BOY SCOUTS OF AMERICA: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BOY SCOUTS OF AMERICA (EIN 02-0222115)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-12
IRS object ID: 201122289349300027
Schema version: 2010v3.2
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-12T09:56:52-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HESSION & PARE PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	62 STARK STREET	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	031011970	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	020222115	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DANIEL WEBSTER COUNCIL 330	BusinessNameLine1
Business Name Line2	BOY SCOUTS OF AMERICA	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	DANI	NameControl
Phone	6036256431	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	571 HOLT AVENUE	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03109	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JEREMY VEILLEUX	Name
Title	TREASURER	Title
Phone	6036256431	Phone
Date Signed	2011-08-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS J PARE CPA	Name
Phone	6036695477	Phone
Date Prepared	2011-08-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	6558628	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.NHSCOUTING.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1929	YearFormation
State Legal Domicile	NH	StateLegalDomicile
Activity Or Mission Description	TO INSTILL POSITIVE VALUES IN YOUNG PEOPLE IN HELPING THEM ACHIEVE THEIR FULL POTENTIAL. THE PURPOSE OF SCOUTING IS CHARACTER EDUCATION, PERSONAL FITNESS AND CITIZENSHIP TRAINING.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	400	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	55	NbrIndependentVotingMembers
Total Nbr Employees	171	TotalNbrEmployees
Total Nbr Volunteers	5000	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	909410	ContributionsGrantsPriorYear
Contributions Grants Current Year	836461	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1835532	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1936185	ProgramServiceRevenueCY
Investment Income Prior Year	47056	InvestmentIncomePriorYear
Investment Income Current Year	547417	InvestmentIncomeCurrentYear
Other Revenue Prior Year	890145	OtherRevenuePriorYear
Other Revenue Current Year	1282605	OtherRevenueCurrentYear
Total Revenue Prior Year	3682143	TotalRevenuePriorYear
Total Revenue Current Year	4602668	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2239412	SalariesEtcPriorYear
Salaries Etc Current Year	2302179	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	155540	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2141620	OtherExpensePriorYear
Other Expenses Current Year	2230518	OtherExpensesCurrentYear
Total Expenses Prior Year	4381032	TotalExpensesPriorYear
Total Expenses Current Year	4532697	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-698889	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	69971	RevenuesLessExpensesCY
Total Assets BOY	16979992	TotalAssetsBOY
Total Assets EOY	17687705	TotalAssetsEOY
Total Liabilities BOY	1575611	TotalLiabilitiesBOY
Total Liabilities EOY	1528339	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	15404381	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	16159366	NetAssetsOrFundBalancesEOY
Mission Description	TO INSTILL POSITIVE VALUES IN YOUNG PEOPLE IN HELPING THEM ACHIEVE THEIR FULL POTENTIAL. THE PURPOSE OF SCOUTING IS CHARACTER EDUCATION, PERSONAL FITNESS AND CITIZENSHIP TRAINING.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2429285	Expense
Description	CAMPING PROGRAMS FOR BOY SCOUTS	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	1856304	Expense
Description	ORGANIZATION, SERVICE ACTIVITIES, AND SPECIAL PROGRAMS FOR BOY SCOUTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	4285589	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	171	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	400	NbrVotingGoverningBodyMembers
Number Independent Voting Members	55	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MICHAEL KAUFMAN	NamePerson
Telephone Number	6036256431	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	571 HOLT AVE	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03109	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	TitleTitle	Key EmployeeKeyEmployee
SEE ATTACHED LIST
2.00	X	0	0	0
MICHAEL KAUFMAN
55.00		199264	0	23097	EXECUTIVE DI	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	199264	TotalReportableCompFromOrg
Total Other Compensation	23097	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SPECTRUM MARKETING
95 EDDY ROAD SUITE 101	MANCHESTER	NH	03102	MARKETING	145751
HERB GILLEN AGENCY
1953 SOUTH MALLWAY DRIVE	COLUMBUS	OH	43221	MARKETING	126364

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
All Other Contributions	836461	AllOtherContributions
Total Contributions	836461	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CAMPING	900099	1557430	1557430
ACTIVITIES	900099	378755	378755

Field	Value	IRS element (for citing)
Total Program Service Revenue	1936185	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	547417	TotalRevenueColumn
Exclusion	$547,417	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	1652605	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	946467	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	706138	TotalRevenueColumn
Exclusion	$311,611	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	1435429	GrossSalesOfInventory
Cost Of Goods Sold	1009493	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	425936	TotalRevenueColumn
Related Or Exempt Function Income	425936	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
FEES FOR FACILITIES USE	900099	128567	$128,567
OTHER INCOME	900099	21964	$21,964

Field	Value	IRS element (for citing)
Total Other Revenue	150531	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4602668	TotalRevenueColumn
Related Or Exempt Function Income	2362121	RelatedOrExemptFunctionIncome
Exclusion	$1,009,559	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	199264	Total
Program Services	181330	ProgramServices
Management And General	17934	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1607870	Total
Program Services	1529556	ProgramServices
Management And General	23315	ManagementAndGeneral
Fundraising	54999	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	121662	Total
Program Services	113811	ProgramServices
Management And General	3365	ManagementAndGeneral
Fundraising	4486	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	237703	Total
Program Services	222535	ProgramServices
Management And General	6500	ManagementAndGeneral
Fundraising	8668	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	135680	Total
Program Services	127737	ProgramServices
Management And General	3404	ManagementAndGeneral
Fundraising	4539	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	63992	Total
Program Services	61908	ProgramServices
Management And General	893	ManagementAndGeneral
Fundraising	1191	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5765	Total
Program Services	4703	ProgramServices
Management And General	455	ManagementAndGeneral
Fundraising	607	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	79023	Total
Program Services	64466	ProgramServices
Management And General	6239	ManagementAndGeneral
Fundraising	8318	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	85334	Total
Program Services	43589	ProgramServices
Management And General	442	ManagementAndGeneral
Fundraising	41303	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	399370	Total
Program Services	396935	ProgramServices
Management And General	778	ManagementAndGeneral
Fundraising	1657	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	234320	Total
Program Services	223530	ProgramServices
Management And General	4601	ManagementAndGeneral
Fundraising	6189	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	32186	Total
Program Services	31076	ProgramServices
Management And General	390	ManagementAndGeneral
Fundraising	720	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	13174	Total
Management And General	13174	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	49502	Total
Program Services	49502	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	301056	Total
Program Services	298644	ProgramServices
Management And General	1034	ManagementAndGeneral
Fundraising	1378	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	73842	Total
Program Services	72209	ProgramServices
Management And General	700	ManagementAndGeneral
Fundraising	933	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
SUPPLIES	593654	585396	920	7338
RECOGNITION AWARDS	62516	55984	260	6272
PROVISION - UNCOLL. ACCOU	54220	54220
TELEPHONE	52222	50034	938	1250
OTHER EXPENSES	50438	41499	4949	3990

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	79904	Total
Program Services	76925	ProgramServices
Management And General	1277	ManagementAndGeneral
Fundraising	1702	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4532697	Total
Program Services	4285589	ProgramServices
Management And General	91568	ManagementAndGeneral
Fundraising	155540	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	692611	BOY
EOY	808740	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	95045	BOY
EOY	142286	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	42303	BOY
EOY	85506	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	121153	BOY
EOY	126530	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	87813	BOY
EOY	81162	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	99416	BOY
EOY	23172	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10633875	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	5093041	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5709418	BOY
EOY	5540834	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	9158028	BOY
EOY	9848517	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	974205	BOY
EOY	1030958	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	16979992	BOY
EOY	17687705	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	125916	BOY
EOY	153826	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	28429	BOY
EOY	28921	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1421266	BOY
EOY	1345592	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1575611	BOY
EOY	1528339	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	13852882	BOY
EOY	14412482	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	423402	BOY
EOY	542280	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1128097	BOY
EOY	1204604	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15404381	BOY
EOY	16159366	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16979992	BOY
EOY	17687705	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	69971	ReconcilationRevenueExpenses
Reconcilation Other Changes	685014	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	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	1219549	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	965722	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	875738	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	909410	CurrentTaxYearMinus1Year
Current Tax Year	836461	CurrentTaxYear
Total	4806880	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1219549	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	965722	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	875738	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	909410	CurrentTaxYearMinus1Year
Current Tax Year	836461	CurrentTaxYear
Total	4806880	Total

Field	Value	IRS element (for citing)
Public Support Total170	4806880	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	493828	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	535673	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	478609	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	47056	CurrentTaxYearMinus1Year
Current Tax Year	547417	CurrentTaxYear
Total	2102583	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	74956	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	41779	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	82112	CurrentTaxYearMinus2Years
Current Tax Year	150531	CurrentTaxYear
Total	349378	Total

Field	Value	IRS element (for citing)
Total Support	7258841	TotalSupport
Gross Receipts From Admissions Etc	4561683	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.66220	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.69820	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)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	17275	AssetsInPartX

Held Works Of Art Amts HeldWorksOfArtAmts

Field	Value	IRS element (for citing)
Assets In Part X	17275	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Preservation	X	CollectUsedForPreservation
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9158028	BeginningOfYearBalance
Contributions	3000	Contributions
Investment Earnings Or Losses	1087489	InvestmentEarningsOrLosses
Other Expenditures	400000	OtherExpenditures
End Of Year Balance	9848517	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8716363	BeginningOfYearBalance
Contributions	6000	Contributions
Investment Earnings Or Losses	1267754	InvestmentEarningsOrLosses
Other Expenditures	832089	OtherExpenditures
End Of Year Balance	9158028	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	11524513	BeginningOfYearBalance
Investment Earnings Or Losses	-2158150	InvestmentEarningsOrLosses
Other Expenditures	650000	OtherExpenditures
End Of Year Balance	8716363	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.01950	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.02140	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1161645	OtherCostOrOtherBasis
Book Value	1161645	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7602299	OtherCostOrOtherBasis
Depreciation	3455387	Depreciation
Book Value	4146912	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1457139	OtherCostOrOtherBasis
Depreciation	1366403	Depreciation
Book Value	90736	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	412792	OtherCostOrOtherBasis
Depreciation	271251	Depreciation
Book Value	141541	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5540834	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
ENDOWMENT FUND RECEIVABLE	992130
CASH VALUE LIFE INSURANCE	21553
MUSEUM COLLECTIONS	17275

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1030958	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
LINE OF CREDIT	$985,018
CUSTODIAL ACCOUNTS	$360,574

Field	Value	IRS element (for citing)
Total Of Amounts	1345592	TotalOfAmounts
Total Revenue	4602668	TotalRevenue
Total Expenses	4532697	TotalExpenses
Excess Or Deficit For Year	69971	ExcessOrDeficitForYear
Net Unrealized GL On Investments	629680	NetUnrealizedGLOnInvestments
Other	$55,334	OtherAmount
Total Adjustments	685014	TotalAdjustments
Excess Or Deficit Per FS	754985	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	6029004	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	629680	NetUnrealizedGainsInvestments
Other Revenues	850876	OtherRevenues
Revenue Not Rptd F990	1480556	RevenueNotRptdF990
Revenue Subtotal	4548448	RevenueSubtotal
Other Revenues Not Included	54220	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	54220	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4602668	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5274019	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	795542	OtherExpensesIncluded
Expenses Not Rptd F990	795542	ExpensesNotRptdF990
Expenses Subtotal	4478477	ExpensesSubtotal
Other Expenses Not Included	54220	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	54220	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4532697	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
COLLECTIONS AND RELATION TO EXEMPT PURPOSE	SCHEDULE D, PAGE 2, PART III, LINE 4	SCOUTING MEMORABILIA MAINTAINED INCLUDING THOUSANDS OF BOOKS AND PERIODICALS ON SCOUTING SUBJECTS AVAILABLE FOR STUDY AND RESEARCH.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 55,334 AIRSHOW EXPENSES 795,542 PROVISION FOR UNCOLLECTIBLE -NETTED AGAINST DIRECT SUPPORT -54,220 AIRSHOW EXPENSES -795,542 PROVISION FOR UNCOLLECTIBLE -NETTED AGAINST DIRECT SUPPORT 54,220
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 55,334 AIRSHOW EXPENSES 795,542
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	PROVISION FOR UNCOLLECTIBLE -NETTED AGAINST DIRECT SUPPORT 54,220
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	AIRSHOW EXPENSES 795,542
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	PROVISION FOR UNCOLLECTIBLE -NETTED AGAINST DIRECT SUPPORT 54,220

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	AIR SHOW	NameOfEvent1
Gross Receipts Event1	1190069	GrossReceiptsEvent1
Gross Revenue Event1	1190069	GrossRevenueEvent1
Other Direct Expenses Event1	795542	OtherDirectExpensesEvent1
Name Of Event2	AWARDS DINNER &	NameOfEvent2
Gross Receipts Event2	276381	GrossReceiptsEvent2
Gross Revenue Event2	276381	GrossRevenueEvent2
Other Direct Expenses Event2	40521	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	186155	GrossReceiptsOtherEvents
Gross Revenue Other Events	186155	GrossRevenueOtherEvents
Other Direct Expenses Other Events	110404	OtherDirectExpensesOtherEvents
Gross Receipts Total	1652605	GrossReceiptsTotal
Gross Revenue Total Events	1652605	GrossRevenueTotalEvents
Other Direct Expenses Total Events	946467	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	946467	DirectExpenseSummaryEvents
Net Income Summary	706138	NetIncomeSummary

Schedule J IRS990ScheduleJ

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

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	MICHAEL KAUFMAN	NamePerson
Base Compensation Filing Org	199264	BaseCompensationFilingOrg
Deferred Comp Filing Org	13000	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	10097	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	222361	TotalCompensationFilingOrg

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	MICHAEL KAUFMAN	NamePerson
Purpose Of Loan	EXECUTIVE RELOCATION	PurposeOfLoan
Loan From Organization	X	LoanFromOrganization
Original Principal	$100,000	OriginalPrincipalAmount
Balance Due	126530	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	126530	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE PROFESSIONAL AND VOLUNTEER LEADERSHIP REVIEW THE 990 AND IS PRESENTED TO THE ENTIRE EXECUTIVE BOARD AFTER THE FILING PROCESS IS COMPLETE.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	AS REQUIRED BY ARTICLE XI, SECTIONS 7-13 OF THE BYLAWS OF THE DANIEL WEBSTER COUNCIL, EVERY OFFICER AND MEMBER OF THE EXECUTIVE BOARD IS ADVISED OF THE CONFLICT OF INTEREST POLICY UPON ENTERING THE DUTIES OF HIS/HER OFFICE AND AGREE TO THEIR UNDERSTANDING OF AND AGREE TO ABIDE BY THIS POLICY. ALSO, EVERY EMPLOYEE IS GIVEN AN EMPLOYEE HANDBOOK WHICH CONTAINS THE DANIEL WEBSTER COUNCIL'S CONFLICT OF INTEREST POLICY-EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING RECEIPT AND UNDERSTANDING OF THE EMPLOYEE HANDBOOK AND POLICIES CONTAINED HEREIN. ADDITIONALLY, GOING FORWARD, TO DISCLOSE AND REMEDY ACTUAL OR PERCEIVED BUSINESS, FINANCIAL OR PERSONAL CONFLICTS OF INTEREST, EVERY MEMBER OF THE BOARD OF DIRECTORS AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES WILL BE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE BY THE ANNUAL BUSINESS MEETING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE COMPENESATION AND BENEFITS COMMITTEE, MADE UP OF VOLUNTEER LEADERSHIP, REVIEW AND APPROVE THE PROCESS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE COMPENSATION AND BENEFITS COMMITTEE, MADE UP OF VOLUNTEER LEADERSHIP, REVIEW AND APPROVE THE PROCESS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE COUNCIL'S BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	UNREALIZED GAIN ON INVESTMENTS 629,680 INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 55,334 OTHER CHANGES IN NET ASSETS 685,014