2023-09-21T12:45:21-05:00 2022-12-31 050255779 SANSIVERI KIMBALL & CO LLP 50 HOLDEN STREET PROVIDENCE RI 02908 990 2022-01-01 050308384 NARRAGANSETT COUNCIL BOY SCOUTS OF AMERICA NARR 4013518700 223 SCITUATE AVENUE CRANSTON RI 02921 TIMOTHY C MCCANDLESS SCOUT EXECUTIVE/CEO 4013518700 2023-09-21 1 TIMOTHY MCCANDLESS 999009999 0 LINDA M PEARSON CPA P02361807 4013310500 2023-09-20 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TIMOTHY C MCCANDLESS 223 SCITUATE AVENUE CRANSTON RI 02921 17642372 0 1761 X WWW.NARRAGANSETTBSA.ORG X 1917 RI IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA (BSA) TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES BSA STRIVES TO INSTILL ARE BASED ON THOSE FOUND IN THE BOY SCOUT OATH AND LAW. 72 72 276 2282 0 3280 2213008 1915583 2647646 3448104 2153892 3342183 969861 1229853 7984407 9935723 260332 376402 0 0 3281486 3193893 15631 0 242515 3199287 3670477 6756736 7240772 1227671 2694951 36524168 31381373 752778 2452424 35771390 28928949 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA (BSA) TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES BSA STRIVES TO INSTILL ARE BASED ON THOSE FOUND IN THE BOY SCOUT OATH AND LAW. 0 0 6484075 376402 7572481 THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK. TIGER SCOUTS - ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR-OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SCOUTS BSA - SCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES.VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 (OR 13 WITH COMPLETION OF THE EIGHTH GRADE) THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.EXPLORING - A PROGRAM FOR YOUNG MEN AND WOMEN AGES 14 TO 20. EXPLORING PARTNERS WITH LOCAL BUSINESSES AND ORGANIZATIONS TO MENTOR STUDENTS IN THEIR CHOSEN CAREER FIELDS; GIVING THEM UNIQUE, HANDS-ON OPPORTUNITIES THAT THEY MIGHT OTHERWISE NEVER EXPERIENCE. 6484075 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 276 1 1 1 0 0 0 0 1 1 0 0 0 0 X 72 72 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 RI MA X MARC CARDIN DIRECTOR OF SUPPORT SERVICECFO 4013518700 223 SCITUATE AVENUE CRANSTON RI 02921 DENNIS F LEAHY COUNCIL PRESIDENT 1.50 X X 0 0 0 LLOYD P ALBERT IMMEDIATE PAST PRESIDENT 1.50 X X 0 0 0 PAUL SCHOFIELD COUNCIL COMMISSIONER 1.50 X X 0 0 0 TIMOTHY MCCANDLESS SCOUT EXECUTIVE/CEO 55.00 X X 246024 0 39064 RICHARD PARTRIDGE TREASURER 1.50 X X 0 0 0 ANDREW HEWITT ASSISTANT TREASURER 1.50 X X 0 0 0 CHARLES S MELLEN VP - ASSET MANAGEMENT 1.50 X X 0 0 0 GARY FURTADO VP - DEVELOPMENT 1.50 X X 0 0 0 DR CHRISTOPHER S BLACK VP - MEMBERSHIP 1.50 X X 0 0 0 JOSEPH F MATTHEWS VP - OPERATIONS 1.50 X X 0 0 0 GEORGE SHUSTER VP - PROGRAM 1.50 X X 0 0 0 PETER W HAM VP - SAFE SCOUTING 1.50 X X 0 0 0 WILLIAM TREZVANTESQ VP - SCOUTREACH 1.50 X X 0 0 0 ROBERT A DEFELICE VP - TRAINING 1.50 X X 0 0 0 EDWARD T BRODERICK MEMBER AT LARGE/COMMUNITY 1.50 X X 0 0 0 J MICHAEL FALVEY MEMBER AT LARGE/COMMUNITY 1.50 X X 0 0 0 ERIC JAIKES ESQ LEGAL COUNSEL MA 1.50 X X 0 0 0 GERARD GOULET ESQ LEGAL COUNSEL RI 1.50 X X 0 0 0 DANIEL E BURGOYNE ESQ LEGAL COUNSEL RI 1.50 X X 0 0 0 LEE ALAN DUCKWORTH NOMINATING COMMITTEE CHAIR 1.50 X 0 0 0 LOUIS A ABBENANTE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JASON ALBUQUERQUE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 P RYAN ANTROP EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MANUEL I BAGACO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 LARRY BARTLEY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GARY BOURNE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 LEONARD BRADLEY JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDREW A BROWN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 VICTOR CAPELLAN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 PAUL H CAPUANO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 REV ANGELO N CARUSI EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 PAUL CHOQUETTE JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JOSEPH M CONFESSORE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CAPT JAMES CUNHA USN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT A DIMUCCIO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DENNIS DION EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDREW ERICKSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DANA GAEBE ESQ EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 EDWARD GARCIA JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 FREDERICK P GARIEPY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GIL GARNETT EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JOSEPH GENCARELLA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JOHN A GILMORE JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MICHAEL HEBNER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEPHEN HINGER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT HOWARD EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID HUMPHREY CPA CVA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CHRISTIAN JENNER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ALBERT KANDARIAN JRCLUCHFC EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JESSIE KANTER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 KEVIN J KENNEDY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDERS MARTENSON III MD EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RAYMOND MURRAY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RICHARD NORBERG EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CHARLES NORMAND EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GEORGE PALMISCIANO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID PAULSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RICHARD PAULSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT H PEASE JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID PICKERING EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 BENJAMIN POPE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ALAN RESNICK EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RANDALL SACILOTTO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID SANTOROCFPMBA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT J SIRHAL EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT K TAYLOR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 TRENT THEROUX EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEPHEN TORTOLANI EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CHONTELL WASHINGTON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CLIFFORD WHITE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEVEN ZENOFSKY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MARC CARDIN DIRECTOR OF SUPPORT SERVIC 55.00 X 113794 0 21087 359818 0 60151 2 0 1 0 0 69103 390744 16160 1439576 27208 1915583 SCOUT CAMPING 900099 3027989 3027989 ADVENTURE CARD MEMBERSHIP - OTHER 900099 241041 241041 SCOUT ACTIVITIES 900099 179074 179074 3448104 446999 446999 208352 0 208352 208352 208352 4567035 5208778 4755226 2125403 -188191 3083375 2895184 2895184 47441 390744 47441 0 1156606 778579 378027 378027 OTHER INCOME 900099 642814 642814 SALE OF GRAVEL 900099 660 660 643474 9935723 7572481 0 447659 376402 376402 359818 319015 30268 10535 2231801 1978721 187738 65342 51000 44551 4784 1665 326828 285498 30659 10671 224446 203871 15263 5312 44300 33082 8384 2834 117703 117703 44000 44000 32218 24060 6097 2061 732272 689511 29273 13488 246878 226214 15329 5335 37258 33363 2889 1006 8890 6801 1551 538 601804 597388 3276 1140 215509 208212 5413 1884 SUPPLIES 806715 756606 2101 48008 OTHER 206468 194235 3113 9120 RECOGNITION AWARDS 112354 88668 2004 21682 PRINTING AND PUBLICATIO 88308 61503 3007 23798 375800 312374 45330 18096 7240772 6484075 514182 242515 3317 2317 2652732 3055300 109973 166822 234056 430321 308830 236240 62786 49732 20962681 9956626 13231329 11006055 17845560 14146842 1973144 1857086 102441 430658 36524168 31381373 214321 299273 257865 388541 280592 178609 1251643 0 334358 752778 2452424 X 19965392 15086698 15805998 13842251 35771390 28928949 36524168 31381373 X 2694951 -3077359 -6460033 X X 0 1 X 1 0 X 2058551 2004247 2777256 2213008 1915583 10968645 2058551 2004247 2777256 2213008 1915583 10968645 2183420 8785225 835226 559090 586848 1360919 446999 3789082 826434 589685 794037 561580 851826 3623562 18381289 14610095 0.47790 0.37630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 20622339 31769 -3615372 930195 8890 16099651 18495507 59327 2067505 20622339 17524417 70528 900562 18495507 14742272 382418 2399727 17524417 16657207 40368 -1955303 14742272 0.15000 0.83000 0.02000 0 0 13183169 4807458 8375711 5262687 3215287 2047400 1650162 1266701 383461 866663 667180 199483 11006055 CORPORATE BONDS 179389 F GOVERNMENT SECURITIES 612008 F PRIVATE EQUITY FUND 1065689 F 1857086 OPERATING LEASE LIABILITY - CURRENT 30534 OPERATING LEASE LIABILITY - LONG TERM 303824 334358 X 6721158 -3077359 -3077359 9798517 117703 19503 137206 9935723 13563599 6440530 6440530 7123069 117703 117703 7240772 PART IV, LINE 2B: THE CUSTODIAL ACCOUNTS ARE HOLDING ACCOUNTS FOR FEES PAID BY INDIVIDUALS OR TROOPS FOR APPLICATIONS AND RENEWALS. INSTEAD OF PAYING THE NATIONAL ORGANIZATION DIRECTLY, THE TROOPS PAY THE COUNCIL AND THE COUNCIL PAYS THE NATIONAL ORGANIZATION WHEN THE RENEWAL IS DUE. THE MONIES COLLECTED BUT NOT YET REMITTED TO NATIONAL ARE RETAINED IN THE OPERATING CHECKING ACCOUNT UNTIL CHECKS ARE DRAWN ON WHEN THE FUNDS ARE PAID TO THE NATIONAL ORGANIZATION. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512 OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL EVALUATES TAX POSITIONS IT HAS TAKEN IN ORDER TO DETERMINE WHETHER OR NOT IT HAS TAKEN AN UNCERTAIN TAX POSITION WHICH WOULD REQUIRE EITHER DISCLOSURE OR RECOGNITION WITHIN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL DOES NOT BELIEVE THAT IT HAS TAKEN ANY UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE OR RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI LINE 4B OTHER ADJUSTMENTS LOSSES FROM UNCOLLECTIBLE PLEDGES, REFUNDS OR CONTRIBUTIONS AND SERVICE REVENUE PART XII LINE 2D OTHER CONTRIBUTION TO SETTLEMENT TRUST - AMOUNT PAID IN CONNECTION WITH THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA FILING FOR PROTECTION UNDER CHAPTER 11 OF THE UNITED STATES BANKRUPTCY CODE. SUCH PAYMENT WAS MADE PER THE PLAN OF REORGANIZATION APPROVED BY THE DELAWARE BANKRUPTCY COURT, AND FUNDED THROUGH THE SALE OF CERTAIN PROPERTY AS WELL AS BORROWINGS ON A MARGIN LOAN. DISTINGUISHED CITIZEN LUNCH 326766 297488 29278 29278 GOLF TOURNAMENT 50522 38527 11995 11995 3 60897 54729 6168 6168 438185 390744 47441 47441 47441 0 1 SCHOLARSHIPS FOR STUDENTS ATTENDING U.S. COLLEGES 28 42260 SCHOLARSHIPS FOR STUDENTS ATTENDING U.S. COLLEGES SPECIFIC ASSISTANCE 723 334142 SUPPORT TO COVER COSTS ASSOCIATED WITH UNIFORMS, CAMPER MEMBERSHIPS, AND SCOUT REGISTRATION FOR 533 SCOUTS. PART I, LINE 2: CASH AWARDS ARE MADE TO EDUCATIONAL SCHOLARSHIP RECIPIENTS. ANY CHECKS IN EXCESS OF $500 ARE MADE PAYABLE TO THE COLLEGE WITH A SPECIFIC REFERENCE TO THE INDIVIDUAL RECIPIENT. THIS PROVIDES THE COUNCIL WITH SUFFICIENT CONFIDENCE THAT THE GRANTS AWARDED HAVE BEEN USED IN THE MANNER PROVIDED FOR IN THE GRANT APPLICATIONS. 1 X X X X 0 0 0 0 0 0 0 0 0 TIMOTHY MCCANDLESS SCOUT EXECUTIVE/CEO 246024 0 0 0 0 0 18208 0 20856 0 285088 0 0 0 MARC CARDIN DIRECTOR OF SUPPORT SERVIC 113794 0 0 0 0 0 8271 0 12816 0 134881 0 0 0 X 1 27028 MARKET QUOTE 0 1 0 SCHEDULE M, PART I, COLUMN (B): THE ORGANIZATION HAS REPORTED THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 ADVISORY BOARD MEMBER PATRICK J. MURRAY, JR. IS PRESIDENT/ CEO AND MEMBER OF THE BOARD OF DIRECTORS OF BRISTOL COUNTY SAVINGS BANK. BOARD MEMBER DENNIS F. LEAHY IS EMPLOYED BY BRISTOL COUNTY SAVINGS BANK AND IS A BENEFACTOR OF THE BCSB CHARITABLE FOUNDATION. BOARD MEMBER RICHARD PAULSON, JR. IS THE FATHER OF BOARD MEMBER DAVID PAULSON. FORM 990, PART VI, SECTION A, LINE 6 EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7A EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS MADE BY THE EXECUTIVE BOARD RELATED TO MERGERS OR CONSOLIDATIONS WITH ANOTHER BOY SCOUT COUNCIL ARE SUBJECT TO APPROVAL BY MEMBERS OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS FORM 990 ON BEHALF OF THE BOARD AND RECOMMENDS TO APPROVE OR REJECT THE FORM 990. THE BOARD VOTES TO ACCEPT THE RECOMMENDATION OF THE AUDIT COMMITTEE TO APPROVE OR REJECT THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPLIES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION & BENEFIT PROCEDURES: THE HUMAN RESOURCES DIVISION OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA ESTABLISHES STANDARD POSITION CLASSIFICATION CRITERIA, EMPLOYEE EVALUATION METHODS, AND RECOMMENDED SALARY CHARTS FOR COMMISSIONED PROFESSIONALS (CAREER SCOUTERS). SALARY RANGES & BENEFITS ARE REVIEWED BY INDEPENDENT CONSULTANTS WHO ISSUE AN OPINION ON THE FAIRNESS OF THE COMPENSATION PROGRAM. AT THE BEGINNING OF THE YEAR, IN CONSULTATION WITH THEIR STAFF LEADER, EACH EMPLOYEE ESTABLISHES SPECIFIC CRITERIA AND MEASUREMENTS UPON WHICH THEIR PERFORMANCE WILL BE EVALUATED THROUGHOUT THE YEAR. EMPLOYEES ARE REVIEWED PERIODICALLY THROUGHOUT THE YEAR TO ASSESS THEIR PERFORMANCE. AT YEAR END A FINAL EVALUATION IS CONDUCTED. IN ADDITION TO THE MEASURABLE CRITERIA, EMPLOYEE MODE (HOW THEY DO THEIR JOB) MAY AFFECT THE FINAL REVIEW. SALARY INCREASES ARE BASED ON EMPLOYEE PERFORMANCE RATING. THERE ARE NO ANNUAL COST OF LIVING SALARY ADJUSTMENTS. SALARY INCREASES FOR COUNCIL STAFF ARE DETERMINED BY THE SCOUT EXECUTIVE USING THE ABOVE METHOD AND ARE SUBJECT TO BUDGET CONSTRAINTS. THERE IS A VOLUNTEER COMPENSATION & BENEFITS COMMITTEE APPOINTED BY THE COUNCIL PRESIDENT THAT INCLUDES THE PRESIDENT AND OTHER MEMBERS OF THE BOARD. THE COMPENSATION & BENEFITS COMMITTEE REVIEWS THE RECOMMENDED STAFF SALARY INCREASES AS PRESENTED BY THE SCOUT EXECUTIVE. THIS COMMITTEE, IN CONSULTATION WITH THE NORTHEAST REGION, BOY SCOUTS OF AMERICA, DETERMINES THE SCOUT EXECUTIVE'S SALARY INCREASE, IF ANY, IN THE MANNER DESCRIBED ABOVE. THE NARRAGANSETT COUNCIL HAS ESTABLISHED A SIMILAR SYSTEM FOR ADMINISTRATIVE EMPLOYEES OF THE COUNCIL. ALL SALARIES FALL WITHIN THE RECOMMENDED GUIDELINES. BENEFIT PROGRAMS ARE ADMINISTERED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THE NARRAGANSETT COUNCIL HAS ADOPTED THE STANDARD BSA BENEFIT PROGRAMS WHICH ALL LOCAL COUNCILS ARE REQUIRED TO PARTICIPATE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: LOSSES FROM UNCOLLECTIBLE PLEDGES, REFUNDS OF CONTRIBUTIONS & SERVICE REV -19,503. CONTRIBUTION TO SETTLEMENT TRUST -6,440,530. FORM 990 PART VI, SECTION A QUESTION 4 THE AUDIT COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 ON BEHALF OF THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE PERFORMS SUCH REVIEW USING AN EMAILED DRAFT VERSION OF THE FORM 990 PRIOR TO FILING THE RETURN.