2026-09-22T09:53:58-05:00 2025-12-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2025-01-01 530204610 NATIONAL CAPITAL AREA COUNCIL BOY SCOUTS OF AMERICA NATI 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 208143897 MARIO PEREZ SCOUT EXECUTIVE 3015309360 2026-09-22 1 J CALVIN MARKS P01226973 9197196400 2025 SCOUTING AMERICA NATIONAL CAPITAL AR MARIO PEREZ 9190 ROCKVILLE PIKE BETHESDA MD 208143897 14290840 0 1761 X WWW.NCACBSA.ORG X 1922 DC THE COUNCIL'S MISSION IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW THROUGH CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP DEVELOPMENT, OUTDOOR EXPERIENCES, AND PERSONAL FITNESS PROGRAMS. 65 64 318 16600 0 0 5092942 4983138 2977703 5011289 1882740 1092053 2920711 1067346 12874096 12153826 48511 137830 0 0 5534220 5947085 0 55747 1200600 4700372 4699902 10283103 10840564 2590993 1313262 44340842 46407636 2803198 2894372 41537644 43513264 X THE MISSION OF SCOUTING AMERICA IS 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 8741748 137830 5011289 THE COUNCIL DELIVERED SCOUTING PROGRAMS TO OVER 27,000 YOUTH MEMBERS IN 2025. SCOUTING PROGRAMS INCLUDE THE FOLLOWING:CUB SCOUTING: PROVIDED CHARACTER DEVELOPMENT, CITIZENSHIP, LEADERSHIP, AND OUTDOOR EDUCATION PROGRAMS FOR YOUTH IN GRADES K-5 THROUGH CUB SCOUT PACKS, FAMILY ACTIVITIES, CAMPING PROGRAMS, AND ADVANCEMENT OPPORTUNITIES.SCOUTS BSA: DELIVERED YEAR-ROUND LEADERSHIP, ADVANCEMENT, CAMPING, AND OUTDOOR ADVENTURE PROGRAMS FOR YOUTH AGES 11-17, EMPHASIZING CHARACTER DEVELOPMENT, CITIZENSHIP, PERSONAL FITNESS, AND LEADERSHIP SKILLS.VENTURING: PROVIDED COEDUCATIONAL YOUTH DEVELOPMENT PROGRAMS FOCUSED ON LEADERSHIP, SERVICE, OUTDOOR ADVENTURE, AND CAREER EXPLORATION FOR YOUTH AGES 14-20EXPLORING: CONDUCTED CAREER EDUCATION AND WORKFORCE DEVELOPMENT PROGRAMS THAT CONNECTED YOUTH WITH BUSINESS, GOVERNMENT, PUBLIC SAFETY, HEALTH CARE, AND OTHER CAREER FIELDS THROUGH HANDS-ON EXPERIENCES AND MENTORING.CAMPING AND OUTDOOR PROGRAMS: OPERATED SUMMER CAMPS, WEEKEND CAMPING PROGRAMS, HIGH-ADVENTURE ACTIVITIES, AQUATIC PROGRAMS, SHOOTING SPORTS, AND CONSERVATION INITIATIVES THAT PROMOTE LEADERSHIP, TEAMWORK, AND OUTDOOR SKILLS.YOUTH LEADERSHIP DEVELOPMENT: DELIVERED LEADERSHIP TRAINING PROGRAMS, INCLUDING NATIONAL YOUTH LEADERSHIP TRAINING (NYLT), UNIT LEADERSHIP TRAINING, AND OTHER EDUCATIONAL EXPERIENCES THAT DEVELOP RESPONSIBLE CITIZENSHIP AND COMMUNITY SERVICE. 8741748 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 318 1 0 0 0 0 0 0 0 0 0 0 0 0 X 65 64 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X KENT SPANIER 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 20814 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 40.00 X X 307551 0 68802 MR KENT SPANIER CHIEF FINANCIAL OFFICER 40.00 X 225205 0 38720 MR CARTER LAUGHLIN CHIEF DEVELOPMENT OFFICER 40.00 X 159067 0 48530 MR GEORGE MURDOCH CHIEF OPERATING OFFICER 40.00 X 142094 0 42097 MR MATTHEW KECK DIRECTOR OF SUPPORT SERVICES 40.00 X 141928 0 29705 MR STUART GOINS DIRECTOR OF FIELD OPERATIONS 40.00 X 131729 0 24799 MR FRANKLIN SEARS DIRECTOR OF ALUMNI RELATIONS & ANNUAL GIVING 40.00 X 135865 0 17158 MS ALYSSA DEAVER DIRECTOR OF SPECIAL FUNDRAISING EVENTS 40.00 X 109578 0 13915 MR ALEX ALONSO DISTRICT CHAIR (INCOMING 2025) 1.00 X 0 0 0 MR BRIAN R BANKS DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR HOWARD BENSON DISTRICT CHAIR 1.00 X 0 0 0 DR MICHAEL BOURKE DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MS MIMI BRANIFF VP MEMBERSHIP 1.00 X X 0 0 0 MR BARRY BROWN DIRECTOR 1.00 X 0 0 0 MR ALEX BULLOCK YOUTH REPRESENTATIVE (INCOMING 2025) 1.00 X 0 0 0 MR BOBBY BURCHFIELD VP FINANCE (OUTGOING 2025) 1.00 X X 0 0 0 MR AARON D BURCIAGA DIRECTOR 1.00 X 0 0 0 CAPT GLENN E CANN USN RET DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR MICHAEL CHAVIRA DIRECTOR 1.00 X 0 0 0 COL KENNETH P DAVIS USA RET PHD DIRECTOR 1.00 X 0 0 0 MR DARRYL DONAHUE DISTRICT CHAIR (OUTGOING 2025) 1.00 X 0 0 0 DR ARDEN DOUGAN DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 COL DAVID T DUHADWAY USAF RET DIRECTOR 1.00 X 0 0 0 MR ASHER EMBRY YOUTH REPRESENTATIVE 1.00 X 0 0 0 COL JOSEPH ENGLEBRECHT USAF RET COUNCIL COMMISSIONER (OUTGOING 2025) 1.00 X X 0 0 0 MR GREGORY FERRARA VP LEADERSHIP & PERFORMANCE 1.00 X X 0 0 0 MR MICHAEL FILIPOWICZ DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MR BRYAN N MARTIN FIRVIDA DIRECTOR 1.00 X 0 0 0 MS MIMI GEERGES VP MARKETING & COMMUNICATIONS 1.00 X X 0 0 0 MR ROBERT L GREENE DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 COL CHRISTIAN GRIGGS USA RET VP PROGRAM IMPACT (OUTGOING 2025) 1.00 X X 0 0 0 MR DENNIS M GURTZ DIRECTOR 1.00 X 0 0 0 MR KEVIN HAIMOVICI DISTRICT CHAIR 1.00 X 0 0 0 MR RICHARD HARRINGTON DIRECTOR 1.00 X 0 0 0 MR RAFAY HASSAN DISTRICT CHAIR 1.00 X 0 0 0 MR KEVIN HUGHES DIRECTOR 1.00 X 0 0 0 MR GENE IRISARI DIRECTOR 1.00 X 0 0 0 MR WILLIAM JAY CO-GENERAL COUNSEL 1.00 X X 0 0 0 MR JIMMIE JONES II DIRECTOR 1.00 X 0 0 0 MR VINCENT KIERNAN DISTRICT CHAIR 1.00 X 0 0 0 MR DANIEL KOTTER TREASURER 1.00 X X 0 0 0 MR ROBERT KURUCZA DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR ROBERT KYLE DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MR MARK LONGWORTH COUNCIL COMMISSIONER (INCOMING 2025) 1.00 X X 0 0 0 MR JOE MARGRAF DISTRICT CHAIR 1.00 X 0 0 0 MS KATE MATTICE DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MS MARJORIE MCDONALD DISTRICT CHAIR (OUTGOING 2025) 1.00 X 0 0 0 DR MONIFA B MCKNIGHT DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR LOUIS MOLININI COUNCIL PRESIDENT 1.00 X X 0 0 0 MR NED MONROE DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MR JOHN B MONTGOMERY DIRECTOR 1.00 X 0 0 0 MR JAMES L MORGAN DIRECTOR 1.00 X 0 0 0 MR LARRY MOSS DISTRICT CHAIR 1.00 X 0 0 0 MS JULIA L O'BRIEN DIRECTOR 1.00 X 0 0 0 MR GARY G PAN DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR PETER J PANTUSO VP FINANCE 1.00 X X 0 0 0 MR MICHAEL PARRISH DISTRICT CHAIR (OUTGOING 2025) 1.00 X 0 0 0 MR ANTHONY PHILLIPS VP DISTRICT OPERATIONS 1.00 X X 0 0 0 MR CHIP POWELL DISTRICT CHAIR 1.00 X 0 0 0 MR MARK RAMIREZ DIRECTOR 1.00 X 0 0 0 MR ERIC W RASMUSSEN DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MR DAVID RICHARDSON DIRECTOR 1.00 X 0 0 0 MR PAUL RINALDI DIRECTOR 1.00 X 0 0 0 MR ROY ROGERS VP DISTRICT OPERATIONS (OUTGOING 2025) 1.00 X X 0 0 0 MR PATRICK ROONEY VP OUTDOOR ADVENTURE 1.00 X X 0 0 0 MR SEAN SANTOS DISTRICT CHAIR (INCOMING 2025) 1.00 X 0 0 0 MR WILLIAM SCANLAN DISTRICT CHAIR 1.00 X 0 0 0 MS JAMIE SCHAFER VP PROGRAM IMPACT 1.00 X X 0 0 0 MS SOPHIE SCHELL YOUTH REPRESENTATIVE (OUTGOING 2025) 1.00 X 0 0 0 MS KALA SHAH ESQ DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR HUNTER SHELLEY DISTRICT CHAIR 1.00 X 0 0 0 MR TERRY SIMON DIRECTOR 1.00 X 0 0 0 MR STEPHEN SKIPPEN DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MS NICOLE SMITH CO-GENERAL COUNSEL 1.00 X X 0 0 0 MR MORGAN H SULLIVAN DIRECTOR 1.00 X 0 0 0 MR WILLIAM TOTTEN DISTRICT CHAIR 1.00 X 0 0 0 MR CHARLES TRUDE DISTRICT CHAIR (OUTGOING 2025) 1.00 X 0 0 0 MR CARLOS VALLEJO DISTRICT CHAIR 1.00 X 0 0 0 DR JUSTIN VELEZ-HAGAN DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 MR PUNEET VERMA DIRECTOR 1.00 X 0 0 0 MAJ GEN CRAIG P WESTON USAF RET VP OUTDOOR ADVENTURE (OUTGOING 2025) 1.00 X X 0 0 0 HON ANDREW WHEELER DIRECTOR 1.00 X 0 0 0 MR ARDEN WIDMANN DIRECTOR 1.00 X 0 0 0 MR JUSTIN WILCOX DIRECTOR (INCOMING 2025) 1.00 X 0 0 0 DR JAMES WILSON DIRECTOR 1.00 X 0 0 0 MR DANIEL A WITT DIRECTOR 1.00 X 0 0 0 MR STEVE WOLFSON DISTRICT CHAIR 1.00 X 0 0 0 MR ROBERT D WOOD DIRECTOR (OUTGOING 2025) 1.00 X 0 0 0 MR KURT YANKASKAS DISTRICT CHAIR (INCOMING 2025) 1.00 X 0 0 0 MS TRACI YATES DISTRICT CHAIR 1.00 X 0 0 0 1353017 0 283726 8 0 1 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 PROGRAM SERVICES & FEES 564639 US FOODS INC PO BOX 602215 CHARLOTTE NC 28260 CAMP CATERING 246137 BRISTOL CAPITAL CORPORATION 944 ROSE AVENUE SUITE 401 NORTH BETHESDA MD 20852 CONSULTING 120000 GILL GRILLING COMPANY LLC PO BOX 2099 RESTON VA 20195 CONSTRUCTION & REPAIRS 107911 4 119505 844522 4019111 18128 4983138 CAMPING FEES 900099 2555549 2555549 ACTIVITY REVENUE 900099 2455740 2455740 5011289 616869 616869 294670 192118 102552 102552 102552 689234 5000 219050 0 470184 5000 475184 475184 182484 844522 196225 -13741 -13741 2493379 1529621 963758 963758 14777 14777 14777 12153826 5975047 0 1195641 137830 137830 813801 607619 86944 119238 3987237 2976311 416439 594487 415634 310655 50227 54752 356714 266896 42649 47169 373699 283940 37572 52187 35996 19916 7988 8092 65309 36134 14492 14683 55747 55747 63027 63027 156294 86474 34682 35138 15046 11629 363 3054 1125559 1022009 18225 85325 101992 56434 22634 22924 752596 714220 19793 18583 322867 272500 20991 29376 143298 116589 11540 15169 163660 163660 1073666 1046483 18948 8235 249368 231828 13282 4258 RECOGNITION 211570 178148 13174 20248 CATERING 145679 143623 528 1528 EMPLOYMENT EXPENSES 30985 25454 3481 2050 DUES & SUBSCRIPTIONS 9395 6183 406 2806 33595 27213 831 5551 10840564 8741748 898216 1200600 1770038 1182938 3156936 6943822 2927707 165398 34793 65818 175593 164040 91614 275022 44216445 21565857 23650690 22650588 11871707 14434825 661764 525185 44340842 46407636 426985 421368 1319758 1567335 456745 429401 599710 476268 2803198 2894372 X 29552830 30830487 11984814 12682777 41537644 43513264 44340842 46407636 X 1313262 665747 -3389 X 0 1 X 1 0 X 4903632 3097561 2876918 2389281 2288765 15556157 4903632 3097561 2876918 2389281 2288765 15556157 834104 14722053 911347 633167 655101 748714 911539 3859868 152629 846333 324182 40875 14777 1378796 20794821 26267093 0.70800 0.56480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14225532 804568 1066155 17841 16078414 11933408 1944184 797314 7 449367 14225532 9967765 1474000 506880 15237 11933408 15795720 76003 -2340323 115 3563520 9967765 14571562 231546 1006118 13506 15795720 0.45170 0.54830 0.00000 0 0 10886051 10886051 23863897 15259327 8604570 166252 166252 0 1950227 1579158 371069 7350018 4561120 2788898 22650588 OPERATING LEASE LIABILITY 476268 476268 X 12995757 665747 33344 699091 12296666 63027 -205867 -142840 12153826 11020137 33344 209256 242600 10777537 63027 63027 10840564 PART IV, LINE 2B: THE COUNCIL MAINTAINS CUSTODIAL ACCOUNTS FOR SCOUT UNITS AND DESIGNATED ACTIVITY GROUPS. FUNDS ARE HELD ON BEHALF OF THESE ORGANIZATIONS AND USED SOLELY FOR AUTHORIZED SCOUTING PURPOSES. THESE BALANCES ARE REPORTED AS RESTRICTED CASH IN THE COUNCIL'S AUDITED FINANCIAL STATEMENTS. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS ARE INTENDED TO PROVIDE PERPETUAL SUPPORT FOR SCOUTING PROGRAMS AND OPERATIONS. INVESTMENT EARNINGS ARE USED, SUBJECT TO DONOR RESTRICTIONS AND SPENDING POLICIES, TO FUND YOUTH PROGRAMS, CAMP FACILITIES, LEADERSHIP DEVELOPMENT, AND OTHER MISSION-RELATED ACTIVITIES WHILE PRESERVING THE ENDOWMENT'S LONG-TERM VALUE. PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -192,118. SPECIAL EVENT EXPENSES -12,826. COST OF GOODS SOLD -923. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 192,118. SPECIAL EVENT EXPENSES 12,826. COST OF GOODS SOLD 923. BAD DEBT 3,389. X X 1 BRAD CECIL & ASSOCIATES 2115 ARLINGTON DOWNS RD ARLINGTON TX 76011 DIRECT RESPONSE FUNDRAISING 0 90022 55747 34275 90022 55747 34275 TECHNOLOGY LUNCHEON 278519 233654 44865 15520 27040 3542 GALA 278462 233252 45210 15845 26005 450 12175 7 470025 377616 92409 7500 77147 11001 1027006 844522 182484 38865 130192 450 26718 196225 -13741 SCHEDULE G, PART I, LINE 2B, COLUMN (V) STRATEGIC CONSULTING AND DIRECT-RESPONSE FUNDRAISING ACROSS DIRECT MAIL, EMAIL, DIGITAL APPEALS, AND MEDIA CAMPAIGNS. 1 INDIVIDUAL ASSISTANCE 1646 137830 PART I, LINE 2: THE COUNCIL PROVIDES FINANCIAL ASSISTANCE TO YOUTH MEMBERS TO SUPPORT PARTICIPATION IN CAMPING PROGRAMS, REGISTRATION, LEADERSHIP TRAINING, UNIFORMS, AND OTHER SCOUTING ACTIVITIES. ASSISTANCE IS AWARDED PRIMARILY ON THE BASIS OF DEMONSTRATED FINANCIAL NEED TO HELP ENSURE THAT FINANCIAL CIRCUMSTANCES DO NOT PREVENT YOUTH FROM PARTICIPATING IN SCOUTING. FINANCIAL AID IS APPLIED DIRECTLY TO COUNCIL ADMINISTERED PROGRAM FEES AND MAY BE USED ONLY FOR APPROVED SCOUTING RELATED PURPOSES. X X X X 0 0 0 0 0 0 0 0 0 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 290574 0 12000 0 4977 0 36300 0 32502 0 376353 0 0 0 MR KENT SPANIER CHIEF FINANCIAL OFFICER 210219 0 10000 0 4986 0 25601 0 13119 0 263925 0 0 0 MR CARTER LAUGHLIN CHIEF DEVELOPMENT OFFICER 151892 0 2500 0 4675 0 19800 0 28730 0 207597 0 0 0 MR GEORGE MURDOCH CHIEF OPERATING OFFICER 133595 0 6000 0 2499 0 16601 0 25496 0 184191 0 0 0 MR MATTHEW KECK DIRECTOR OF SUPPORT SERVICES 138928 0 3000 0 0 0 16926 0 12779 0 171633 0 0 0 MR STUART GOINS DIRECTOR OF FIELD OPERATIONS 124445 0 3000 0 4284 0 14886 0 9913 0 156528 0 0 0 MR FRANKLIN SEARS DIRECTOR OF ALUMNI RELATIONS & ANNUA 129311 0 2000 0 4554 0 15500 0 1658 0 153023 0 0 0 X 4 18128 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED IN RELATION TO PUBLICLY TRADED SECURITIES REFERS TO THE TOTAL NUMBER CONTRIBUTION TRANSACTIONS RATHER THAN THE NUMBER OF SHARES RECEIVED IN THE CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. THE AUDIT COMMITTEE THEN RECOMMENDS THAT THE RETURN BE PRESENTED TO THE FULL EXECUTIVE BOARD FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990, INCLUDING ALL SCHEDULES, IS DISTRIBUTED ELECTRONICALLY TO EACH DIRECTOR AND MADE AVAILABLE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE 990 IS ALSO PRESENTED AT AN EXECUTIVE BOARD MEETING BY THE AUDIT COMMITTEE CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ACKNOWLEDGE THE COUNCIL'S CONFLICT OF INTEREST POLICY UPON COMMENCEMENT OF EMPLOYMENT AND CERTIFY THAT THEY ARE NOT AWARE OF ANY MATERIAL CONFLICTS OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE DURING THE COURSE OF EMPLOYMENT MUST BE DISCLOSED PROMPTLY. AT LEAST ANNUALLY, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS AND DIRECTORS FOR COMPLETION AND REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE REVIEWS THE PERFORMANCE OF THE SCOUT EXECUTIVE AND COUNCIL EMPLOYEES. IN CARRYING OUT ITS RESPONSIBILITIES, THE COMMITTEE CONSIDERS PERFORMANCE EVALUATIONS CONDUCTED BY THE SCOUT EXECUTIVE AND UTILIZES COMPENSATION DATA FOR SCOUTING AMERICA POSITIONS IN SIMILAR COST OF LIVING AREAS, AS WELL AS FOR SIMILARLY QUALIFIED INDIVIDUALS SERVING IN FUNCTIONALLY COMPARABLE ROLES AT SIMILARLY SITUATED ORGANIZATIONS, TO ASSESS AND ESTABLISH APPROPRIATE COMPENSATION AND BENEFITS. THE CEO'S COMPENSATION WAS LAST REVIEWED IN FEBRUARY 2025. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -3,389.