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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 930,842 | 1,097,644 | 1,190,904 | 1,087,953 | 1,194,140 | 5,501,483 |
| 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 | 930,842 | 1,097,644 | 1,190,904 | 1,087,953 | 1,194,140 | 5,501,483 |
| 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. | 5,501,483 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 930,842 | 1,097,644 | 1,190,904 | 1,087,953 | 1,194,140 | 5,501,483 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 216,400 | 216,266 | 183,656 | 189,708 | 304,378 | 1,110,408 |
| 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.).. | 18,954 | 14,618 | 19,485 | 573,317 | 482,686 | 1,109,060 |
| 11 | Total support. Add lines 7 through 10 | 7,720,951 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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 2021 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-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| 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 V, LINE 1C: | THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. |
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS, JOHN M. KOTCHISH, JAN L. WAGNER, SR., AND ALBERT GOHN, JR. HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS, SCOTT E. CANTOR AND THOMAS J. FOWLSTON HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS , ALAN BOYNTON, JR. AND SHAWN LEPPO HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS, JAMES GEORGE AND DR. J. RORY TUCKER HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS, DAVID WYRWAS AND SEAN GORMLEY HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS, NORA ROTZ AND MARK ROBERTSON HAVE A BUSINESS RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ACTIVE MEMBERSHIP OF THE COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE COUNCIL. MEMBERS AT LARGE OF THE COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTEREST OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE COUNCIL. ASSOCIATE MEMBERS: THE ACTIVE MEMBERS OF THE COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS SHALL HAVE NO VOTE BUT MAY WEAR THE UNIFORM AND INSIGNIA OF LAY MEMBERS WITHOUT OFFICE. FRIENDS OF SCOUTING: THE COUNCIL MAY ENROLL AS FRIENDS OF SCOUTING PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE CORPORATION'S PROGRAM. FRIENDS OF SCOUTING WHO SATISFY THE ELIGIBILITY REQUIREMENTS MAY BE ELECTED AS ASSOCIATE MEMBERS. FRIENDS OF SCOUTING SHALL HAVE NO VOTE. HONORARY MEMBERS: THE ACTIVE MEMBERS OF THE COUNCIL MAY ELECT AS HONORARY MEMBERS OF THE COUNCIL PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS SHALL HAVE NO VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE COUNCIL'S BYLAWS ESTABLISH ELECTION PROCEDURES. EACH COMMUNITY ORGANIZATION (SUCH AS A CHURCH) THAT IS GIVEN A CHARTER BY THE BSA TO OPERATE A SCOUTING UNIT HAS ONE VOTING MEMBER IN THE COUNCIL, KNOWN AS A CHARTERED ORGANIZATION REPRESENTATIVE. THESE CHARTERED ORGANIZATION REPRESENTATIVES MUST REPRESENT A MAJORITY OF THE VOTING MEMBERS OF THE COUNCIL. THE NUMBER OF COMMUNITY ORGANIZATIONS IN THE COUNCIL WITH SCOUTING PROGRAMS CHANGES EACH YEAR, SO THERE ARE NO FIXED NUMBER HERE, OTHER THAN THERE MUST BE A GRAND TOTAL OF AT LEAST 100 COUNCIL MEMBERS. THERE ARE ALSO COUNCIL MEMBERS-AT-LARGE THAT ARE ELECTED AT THE COUNCIL'S ANNUAL MEETING BY THE ACTIVE MEMBERS THEN IN OFFICE. THESE MEMBERS-AT-LARGE CAN BE BOARD MEMBERS (ALTHOUGH THEY NEED NOT BE BOARD MEMBERS). ALL OFFICERS ARE BOARD MEMBERS. ALL BOARD MEMBERS ARE MEMBERS-AT-LARGE. THE BOARD MUST HAVE AT LEAST 25 MEMBERS AND NO MORE THAN 50 REGULAR MEMBERS, PLUS THE OFFICERS OF THE CORPORATION AND THE CHAIRMEN OF THE DISTRICT COMMITTEES (GEOGRAPHIC SUBDIVISIONS OF THE COUNCIL - WE HAVE SIX DISTRICTS). |
| FORM 990, PART VI, SECTION A, LINE 8B | COMMITTEES MUST BRING RECOMMENDED ACTIONS TO EITHER FULL EXECUTIVE BOARD OR EXECUTIVE COMMITTEE FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND SCOUT EXECUTIVE PRIOR TO FILING. ONCE APPROVED, A COPY IS PROVIDED TO EACH MEMBER OF THE EXECUTIVE BOARD PRIOR TO FILING. IT WILL BE ADDED TO THE AGENDA FOR THE NEXT REGULARLY-SCHEDULED EXECUTIVE BOARD MEETING FOR ANY FURTHER DISCUSSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER SPOUSE OR A MEMBER OF HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUSINESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS A REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAD SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING OF THE MATTER. ANNUAL DISCLOSURE REQUESTS ARE FORWARDED TO EACH OF THE BOARD MEMBERS TO REPORT ANY CONFLICTS OF INTEREST. FORMS ARE RETURNED AND REVIEWED BY THE SCOUT EXECUTIVE/CEO AND WITH THE BOARD PRESIDENT IF NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15A | ALL EMPLOYEES, INCLUDING KEY EMPLOYEES, ARE REVIEWED FOLLOWING A PROCESS ESTABLISHED BY THE BOY SCOUTS OF AMERICA. ANNUAL PERFORMANCE REVIEWS ARE BASED ON "SMART GOALS" WHICH ARE ESTABLISHED FOR EACH EMPLOYEE AT THE BEGINNING OF THE YEAR. PERFORMANCE ON EACH OF THESE SMART GOALS ARE RATED AND ARE USED TO DETERMINE AN EMPLOYEE'S OVERALL REVIEW. THE REVIEW PROCESS ALSO INCORPORATES AN EMPLOYEE'S CORE COMPETENCIES, SUCH AS COMMUNICATION SKILLS, CUSTOMER SERVICE, WORK STYLE, LEADERSHIP, BUSINESS KNOWLEDGE, EFFICIENCY AND QUALITY OF WORK. EACH REVIEW IS PREPARED BY THAT EMPLOYEE'S SUPERVISOR AND ALSO BY THE SUPERVISOR'S STAFF LEADER. IN THE CASE OF KEY EMPLOYEES, THE EXECUTIVE OFFICER PREPARES THEIR REVIEWS AND THOSE REVIEWS ARE ALSO REVIEWED BY THE AREA DIRECTOR FROM THE NORTHEAST REGION ASSIGNED TO OUR COUNCIL. ALL EMPLOYEE POSITIONS HAVE SALARY CLASSIFICATIONS AND SALARY RANGES FOR EACH CLASS. DEPENDING ON THE EMPLOYEE'S REVIEW AND WHERE THEY STAND AGAINST THE MIDPOINT OF THE SALARY RANGE FOR THAT POSITION, THE BSA ESTABLISHES AN ANNUAL RECOMMENDED SALARY INCREASE BASED ON PERFORMANCE. THIS PROCESS IS IN PLACE IN ALL BSA COUNCILS. THE CEO COMPENSATION IS DETERMINED IN THE SAME PROCESS AS ABOVE WITH THE BOARD PRESIDENT AND THE AREA DIRECTOR SIGN OFF ON THE PERFORMANCE REVIEW. THERE ARE SIMILIAR SALARY CLASSIFICATIONS AND RECOMMENDED PERFORMANCE BASED MERIT INCREASES. IN OUR COUNCIL, THE COUNCIL PRESIDENT, ALONG WITH MEMBERS OF THE PERSONNEL COMMITTEE (WHICH INCLUDES AT LEAST TWO PAST PRESIDENTS) FUNCTIONING AS THE COMPENSATION COMMITTEE, ALSO PARTICIPATE IN THE CEO'S REVIEW PROCESS AND MERIT INCREASE DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT COUNCIL SERVICE CENTER. |
| FORM 990, PART XI, LINE 9: | BENEFICIAL INTEREST IN PERPETUAL TRUSTS 40,688. INTEREST IN NET ASSETS OF COMMUNITY FOUNDATION 18,936. BOOK/TAX DIFFERENCE ON SALE OF INVESTMENTS -220,015. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
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| Software Version: |