2023-11-10T13:55:58-06:00 2022-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2022-01-01 610444653 BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL BOYS 8592317811 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 JAMES F ARMISHAW DIRECTOR 8592317811 2023-10-31 1 JAMES ARMISHAW 999009999 0 ANDREW H DIERUF CPA P01239897 8592544427 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES F ARMISHAW 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 1429051 0 X WWW.BGBSA.ORG X 1921 KY THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 61 60 47 1300 0 0 523615 550774 648931 271826 7991 15902 164004 174115 1344541 1012617 15738 21304 0 0 646352 491755 0 0 94909 645618 586390 1307708 1099449 36833 -86832 2428278 2238053 757722 712030 1670556 1526023 X THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT. 0 0 876405 21304 272043 THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA SERVES 55 COUNTIES IN CENTRAL, SOUTHERN AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND A SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTH IN A RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS AND, AT OLDER AGE LEVELS, CAREER ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR BOYS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, BOYS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES BOYS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH USE OF THE "PATROL METHOD" YOUTH LEARN LEADERSHIP AND DECISION MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESS, SOME CIVIC CLUBS AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES AND BEQUESTS AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES. 876405 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 47 1 0 0 0 0 0 0 0 0 0 0 X 61 60 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY X JOHNNY YAZELL 8592317811 3445 RICHMOND ROAD LEXINGTON KY 40509 ALAN WATTS VP PROPERTIES 1.00 X X 0 0 0 ALEX WALDROP COUNCIL PRESIDENT 0.50 X X 0 0 0 ALLEN NORVELL COUNCIL TREASURER 1.00 X X 0 0 0 ANDY BARR BOARD MEMBER 0.50 X 0 0 0 ANDY SHEA BOARD MEMBER 0.50 X 0 0 0 ANTHONY KENNEY VP OF PROGRAMS 1.00 X X 0 0 0 BILL BEACH COUNCIL COMMISSIONER 1.00 X X 0 0 0 BILL HOYT BOARD MEMBER 0.50 X 0 0 0 BILLY FORBESS BOARD MEMBER 0.50 X 0 0 0 CHARLES GORTON BOARD MEMBER 0.50 X 0 0 0 CLAUDETTE WATTS BOARD MEMBER 0.50 X 0 0 0 DAN MILLER COUNCIL PAST PRESIDENT 1.00 X 0 0 0 DAVID HODDY BOARD MEMBER 0.50 X 0 0 0 DAVID HOWARD BOARD MEMBER 0.50 X 0 0 0 DAVID JONES BOARD MEMBER 0.50 X 0 0 0 DAVID MADISON BOARD MEMBER 1.00 X 0 0 0 DAVID MOSS BOARD MEMBER 0.50 X 0 0 0 DUANE NORRIS SERVICE AREA ONE CHAIR 0.50 X 0 0 0 ERNIE SAMMONS VP ADMINISTRATION 0.50 X X 0 0 0 FRAN CROWLEY BOARD MEMBER 0.50 X 0 0 0 GEORGE WILSON III BOARD MEMBER 0.50 X 0 0 0 GEORGE WOOLWINE BOARD MEMBER 0.50 X 0 0 0 GLEN M KREBS BOARD MEMBER 0.50 X 0 0 0 GREG CHASE BOARD MEMBER 0.50 X 0 0 0 HARRY RICHART III BOARD MEMBER 0.50 X 0 0 0 HARVEY COGGIN BOARD MEMBER 0.50 X 0 0 0 JEAN HALE BOARD MEMBER 0.50 X 0 0 0 JEFF LAGREW BOARD MEMBER 0.50 X 0 0 0 JOHN BAYS ELKHORN DISTRICT CHAIR 0.50 X 0 0 0 JOHN EGGUM BOARD MEMBER 0.50 X 0 0 0 JOHN MINER BOARD MEMBER 0.50 X 0 0 0 JOHN POUNDSTONE BOARD MEMBER 0.50 X 0 0 0 JOHN WILSON BOARD MEMBER 0.50 X 0 0 0 KEN STURGILL BOARD MEMBER 0.50 X 0 0 0 KIMBERLEE GAMBLE SERVICE AREA TWO CHAIR 0.50 X 0 0 0 KIRBY SMITH BOARD MEMBER 0.50 X 0 0 0 LARRY HOBBS BOARD MEMBER 0.50 X 0 0 0 LARRY LOWE BOARD MEMBER 0.50 X 0 0 0 LENNIE RHOADES BOARD MEMBER 0.50 X 0 0 0 LOUIS BUZZ CARMICHAEL VP OF ENDOWMENT 1.00 X X 0 0 0 LUCIEN RICE BOARD MEMBER 0.50 X 0 0 0 MICHAEL WEGLICKI BOARD MEMBER 0.50 X 0 0 0 MIKE SHAFFER OA LODGE ADVISOR 0.50 X 0 0 0 MIKE WHITLEY BOARD MEMBER 0.50 X 0 0 0 MIKEY HILLEGASS VENTURING YOUTH PRESIDENT 0.50 X 0 0 0 PAUL CHEWNING BOARD MEMBER 0.50 X 0 0 0 PERRY ALLEN BOARD MEMBER 0.50 X 0 0 0 ROBERT MUDD BOARD MEMBER 0.50 X 0 0 0 ROBERT PATTON BOARD MEMBER 0.50 X 0 0 0 ROBERT SHAFFER OA LODGE CHIEF 0.50 X 0 0 0 ROGER BAIRD BOARD MEMBER 0.50 X 0 0 0 RUSS TUCKER BOARD MEMBER 0.50 X 0 0 0 SAM DICK BOARD MEMBER 0.50 X 0 0 0 SAM MARS BOARD MEMBER 0.50 X 0 0 0 SCOTT BECKETT BOARD MEMBER 0.50 X 0 0 0 STEVEN GODDARD BOARD MEMBER 0.50 X 0 0 0 TOM COMBS VP DISTRICT OPERATIONS 1.00 X X 0 0 0 W JAMES HOST BOARD MEMBER 0.50 X 0 0 0 WHITNEY DUNLAP III BOARD MEMBER 0.50 X 0 0 0 WILLIAM GREISNER VP OF FUND DEVELOPMENT 0.50 X X 0 0 0 JAMES F CHIP ARMISHAW SCOUT EXECUTIVE/ CEO 40.00 X 109258 0 21361 109258 0 21361 1 0 0 0 BOY SCOUTS OF AMERICA NATIONAL OFFICE 1325 WALNUT HILL LANE PO BOX 152079 IRVING TX 75038 SCOUT SUPPLIES AND EMPLOYEE BENEFITS 217097 1 550774 550774 CAMPING/ACTIVITY REVEN 721210 213802 213802 OTHER INCOME 721210 58024 58024 271826 56000 40098 15902 15902 15902 550159 376261 173898 173898 292 75 217 217 1012617 272043 0 189800 21304 21304 371645 293600 44597 33448 92158 72805 11059 8294 27952 22082 3354 2516 1591 1591 62830 49635 7540 5655 18062 14270 2167 1625 84020 66376 10082 7562 34508 27261 4141 3106 5211 4117 625 469 28055 22163 3367 2525 87745 69318 10530 7897 42307 33422 5077 3808 SUPPLIES 119004 94014 14280 10710 AMORTIZATION OF RIGHT O 26731 21117 3208 2406 CHARTER & NATIONAL SERV 22032 22032 OTHER 18618 14707 2235 1676 35676 28182 4282 3212 1099449 876405 128135 94909 133295 1015 17748 40658 186292 59065 6931 13513 3925949 2150759 1859285 1775190 206095 149803 18632 198809 2428278 2238053 123854 9501 311973 404169 321895 298360 757722 712030 X 1541456 1396923 129100 129100 1670556 1526023 2428278 2238053 -86832 -57701 0 X X 0 1 X 1 0 X 490492 472625 587028 553715 550774 2654634 490492 472625 587028 553715 550774 2654634 2654634 32498 28354 15901 9818 15902 102473 2757107 5140093 0.96280 0.95690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 206095 3000 -57701 1591 149803 196366 1000 10556 1827 206095 268026 16860 86681 1839 196366 437203 4100 60131 230000 3408 268026 501064 3000 -62482 4379 437203 0 0 455000 455000 2973797 1711243 1262554 15469 15469 448063 407425 40638 33620 32091 1529 1775190 PREPAID EXPENSES 28194 RIGHT OF USE ASSETS 197346 ACCUMULATED AMORTIZATION ON RIGHT OF USE ASSETS -26731 198809 CUSTODIAL ACCOUNTS 113335 OTHER 14973 LEASE LIABILITIES 170052 298360 X 953325 -57701 -57701 1011026 1591 1591 1012617 1097858 0 1097858 1591 1591 1099449 PART X, LINE 2: THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR POSSIBLE RELATED INTEREST OR PENALTIES. POPCORN SALES 537464 537464 369790 SPECIAL EVENTS 12695 12695 6471 550159 550159 376261 376261 173898 1 INDIVIDUAL ASSISTANCE FOR CAMPERSHIPS, UNIFORMS, LITERATURE, AND REGISTRATION 240 21304 JOHN ALLISON FORMER BOARD MEMBER 3305 ACTION BUSINESS SUPPLY PROVIDED BUINSESS SUPPLIES TO THE ORGANIZATION FOR COMPENSATION. 0 FORM 990, PART VI, SECTION A, LINE 2 ALAN AND CLAUDETTE WATTS ARE MARRIED, TOM AND ELIZABETH FIELDER ARE MARRIED, AND KIRBY AND VANCE SMITH ARE BROTHERS. JOHN ALLISON PROVIDES OFFICE SUPPLIES TO THE ORGANIZATION THROUGH ACTION BUSINESS SUPPLY. THE ORGANIZATION PERIODICALLY COMPARES PRICES WITH OTHER VENDORS. GREG BOURLAND PROVIDES NETWORK SERVICES FOR THE ORGANIZATION THROUGH NETCOMM. KURT NETHERTON PROVIDES PROPERTY AND CASULTY INSURANCE FOR THE ORGANIZATION THROUGH NEACE LUKENS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 WAS PRESENTED TO THE FINANCE AND AUDIT COMMITTEE OF THE GOVERNING BOARD BEFORE IT WAS FILED BY THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS PART OF ONGOING BOARD MANUALS AND BOARD TRAINING SESSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE GOVERNING BOARD REVIEWS AND APPROVES ALL COMPENSATION AND RAISES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE COUNCIL'S OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR.