26860 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 23583 | RentFacilityCostsEvent1 |
| Name Of Event2 | DINNER | NameOfEvent2 |
| Gross Receipts Event2 | 70945 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 55470 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 15475 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 8886 | RentFacilityCostsEvent2 |
| Total Number Of Other Events | 7 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 281847 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 165603 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 116244 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 45711 | RentFacilityCostsOtherEvents |
| Gross Receipts Total | 536482 | GrossReceiptsTotal |
| Charitable Contributions Total | 377903 | CharitableContributionsTotal |
| Gross Revenue Total Events | 158579 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 78180 | RentFacilityCostsTotalEvents |
| Direct Expense Summary Events | 78180 | DirectExpenseSummaryEvents |
| Net Income Summary | 80399 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | 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 | ETHAN DRADDY | NamePerson |
| Base Compensation Filing Org | 222504 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 10000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 11229 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 16488 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 260221 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 18 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 13860 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | PROCEEDS FROM SALE | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 48766 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | PROCEEDS FROM SALE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| FORM 990, PART XI, LINE 5: | EXPENSES ATTRIBUTABLE TO THE TRUST FUND -61,845. TOTAL TO FORM 990, PART XI, LINE 5: -61,845. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BALTIMORE AREA COUNCIL #220 TRUST FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 941192 | AmountInvolved |
| Method Of Amt Determination | CASH | MethodOfAmtDetermination |
Comments