2023-11-14T15:34:17-06:00 2022-12-31 205991824 SC&H GROUP INC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2022-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK JE MILLER CEO & SCOUT EXECUTIVE 4435732500 2023-11-13 1 KENDRICK JE MILLER XXX-XX-XXXX 1 LORI S BURGHAUSER P00370694 4104031500 2023-11-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KENDRICK JE MILLER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 7828434 0 1761 X HTTP//WWW.BALTIMOREBSA.ORG X 1911 MD PROGRAMS PROMOTE THE ABILITY OF YOUTH AND YOUNG ADULTS TO DO THINGS FOR THEMSELVES AND OTHERS, TRAIN THEM IN SCOUTCRAFT, AND TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. X 71 70 78 5500 340 0 3757608 2425166 1191111 1067536 1481323 282664 407145 469318 6837187 4244684 0 0 0 0 2399123 2252889 19785 15500 297147 2352885 2066537 4771793 4334926 2065394 -90242 19235803 14052214 1066999 1754958 18168804 12297256 X THE BALTIMORE AREA COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF YOUTH AND YOUNG ADULTS 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. 0 0 3723560 0 1499989 CAMPING AND OTHER ACTIVITIES THE BALTIMORE AREA COUNCIL OWNS AND OPERATES THE BROAD CREEK MEMORIAL SCOUT RESERVATION WHICH IS USED FOR SUMMER CAMP PROGRAMS AS WELL AS YEAR ROUND CAMPING. THE COUNCIL DEVELOPS AND MAINTAINS CAMPING TRADITIONS AND SPIRIT AND PROMOTES CAMPING AS A MEANS TO EDUCATE SCOUTS. NEARLY 1,000 SCOUTS ATTENDED ONE OF OUR SUMMER CAMP PROGRAMS AND NEARLY 30,000 SCOUTS AND ADULT VOLUNTEERS PARTICIPATED IN WEEKEND CAMPING AT BROAD CREEK IN 2022. THE COUNCIL ALSO OPERATES OTHER ACTIVITIES THROUGHOUT THE YEAR TO PROVIDE AN EDUCATIONAL PROGRAM FOR YOUTH AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PERSONAL FITNESS. SCOUTING ACTIVITIES INCLUDE TRAININGS, DAY CAMPS, S.T.E.M. EVENTS, PINEWOOD DERBY AND MANY MORE. IN ALL, OVER 12,200 YOUTH AND YOUNG ADULTS AND OVER 5,500 ADULT VOLUNTEERS PARTICIPATED IN THE SCOUTING PROGRAM IN THE BALTIMORE AREA IN 2022. 3723560 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1 10 0 78 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 71 70 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X KENDRICK JE MILLER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 40.00 0.00 X X 266769 0 28451 NATE BEIL COUNCIL PRESIDENT 1.00 0.00 X X 0 0 0 MIKE SULLIVAN IMMEDIATE PAST PRESIDENT 2.00 0.00 X X 0 0 0 DAN LENTZ COUNCIL COMMISSIONER 1.00 0.00 X X 0 0 0 JEFF SEYMOUR IMMEDIATE PAST COUNCIL COMMISSIONER 2.00 0.00 X X 0 0 0 MARK GILLETT TREASURER 2.00 0.00 X X 0 0 0 JENN VITELKITES TREASURER 2.00 0.00 X X 0 0 0 LINDSEY WELSH ASST. TREASURER 1.00 0.00 X X 0 0 0 JAY LENROW ESQ COUNCIL ATTORNEY 1.00 0.00 X X 0 0 0 CINDY ATKINSON VICE PRESIDENT, MEMBERSHIP 1.00 0.00 X 0 0 0 BARRY BILSON VICE CHAIRMAN, INVESTMENTS 1.00 0.00 X 0 0 0 ED CALLAHAN VICE PRESIDENT, MARKETING 1.00 0.00 X 0 0 0 PAM FLEAGLE VICE PRESIDENT, OUTDOOR AD 1.00 0.00 X 0 0 0 DAVID HODNETT VICE CHAIRMAN, FINANCE (PART YR) 1.00 0.00 X 0 0 0 STEVE JOHNSTON VICE PRESIDENT, PROPERTIES 1.00 0.00 X 0 0 0 BRIAN MACARI VICE PRESIDENT, OUTDOOR ADVENTURE 1.00 0.00 X 0 0 0 ARNETT MUMFORD ESQ VICE CHAIRMAN, FINANCE 1.00 0.00 X 0 0 0 MICHAEL NEUMAN VICE PRESIDENT, PROGRAM IMPACT 2.00 0.00 X 0 0 0 JIM OLSON VICE CHAIRMAN, DISTRICT OPERATIONS 1.00 0.00 X 0 0 0 TOM OWSLEY ESQ VICE PRESIDENT, ADVISORY BOARD 1.00 0.00 X 0 0 0 MARK RING VICE PRESIDENT, ENDOWMENT 1.00 0.00 X 0 0 0 MIKE ROYER VICE PRESIDENT, PROPERTIES 1.00 0.00 X 0 0 0 STEVE YELLAND VICE PRESIDENT, STRATEGIC PLANNING 1.00 0.00 X 0 0 0 DAN ALBRIGHT DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 STEVEN ANDERSON DISTRICT CHAIR 1.00 0.00 X 0 0 0 CHRIS BURTON DISTRICT CHAIR 1.00 0.00 X 0 0 0 STEPHEN BLAKE DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 TOM BLANCHARD DISTRICT CHAIR 1.00 0.00 X 0 0 0 TODD CLONTZ DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 TRACEY ESTEP DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 DEBI HAYES DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 PHILIP JUENGST DISTRICT CHAIR 1.00 0.00 X 0 0 0 ANNA KATZ DISTRICT CHAIR 1.00 0.00 X 0 0 0 JACK KIDD DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 TOM MALLOY DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 ANDY WALEY DISTRICT CHAIR (PART YR) 1.00 0.00 X 0 0 0 CASEY WARD DISTRICT CHAIR 1.00 0.00 X 0 0 0 KEITH WRATCHFORD DISTRICT CHAIR 1.00 0.00 X 0 0 0 BRUCE MCMILLIN PAST CHAIR 2.00 0.00 X 0 0 0 DAVID GIBBONS ESQ PAST CHAIR 1.00 0.00 X 0 0 0 BARRY GOSSETT PAST CHAIR 1.00 0.00 X 0 0 0 HENRY ROSENBERG JR PAST CHAIR 1.00 0.00 X 0 0 0 TREY SCHUPERT PAST CHAIR 1.00 0.00 X 0 0 0 BARRY WILLIAMS PAST CHAIR 1.00 0.00 X 0 0 0 KWAME AKOTA BOARD MEMBER 1.00 0.00 X 0 0 0 DR STUART BELL BOARD MEMBER 1.00 0.00 X 0 0 0 KAREN BOND BOARD MEMBER (PART YR) 1.00 0.00 X 0 0 0 BRIAN BROOKE BOARD MEMBER 1.00 0.00 X 0 0 0 MARY LOU COYLE BOARD MEMBER 1.00 0.00 X 0 0 0 DON DEARIE BOARD MEMBER (PART YR) 1.00 0.00 X 0 0 0 TOM DEBOLT BOARD MEMBER 1.00 0.00 X 0 0 0 ROBBIE DIBIAGIO BOARD MEMBER 1.00 0.00 X 0 0 0 GREGORY EMRICK ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 DR JAMES FICKE BOARD MEMBER 1.00 0.00 X 0 0 0 CANDACE GILL BOARD MEMBER 1.00 0.00 X 0 0 0 TODD HARMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JOE HIKEL BOARD MEMBER 1.00 0.00 X 0 0 0 GEORGE HILL BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE HUNEKE BOARD MEMBER 1.00 0.00 X 0 0 0 ANTHONY JENKINS BOARD MEMBER 1.00 0.00 X 0 0 0 NEIL JURGENS BOARD MEMBER 1.00 0.00 X 0 0 0 MARIANNE LEE BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE LINKOUS BOARD MEMBER (PART YR) 1.00 0.00 X 0 0 0 PAUL MADDEN BOARD MEMBER (PART YR) 1.00 0.00 X 0 0 0 DAVID MARKS BOARD MEMBER 1.00 0.00 X 0 0 0 BURT MARSH BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN MCGETTIGHAN BOARD MEMBER 1.00 0.00 X 0 0 0 SKIP MILLER BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLIE MORGAN BOARD MEMBER (PART YR) 1.00 0.00 X 0 0 0 LOUISA MURPHY BOARD MEMBER 1.00 0.00 X 0 0 0 RAY PALMER BOARD MEMBER 1.00 0.00 X 0 0 0 DEL PARKS BOARD MEMBER 1.00 0.00 X 0 0 0 RUSS PHELPS BOARD MEMBER 1.00 0.00 X 0 0 0 JOE POLING BOARD MEMBER 1.00 0.00 X 0 0 0 BILL POOLE BOARD MEMBER 1.00 0.00 X 0 0 0 RANDY POTTS BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT RODGVILLE BOARD MEMBER 1.00 0.00 X 0 0 0 HOWARD RUTHERFORD BOARD MEMBER 1.00 0.00 X 0 0 0 DOUG SAWYER BOARD MEMBER 1.00 0.00 X 0 0 0 JOE SCOTT BOARD MEMBER 1.00 0.00 X 0 0 0 FRANK STRUEBER BOARD MEMBER 1.00 0.00 X 0 0 0 STAN TINTER BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE TOMKO BOARD MEMBER 1.00 0.00 X 0 0 0 PETE TRIDONE BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS VOHRER BOARD MEMBER 1.00 0.00 X 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 40.00 0.00 X 142208 0 13286 DAVID TRIPLETT CFO 40.00 0.00 X 107707 0 28903 516684 0 70640 3 0 1 0 0 63043 854846 1507277 83639 2425166 CAMPING AND ACTIVITY REVENUE 721210 946094 946094 SCOUT SHOP RENTAL REVENUE 532000 121442 121442 1067536 216709 216709 55156 0 55156 55156 55156 2756814 2690859 65955 65955 65955 156219 854846 174850 -18631 -18631 1086823 718041 368782 368782 ADMINISTRATIVE FEE REVENUE 900099 58163 58163 OTHER REVENUE 900099 5508 5508 ADVERTISING REVENUE 513190 340 340 64011 4244684 1499989 340 319189 587324 499813 45811 41700 1200937 1050059 78983 71895 143477 122100 11191 10186 191671 168757 11995 10919 129480 112127 9084 8269 6903 6903 40196 40196 15500 15500 34871 34871 89560 78832 5593 5135 655 630 13 12 281898 244571 18173 19154 278856 248128 9758 20970 107002 91506 8420 7076 40562 37129 1484 1949 313949 304071 5171 4707 100098 87245 6728 6125 PROGRAM/OTHER SUPPLIES 459459 453597 2895 2967 RECOGNITION AWARDS 150574 80718 1127 68729 CHARTER & NATIONAL FEE 110384 110384 MISCELLANEOUS 41570 25383 15043 1144 10000 8510 780 710 4334926 3723560 314219 297147 2237864 3320296 3519567 132047 1293030 513731 17905 16184 31204 36029 134076 195413 13127465 8145577 5245838 4981888 6692171 4420854 64148 435772 19235803 14052214 130606 145243 356569 554357 579824 670478 0 384880 1066999 1754958 X 12490157 6874119 5678647 5423137 18168804 12297256 19235803 14052214 X -90242 -1461182 -4320124 X X 0 1 X 1 0 X 3995928 2957323 2447385 3757608 2425166 15583410 3995928 2957323 2447385 3757608 2425166 15583410 1633721 13949689 444387 328842 363443 431920 271865 1840457 151189 174031 43427 94626 156219 619492 18043359 9407921 0.77310 0.76220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EVENT REVENUE - 2018 AMOUNT: $ 151,189. 2019 AMOUNT: $ 174,031. 2020 AMOUNT: $ 24,996. 2021 AMOUNT: $ 71,561. 2022 AMOUNT: $ 156,219. OTHER REVENUE - 2020 AMOUNT: $ 18,431. 2021 AMOUNT: $ 23,065. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 766.00 0 1 0 0.00 0 0 1 X 4980470 9235 -868411 290834 3830460 4735513 18050 434670 207763 4980470 4253866 10800 667957 197111 4735513 3694369 16250 728989 185741 4253866 4037647 16674 -176217 183735 3694369 0.40570 0.30000 0.29430 0 0 2099246 2099246 6708276 5236892 1471384 768659 676762 91897 3551284 2231923 1319361 4981888 LEASE LIABILITIES 384832 OTHER 48 384880 X 2852173 -1461182 52600 18631 -1389951 4242124 2560 2560 4244684 8723721 52600 4336195 4388795 4334926 0 4334926 PART II, LINE 5: THE FIRST EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE TO THE USAGE OF THE PROPERTY IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD, THE HARFORD COUNTY BOARD OF ESTIMATES AND THE HARFORD COUNTY COUNCIL. THE SECOND EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE MARYLAND DEPARTMENT OF NATURAL RESOURCES. PART II, LINES 6 AND 7: THERE ARE RANGERS ON THE PROPERTY 24 HOURS A DAY AND 7 DAYS A WEEK. THERE IS ALSO A COMMITTEE OF VOLUNTEERS WHO MONITOR THE PROPERTY. THE NUMBER OF HOURS DEVOTED TO AND THE AMOUNT OF EXPENSES INCURRED IN MONITORING, INSPECTING, AND ENFORCING THE CONSERVATION EASEMENTS ARE NOT TRACKED BY THE ORGANIZATION. PART II, LINE 9: THE FIRST CONSERVATION EASEMENT FOR APPROXIMATELY 389 ACRES WAS GRANTED ON JANUARY 20, 2005. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. THERE IS NO CURRENT YEAR REVENUE OR EXPENSE REQUIRED TO BE DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE SECOND CONSERVATION EASEMENT FOR APPROXIMATELY 377 ACRES WAS GRANTED ON AUGUST 13, 2009. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE COUNCIL RECEIVES REGISTRATION FEES FROM BSA MEMBERS WHICH ARE THEN PASSED ON TO THE BSA. THE COUNCIL ALSO HOLDS FUNDS THAT ARE OWNED BY LOCAL SCOUTING UNITS AND ALLOWS THOSE UNITS TO MAINTAIN CONTROL OF THOSE FUNDS. PART V, LINE 4: THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE AS OF YEAR END FOR THE PRECEDING THREE YEARS IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT THE RATE APPROXIMATING THE CONSUMER PRICE INDEX ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: ASC 740, INCOME TAXES (ASC 740), PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 18,631. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 2,560. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 18,631. CONTRIBUTION TO SETTLEMENT TRUST 4,317,564. X X X X X X X 0 OLD LINE GOVERNMENT AFFAIRS 210 W PENNSYLVANIA AVE SUITE 200 BALTIMORE MD 21204 SOLICITATION FOR GOVERNMENT GRANTS 0 0 15500 -15500 15500 -15500 MD DCAD DINNER 329852 276272 53580 38580 15000 6528 HEALTH LUNCHEON 137517 118617 18900 18900 1960 8 543696 459957 83739 17142 59190 17550 1011065 854846 156219 17142 116670 15000 26038 174850 -18631 X X X X 0 0 0 0 0 0 0 0 0 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 265056 0 0 0 1713 0 8126 0 20325 0 295220 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 140826 0 0 0 1382 0 4409 0 8877 0 155494 0 0 0 SCHEDULE J, PAGE 2, PART II, COLUMN (C) RETIREMENT AND OTHER DEFERRED COMPENSATION - IN 2022 KENDRICK MILLER ALSO PARTICIPATED IN THE COUNCIL'S 403(B) RETIREMENT PLAN UNDER THIS PLAN, THE COUNCIL PAID $8,126 IN MATCHING CONTRIBUTIONS TO THE PLAN FOR KENDRICK. THESE AMOUNTS ARE ALSO DISCLOSED ON COLUMN IN (F) OF PART VII OF THE FORM 990 AS WELL AS COLUMN (C), PART II OF SCHEDULE J. X 1 50000 FMV X 8 33639 FMV 0 1 0 PART I, COLUMN (B): THE TOTAL IN COLUMN (B) REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED. CONTRIBUTION OF CASH TO SETTLEMENT TRUST 2022-10-15 4317564 CASH TRANSFERRED 221576300 BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 501(C)(3) DECREASE IN FAIR MARKET VALUE OF INVESTMENTS 2023-06-30 1461182 QUOTED MARKET VALUES OF PUBLICLY TRADED SECURITIES HELD BY THE ORGANIZATION 520591572 BALTIMORE AREA COUNCIL #220 BSA 701 WYMAN PARK DRIVE BALTIMORE MD 21211 501(C)(3) 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE WILL REVIEW THE DRAFT OF THE FORM 990 AND, AFTER REVIEW AND APPROVAL, COPIES OF THE FORM WILL BE SUBMITTED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BASIC POLICY OF THE BALTIMORE AREA COUNCIL, BOY SCOUTS OF AMERICA (BSA) THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE (BSA) HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE (BSA) OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE (BSA). WITH RESPECT TO DEALING WITH THIRD PARTIES IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. AN ANNUAL STATEMENT IS SIGNED BY EXECUTIVE BOARD MEMBERS WHICH STATES THEIR COMMITMENT TO REMAINING INDEPENDENT AND FREE FROM CONFLICT. THE SIGNED STATEMENTS ARE COLLECTED AND TRACKED BY THE ORGANIZATIONS EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE MEETS ANNUALLY TO DETERMINE THE SCOUT EXECUTIVE'S COMPENSATION. THEY ARE JOINED BY THE AREA DIRECTOR (A BSA EMPLOYEE) WHO HELPS IN THIS PROCESS. THEY HAVE ACCESS TO INFORMATION ABOUT SALARIES AT COMPARABLE SIZE ORGANIZATIONS AS WELL AS PERFORMANCE METRICS. THE COMPENSATION COMMITTEE ALSO REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS WERE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -2,560. CONTRIBUTION TO SETTLEMENT -4,317,564. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 1 BOY SCOUTS OF AMERICA INC J 121442 BOY SCOUTS OF AMERICA INC P 656536 BOY SCOUTS OF AMERICA INC R 110384 BOY SCOUTS OF AMERICA INC R 4317564