2023-09-25T15:18:52-05:00 2022-12-31 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2022-01-01 590624376 CENTRAL FLORIDA COUNCIL BOY SCOUTS OF AMERICA INC CENT 4078894403 1951 S ORANGE BLOSSOM TRL 102 APOPKA FL 32703 ERIC MAGENDANTZ CHIEF EXECUTIVE OFFICER 4078994403 2023-09-25 1 ERIC MAGENDANTZ 999009999 0 HARRY E HARP CPA P00176471 4077405400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIC MAGENDANTZ 1951 S ORANGE BLOSSOM TRL 102 APOPKA FL 32703 5427051 0 1761 X WWW.CFLSCOUTING.ORG X 1965 FL OFFERS PROGRAMS FOR YOUNG PEOPLE TO DEVELOP SKILLS, PROMOTE FITNESS AND TRAIN IN RESPONSIBILITIES. 51 50 189 3191 0 0 4486451 1793694 1852498 1843920 65000 -33528 537998 668355 6941947 4272441 89435 36176 0 0 3035172 3102837 0 0 431511 3625264 2459730 6749871 5598743 192076 -1326302 11545854 9796424 2755876 2257748 8789978 7538676 THE MISSION IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING THE VALUES OF SCOUT OATH AND LAW. THE COUNCIL PROVIDES SERVICE TO YOUNG MEN AND WOMEN AGES 5-20 IN 8 DISTRICTS COVERING 7 COUNTIES IN CENTRAL FLORIDA. 0 0 4537931 2401906 THE "TRADITIONAL SCOUTING PROGRAM" PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. DURING THE CURRENT YEAR, THE "TRADITIONAL SCOUTING PROGRAM" REACHED 12,831 YOUTHS IN THE CENTRAL FLORIDA AREA. 238839 36176 THE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER. DURING THE CURRENT YEAR, THE "SCOUTREACH PROGRAM" HELPED 1,751 YOUTHS IN THE CENTRAL FLORIDA AREA. 4776770 1 1 0 1 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 1 189 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 51 50 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X HENRY KNOWLES 4077030241 1951 SOUTH ORANGE BLOSSOM TRAIL APOPKA FL 327037747 ERIC MAGENDANTZ EXECUTIVE DIRECTOR 60.00 0.20 X X 281063 0 12816 ERIC EALY COUNCIL PRESIDENT 8.00 4.00 X X 0 0 0 TICO PEREZ CHAIRMAN 8.00 4.00 X X 0 0 0 HOMER S VANTURE COUNCIL COMMISSIONER 6.00 4.00 X X 0 0 0 GARRETT MILLER VICE PRESIDENT OF DEVELOPMENT 6.00 4.00 X X 0 0 0 WILLIAM C PATTERSON VP OF DISTRICT OPERATIONS 6.00 4.00 X X 0 0 0 HAROLD LONG ASST. COUNCIL TREASURER 5.00 4.00 X X 0 0 0 JOHN BEACHAM BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 REGINE BONNEAU BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 STEVE BUERY BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 LESLIE CAMPIONE BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 RICHARD COAXUM BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 BILL COWLES BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 SUSIE DOLAN BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JOHN A GILMORE BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 CHRISTOPHER A GROVE MD BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 GUY S HAGGARD BCS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 KIRK W HALL BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 PEGGY J HALL BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 DANIEL HARDIMAN BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 CHRISTOPHER W HAYES BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 ERNEST CLYDE HERNANDEZ BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 AMY IENNACO BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 MICHAEL JOSEPH JENNINGS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JEFFREY KAHLE JENNINGS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JOHN C JENNINGS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 MIKE JOHNSON BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JEFFERY QUINN JONASEN BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 FRED KITTINGER BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JEFFREY J KOSIK BOARD OF DIRECTORS 4.00 2.00 X 0 0 0 DENNIS LEMMA BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JOHN F LOVEJOY III MD BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 GEORGE MIKITARIAN BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JOHN W MINA BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 MIKAELA NIX-WALKER BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 KARL S PALVISAK BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 GIORGINA PINEDO ROLON PHD BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 WILLIAM E RUFFIER BOARD OF DIRECTORS 4.00 2.00 X 0 0 0 JAMES W SEEGERS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JOHN SOAPES BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JEFFREY P STINE BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 JAMES STRATFORD BOARD OF DIRECTORS 4.00 2.00 X 0 0 0 ROBERT F TERRY BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 AUSTIN THACKER BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 BRAD EVAN VALDYKE BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 BETSY VANDERLEY BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 ROBERT E WAHLERS MS CFRE BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 MONIQUE WALDROP BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 LEN WILLIAMS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 THOMAS J WILLIAMS BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 THOMAS YUSCHOK MD BOARD OF DIRECTORS 2.00 2.00 X 0 0 0 CHRIS J CROWLEY CHIEF OPERATIONS OFFICER 60.00 0.20 X 96959 0 21038 HENRY KNOWLES CHIEF FINANCIAL OFFICER 60.00 0.20 X 110670 0 16956 MATTHEW P RAGAN DIRECTOR OF SUPPORT & CAMPS 60.00 0.20 X 101282 0 18420 589974 0 69230 3 0 1 0 0 38685 187999 9427 1557583 1793694 CAMPING ACTIVITIES 900099 944590 944590 COUNCIL ACTIVITIES 900099 506947 506947 SCOUTING ACTIVITIES 900099 245837 245837 OTHER SCOUT REVENUE 900099 146546 146546 1843920 1932 1932 110369 0 110369 110369 110369 35460 -35460 -35460 -35460 98866 187999 98866 0 1578270 1020284 557986 557986 4272441 2401906 0 76841 36176 36176 488693 142056 271033 75604 1882570 1839668 42902 207597 186231 10072 11294 328426 294624 15934 17868 195551 164263 20898 10390 27471 27471 128579 106467 4414 17698 171844 148434 4052 19358 288187 254774 7257 26156 225659 193321 21600 10738 29647 24918 3159 1570 12934 10230 1806 898 310166 304206 3981 1979 107494 97656 6571 3267 SUPPLIES 597704 478013 1896 117795 RECOGNITION AWARDS 209266 201594 3096 4576 EQUIPMENT EXPENSE 185611 181328 2861 1422 OTHER EXPENSES 160228 81421 11150 67657 4940 3919 682 339 5598743 4776770 390462 431511 1496962 246607 524118 174352 66858 66734 105672 124802 95147 122881 14190238 6204779 8113294 7985459 1143803 1075589 11545854 9796424 507243 211597 231335 546363 792944 749788 0 750000 1224354 0 2755876 2257748 X 7813015 7217965 976963 320711 8789978 7538676 11545854 9796424 X -1326302 75000 X X 0 1 X 1 0 X 1556641 3040592 2509550 4486451 1793694 13386928 1556641 3040592 2509550 4486451 1793694 13386928 274302 13112626 98000 110000 87825 100950 112301 509076 253430 927368 228718 296391 98866 1804773 15700777 14366520 0.83520 0.84390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1282 1282 0 PART II-B, LINE 1: THE FILING ORGANIZATION PAID $1,282 TO BOY SCOUTS OF AMERICA TO PERFORM LOBBYING SERVICES ON BEHALF OF THE NATIONAL AND LOCAL COUNCILS OF BOY SCOUTS OF AMERICA. 0 1 X 1439259 97417 -309911 10714 1216051 1389531 62105 12377 1439259 2036976 10000 58363 715808 1389531 1835453 84246 237759 130468 2026990 1802818 259743 -184917 42191 1835453 0.13330 0.86670 0 1 1 4070004 4070004 8879046 5107556 3771490 1209999 1097223 112776 31189 31189 7985459 ERTC REFUND 1075589 1075589 X 4125722 -221719 -221719 4347441 -75000 -75000 4272441 5525232 10714 10714 5514518 84225 84225 5598743 PART IV, LINE 2B: THE COUNCIL CUSTODIAN ACCOUNT IS COMPRISED OF MONIES HELD BY THE BOY SCOUTS FOR THE INDIVIDUAL TROOPS OR PACKS. THE FUNDS ARE TYPICALLY GENERATED BY THE TROOPS FROM VARIOUS FUNDRAISING EVENTS. THE BOY SCOUTS ACTS AS A SAVINGS ACCOUNT FOR EACH TROOP/PACK AND THE MONEY CAN BE ACCESSED BY A DESIGNATED SIGNOR FOR THE TROOP/PACK. THE MONEY CAN BE SPENT AT THE SCOUT SHOP OR FOR REGISTRATION FEES FOR EVENTS. THE MONEY RECEIVED IS SEGREGATED AND MAINTAINED BY TROOP/PACK NUMBER IN THE POINT OF SALE SYSTEM. THESE ACCOUNTS CAN VARY FROM YEAR TO YEAR DEPENDING ON THE USAGE OF ACCOUNTS FROM THE INDIVIDUAL TROOPS OR PACKS. PART V, LINE 4: EARNINGS FROM ENDOWMENT FUNDS ARE USED TO FUND THE OPERATIONS OF THE COUNCIL AND TO PAY THE EXPENSES OF THE CENTRAL FLORIDA SCOUTING PROGRAMS. PART X, LINE 2: THE COUNCIL IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF FLORIDA AND HAS BEEN GRANTED RECOGNITION OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(A), AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE 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 HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT ADJUSTMENT -137,494. CHARTER AND NATIONAL SVC FEES RECOGNIZED W/ EXPENSES -84,225. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTERFUND TRANSFER -75,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENDITURES FOR ENDOWMENT 10,714. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARTER AND NATIONAL SVC FEES RECOGNIZED W/ EXPENSES 84,225. CLAY SHOOT 132110 99682 32428 32428 BASS AND BIRDIES 95992 41659 54333 54333 5 58763 46658 12105 12105 286865 187999 98866 98866 98866 0 1 SCHOLARSHIP - NATIONAL SCOUT REGISTRATION FEES 320 20166 SCHOLARSHIP - SCOUTING BOOKS AND UNIFORMS 91 8205 SCHOLARSHIP - WAIVED EVENT FEES 105 7805 PART I, LINE 2: GRANTS ARE IN THE FORM OF A WAIVED REGISTRATION FEE, A UNIFORM ITEM, A SCOUT BOOK, ETC. THERE ARE RECORDS SHOWING WHICH SCOUTS OR UNITS RECEIVE THESE ITEMS. WHEN A SCOUT ATTENDS A CERTAIN NUMBER OF MEETINGS AND EARNS A UNIFORM PART OR BOOK, THAT IS RECORDED ON A CHART THAT IS SUBMITTED TO THE SCOUTREACH SUPERVISORS, WHO REVIEW IT AND AUTHORIZE THE ITEMS TO BE PURCHASED AND DISTRIBUTED. X X 0 0 0 0 0 0 0 0 0 ERIC MAGENDANTZ EXECUTIVE DIRECTOR 281063 0 0 0 0 0 0 0 12816 0 293879 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JEFFREY JENNINGS, JOHN JENNINGS AND MICHAEL JENNINGS - FAMILY RELATIONSHIP LEN WILLIAMS AND THOMAS WILLIAMS - FAMILY RELATIONSHIP KIRK HALL AND PEGGY HALL - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE ACTIVE MEMBERSHIP OF THE FILING ORGANIZATION 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 FILING ORGANIZATION. MEMBERS AT LARGE SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE FILING ORGANIZATION SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION IS ELECTED BY THE ACTIVE MEMBERSHIP AT THE ANNUAL MEETING OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B THE ACTIVE MEMBERSHIP OF THE FILING ORGANIZATION HAS THE AUTHORITY TO ELECT THE BOARD OF DIRECTORS AND OFFICERS, OTHER THAN THE SCOUT EXECUTIVE WHO IS APPOINTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. 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, TRUSTEES, 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 COMPILES 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. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE COUNCIL CHAIRMAN APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW AND APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES EACH YEAR THE COUNCIL CHAIRMAN APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR OFFICERS OTHER THAN THE SCOUT EXECUTIVE AND KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: INTERFUND TRANSFER 75,000. FORM 990, PART XII, LINE 2C AUDIT OVERSIGHT COMMITTEE: THE ORGANIZATION'S AUDIT OVERSIGHT COMMITTEE IS RESPONSIBLE FOR THE SELECTION, MONITORING, AND EVALUATION OF AN INDEPENDENT AUDIT FIRM AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THIS PROCESS FROM PRIOR YEAR. BOY SCOUT TRUST FUND FOR THE CENTRAL FL COUNCIL BSA 1951 SOUTH ORANGE BLOSSOM TRAIL 102 APOPKA FL 32703 596522982 PROVIDE SUPPORT FOR CENTRAL FLORIDA COUNCIL BOY SCOUTS OF AMERICA FL 501(C)(3) LINE 12B, II CENTRAL FLORIDA COUNCIL BOY SCOUTS OF AMERICA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0