2011-08-12T07:17:48-05:00 2010-12-31 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD SUITE 201 WILMINGTON DE 19808 990 2010-01-01 510065733 DELMARVA COUNCIL - BOY SCOUTS OF AMERICA DELM 3026223300 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 JOSEPH MASSA 3026223300 2011-08-08 1 DAVID M WOLFENDEN CPA MS 3022548240 2010 2016-02-24 21:20:13Z JOSEPH MASSA 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 6999387 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENT. 34 33 200 0 0 0 1287641 2875974 2078899 2425590 233150 171574 577323 595445 4177013 6068583 72880 84087 0 0 2141127 2169434 54140 0 201159 1713968 2020000 3982115 4273521 194898 1795062 12702000 14524129 699970 359056 12002030 14165073 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 3706861 84087 2787975 CAMPING, CHARACTER BUILDING & CITIZENSHIP TRAINING TO INSTILL VALUES IN YOUNG PEOPLE & PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 3706861 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 200 1 0 0 0 0 0 1 1 0 0 0 0 X 34 33 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X COUNCIL BUSINESS OFFICE 3026223300 100 W 10TH STREET SUITE 915 WILMINGTON DE 19801 PATRICK STERRETT 40.00 X X X 182000 0 38529 GLENN A MOORE 1.00 X X 0 0 0 DEBRA HOLLAND 1.00 X X 0 0 0 JOSEPH F MASSA 1.00 X X 0 0 0 BRUCE PATTERSON 1.00 X X 0 0 0 ALBERT S LAMBERTSON 1.00 X X 0 0 0 DOUGLAS R QUAINTANCE 1.00 X X 0 0 0 BEATRICE STUBBS POLK 1.00 X X 0 0 0 TERRY RUBRITZ 1.00 X X 0 0 0 H LLOYD ALEXANDER JR 1.00 X X 0 0 0 BRUCE A JONES 1.00 X X 0 0 0 DR JON M ANDES 1.00 X 0 0 0 MICHAEL B BERARDI 1.00 X 0 0 0 MIKE GERSHENFELD 1.00 X 0 0 0 W THOMAS HERSHEY 1.00 X 0 0 0 JASON HEUPEL 1.00 X 0 0 0 JOSEPH M JACOBS JR 1.00 X 0 0 0 LYNN C JONES 1.00 X 0 0 0 THOMAS H KOVACH 1.00 X 0 0 0 WANDA M LOPEZ 1.00 X 0 0 0 THOMAS F MACLEISH 1.00 X 0 0 0 MARTIN MARTINEZ 1.00 X 0 0 0 ERIC OLSON 1.00 X 0 0 0 WILLIE J PATRICK JR 1.00 X 0 0 0 PRIMUS POPPITI 1.00 X 0 0 0 TIMOTHY J REIS 1.00 X 0 0 0 MARK ROSSI 1.00 X 0 0 0 STEVE SMALL 1.00 X 0 0 0 WAYNE A SMITH 1.00 X 0 0 0 DALE A STREETS SR 1.00 X 0 0 0 R BRUCE SWAYZE 1.00 X 0 0 0 ERNEST G TALBERT 1.00 X 0 0 0 WILLIAM TURNER 1.00 X 0 0 0 NORMAN P WEHNER 1.00 X 0 0 0 182000 0 38529 1 0 1 0 0 237748 100690 2537536 2875974 CAMPING 611710 1913477 1913477 ACTIVITIES 611710 512113 512113 2425590 171394 171394 56491 56491 56491 56491 180 180 180 180 241990 65241 176749 176749 1227202 865563 361639 361639 MISCELLANEOUS INCOME 611710 566 566 566 6068583 2787975 0 404634 84087 84087 204029 174792 19342 9895 1592549 1326066 162464 104019 203350 161784 25384 16182 20009 14406 3442 2161 149497 121590 17143 10764 78293 11999 45236 21058 15025 15025 312051 293470 11425 7156 158060 153300 4760 26367 26367 40436 40436 216713 211365 3285 2063 52623 38403 14220 SUPPLIES 615053 607691 4922 2440 MISCELLANEOUS 288331 281112 7039 180 RECOGNITION AWARDS 78919 53702 2361 22856 ACTIVITIES EXPENSE 49105 49105 TELEPHONE 44173 41101 1887 1185 44851 16085 27566 1200 4273521 3706861 365501 201159 3675 3761 2914644 2204684 449378 291939 76190 83371 111033 97278 262712 91058 10572078 3858225 3181343 6713853 2186456 2265721 2406114 1571918 1110455 1200546 12702000 14524129 215008 132768 286708 130507 198254 95781 699970 359056 X 4106107 7340775 4478973 3308437 3416950 3515861 12002030 14165073 12702000 14524129 X 1795062 367981 X X 0 1 1 X 0 X 1001754 1622743 4532987 1287641 2875974 11321099 1001754 1622743 4532987 1287641 2875974 11321099 11321099 256133 267748 288387 282153 227885 1322306 17254 17004 27376 18017 -14111 65540 12708945 14556602 0.89080 0.87030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 2059.28 0 1 0 4941890 8820 367981 41667 5277024 4242022 20669 709076 29877 4941890 5151204 140235 -1049417 4242022 0.25900 0.66600 0.07500 0 0 3578956 3578956 4343024 2034159 2308865 2279854 1824066 455788 370244 370244 6713853 POOLED INVESTMENTS 1571918 F 1571918 CASH VALUE OF LIFE INSURANCE 227795 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 972751 1200546 BENEFIT AND PAYROLL TAX WITHHOLDING 13771 CUSTODIAN ACCOUNTS 82010 95781 6068583 4273521 1795062 277890 90091 367981 2163043 6436564 277890 90091 367981 6068583 0 6068583 4273521 0 4273521 0 4273521 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE COUNCIL'S CONSERVATION EASEMENTS ARE INCLUDED IN THE FIXED ASSETS PORTION OF THE BALANCE SHEET. THE COUNCIL HAS GRANTED PERPETUAL CONSERVATION EASEMENTS ON 1,976 ACRES OF LAND, KNOWN AS CAMP RODNEY AND HENSON SCOUT RESERVATION, TO THE STATE OF MARYLAND DEPARTMENT OF NATURAL RESOURCES. THE PURPOSE OF THE EASEMENTS IS TO CONSERVE AND PRESERVE THE UNDEVELOPED AND FOREST CONSERVATION VALUE OF THE PROPERTIES. TERMS OF THE EASEMENTS RESTRICT THE USE OF THE PROPERTIES TO AGRICULTURE AND YOUTH CAMPS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS ARE USED TO GENERATE INVESTMENT INCOME FOR THE OPERATIONS OF THE COUNCIL, INCLUDING THE PROPERTIES MAINTENANCE OF BOTH CAMP SITES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: EFFECTIVE JANUARY 1, 2009, THE COUNCIL ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2007, 2008 AND 2009 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE IF INCURRED. PART XI, LINE 8 - OTHER ADJUSTMENTS: GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS DECREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS DECREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE CITIZEN OF THE YEAR AWARD DINNER 100450 100450 22311 GOLF TOURNAMENT 43308 43308 7946 4 98232 98232 34984 241990 241990 65241 65241 176749 1 EDUCATIONAL SCHOLARSHIPS 12 11054 UNDERPRIVELEDGED PARTICIPANT REGISTRATIONS 1122 19539 CAMPER SCHOLARSHIPS 379 45445 LITERATURE UNIFORMS SUPPLIES 79 8049 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: APPLICATIONS FOR CAMPERSHIPS AND SCHOLARSHIPS ARE REVIEWED BY THEIR RESPECTIVE COMMITTEES, FINANCIAL NEEDS MUST BE DEMONSTRATED FOR CAMPERSHIP AWARDS AND MINIMUM GPA MUST BE MAINTAINED FOR SCHOLARSHIPS. THE SCOUTREACH PROGRAM IS DEDICATED TO RECRUITING YOUTHS IN URBAN AREAS AND IS REVIEWED BY AN URBAN COMMITTEE X X X 0 1 0 0 0 0 0 0 0 PATRICK STERRETT 182000 0 0 0 0 0 16500 0 22029 0 220529 0 0 0 PART I, LINE 4B PATRICK STERRETT - DEFERRED COMPENSATION - $16,500 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO ITS SUBMISSION, THE 990 IS REVIEWED BY THE COUNCIL TREASURER, EXECUTIVE DIRECTOR, FINANCE MANAGER AND AUDIT COMMITTEE, AND THEN SENT TO ENTIRE EXECUTIVE COMMITTEE FOR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED, ON AN ANNUAL BASIS, TO REVIEW THE POLICY AND EXAMINE THEIR RELATIONSHIPS FOR ANY CONFLICTS OF INTEREST AND MUST DISCLOSE SUCH CONFLICTS IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A PAY GUIDE CHART IS SUPPLIED BY THE NATIONAL OFFICE AND UPDATED ANNUALLY. THIS CHART IS USED TO ARRIVE AT RECOMMENDED PERCENTAGE INCREASES. THE PROPOSED INCREASES ARE PRESENTED TO THE COMPENSATIONS COMMITTEE BY THE SCOUT EXECUTIVE FOR APPROVAL. THE SCOUT EXECUTIVE INCREASE MUST BE APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS MADE AVAILABLE THROUGH GUIDESTAR.ORG AND UPON REQUEST OF THE EXECUTIVE OFFICE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST OF THE EXECUTIVE OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 277,890. GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 104,768. DECREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE -14,677. TOTAL TO FORM 990, PART XI, LINE 5: 367,981. FORM 990, PART XI, LINE 2C: THE ORGANIZATION'S EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS POLICY DURING THE CURRENT YEAR. ORGANIZATION MISSION STATEMENT. FORM 990, PAGE 1, PART 1, LINE 1 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.