2023-09-21T11:58:21-04:00 2022-12-31 541451026 HARRIS HARDY & JOHNSTONE PC 300 ARBORETUM PL STE 660 RICHMOND VA 23236 990 2022-01-01 540505872 HEART OF VIRGINIA COUNCIL INC BOY SCOUTS OF AMERICA HEAR 8043554306 8090 VILLA PARK DRIVE HENRICO VA 23228 CHARLES F PHILLIPS III PRESIDENT 8043554306 2023-09-07 true CHARLES F PHILIPS III 999009999 false GEORGE G CROWELL CPA P00585821 8045600560 2023-09-07 2022 2023-04-26 12:10:37Z CHARLES F PHILLIPS III 6910031 false X WWW.SCOUTINGVIRGINIA.ORG X 1965 VA OUR MISSION IS TO PROMOTE 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. 69 69 100 3281 940 2919163 1503903 534255 783188 588760 3125244 588682 597683 4630860 6010018 12845 18453 0 1928129 1901100 0 443659 1727518 1893677 3668492 3813230 962368 2196788 15820745 15150415 3716925 1470061 12103820 13680354 X OUR MISSION IS TO PROMOTE 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. false false 890602 536956 CAMPING PROGRAM - RESIDENT AND DAY CAMPS DESIGNED TO MEET NEEDS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS. APPROXIMATELY 4,350 YOUTH ATTENDED IN 2022. 25410 PROVIDED TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO APPROXIMATELY 3,281 ADULT VOLUNTEERS WHO DELIVERED SCOUTING PROGRAMS TO YOUTH. 1954502 212083 OVER 6,750 SERVED WITH A VALUE-BASED YOUTH DEVELOPMENT PROGRAM THROUGH 98 CUB SCOUT PACKS, 115 BOY SCOUT TROOPS, 8 VENTURING CREWS, AND 3 EXPLORING POSTS. 333161 18453 34149 SCOUTING PROGRAMS - EXPANDED THE SCOUTING PROGRAM AND REGISTERED OVER 2,268 FIRST-TIME SCOUTERS. 333161 18453 34149 3203675 true true false false false false false false false true true false false false true true true false false false false false false false true false false true false true false false false false false false false false true false false false false true true true false false true 4 0 100 true false false false false false false false false false false false false X 69 69 false false false false true true true true true false true true true true true true true true true true false VA X X THE ORGANIZATION 8043554306 8090 VILLA PARK DR HENRICO VA 23228 H SPENCER ADAMS BOARD MEMBER 1.00 X 0 0 0 JEAN M ANDERSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL I ANDREWS JR BOARD MEMBER 1.00 X 0 0 0 BLAKE AUCHMOODY JR BOARD MEMBER 1.00 X 0 0 0 MICHAEL B BALLATO BOARD MEMBER 1.00 X 0 0 0 JAMES K BEAZLEY III BOARD MEMBER 1.00 X 0 0 0 GERALD J BERRY BOARD MEMBER 1.00 X 0 0 0 JOHN C BLACKMORE BOARD MEMBER 1.00 X 0 0 0 RICHARD P BRAGGA BOARD MEMBER 1.00 X 0 0 0 HUMBERTO I CARDOUNEL JR VP COMMUNITY 1.00 X X 0 0 0 BETSY B CARR BOARD MEMBER 1.00 X 0 0 0 GERALD WS CARTER BOARD MEMBER 1.00 X 0 0 0 KENNETH E CARTER BOARD MEMBER 1.00 X 0 0 0 MARK S CROSS PAST PRESIDE 1.00 X X 0 0 0 BENJAMIN S DESSART VP MEMBERSHI 1.00 X X 0 0 0 LLOYD C DUNNAVANT VP PROGRAM O 1.00 X X 0 0 0 SIOBHAN S DUNNAVANT BOARD MEMBER 1.00 X 0 0 0 WILLIAM BOLAND EGGLESTON JR PHD BOARD MEMBER 1.00 X 0 0 0 GORDON W FRUETEL EXEC COMMITT 1.00 X X 0 0 0 APRIL S GARNETT BOARD MEMBER 1.00 X 0 0 0 ZANE P GIBBS PHD BOARD MEMBER 1.00 X 0 0 0 GEORGE G GRATTAN III BOARD MEMBER 1.00 X 0 0 0 RANDAL R GREENE JR ASSISTANT TR 1.00 X X 0 0 0 RANDAL R GREENE SR VP DEVELOPME 1.00 X X 0 0 0 CHRISTOPHER J HABENICHT EXEC COMMITT 1.00 X X 0 0 0 MATTHEW P HADLEY BOARD MEMBER 1.00 X 0 0 0 WILLIAM J HEFELE BOARD MEMBER 1.00 X 0 0 0 JOHN O HUNNICUTT EXEC COMMITT 1.00 X X 0 0 0 DAMIAN KLUTE TREASURER 1.00 X X 0 0 0 PAUL W KRECKMAN BOARD MEMBER 1.00 X 0 0 0 SHARLEE S LABRECQUE BOARD MEMBER 1.00 X 0 0 0 JAMES HUNTER LANSING BOARD MEMBER 1.00 X 0 0 0 MARK A LARSON EXEC COMMITT 1.00 X X 0 0 0 MARK D LEARN BOARD MEMBER 1.00 X 0 0 0 MARK A LLOYD BOARD MEMBER 1.00 X 0 0 0 SUSAN P LODEN BOARD MEMBER 1.00 X 0 0 0 HENRY P LONG JR VP GOVERNANC 1.00 X X 0 0 0 PAUL V LOUIE BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER M MALONE BOARD MEMBER 1.00 X 0 0 0 JOHN K MCCULLA EXEC COMMITT 1.00 X X 0 0 0 KEITH T MILLER VP DIVERS & 1.00 X X 0 0 0 WILLIAM M MULVIHLL II BOARD MEMBER 1.00 X 0 0 0 G ANDREW NEA JR COUNCIL COUN 1.00 X X 0 0 0 WILLIAM J NORMAN BOARD MEMBER 1.00 X 0 0 0 DUNCAN S OWEN III BOARD MEMBER 1.00 X 0 0 0 CHARLOTTE PEMBERTON COMMISSIONER 1.00 X X 0 0 0 CHARLES F PHILLIPS III PRESIDENT 1.00 X X 0 0 0 DONALD A PIACENTINI BOARD MEMBER 1.00 X 0 0 0 CRAIG L RASCOE BOARD MEMBER 1.00 X 0 0 0 JOHN J REID II BOARD MEMBER 1.00 X 0 0 0 IRENE C ROBERTS BOARD MEMBER 1.00 X 0 0 0 MACK T RUFFIN III BOARD MEMBER 1.00 X 0 0 0 JOSEPH S SEILER BOARD MEMBER 1.00 X 0 0 0 JONATHAN S SHOUSE BOARD MEMBER 1.00 X 0 0 0 WILLIAM SCOTT SIMS BOARD MEMBER 1.00 X 0 0 0 DUDLEY HUNTER STEPHENS BOARD MEMBER 1.00 X 0 0 0 CHARLES W SULLIVAN III VP PROGRAM S 1.00 X X 0 0 0 WILLIAM H TALLEY IV EXEC COMMITT 1.00 X X 0 0 0 WILLIAM H TALLEY V BOARD MEMBER 1.00 X 0 0 0 NATHAN TATUM BOARD MEMBER 1.00 X 0 0 0 DAN L TAYLOR VP PROPERTIE 1.00 X X 0 0 0 GARY E THOMPSON EXEC COMMITT 1.00 X X 0 0 0 BRUCE W TIBBETTS BOARD MEMBER 1.00 X 0 0 0 J PHILIP R VICTOR BOARD MEMBER 1.00 X 0 0 0 BILLY F WARF BOARD MEMBER 1.00 X 0 0 0 JEREMY S WEINER BOARD MEMBER 1.00 X 0 0 0 GEORGE L WELCH BOARD MEMBER 1.00 X 0 0 0 HORACE P WHITWORTH EXEC COMMITT 1.00 X X 0 0 0 THOMAS C WOOD VP DISTRICT 1.00 X X 0 0 0 GEORGE MCGOVERN SECRETARY 40.00 X X 247465 0 0 247465 1 false true false 123025 1380878 44090 1503903 CAMP FEES 536956 536956 ACTIVITY FEES 212083 212083 REAL PROPERTY RENTAL INCOME 34149 34149 783188 55315 55315 3069929 3069929 3069929 3069929 998932 586629 412303 222217 497824 313384 184440 184440 BSA COMMINGELD END FND UBTI 900099 940 940 940 6010018 749039 940 3566050 18453 18453 247465 208673 10776 28016 1203941 1015214 52424 136303 134718 112798 6089 15831 204687 171340 9263 24084 110289 93776 4587 11926 163812 110031 31903 21878 34200 22972 6661 4567 14194 14194 353895 340088 2203 11604 326082 304663 5950 15469 132668 117920 4046 10702 105015 12423 432 92160 55808 45763 2790 7255 67917 67917 417724 388741 8051 20932 72473 68252 1172 3049 OTHER 53074 26948 1597 24529 RENT AND EQUIPMENT 45253 38207 1957 5089 TELEPHONE 28345 24575 1047 2723 RECOGNITION AND AWARDS 23217 14921 754 7542 3813230 3203675 165896 443659 1995 6216 1514284 2491389 855447 739008 353738 37631 140924 153990 55964 44467 14738551 6676047 8723406 8062504 3454081 2873136 720906 742074 15820745 15150415 119092 747230 117532 181780 3480301 541051 3716925 1470061 X 8099816 10196900 4004004 3483454 12103820 13680354 15820745 15150415 X 2196788 -541820 -78434 X false true X true false X 3132984 1586738 2665775 2919163 1503903 11808563 3132984 1586738 2665775 2919163 1503903 11808563 581889 11226674 133386 25946 29857 46747 55315 291251 1976178 2012140 597245 1153456 1259651 6998670 19098484 4671407 0.58780 0.58160 X PART II, LINE 10 CONTRIBUTIONS AND GRANTS 5,739,019 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4302555 45008 -798636 239957 3670754 3872171 205450 370247 145313 4302555 3331215 591125 280834 331003 3872171 2770954 54373 505888 3331215 2987733 12676 -315120 -85665 2770954 0.28880 0.47890 0.23230 false true true 1867474 1867474 11620979 11620979 1250098 1250098 6676047 -6676047 8062504 CUSTODIAN ACCOUNTS - LOCAL UNITS 510072 LEASE LIABILITY 23695 NOTES PAYABLE 7071 LINE OF CREDIT/NP VILLA PARK 213 541051 X 5454004 -541820 -541820 5995824 14194 14194 6010018 3799036 3799036 14194 14194 3813230 SCHEDULE D, PAGE 2, PART V, LINE 4 THE PURPOSE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE OPERATIONS AND PROGRAMS OF THE HEART OF VIRGINIA COUNCIL, INC., BOY SCOUTS OF AMERICA. SCHEDULE D, PAGE 3, PART X UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE COUNCIL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE COUNCIL HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. POPCORN & PEANU 727678 727678 505461 RICHMOND AREA S 182304 182304 39132 1 88950 88950 42036 998932 998932 586629 586629 412303 false LOCAL BOY SCOUTS OF AMERICA CHAPTER 8090 VILLA PARK DRIVE HENRICO VA 23228 540505872 3 18453 REG FEES-INNER CITY X X false false false false false false false false false GEORGE MCGOVERN SECRETARY 247465 247465 X 1 26040 FMV X SUPPLIES 1 18050 FMV false false false FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO PROMOTE 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 4D SCOUTING PROGRAMS - EXPANDED THE SCOUTING PROGRAM AND REGISTERED OVER 2,268 FIRST-TIME SCOUTERS. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 AND ALL ATTACHMENTS ARE PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENT STATING THEY HAVE NO CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE COUNCIL'S COMPENSATION & BENEFITS COMMITTEE DETERMINES THE SCOUT EXECUTIVE'S COMPENSATION BASED ON THE FOLLOWING MEASUREMENTS: 1. COUNCIL CRITICAL OBJECTIVES FOR THE JOURNEY TO EXCELLENCE AWARD THAT WERE MET FOR THE ENDING YEAR AND SET BY THE COUNCIL KEY 3, APPROVED BY THE COUNCIL EXECUTIVE BOARD AND THE AREA KEY 3. 2. SCOUT EXECUTIVE'S CRITICAL ACHIEVEMENTS THAT WERE MET FOR THE ENDING YEAR SET BY THE SCOUT EXECUTIVE AND APPROVED BY THE COUNCIL PRESIDENT AND AREA DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B OR KEY EMPLOYEES. THE COUNCIL'S COMPENSATION & BENEFITS COMMITTEE REVIEWS STAFF COMPENSATION INITIALLY SET BY THE SCOUT EXECUTIVE AFTER A PERFORMANCE AND EVALUATION REVIEW OF EACH EMPLOYEE. EACH EMPLOYEE'S OVERALL PERFORMANCE EVALUATION FALLS IN ONE OF THE FOLLOWING RANKINGS: FAR EXCEEDS, SIGNIFICANTLY EXCEEDS, EXPECTED OR MARGINAL. THE SCOUT EXECUTIVE SUBMITS THE STAFF COMPENSATION RECOMMNEDATIONS TO THE COMMITTEE WHICH REVIEWS AND ADJUSTS, IF NECESSARY, PROVIDING FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON VERBAL OR WRITTEN REQUEST TO THE HEART OF VIRGINIA COUNCIL, INC. AT THEIR OFFICES DURING NORMAL BUSINESS HOURS. FOR A NOMINAL FEE TO COVER THE COST OF COPYING AND MAILING, A HARD COPY OF THE DOCUMENTS WILL BE MAILED TO THE REQUESTER. CERTAIN DOCUMENTS ARE AVAILABLE VIA THE INTERNET AT ORGANIZATIONS SUCH AS GUIDESTAR.ORG AT NO COST, ADDITIONAL DOCUMENTS ARE AVAILABLE TO THOSE WHO HAVE A PAID MEMBERSHIP. FORM 990, PART XI, LINE 9 NET TRANSFERS TO TRUST -78,434 TRUST FUND FOR HEART OF VIRGINIA COUNCIL INC 8090 VILLA PARK DRIVE HENRICO VA 23228 546163602 SUPPORTING VA 501C 12B HOVC true false false false false false false false false false false false false false false false false false true true HEART OF VIRGINIA COUNCIL INC TRUST HEART OF VIRGINIA COUNCIL INC S 45526 TRANSFER OF CASH HEART OF VIRGINIA COUNCIL INC TRUST HEART OF VIRGINIA COUNCIL INC R 123960 TRANSFER OF CASH