2023-11-14T10:57:26-06:00 2022-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2022-01-01 310536651 BOY SCOUTS OF AMERICA COUNCIL 438 DAN BEARD BOYS 5135777700 10078 READING ROAD CINCINNATI OH 45241 ANDREW V ZAHN CHIEF EXECUTIVE OFFICER 5135777700 2023-11-14 1 ANDREW ZAHN 990009999 0 BRIDGET A BUSH P00234609 5132413111 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW V ZAHN 10078 READING ROAD CINCINNATI OH 45241 6895405 0 1761 X WWW.DANBEARD.ORG X 1941 OH TO PREPARE ON AVERAGE OVER 10,000 YOUTH AND FAMILIES IN GREATER CINCINNATI AND NORTHERN KENTUCKY AREA TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 62 62 142 3595 38209 0 2885085 1683757 1134589 1479492 415300 55796 1175436 1471544 5610410 4690589 32216 43386 0 0 2837180 2940231 0 0 664929 2355630 2772083 5225026 5755700 385384 -1065111 13756997 13428094 871357 1388213 12885640 12039881 TO PREPARE ON AVERAGE OVER 10,000 YOUTH AND FAMILIES IN GREATER CINCINNATI AND NORTHERN KENTUCKY AREA TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 0 0 2270968 9899 1143280 CAMPINGTHE DAN BEARD COUNCIL PROVIDES CAMPING AND YEAR-ROUND OUTDOOR PROGRAMMING AT THE DAN BEARD SCOUT RESERVATION IN CINCINNATI, OH AND CAMP MICHAELS IN UNION, KY. THE COUNCIL OFFERS CAMPING PROGRAMS THAT RANGE FROM OVERNIGHT TO ONE WEEK IN LENGTH AND DAY CAMP PROGRAMS. THEIR PURPOSE IS CHARACTER DEVELOPMENT, PHYSICAL FITNESS, LIFE SKILLS INSTRUCTIONS AND INSTILLING THE VALUES OF THE SCOUT OATH AND LAW. 1839916 308613 COUNCIL & DISTRICT ACTIVITIES THE COUNCIL HOLDS ACTIVITIES THROUGHOUT THE YEAR WHICH INCLUDE LEADERSHIP & INSTRUCTOR TRAINING, VENTURING & EXPLORING EVENTS, HIGH ADVENTURE ACTIVITIES, RECOGNITION EVENTS AND ADVANCEMENT PROGRAMS. IN ADDITION, EACH DISTRICT HAS EVENTS FOR THE MEMBERSHIP WITHIN ITS GEOGRAPHICAL BOUNDRIES. THESE ACTIVITIES INCLUDE BANQUETS, PINEWOOD DERBY COMPETITIONS AND CAMPOREES. 384085 33487 SCOUTREACH IN ADDITION TO TRADITIONAL SCOUTING PROGRAMS, SCOUTREACH PROGRAMS ARE IMPLEMENTED THROUGHOUT LOW-INCOME AND UNITED WAY DESIGNATED COMMUNITIES IN THE TRI-STATE AREA. THESE OUTREACH PROGRAMS BRING SCOUTING TO YOUTH THAT OTHERWISE MAY NOT HAVE THE OPTION TO PARTICIPATE. PROGRAM MANAGERS ARE SUBSIDIZED BY THE COUNCIL TO COORDINATE PROGRAMS FOR IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. THESE PROGRAMS FOCUS ON BASIC SCOUTING SKILLS AND RANK ADVANCEMENT AND ALSO INCLUDES A WEEK LONG DAY CAMP PROGRAM CALLED CHALLENGE CAMP. 4494969 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 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 1 1 1 0 0 1 24 0 1 142 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 62 62 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY OH X ANDREW V ZAHN 5135777700 10078 READING ROAD CINCINNATI OH 45241 ROBERT TAYLOR PRESIDENT 1.00 0.50 X X 0 0 0 DOUGLAS BOLTON MEMBER-AT-LARGE 3.00 0.50 X X 0 0 0 AMY GATH VP MARKETING 3.00 0.50 X X 0 0 0 ANDREW V ZAHN CEO/COUNCIL SECRETARY 55.00 1.00 X 229492 0 19415 SUZANNE CARR CHIEF FINANCIAL OFFICER 50.00 1.00 X 125153 0 11621 CHARLES HERTLEIN JR VP ADMINISTRATION 3.00 0.50 X X 0 0 0 IRV KIEBACK VP FIELD SERVICE 3.00 0.50 X X 0 0 0 MICHAEL KOSTIC DEPUTY SCOUT EXEC (EXP 10/31/22) 50.00 1.00 X 142315 0 12072 EDWARD RAUEN CHIEF DEVELOPMENT OFFICER 50.00 1.00 X 115210 0 12257 MIKE LAKIN VP DEVELOPMENT 3.00 0.50 X X 0 0 0 BRYCE LENOX VP PROGRAM 3.00 0.50 X X 0 0 0 ROBERT MCDONALD BOARD MEMBER 3.00 0.15 X 0 0 0 MIKE SCHNEIDER VP PROPERTIES 3.00 0.50 X X 0 0 0 MICHAEL SIMS VP FINANCE 3.00 0.50 X X 0 0 0 EDGAR SMITH JR PAST PRESIDENT & CHAIRMAN 3.00 0.50 X X 0 0 0 JOSEPH WALLER COUNCIL COMMISSIONER 3.00 0.50 X X 0 0 0 STEVE WEIGAND VP OPERATIONS 3.00 0.50 X X 0 0 0 JUDD WEIS VP AT LARGE 3.00 0.50 X X 0 0 0 DOUGLAS ADAMS BOARD MEMBER 1.00 0.15 X 0 0 0 JON BEESON BOARD MEMBER 1.00 0.15 X 0 0 0 PAM BEIGH BOARD MEMBER 1.00 0.15 X 0 0 0 CHARLES BROWN BOARD MEMBER 1.00 0.15 X 0 0 0 DAVID BRUNO BOARD MEMBER 1.00 0.15 X 0 0 0 ANDY BUTLER BOARD MEMBER 1.00 0.15 X 0 0 0 CHRIS ELMA BOARD MEMBER 1.00 0.15 X 0 0 0 DONALD FELDMANN BOARD MEMBER 1.00 0.15 X 0 0 0 STEPHANIE GAITHER BOARD MEMBER 1.00 0.15 X 0 0 0 JEFFREY GEEDING BOARD MEMBER 1.00 0.15 X 0 0 0 TIM GLOVER BOARD MEMBER 1.00 0.15 X 0 0 0 GEORGE GLOVER BOARD MEMBER 1.00 0.15 X 0 0 0 MARK GUILFOYLE BOARD MEMBER 1.00 0.15 X 0 0 0 DAVID HARMAN BOARD MEMBER 1.00 0.15 X 0 0 0 ARIC HASSEL BOARD MEMBER 3.00 0.15 X 0 0 0 MARION HAYNES III BOARD MEMBER 1.00 0.15 X 0 0 0 ALAN HENNING BOARD MEMBER 1.00 0.15 X 0 0 0 CHRISTOPHER HOUSER BOARD MEMBER 1.00 0.15 X 0 0 0 STEVE KORACH BOARD MEMBER 1.00 0.15 X 0 0 0 WILLIAM KRAUSEN BOARD MEMBER 1.00 0.15 X 0 0 0 GREGORY LIVINGSTON BOARD MEMBER 1.00 0.15 X 0 0 0 MOIRA LYON BOARD MEMBER 1.00 0.15 X 0 0 0 MARC MANLY BOARD MEMBER 1.00 0.15 X 0 0 0 MIKE MATTINGLY BOARD MEMBER 1.00 0.15 X 0 0 0 LAURA MITCHELL BOARD MEMBER 3.00 0.15 X 0 0 0 MEGAN OSSENBECK BOARD MEMBER 1.00 0.15 X 0 0 0 CHRIS PATTERSON BOARD MEMBER 1.00 0.15 X 0 0 0 MARK POMEROY BOARD MEMBER 1.00 0.15 X 0 0 0 ASHWIN RAMPRASAD BOARD MEMBER 1.00 0.15 X 0 0 0 ROBERT REIFSNYDER BOARD MEMBER 1.00 0.15 X 0 0 0 BRENT RIPPE BOARD MEMBER 1.00 0.15 X 0 0 0 HAROLD SHEVERS JR BOARD MEMBER 1.00 0.15 X 0 0 0 DOUG SIEBENBURGEN BOARD MEMBER 1.00 0.15 X 0 0 0 RICK STIENS BOARD MEMBER 1.00 0.15 X 0 0 0 JOHN STITH BOARD MEMBER 1.00 0.15 X 0 0 0 JOEL STONE BOARD MEMBER 1.00 0.15 X 0 0 0 SUSAN WHITMAN BOARD MEMBER 1.00 0.15 X 0 0 0 RICHARD WIGGERS BOARD MEMBER 1.00 0.15 X 0 0 0 H WILLIAMS BOARD MEMBER 1.00 0.15 X 0 0 0 BENJAMIN WILLINGHAM BOARD MEMBER 1.00 0.15 X 0 0 0 JASON WOLZ BOARD MEMBER 1.00 0.15 X 0 0 0 CRAIG YOUNG BOARD MEMBER 1.00 0.15 X 0 0 0 CHAD CLEMONS BOARD MEMBER 1.00 0.15 X 0 0 0 MARK HOLCOMB BOARD MEMBER 1.00 0.15 X 0 0 0 JOHN SCOTT BOARD MEMBER 1.00 0.15 X 0 0 0 GREG SOJKA BOARD MEMBER 1.00 0.15 X 0 0 0 JONATHAN TOWNER BOARD MEMBER 1.00 0.15 X 0 0 0 ANDRA WARD BOARD MEMBER 1.00 0.15 X 0 0 0 612170 0 55365 4 0 1 0 PRUS CONSTRUCTION 5325 WOOSTER PIKE CINCINNATI OH 45226 CONSTRUCTION 389538 IGNITE PHILANTHROPY 308 E 8TH ST 4TH FL CINCINNATI OH 45202 FUNDRAISING STUDY 150000 2 108407 949690 625660 104798 1683757 CAMPING 900001 1170879 1143280 27599 ACTIVITIES 900001 308613 308613 1479492 135319 135319 1048563 1128086 -79523 -79523 -79523 2371850 949690 1065520 1306330 1306330 71506 11210 60296 60296 PARTICIPANT INSURANCE FEES 524298 59970 59970 OTHER 561499 39606 10610 28996 LICENSE PLATE REVENUE 561499 5342 5342 104918 4690589 1451893 38209 1516730 43386 43386 407606 312756 48862 45988 1872799 1437367 224313 211119 474817 362691 57762 54364 185009 138500 23959 22550 38504 38504 287319 103742 14575 169002 52880 35752 50 17078 619365 580455 7598 31312 431609 398732 16885 15992 119032 94857 9456 14719 24166 22097 1066 1003 716470 662477 27815 26178 100982 77122 11800 12060 ROCOGNITION OF YOUTH, V 150051 137040 1407 11604 PAYMENTS TO AFFILIATED 99564 99564 RENTAL AND MAINTENANCE 88832 54612 7247 26973 EMPLOYEE RELATED EXPENS 853 628 116 109 42456 32755 4823 4878 5755700 4494969 595802 664929 1648612 1231159 329927 1042616 655845 485616 103612 44228 40618 47972 102567 96822 33672429 23539697 9978073 10132732 897743 346949 13756997 13428094 278474 395205 138882 329269 454001 663739 871357 1388213 X 11170375 10492357 1715265 1547524 12885640 12039881 13756997 13428094 -1065111 -77538 296889 X X 0 1 X 1 0 X 3726040 3023293 3598271 2885085 1683757 14916446 3726040 3023293 3598271 2885085 1683757 14916446 110173 14806273 387261 416997 419760 410562 135319 1769899 133475 128653 131384 1173436 1460934 3027882 19714227 2577612 0.75100 0.83290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 6062588 18780 -890917 408960 21485 4760006 9295378 46342 1228442 4462434 45170 6062558 8629997 13358 1084434 395554 36857 9295378 7317335 129671 1587259 369289 34979 8629997 8166087 30599 -520335 342923 16093 7317335 0.25720 0.68440 0.05840 0 1 1 378539 378539 15475038 12232094 3242944 6648187 2493296 4154891 2427376 2122520 304856 8743289 6691787 2051502 10132732 X PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURN, INCLUDING ISSUES RELATING TO CONSOLIDATED FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IN THE POSITION WERE TO BE CHALLENGED BY TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE CODE (THE CODE) SECTION 501(A) THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAINTY TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS IN ADDITION UNRELATED BUSINESS INCOME IS NOT MATERIAL. SCHEDULE D, PART IV, LINE 2B THE COUNCIL HOLDS FUNDS FOR TROOPS, PACKS, CREWS OR POSTS IN "UNIT ACCOUNTS" TO BE USED FOR REGISTRATION, PROGRAM FEES OR SCOUT SHOP PURHASES. THE ACCOUNTS ARE PROVIDED AS A SERVICE TO THE UNITS AND ARE NOT MANDATORY. USAGE OF THE FUNDS IS SET UP TO THE DISCRETION OF THE UNIT LEADERS. THE COUNCIL ALSO HOLDS FUNDS FOR VARIOUS SCOUTING ORGANIZATIONS LOCATED IN GREATER CINCINNATI AREA INCLUDING ORDER OF THE AROW, WOODBRIDGE AND THE NATIONAL EAGLE SCOUT ASSOCIATION. IN ADDITION, REGISTRATION FEES TURNED IN BY MEMBERS ARE HELD BY THE COUNCIL UNTIL TURNED INTO THE NATIONAL OFFICE. SCHEDULE D, PART V, LINE 4 TO PROVIDE FINANCIAL SUPPORT TO THE COUNCIL'S EXEMPT PURPOSE. X 1 IGNITE PHILANTHROPY 308 E 8TH STREET 4TH FLOOR CINCINNATI OH 45202 CAMPAIGN COUNSEL 0 137500 0 137500 BELL FUNDRAISING CONSULTANTS 2754 S HERITAGE AVE BOISE ID 83709 GRANT WRITING 0 12000 0 12000 149500 149500 1356026 1356026 48932 830334 GOOD SCOUT AWARD EVENT 555099 528986 26113 4526 23441 15000 10 1410415 420704 989711 5674 75740 50745 6803 4325 3321540 949690 2371850 54606 80266 74186 21803 834659 1065520 1306330 1 INDIVIDUAL ASSISTANCE 1711 43386 MISCELLANEOUS GRANTS AND SCHOLARSHIPS GIVEN TO FURTHER MISSION PART I, LINE 2, GRANT MONITORING EXPLANATION: THE COUNCIL PROVIDES FINANCIAL ASSISTANCE TO ITS MEMBERS IN THE FORM OF REGISTRATION FEES, UNIFORMS, HANDBOOKS, CAMP SCHOLARSHIPS (CAMPERSHIPS) AND ACTIVITY FEES. ELIGIBLE MEMBERS ARE PROVIDED THIS ASSISTANCE BY TRANSFERRING AN AMOUNT REQUESTED FROM A DESIGNATED "ASSISTANCE TO INDIVIDUALS" FUND TO THE FUND OF THE EVENT, REGISTRATION FEES ACCOUNT OR SUPPLY ACCOUNT. IN THIS WAY, NO FUNDS ARE DISTRIBUTED DIRECTLY TO A MEMBER AND RESULTS IN THE MEMBER'S COSTS EITHER BEING REDUCED OR WAIVED. X X X X 0 0 0 0 0 0 0 0 0 ANDREW V ZAHN CEO/COUNCIL SECRETARY 214492 0 15000 0 0 0 5783 0 13632 0 248907 0 0 0 MICHAEL KOSTIC DEPUTY SCOUT EXEC (EXP 10/31/22) 137315 0 5000 0 0 0 3991 0 8081 0 154387 0 0 0 SCHEDULE J, PART I, LINE 3 THE COUNCIL USES AN INDEPENDENT COMMITTEE CONSISTING OF TWO VOLUNTEER BOARD MEMBERS. COMPARABLE DATA WAS USED BY THE COMMITTEE UTILIZING INFORMATION PROVIDED BY THE NATIONAL BSA HUMAN RESOURCES DEPARTMENT. DOCUMENTATION OF THE MEETINGS AND DECISIONS REGARDING COMPENSATION WAS COMPLETED AND SIGNED BY THE MEMBERS OF THE COMMITTEE. X 7 62592 FMV X 11 26337 FMV X SUPPLIES 6 5429 FMV X CAPITAL IMPROVEMENT 1 4821 FMV X FACILITY RENTAL 1 4000 FMV X PRINTING 1 1063 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 SEVERAL BOARD MEMBERS WORK IN THE SAME COMPANY OR AFFILIATED COMPANIES. EXAMPLE, PROCTER & GAMBLE. ALSO, SEVERAL BANKERS, LAWYERS, CPA'S AND OTHER WORK FOR COMPANIES/ORGANIZATIONS THAT CONDUCT BUSINESS WITH THE COMPANIES/ORGANIZATION THAT EMPLOY OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATIOIN OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE THE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, WHO VOTES FOR ITS ACCEPTANCE, AND SUBMITS IT FOR APPROVAL TO THE EXECUTIVE COMMITTEE. IN ADDITION, AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO ALL BOARD MEMBERS. THEY ARE ASKED TO REVIEW THE RETURN AND CONTACT MANAGEMENT WITH ANY QUESTIONS OR CONCERNS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CEO MONITORS AND REPORTS TO THE BOARD CHAIR ANY POSSIBLE AREAS OF CONFLICT. THE COUNCIL HAD NO REPORTED CONFLICTS IN 2020. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL UTILIZED AN INDEPENDENT COMMITTEE CONSITING OF TWO VOLUNTEER MEMBERS OF THE BOARD AND THE SCOUT EXECUTIVE. NONE OF THE VOLUNTEERS ON THE COMPENSATION COMMITTEE HAD A CONFLICT OF INTEREST WITH THE KEY MANAGEMENT OF THE COUNCIL OR WITH ANY OF ITS EMPLOYEES. COMPARABLE DATA WAS USED BY THE COMMITTEE, INCLUDING UTILIZING INFORMATION PROVIDED BY THE NATIONAL BSA HUMAN RESOURCES DEPARTMENT. CONTEMPORANEOUS DOCUMENTATIOIN AND RECORD KEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRAGEMENTS WAS COMPLETED THROUGH THE DOCUMENTATION IN THE MEETING PACKET AND SIGNED BY THE TWO COMMITTEE MEMBERS AND SCOUT EXECUTIVE/CEP FOLLOWING THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 WHEN REQUESTED, GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS ARE SHARED EITHER IN PAPER FORM OR ELECTRONICALLY. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECIEVE AND APPROVE THE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 12C THE CEO MONITORS AND REPORTS TO THE BOARD CHAIR ANY POSSIBLE AREAS OF CONFLICT. THE COUNCIL HAD NO REPORTED CONFLICTS IN 2022. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL UTILIZED AN INDEPENDENT COMMITTEE CONSISTING OF TWO VOLUNTEER MEMBERS OF THE BOARD AND THE SCOUTH EXECUTIVE. NONE OF THE VOLUNTEERS ON THE COMPENSATION COMMITTEE HAD A CONFLICT OF INTEREST WITH THE KEY MANAGEMENT OF THE COUNCIL OR WITH ANY OF ITS EMPLOYEES. COMPARABLE DATA WAS USED BY THE COMMITTEE, INCLUDING UTILIZING INFORMATION PROVIDED BY THE NATIONAL BSA HUMAN RESOURCE DEPARTMENT. CONTEMPORANEOUS DOCUMENTATION IN THE MEETING PACKET AND SIGNED BY THE TWO COMMITTEE MEMBERS AND SCOUT EXECUTIVE/CEP FOLLOWING THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 WHEN REQUESTED, GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS ARE SHARED EITHER IN PAPER FORM OR ELECTRONICALLY. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED. TRUST FUND - 438 DAN BEARD 10078 READING ROAD CINCINATTI OH 45241 316016682 SUPPORT OH 501(C)(3) LINE 11 BOY SCOUTS - DAN BEARD COUNCIL 1 0 0 1 0 0 0 0 1 0 0 0 0 0 1 1 0 1 1 0 TRUST FUND - 438 DAN BEARD C 408960 FMV