2023-05-24T22:03:51-04:00 2022-12-31 630401542 MORRISON & SMITH LLP PO BOX 20647 TUSCALOOSA AL 354020647 990 2022-01-01 630288816 BLACK WARRIOR COUNCIL BLAC 2055541680 PO BOX 3088 TUSCALOOSA AL 35403 WILLIAM GOSSELIN SCOUT EXECUTIVE/CEO 2055541680 2023-05-25 true WILLIAM GOSSELIN XXX-XX-XXXX false ROBERT D SUTTER P01214371 2053492424 2023-05-24 X 2022 2023-04-26 12:10:37Z BOY SCOUTS OF AMERICA WILLIAM GOSSELIN 5201 LODEN GREEN LANE NORTHPORT AL 35473 763600 false X WWW.BWC-BSA.ORG X 1965 AL THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS 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 BOYS, GIRLS, 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. 35 35 43 0 839572 800061 38219 108877 427448 -423871 161780 138701 1467019 623768 41865 37623 0 693085 705378 0 165112 1203144 527092 1938094 1270093 -471075 -646325 5357694 3943140 868860 100631 4488834 3842509 X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS 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 BOYS, GIRLS, 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 939868 37623 108877 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. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. 939868 true true false false false false false false false true true false false false false false true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 2 0 43 true false false false false false false false false false false false false false false X 35 35 false false false false false false false true true false false true true true true true true true false false X WILLIAM GOSSELIN 2055541680 PO BOX 3088 TUSCALOOSA AL 35403 WILLIAM GOSSELIN SCOUT EXECUT 40.00 X 153906 0 39799 ROBERT ALMON AT-LARGE X 0 0 0 ALLEN BISHOP AT-LARGE X 0 0 0 DAN BLAKLEY AT-LARGE X 0 0 0 THEO BRUINTON AT-LARGE X 0 0 0 JUDGE WADE DRINKARD AT-LARGE X 0 0 0 JIMMY DUNCAN AT-LARGE X 0 0 0 CLAUDE EDWARDS AT-LARGE X 0 0 0 ALLEN HENRY AT LARGE X 0 0 0 RICHARD HENRY VP OF FACILI 1.00 X X 0 0 0 DENISE HILLS VP OF MEMBER 1.00 X 0 0 0 BOBBY INGRAM VP OF ENDOWM 1.00 X X 0 0 0 WARNER JOHNSON AT-LARGE X 0 0 0 MATTHEW LAIRD AT LARGE X 0 0 0 JOEL LAKE PAST PRESIDE 1.00 X X 0 0 0 DAVID MOMAN AT-LARGE X 0 0 0 DR CHARLES NASH VP SCOUT REA 1.00 X X 0 0 0 JOHN NORTHCUTT AT-LARGE X 0 0 0 BEESON PARTLOW AT-LARGE X 0 0 0 JORDAN PLASTER VP OF FINANC 1.00 X 0 0 0 GLENN POWELL AT-LARGE X 0 0 0 DAVID RAINS AT-LARGE X 0 0 0 CECIL ROBINSON VP PROGRAM 1.00 X X 0 0 0 CHRIS SENTELL AT-LARGE X 0 0 0 LEAH ANN SEXTON VP MEMBERSHI 1.00 X X 0 0 0 MATT SHIRLEY TREASURER 2.00 X X 0 0 0 STEPHEN STABLER AT-LARGE X 0 0 0 STEVE STEELE AT-LARGE X X 0 0 0 LEE STEGALL COUNCIL COMM 1.00 X X 0 0 0 DENNIS STEVERSON AT-LARGE X 0 0 0 MARK SULLIVAN AT-LARGE X 0 0 0 PATRICK SWANN PRESIDENT 2.00 X X 0 0 0 MATT TOMPKINS VP LEGAL AND 1.00 X X 0 0 0 SAMMY WATSON AT-LARGE X 0 0 0 ERIC WILSON AT-LARGE X 0 0 0 ELIZABETH WINTERS AT-LARGE X 0 0 0 153906 39799 1 false true false 58898 217262 523901 800061 BSA ACTIVITY PROGRAMS 108877 108877 108877 -423871 -423871 24289 24289 114636 58898 96450 18186 18186 130975 43382 87593 87593 OTHER INCOME 8633 8633 8633 623768 117510 -293803 37623 37623 193705 143341 25182 25182 389541 288261 50640 50640 45059 33343 5858 5858 32100 23754 4173 4173 44973 33281 5846 5846 50301 37223 6539 6539 24016 17772 3122 3122 3000 2220 390 390 24663 18249 3207 3207 2860 2116 372 372 89891 66519 11686 11686 42701 31599 5551 5551 21417 15849 2784 2784 18706 13842 2432 2432 32184 23816 4184 4184 38342 28374 4984 4984 SUPPLIES 114267 77701 18283 18283 OTHER EXPENSE 23515 15820 3848 3847 TELEPHONE 22399 15231 3584 3584 AWARDS 18830 13934 2448 2448 1270093 939868 165113 165112 387091 460495 386719 386603 64964 43225 59163 3364 41090 38671 33510 25307 2347165 1707258 647767 639907 3737390 2345568 5357694 3943140 840141 82518 28719 18113 868860 100631 X 1918699 1520629 2570135 2321880 4488834 3842509 5357694 3943140 -646325 X false true X true false X 767860 828874 754810 839572 800061 3991177 767860 828874 754810 839572 800061 3991177 198742 3792435 -101769 482412 413404 427448 -423871 797624 315469 289208 79973 201983 245611 1132244 5921045 282710 0.64050 0.57740 X PART II, LINE 10 GROSS INCOME FROM SPECIAL EVENTS 0 FOR 2018 THROUGH 2022 596,328 GROSS INCOME FROM SUPPLY STORE 0 FOR 2018 THROUGH 2022 535,916 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3069027 27186 -607846 -18819 2469548 3398721 14874 441105 785673 3069027 3114240 38636 261091 15246 3398721 2881623 25783 221614 14780 3114240 3105146 25266 -235036 13753 2881623 0.12330 0.87670 false false 279893 279893 1143324 962451 180873 387928 352161 35767 536020 392646 143374 639907 623768 623768 623768 1270093 1270093 1270093 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COUNCIL'S ENDOWMENT FUND INCLUDES DONOR-RESTRICTED AND UNRESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. UNRESTRICTED NET ASSETS, IDENTIFIED BY THE COUNCIL'S BOARD OF DIRECTORS TO BE USED FOR FUTURE INVESTMENT AND GROWTH, ARE INCLUDED IN UNRESTRICTED NET ASSETS - BOARD-DESIGNATED. THE COUNCIL HAS INTERPRETED THE STATE PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("SPMIFA") AS REQUIRING PRESERVATION OF THE ORIGINAL GIFT AMONUNT OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE COUNCIL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE COUNCIL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. IN ACCORDANCE WITH SPMIFA, THE COUNCIL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND. (2) THE PURPOSES OF THE COUNCIL AND THE DONOR-RESTRICTED ENDOWMENT FUND. (3) GENERAL ECONOMIC CONDITIONS. (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION. (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS. (6) OTHER RESOURCES OF THE COUNCIL. (7) THE INVESTMENT POLICIES OF THE COUNCIL. THE COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM THE ENDOWMENT FUND. AS OF DECEMBER 31, 2020, THE BOARD APPROVED SPENDING POLICY WAS UP TO 5% OF THE THREE YEAR AVERAGE OF THE ENDOWMENT FUND PER YEAR. POPCORN FUNDRAI 75538 75538 63555 GOLF TOURNAMENT 58815 32099 26716 22828 1 36442 26799 9643 7687 170795 58898 111897 94070 94070 17827 false BSA ASSISTANCE PROGRAMS 792 37623 false false false false false false false false false WILLIAM GOSSELIN SCOUT EXECUTIVE/CEO 153906 18652 21147 193705 FORM 990, PAGE 1, ITEM C BOY SCOUTS OF AMERICA FORM 990 - ORGANIZATION'S MISSION THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS 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 BOYS, GIRLS, 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 4A 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. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. FORM 990, PAGE 6, PART VI, LINE 11B "THE TREASURER OF THE BOARD OF DIRECTORS REVIEWS THE 990 INFORMATIONAL RETURN AND PROVIDES FEEDBACK TO THE FIRM FILING THE 990. ANY CHANGES FROM THE TREASURER ARE DISCUSSED WITH THE PREPARER OF THE 990 INFORMATIONAL RETURN AND ARE MADE TO THE RETURN. THE FINAL RETURN IS PRESENTED TO THE BOARD FOR APPROVAL THE RETURN AND AUTHORIZATION OF THE EXECUTIVE DIRECTOR TO SIGN THE E-FILE AUTHORIZATION FORM 8879. FORM 990, PAGE 6, PART VI, LINE 12C THE LOCAL COUNCIL HAS ADOPTED AND IMPLEMENTED A CONFLICT OF INTEREST POLICY IN ACCORDANCE WITH NATIONAL SCOUTING GUIDELINES. FORM 990, PAGE 6, PART VI, LINE 15A WILLIAM GOSSELIN 193,705 FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.