Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PIKES PEAK COUNCIL INC BOY SCOUTS OF AMERICA
Employer identification number
84-0404226
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
671,192
636,314
669,972
683,176
981,192
3,641,846
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
671,192
636,314
669,972
683,176
981,192
3,641,846
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
3,641,846
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
671,192
636,314
669,972
683,176
981,192
3,641,846
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
24,456
21,541
18,895
40,607
33,332
138,831
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
3,780,677
12
Gross receipts from related activities, etc. (see instructions)
..................
12
10,556,006
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
96.330 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
59.070 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PIKES PEAK COUNCIL INC BOY SCOUTS OF AMERICA
Employer identification number
84-0404226
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.
FORM 990, PAGE 2, PART III, LINE 4A
ALL YEAR LONG. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP BOYS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT. 2013 MEMBERSHIP, PACKS, AND LEADERS: 557 TIGER CUBS (FIRST GRADE) 2,343 CUB SCOUTS (SECOND AND THIRD GRADES) 1,965 WEBELOS SCOUTS (FOURTH AND FIFTH GRADES) 4,865 TOTAL CUB SCOUTS 151 CUB SCOUT PACKS 1,460 CUB SCOUT LEADERS BOY SCOUTS MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILY FOR BOYS WHO ARE ELEVEN THROUGH SEVENTEEN YEARS OF AGE, OR HAVE EARNED THE CUB SCOUTING ARROW OF LIGHT AWARD AND ARE AT LEAST TEN YEARS OLD, OR HAVE COMPLETED THE FIFTH GRADE AND ARE AT LEAST TEN YEARS OLD. NINETY-FIVE PERCENT OF ALL BOY SCOUTS PARTICIPATED IN CUB SCOUTING AT SOME TIME. OUTDOOR ADVENTURE IS THE PROMISE MADE TO BOYS WHEN THEY JOIN SCOUTING. BOYS YEARN FOR OUTDOOR PROGRAMS THAT STIR THEIR IMAGINATION AND INTEREST. IN THE OUTDOORS, BOYS HAVE OPPORTUNITIES TO ACQUIRE SKILLS THAT MAKE THEM MORE SELF-RELIANT. THEY CAN EXPLORE CANOE AND HIKING TRAILS AND COMPLETE CHALLENGES THEY FIRST THOUGHT WERE BEYOND THEIR ABILITY. ATTRIBUTES OF GOOD CHARACTER BECOME PART OF A BOY AS HE LEARNS TO COOPERATE TO MEET OUTDOOR CHALLENGES THAT MAY INCLUDE EXTREME WEATHER, DIFFICULT TRAILS AND PORTAGES, AND DEALING WITH NATURE'S UNEXPECTED CIRCUMSTANCES. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. EXERCISE AND FITNESS IS PART OF THE OUTDOOR EXPERIENCE. AS SCOUTS HIKE, PADDLE, CLIMB, BIKE, OR RIDE, THEIR MUSCLES BECOME TONED AND THEIR AEROBIC CAPACITY INCREASES. WHEN THEY WORK AS A PATROL TO PLAN MENUS FOR THEIR OUTINGS, THEY LEARN TO PURCHASE COST-EFFECTIVE INGREDIENTS TO PREPARE FLAVORFUL AND NUTRITIOUS MEALS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION. 2013 MEMBERSHIP, TROOPS, AND LEADERS: 2,870 BOY SCOUTS 116 BOY SCOUT TROOPS 1,841 BOY SCOUT LEADERS VARSITY SCOUTING FOR YOUNG MEN FOURTEEN THROUGH SEVENTEEN YEARS OF AGE. BUILT ON FIVE PROGRAM FIELDS OF EMPHASIS: ADVANCEMENT, HIGH ADVENTURE, PERSONAL DEVELOPMENT, SERVICE, SPECIAL PROGRAMS AND EVENTS. 2013 MEMBERSHIP, TEAMS, AND LEADERS: 263 33 VARSITY SCOUT TEAMS 104VARSITY SCOUT LEADERS VENTURING FOR YOUNG MEN AND WOMEN FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. VENTURING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH, ADULT LEADERS, AND ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS ESTABLISH A VENTURING CREW BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF EXCITING AND MEANINGFUL ACTIVITIES THAT HELP YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, DEVELOP LEADERSHIP SKILLS, AND BECOME GOOD CITIZENS. THE VENTURING METHODS LISTED BELOW HAVE BEEN CAREFULLY DESIGNED TO ACHIEVE THE AIMS OF THE BOY SCOUTS OF AMERICA AND MEET THE NEEDS OF YOUNG ADULTS. LEADERSHIP: ALL VENTURERS ARE GIVEN OPPORTUNITIES TO LEARN AND APPLY PROVEN LEADERSHIP SKILLS. A VENTURING CREW IS LED BY ELECTED CREW OFFICERS. THE VENTURING LEADERSHIP SKILLS COURSE IS DESIGNED FOR ALL VENTURERS AND HELPS TEACH THEM IN AN ACTIVE WAY TO LEAD EFFECTIVELY. GROUP ACTIVITIES: VENTURING ACTIVITIES ARE INTERDEPENDENT GROUP EXPERIENCES IN WHICH SUCCESS IS DEPENDENT ON THE COOPERATION OF ALL. LEARNING BY "DOING" IN A GROUP SETTING PROVIDES OPPORTUNITIES FOR DEVELOPING NEW SKILLS. ADULT ASSOCIATION: THE YOUTH OFFICERS LEAD THE CREW. THE OFFICERS AND ACTIVITY CHAIRS WORK CLOSELY WITH ADULT ADVISORS AND OTHER ADULT LEADERS IN A SPIRIT OF PARTNERSHIP. THE ADULTS SERVE IN A "SHADOW" LEADER CAPACITY. RECOGNITION: RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS: VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS. HIGH ADVENTURE: VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAM- BUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS. TEACHING OTHERS: ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS. 2013 MEMBERSHIP: 472 VENTURERS 54 VENTURING CREWS 242 VENTURING LEADERS EXPLORING EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION AND LEADERSHIP EXPERIENCE. 2013 PARTICIPATION: 126 EXPLORERS 6 EXPLORER POSTS 37 EXPLORING LEADERS SCOUTREACH SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. PIKES PEAK COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST. PIKES PEAK COUNCIL SERVED 896 SCOUTREACH YOUTH IN 2013.
FORM 990, PAGE 2, PART III, LINE 4B
SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS,AND UNDER THE DIRECTION OF BALOO-TRAINED ADULTS. BOY SCOUTING, VARSITY SCOUTING, AND VENTURING CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON OFFERS YEAR ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 10,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL,BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING,HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS: WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS: GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY.
FORM 990, PAGE 6, PART VI, LINE 11B
MANAGEMENT REVIEWS FORM 990 PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C
THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE BOARD OF DIRECTORS MEETING. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 15A
EXECUTIVE COMPENSATION TOWERS PERRIN HAS BEEN RETAINED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA (BSA) TO ASSESS BSA'S COMPENSATION AND BENEFITS PROGRAM FOR THE LOCAL COUNCIL SCOUT EXECUTIVE POSITION (LCSE) WITH THE OBJECTIVES OF ENSURING THE ALIGNMENT OF THE PROGRAM WITH THE MARKET AND TO SUPPORT LOCAL COUNCILS' COMPLIANCE WITH THE REGULATIONS DEFINED IN INTERNAL REVENUE CODE SECTION 4958. BSA'S COMPENSATION PHILOSOPHY IS TO PAY MARKET COMPETITIVE SALARIES (I.E. NOT TO PAY SIGNIFICANTLY ABOVE OR BELOW WHAT THE MARKET DICTATES) TO ALLOW FOR THE ATTRACTION AND RETENTION OF KEY TALENT. TO DETERMINE MARKET COMPARATORS, BSA TARGETS BOTH FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY. THE BSA NATIONAL COUNCIL HAS IMPLEMENTED A BASE SALARY PROGRAM FOR USE BY LOCAL COUNCILS FOR THE LCSE POSITION. TOWERS PERRIN WORKED WITH THE BSA TO DEVELOP THE PROGRAM. BASE SALARY IS THE ONLY COMPONENT OF CASH COMPENSATION COVERED BY POLICY. SALARY RANGES ARE DEVELOPED BY THE BSA NATIONAL COUNCIL BASED ON MEDIAN (50TH PERCENTILE) COMPETITIVE MARKET SALARY DATA. THE SALARY RANGE APPLICABLE TO A PARTICULAR LCSE POSITION IS BASED ON THE COUNCIL'S OPERATING REVENUE SIZE AND THE GEOGRAPHICAL LOCATION OF THE COUNCIL. THE SALARY STRUCTURE HAS FIVE GRADES BASED ON A FOUR YEAR AVERAGE OF AUDITED OPERATING REVENUES. TO ACCOUNT FOR THE DIFFERENCES IN COST-OF-LABOR ACROSS LOCATIONS AROUND THE US, FOUR GEOGRAPHICAL STRUCTURES HAVE BEEN DEVELOPED. LOCAL COUNCILS ARE ASSIGNED TO A GEOGRAPHICAL STRUCTURE BASED ON THE COST-OF-LABOR FOR THE COUNCIL'S LOCATION VERSUS THE NATIONAL AVERAGE. BASED ON THIS SYSTEM, PIKES PEAK COUNCIL IS CLASSIFIED AS A G2 300 AND THE MINIMUM SALARY RANGE IS 115,000 AND THE MAXIMUM IS 230,000 FOR THE LCSE POSITION. OTHER KEY POSITIONS' SALARY RANGES WERE DEVELOPED WITH A SIMILAR PHILOSOPHY AND STRUCTURE.
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9
CHANGE IN FMV OF SPLIT INTEREST AGREEMENTS 18,061 SPECIAL EVENT EXPENSES 17,424 SPECIAL EVENT EXPENSES -17,424
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.