2011-11-11T13:46:05-06:00 2010-12-31 ELLIN & TUCKER CHARTERED 100 S CHARLES ST SUITE 1300 BALTIMORE MD 21201 990 2010-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4103381700 701 WYMAN PARK DRIVE BALTIMORE MD 21211 ETHAN DRADDY 4103381700 2011-11-10 1 SUSAN KELLER 4107275735 2010 2016-03-07 17:11:31Z ETHAN DRADDY 701 WYMAN PARK DRIVE BALTIMORE MD 21211 8711970 0 X HTTP://WWW.BALTIMOREBSA.ORG X 1911 MD OPERATED 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. 31 30 205 10613 0 0 2739813 3797019 1818832 2742179 309908 340525 1287420 1271225 6155973 8150948 0 0 0 0 2881450 2865251 0 0 585198 3206230 3974663 6087680 6839914 68293 1311034 7356229 6464673 3678063 1464490 3678166 5000183 X THE 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. 0 0 5669441 3576401 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. 5669441 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 205 1 0 0 0 0 0 0 0 0 0 1 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X COUNCIL OFFICE 4103381700 701 WYMAN PARK DRIVE BALTIMORE MD 21211 ETHAN DRADDY 40.00 X X X 208750 0 20883 STEVE BORTZ 40.00 X X 105928 0 17115 ERIC CHASE 40.00 X X 100000 0 15998 BARRY F WILLIAMS 1.00 X 0 0 0 CHARLES A MORGAN III 1.00 X 0 0 0 KENNETH A KELLY JR 1.00 X 0 0 0 RICHARD WHITNEY 0.50 X 0 0 0 JOHN BRUCH 0.50 X 0 0 0 IRA K HIMMEL ESQ 0.50 X 0 0 0 BARRY P GOSSETT 0.50 X 0 0 0 CHAD GILLENWATER 0.50 X 0 0 0 JOHN JEPPI 0.50 X 0 0 0 CHARLIE SKINNER 0.50 X 0 0 0 BRIAN BROOKE 0.50 X 0 0 0 TREY SHUPERT 0.50 X 0 0 0 BARRY BILSON 0.50 X 0 0 0 LYLE AABY 0.50 X 0 0 0 PAUL AUWAERTER 0.50 X 0 0 0 VIC BERNSON 0.50 X 0 0 0 MARK BITTLE 0.50 X 0 0 0 GREG KELLY 0.50 X 0 0 0 GERALD STANSBURY 0.50 X 0 0 0 GAYDEN GAUTHIER 0.50 X 0 0 0 GARY PUSHKIN 0.50 X 0 0 0 CORBIN RIEMER 0.50 X 0 0 0 RAY PALMER 0.50 X 0 0 0 RICHARD W STORY 0.50 X 0 0 0 PAUL MADDEN 0.50 X 0 0 0 TOM NEALE 0.50 X 0 0 0 HENRY A ROSENBERG JR 0.50 X 0 0 0 JAY LENROW 0.50 X 0 0 0 TOM OWSLEY ESQ 0.50 X 0 0 0 JAY LENROW 0.50 X 0 0 0 414678 0 53996 2 0 1 0 0 1600495 2196524 14970 3797019 CAMPING & ACTIVITY REV 721210 2742179 2742179 2742179 340525 340525 197765 197765 197765 197765 481004 44001 437003 437003 1153478 517021 636457 636457 8150948 3576401 0 777528 414678 325672 58196 30810 1899828 1496161 263936 139731 384883 295732 58291 30860 165862 132776 21633 11453 885265 833660 16141 35464 285308 246227 25553 13528 116763 90264 4595 21904 29675 21973 5036 2666 329686 313597 5638 10451 123702 106608 11177 5917 SUPPLIES 1022685 971550 6321 44814 PROFESSIONAL FEES 319144 178142 32648 108354 MISCELLANEOUS 272905 194633 51154 27118 RECOGNITION AWARDS 139692 80355 976 58361 SPECIFIC ASSISTANCE 135164 135164 0 0 314674 246927 23980 43767 6839914 5669441 585275 585198 258298 142379 771947 772283 52306 103609 107909 43643 458607 130410 10905256 5637219 5597726 5268037 109436 4312 7356229 6464673 346408 310164 700000 700000 2631655 454326 3678063 1464490 X 3151761 4387760 526405 612423 3678166 5000183 7356229 6464673 X 1311034 10983 X X 0 1 1 X 0 X 1711035 1788745 1827666 1818832 2742179 9888457 1711035 1788745 1827666 1818832 2742179 9888457 53916 9834541 350000 354229 310000 309908 340525 1664662 11553119 16927527 0.85120 0.83720 X X 2 766.00 1 0 2062435 2062435 7925952 4873151 3052801 916869 764068 152801 5268037 OTHER FUNDS 245053 DEFERRED CAMPING ACTIVITY INCOME 150667 DUE TO ENDOWMENT FUND 58606 454326 8150948 6839914 1311034 10983 10983 1322017 8150948 0 8150948 0 8150948 6839914 0 6839914 0 6839914 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. DIST, CITIZEN DINNER 140030 140030 27131 HEALTH GOOD SCOUT LUNCHEON 94000 94000 2500 8 246974 246974 14370 481004 481004 29631 14370 44001 437003 X 1 1 X X 0 0 0 0 0 0 0 0 0 ETHAN DRADDY 208750 0 0 0 0 0 18250 0 2633 0 229633 0 0 0 X VEHICLES 18 14970 GROSS AUCTION SALES AMOUNT 0 0 1 THIRD PARTY USE: PART I, LINE 32B: BOY SCOUTS OF AMERICA UTILIZES AN INDEPENDENT THIRD PARTY ORGANIZATION TO PROCESS AND SELL AT AUCTION DONATED VEHICLES THAT ARE RECEIVED. THIS THIRD PARTY IS ALSO USED BY OTHER NOT FOR PROFIT ORGANIZATIONS TO PROCESS AND SELL AT AUCTION DONATED VEHICLES. THE THIRD PARTY IS PAID A COMMISSION FOR THE VEHICLES THAT IT PROCESSES AND SELLS AT AUCTION. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE WILL REVIEW A DRAFT OF THE FORM 990 AND COMPARE THE DATA TO THE AUDITED FINANCIAL REPORT. THE AUDIT COMMITTEE WILL RECOMMEND ANY CHANGES AND FORWARD A RECOMMENDATION OF APPROVAL TO THE BOARD PRIOR TO THE FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C STATEMENTS REGARDING CONFLICTS OF INTEREST ARE SIGNED EACH YEAR. A SECTION OF THE EMPLOYEE HANDBOOK IS DEDICATED TO CONFLICT OF INTEREST. DISCUSSIONS ON POTENTIAL CONFLICTS OF INTEREST ARE HELD REGULARLY WITHIN THE VARIOUS BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: 10,983. AUDIT COMMITTEE FOR OVERSIGHT OF AUDIT FORM 990, PAGE 11, PART XI, LINE 2C THE 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. BALTIMORE AREA COUNCIL #220 TRUST FUND 701 WYMAN PARK DRIVE BALTIMORE MD 21211 237089193 BOY SCOUTS OF AMERICA MD 501(C)(3) PUBLIC CHARITY BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA 0 BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) PUBLIC CHARITY 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 BALTIMORE AREA COUNCIL #220 TRUST FUND C 1600495 CASH BOY SCOUTS OF AMERICA NATIONAL B 777248 CASH BOY SCOUTS OF AMERICA NATIONAL I 181005 CASH