Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 8,873,774 | 13,121,080 | 8,225,886 | 13,345,570 | 8,951,068 | 52,517,378 |
| 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 | 8,873,774 | 13,121,080 | 8,225,886 | 13,345,570 | 8,951,068 | 52,517,378 |
| 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).. | 813,920 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 51,703,458 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,873,774 | 13,121,080 | 8,225,886 | 13,345,570 | 8,951,068 | 52,517,378 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 257,713 | 339,606 | 415,939 | 318,135 | 351,432 | 1,682,825 |
| 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 VI.).. | 295,745 | 795,907 | 490,457 | 476,377 | 243,411 | 2,301,897 |
| 11 | Total support. Add lines 7 through 10 | 57,460,781 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS - 2016 AMOUNT: $ 295,745. 2017 AMOUNT: $ 795,907. 2018 AMOUNT: $ 490,457. 2019 AMOUNT: $ 476,377. 2020 AMOUNT: $ 243,411. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | AS A RESULT OF THE COVID-19 PANDEMIC, BOY SCOUTS OF AMERICA 312 - GREATER ST. LOUIS AREA COUNCIL TOOK THE STEPS NECESSARY TO ENSURE THE SAFETY AND WELL-BEING OF THEIR SCOUTS. SOME PROGRAMMING ACTIVITIES AND FUNDRAISING EVENTS WERE CANCELLED, POSTPONED, OR COMPLETED IN A VIRTUAL SETTING. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | TRADITIONAL SCOUTING PROGRAMS AVAILABLE INCLUDE: CUB SCOUTS - INCLUDES LION CUBS, YEAR BEFORE FIRST GRADE, AND TIGER CUBS, ARE A FAMILY- AND HOME-CENTERED PROGRAM THAT TEACHES ETHICAL DECISION-MAKING SKILLS FOR FIRST-GRADE (OR 7-YEAR OLD) BOYS AND GIRLS, EMPHASIZES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND FAMILY UNDERSTANDING. CUB SCOUTS IS A FAMILY- AND HOME-CENTERED PROGRAM THAT DEVELOPS ETHICAL DECISION-MAKING SKILLS FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8, 9, AND 10 YEARS OLD), EMPHASIZES CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. SCOUTS BSA - A PROGRAM FOR BOYS AND GIRLS 11 THROUGH 18 YEARS OLD DESIGNED TO ACHIEVE SCOUTING'S AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF ADULT SCOUTMASTERS. VENTURING - A PROGRAM FOR YOUNG WOMEN AND MEN AGE 14 (OR HAVE COMPLETED THE EIGHTH GRADE) THROUGH AGE 20 PROVIDING POSITIVE EXPERIENCES THROUGH EXCITING AND MEANINGFUL YOUTH-RUN ACTIVITIES THAT HELP THEM PURSUE THEIR SPECIAL INTERESTS, GROW BY TEACHING OTHERS, AND DEVELOP LEADERSHIP SKILLS. AS OF DECEMBER 31, 2020, THERE WERE 27,830 YOUTHS IN TRADITIONAL SCOUTING. DURING 2020, OUR SCOUTS WERE NOT ABLE TO COLLECT FOOD ITEMS FOR OUR ANNUAL SCOUTING FOR FOOD DRIVE DUE TO THE NATIONAL PANDEMIC. |
| FORM 990, PART VI, SECTION A, LINE 2 | THE FOLLOWING BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS: A. COUNCIL VICE PRESIDENTS DAVID L. STEWARD AND MICHAEL F. NEIDORFF. B. COUNCIL VICE PRESIDENT L. B. ECKELKAMP JR. AND COUNCIL COMMISSIONER LOUIS B. ECKELKAMP III. C. COUNCIL VICE PRESIDENTS MICHAEL F. NEIDORFF AND DEAN MUELLER. D. COUNCIL VICE PRESIDENT THOMAS J. MINOGUE AND EXECUTIVE BOARD MEMBER JOHN R. MUSGRAVE. E. COUNCIL VICE PRESIDENT MICHAEL F. NEIDORFF AND EXECUTIVE BOARD MEMBER MARCELA M. HAWN. F. COUNCIL VICE PRESIDENT DAVID L. STEWARD AND EXECUTIVE COMMITTEE MEMBER KENDALL NORRIS. THE FOLLOWING HAVE FAMILY RELATIONSHIPS: COUNCIL VICE PRESIDENT L.B. ECKELKAMP JR. AND COUNCIL COMMISSIONER LOUIS B. ECKELKAMP III. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AUDIT COMMITTEE OF THE EXECUTIVE BOARD REVIEWS FORM 990 WITH MANAGEMENT AND THE EXTERNAL AUDITORS THAT PREPARE IT, VOTES ITS ACCEPTANCE, AND PRESENTS IT TO THE EXECUTIVE COMMITTEE FOR THEIR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EXECUTIVE BOARD MEMBERS MAKE KNOWN AND EXCUSE THEMSELVES FROM DISCUSSIONS AND VOTES IN WHICH THEY HAVE A CONFLICT OF INTEREST. ANNUAL CONFLICT OF INTEREST FORMS ARE SIGNED BY THE BOARD, OFFICERS, AND HIGHEST COMPENSATED EMPLOYEES AND REVIEWED BY THE COUNCIL. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR ALL PROFESSIONAL EMPLOYEES FALLS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THESE GUIDELINES ARE PUBLISHED ANNUALLY. THE NATIONAL COUNCIL ENGAGES TOWERS WATSON TO EVALUATE THE PROPRIETY OF THESE GUIDELINES USING DATA FOR COMPARABLE POSITIONS. COMPENSATION FOR THE SCOUT EXECUTIVE/CEO (TOP MANAGEMENT OFFICIAL) IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE EXECUTIVE BOARD, ADVISED IN WRITING BY THE REGIONAL DIRECTOR OF THE NATIONAL COUNCIL, USING THESE GUIDELINES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9: | BAD DEBT FROM UNCOLLECTIBLE PLEDGES -11,116. |
| FORM 990, PART XII, LINE 2C: | YES, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR. |
| FORM 990, PART VII, SECTION A, COLUMN A, NAME AND TITLE: | DURING THE CURRENT TAX YEAR THE ORGANIZATION MODIFIED TITLES AND RIGHTS FOR SEVERAL EXISTING VOTING BOARD MEMBERS. SUCH CHANGES ARE REFERENCED BY *, -, OR + AFTER THE INDIVIDUAL'S TITLE ON PART VII OF FORM 990. AN EXPLANATION OF THE CHANGES ARE AS FOLLOWS: * CONVERTED TO A NON-VOTING HONORARY MEMBER OR A NON-VOTING ADVISORY MEMBER IN JUNE 2020 AND ARE NOT INCLUDED IN THE COUNT OF VOTING MEMBERS OF THE GOVERNING BODY AT THE END OF THE TAX YEAR ON FORM 990, PART VI, LINES 1A AND 1B. + DECEASED IN 2020 AND ARE NOT INCLUDED IN THE COUNT OF VOTING MEMBERS OF THE GOVERNING BODY AT THE END OF THE TAX YEAR ON FORM 990, PART VI, LINES 1A AND 1B. SUCH PERSONS INCLUDE: EXECUTIVE BOARD MEMBER: RANDY GORI (DECEASED 1/2020) EXECUTIVE BOARD MEMBER: DONALD E. WELGE (DECEASED 4/2020) - CONVERTED TO A COUNCIL MEMBER AT LARGE IN JUNE 2020. COUNCIL MEMBERS AT LARGE DO NOT HAVE THE POWER TO VOTE ON ALL MATTERS THAT MAY COME BEFORE THE GOVERNING BODY AND ARE NOT INCLUDED IN THE COUNT OF VOTING MEMBERS OF THE GOVERNING BODY AT THE END OF THE TAX YEAR ON FORM 990, PART VI, LINES 1A AND 1B. |
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