BOY SCOUTS OF AMERICA: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 52-0591572)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-11-11
IRS object ID
201123159349302797
Schema version
2010v3.4
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-11-11T13:46:05-06:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ELLIN & TUCKER CHARTEREDBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1100 S CHARLES ST SUITE 1300AddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21201ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN520591572EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICABusinessNameLine1
FieldValueIRS element (for citing)
Name ControlBALTNameControl
Phone4103381700Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 WYMAN PARK DRIVEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21211ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameETHAN DRADDYName
TitleCEO AND SCOUT EXECUTIVETitle
Phone4103381700Phone
Date Signed2011-11-10DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSUSAN KELLERName
Phone4107275735Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonETHAN DRADDYNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1701 WYMAN PARK DRIVEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21211ZIPCode
FieldValueIRS element (for citing)
Gross Receipts8711970GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteHTTP://WWW.BALTIMOREBSA.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1911YearFormation
State Legal DomicileMDStateLegalDomicile
Activity Or Mission DescriptionOPERATED TO PROMOTE THE ABILITY OF BOYS, YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES & OTHERSTHE BOY SCOUTS OF AMERICA - BALTIMORE AREA COUNCIL #220'S PROGRAMS PROMOTE THE ABILITY OF BOYS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES & 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. IN ACHIEVING THIS PURPOSE, EMPHASIS 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 Body31NbrVotingMembersGoverningBody
Nbr Independent Voting Members30NbrIndependentVotingMembers
Total Nbr Employees205TotalNbrEmployees
Total Nbr Volunteers10613TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year2739813ContributionsGrantsPriorYear
Contributions Grants Current Year3797019ContributionsGrantsCurrentYear
Program Service Revenue Prior Year1818832ProgramServiceRevenuePriorYear
Program Service Revenue CY2742179ProgramServiceRevenueCY
Investment Income Prior Year309908InvestmentIncomePriorYear
Investment Income Current Year340525InvestmentIncomeCurrentYear
Other Revenue Prior Year1287420OtherRevenuePriorYear
Other Revenue Current Year1271225OtherRevenueCurrentYear
Total Revenue Prior Year6155973TotalRevenuePriorYear
Total Revenue Current Year8150948TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2881450SalariesEtcPriorYear
Salaries Etc Current Year2865251SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year585198TotalFundrsngExpCurrentYear
Other Expense Prior Year3206230OtherExpensePriorYear
Other Expenses Current Year3974663OtherExpensesCurrentYear
Total Expenses Prior Year6087680TotalExpensesPriorYear
Total Expenses Current Year6839914TotalExpensesCurrentYear
Revenues Less Expenses Prior Year68293RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1311034RevenuesLessExpensesCY
Total Assets BOY7356229TotalAssetsBOY
Total Assets EOY6464673TotalAssetsEOY
Total Liabilities BOY3678063TotalLiabilitiesBOY
Total Liabilities EOY1464490TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY3678166NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY5000183NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE BOY SCOUTS OF AMERICA - BALTIMORE AREA COUNCIL #220'S 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. IN ACHIEVING THIS PURPOSE, EMPHASIS 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 Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense5669441Expense
Revenue3576401Revenue
DescriptionCAMPING 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 Expense5669441TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements1ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities1FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10961NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees205NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Form1098 C Filed1Form1098CFiled
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members31NbrVotingGoverningBodyMembers
Number Independent Voting Members30NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
Own WebsiteXOwnWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1COUNCIL OFFICEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number4103381700TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1701 WYMAN PARK DRIVEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21211ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (33 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerKey EmployeeKeyEmployeeReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
ETHAN DRADDY
CEO & SCOUT EXECUTIVE40.00XXX208750020883
STEVE BORTZ
DIRECTOR OF FIELD SERVICE40.00XX105928017115
ERIC CHASE
DIRECTOR OF SUPPORT SERVICES40.00XX100000015998
BARRY F WILLIAMS
CHAIRMAN OF THE BOARD1.00X000
CHARLES A MORGAN III
COUNCIL COMMISSIONER1.00X000
KENNETH A KELLY JR
TREASURER1.00X000
RICHARD WHITNEY
ASSISTANT TREASURER0.50X000
JOHN BRUCH
ASSISTANT TREASURER0.50X000
IRA K HIMMEL ESQ
COUNCIL ATTORNEY0.50X000
BARRY P GOSSETT
IMMEDIATE PAST PRESIDENT0.50X000
CHAD GILLENWATER
VICE CHAIRMAN, FINANCIAL STEWARDSHIP0.50X000
JOHN JEPPI
VICE CHAIRMAN, PLANNED GIVING0.50X000
CHARLIE SKINNER
VICE CHAIRMAN, ADMINISTRATION/RISK MGT.0.50X000
BRIAN BROOKE
VICE CHAIRMAN, INVESTMENT0.50X000
TREY SHUPERT
VICE CHAIRMAN, PROGRAM0.50X000
BARRY BILSON
VICE CHAIRMAN, SPECIAL PROJECT/FOREST LEGACY0.50X000
LYLE AABY
VICE CHAIRMAN, PROPERTIES0.50X000
PAUL AUWAERTER
VICE CHAIRMAN, OPERATIONS/DISTRICTS0.50X000
VIC BERNSON
VICE CHAIRMAN, MEMBERSHIP0.50X000
MARK BITTLE
VICE CHAIRMAN, CITY LIGHTS DIVISION0.50X000
GREG KELLY
VICE CHAIRMAN, NORTHERN LIGHTS DIVISION0.50X000
GERALD STANSBURY
VICE CHAIRMAN, RELATIONSHIPS0.50X000
GAYDEN GAUTHIER
VICE CHAIRMAN, PATUXENT EAGLES DIVISION0.50X000
GARY PUSHKIN
VICE CHAIRMAN, VENTURING0.50X000
CORBIN RIEMER
VICE CHAIRMAN, MARKETING0.50X000
RAY PALMER
VICE CHAIRMAN, CAMPING0.50X000
RICHARD W STORY
VICE CHAIRMAN, SPECIAL PROJECTS0.50X000
PAUL MADDEN
VICE CHAIRMAN, SPECIAL PROJECTS0.50X000
TOM NEALE
VICE CHAIRMAN, SPECIAL PROJECTS0.50X000
HENRY A ROSENBERG JR
PAST CHAIRMAN0.50X000
JAY LENROW
PAST CHAIRMAN0.50X000
TOM OWSLEY ESQ
PAST CHAIRMAN0.50X000
JAY LENROW
PAST CHAIR0.50X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org414678TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation53996TotalOtherCompensation
Number Individuals GT100 K2NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Related Organizations1600495RelatedOrganizations
All Other Contributions2196524AllOtherContributions
Noncash Contributions14970NoncashContributions
Total Contributions3797019TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionCAMPING & ACTIVITY REVDescription
Business Code721210BusinessCode
Total Revenue Column2742179TotalRevenueColumn
Related Or Exempt Function Income2742179RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue2742179TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column340525TotalRevenueColumn
Exclusion$340,525ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real197765Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real197765Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column197765TotalRevenueColumn
Related Or Exempt Function Income197765RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Gross Income Fundraising Events481004GrossIncomeFundraisingEvents
Fundraising Direct Expenses44001FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column437003TotalRevenueColumn
Exclusion$437,003ExclusionAmount
FieldValueIRS element (for citing)
Gross Sales Of Inventory1153478GrossSalesOfInventory
Cost Of Goods Sold517021CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column636457TotalRevenueColumn
Related Or Exempt Function Income636457RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column8150948TotalRevenueColumn
Related Or Exempt Function Income3576401RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$777,528ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total414678Total
Program Services325672ProgramServices
Management And General58196ManagementAndGeneral
Fundraising30810Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1899828Total
Program Services1496161ProgramServices
Management And General263936ManagementAndGeneral
Fundraising139731Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total384883Total
Program Services295732ProgramServices
Management And General58291ManagementAndGeneral
Fundraising30860Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total165862Total
Program Services132776ProgramServices
Management And General21633ManagementAndGeneral
Fundraising11453Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total885265Total
Program Services833660ProgramServices
Management And General16141ManagementAndGeneral
Fundraising35464Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total285308Total
Program Services246227ProgramServices
Management And General25553ManagementAndGeneral
Fundraising13528Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total116763Total
Program Services90264ProgramServices
Management And General4595ManagementAndGeneral
Fundraising21904Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total29675Total
Program Services21973ProgramServices
Management And General5036ManagementAndGeneral
Fundraising2666Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total329686Total
Program Services313597ProgramServices
Management And General5638ManagementAndGeneral
Fundraising10451Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total123702Total
Program Services106608ProgramServices
Management And General11177ManagementAndGeneral
Fundraising5917Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
SUPPLIES1022685971550632144814
PROFESSIONAL FEES31914417814232648108354
MISCELLANEOUS2729051946335115427118
RECOGNITION AWARDS1396928035597658361
SPECIFIC ASSISTANCE13516413516400

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total314674Total
Program Services246927ProgramServices
Management And General23980ManagementAndGeneral
Fundraising43767Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total6839914Total
Program Services5669441ProgramServices
Management And General585275ManagementAndGeneral
Fundraising585198Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY258298BOY
EOY142379EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY771947BOY
EOY772283EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY52306BOY
EOY103609EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY107909BOY
EOY43643EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY458607BOY
EOY130410EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis10905256LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec5637219LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY5597726BOY
EOY5268037EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY109436BOY
EOY4312EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY7356229BOY
EOY6464673EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY346408BOY
EOY310164EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY700000BOY
EOY700000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY2631655BOY
EOY454326EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY3678063BOY
EOY1464490EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY3151761BOY
EOY4387760EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY526405BOY
EOY612423EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3678166BOY
EOY5000183EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY7356229BOY
EOY6464673EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses1311034ReconcilationRevenueExpenses
Reconcilation Other Changes10983ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1711035CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1788745CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1827666CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1818832CurrentTaxYearMinus1Year
Current Tax Year2742179CurrentTaxYear
Total9888457Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1711035CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1788745CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1827666CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1818832CurrentTaxYearMinus1Year
Current Tax Year2742179CurrentTaxYear
Total9888457Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total53916AmountsSubstContributorsTotal
Public Support Total1709834541PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years350000CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years354229CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years310000CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year309908CurrentTaxYearMinus1Year
Current Tax Year340525CurrentTaxYear
Total1664662Total
FieldValueIRS element (for citing)
Total Support11553119TotalSupport
Gross Receipts From Admissions Etc16927527GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.85120PublicSupportPertcentage170
Public Support Pertcent Prior Year0.83720PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Of Open SpaceXPreservationOfOpenSpace
Total Number Of Easements2TotalNumberOfEasements
Total Acreage766.00TotalAcreage
Nmbr States In Which Easements Held1NmbrStatesInWhichEasementsHeld
Written Policy Monitoring0WrittenPolicyMonitoring

Land Land

FieldValueIRS element (for citing)
Investment Cost Or Other Basis2062435InvestmentCostOrOtherBasis
Book Value2062435BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis7925952InvestmentCostOrOtherBasis
Depreciation4873151Depreciation
Book Value3052801BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis916869InvestmentCostOrOtherBasis
Depreciation764068Depreciation
Book Value152801BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings5268037TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescriptionAmountAmount
OTHER FUNDS$245,053
DEFERRED CAMPING ACTIVITY INCOME$150,667
DUE TO ENDOWMENT FUND$58,606
FieldValueIRS element (for citing)
Total Of Amounts454326TotalOfAmounts
Total Revenue8150948TotalRevenue
Total Expenses6839914TotalExpenses
Excess Or Deficit For Year1311034ExcessOrDeficitForYear
Prior Period Adjustments10983PriorPeriodAdjustments
Total Adjustments10983TotalAdjustments
Excess Or Deficit Per FS1322017ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt8150948TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal8150948RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9908150948TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt6839914TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal6839914ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9906839914TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
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 JANUARY 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 STATEMENT. 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 MONITORING 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 STATEMENT.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X:THE COUNCIL FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE EVALUATION OF TAX POSITIONS, WHICH INCLUDE MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME, AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A MORE-LIKELY-THAN-NOT THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD.

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1DIST, CITIZEN DINNERNameOfEvent1
Gross Receipts Event1140030GrossReceiptsEvent1
Gross Revenue Event1140030GrossRevenueEvent1
Food And Beverage Event127131FoodAndBeverageEvent1
Name Of Event2HEALTH GOOD SCOUT LUNCHEONNameOfEvent2
Gross Receipts Event294000GrossReceiptsEvent2
Gross Revenue Event294000GrossRevenueEvent2
Food And Beverage Event22500FoodAndBeverageEvent2
Total Number Of Other Events8TotalNumberOfOtherEvents
Gross Receipts Other Events246974GrossReceiptsOtherEvents
Gross Revenue Other Events246974GrossRevenueOtherEvents
Other Direct Expenses Other Events14370OtherDirectExpensesOtherEvents
Gross Receipts Total481004GrossReceiptsTotal
Gross Revenue Total Events481004GrossRevenueTotalEvents
Food And Beverage Total Events29631FoodAndBeverageTotalEvents
Other Direct Expenses Total Events14370OtherDirectExpensesTotalEvents
Direct Expense Summary Events44001DirectExpenseSummaryEvents
Net Income Summary437003NetIncomeSummary

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Compensation CommitteeXCompensationCommittee
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonETHAN DRADDYNamePerson
Base Compensation Filing Org208750BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org18250DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org2633NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org229633TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
DescriptionVEHICLESDescription
Number Of Contributions18NumberOfContributions
Noncash Contribs Rptd F99014970NoncashContribsRptdF990
Method Of Determining RevenuesGROSS AUCTION SALES AMOUNTMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGifts
Third Parties Used1ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

FieldValueIRS element (for citing)
IdentifierTHIRD PARTY USE:Identifier
Return ReferencePART I, LINE 32B:ReturnReference
ExplanationBOY 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 (6 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
FORM 990, PART VI, SECTION B, LINE 11THE 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.
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 12C
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 B, LINE 15
DOCUMENTS 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 VI, SECTION C, LINE 19
CHANGES IN NET ASSETS OR FUND BALANCES:PRIOR PERIOD ADJUSTMENTS: 10,983.FORM 990, PART XI, LINE 5:
AUDIT COMMITTEE FOR OVERSIGHT OF AUDITTHE AUDIT COMMITTEE OVERSEES THE PREPARATION AND COORDINATION OF THE FINANCIAL STATEMENT AUDIT OF THE ORGANIZATION. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE FINANCIAL STATEMENTS PRIOR TO FINAL BOARD SUBMITTAL. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.FORM 990, PAGE 11, PART XI, LINE 2C

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
BALTIMORE AREA COUNCIL #220 TRUST FUND
701 WYMAN PARK DRIVEBALTIMOREMD21211237089193BOY SCOUTS OF AMERICAMD501(C)(3)PUBLIC CHARITYBALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA0
BOY SCOUTS OF AMERICA NATIONAL
1325 WEST WALNUT HILL LANEIRVINGTX75038221576300BOY SCOUTS OF AMERICATX501(C)(3)PUBLIC CHARITY0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org1GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org1GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs1RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
BALTIMORE AREA COUNCIL #220 TRUST FUND
C1600495CASH
BOY SCOUTS OF AMERICA NATIONAL
B777248CASH
BOY SCOUTS OF AMERICA NATIONAL
I181005CASH

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