2023-11-10T10:55:37-05:00 2022-12-31 251560518 C P A ASSOCIATES 80 EAST PENN STREET HUNTINGDON PA 16652 990 2022-01-01 231352049 BOY SCOUTS OF AMERICA JUNIATA VALLEY COUNCIL BOYS 9 TAYLOR DRIVE REEDSVILLE PA 17084 JEFFERY PICKETT SCOUT EXECUTIVE 7176679236 2023-11-03 true JEFFERY PICKETT WAYNE A HEARN CPA P01208268 8146435200 2023-11-03 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z 1004544 false X JVCBSA.ORG X 1929 PA 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. 27 27 30 1187 0 0 391253 307066 199840 296514 277655 66643 128578 205338 997326 875561 3271 1631 0 302232 355697 0 29901 368448 454756 673951 812084 323375 63477 4192554 3608728 294381 348405 3898173 3260323 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. false false 705644 369282 THE FOUR AIMS OF BOY SCOUTING WHICH ARE GROWTH IN MORAL STRENGTH AND CHARACTER, PARTICIPATING CITITZENSHIP, INSTILLING LEADERSHIP SKILLS, AND DEVELOPMENT OF PHYSICAL, MENTAL AND EMOTIONAL FITNESS. 705644 true true false false false false false false false true true false true false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 30 true false false false false false true true false false false false false false false false false X 27 27 false false false false false false false true true false true true true true true true true true true true false PA X X JEFFERY PICKETT 7176679236 9 TAYLOR DRIVE REEDSVILLE PA 17084 JEFFERY PICKETT SCOUT EXECUTIVESECRETARY 40.00 0.00 X X 86872 0 0 HYESEONN KIM EXECUTIVE BOARD 0.50 0.00 X 0 0 0 DAVE PECK EXECUTIVE BOARD 0.50 0.00 X 0 0 0 GLENN THOMPSON EXECUTIVE BOARD 0.50 0.00 X 0 0 0 ANDREA SEISLER EXECUTIVE BOARD 0.50 0.00 X 0 0 0 RICHARD CAMPBELL LEGAL COUNSEL 0.50 0.00 X 0 0 0 BRENDA HARRISON EXECUTIVE BOARD 0.50 0.00 X 0 0 0 DONALD REED EXECUTIVE BOARD 0.50 0.00 X 0 0 0 TOM SONGER EXECUTIVE BOARD 0.50 0.00 X 0 0 0 JAY ZIMMERMAN EXECUTIVE BOARD 0.50 0.00 X 0 0 0 NATHAN LONG EXECUTIVE BOARD 0.50 0.00 X 0 0 0 TOM MCCLAIN EXECUTIVE BOARD 0.50 0.00 X 0 0 0 DARRYL OWEN EXECUTIVE BOARD 0.50 0.00 X 0 0 0 RICHARD SINGER EXECUTIVE BOARD 0.50 0.00 X 0 0 0 CHERYL JOHNSON EXECUTIVE BOARD 0.50 0.00 X 0 0 0 KEVIN MCKAY EXECUTIVE BOARD 0.50 0.00 X 0 0 0 KENNETH FOGLEMAN EXECUTIVE BOARD 0.50 0.00 X 0 0 0 MARK BONSON EXECUTIVE BOARD 0.50 0.00 X 0 0 0 JOSEPH STRIGLE EXECUTIVE BOARD 0.50 0.00 X 0 0 0 FRED MCKINLEY EXECUTIVE BOARD 0.50 0.00 X 0 0 0 GARY LANGSDALE EXECUTIVE BOARD 0.50 0.00 X 0 0 0 MIKE LYNN EXECUTIVE BOARD 0.50 0.00 X 0 0 0 RONALD FORSYTHE COUNCIL COMMISSIONER 0.50 0.00 X X 0 0 0 MARK SALVATORE TREASURER 0.50 0.00 X X 0 0 0 DAVID ENG PRESIDENT 0.50 0.00 X X 0 0 0 RICHARD MARBOE VP PROGRAM 0.50 0.00 X X 0 0 0 MIKE EVELHOCH VP FINANCE 0.50 0.00 X X 0 0 0 BRUCE GRINDER VP MEMBERSHIP 0.50 0.00 X X 0 0 0 86872 0 0 0 false false false 108040 23037 175989 307066 CAMPING 713990 267807 267807 ACTIVITY 713990 28707 28707 296514 66643 66643 145749 13179 132570 132570 173366 115804 57562 57562 OTHER 900099 15206 15206 15206 875561 369282 0 199213 1631 1631 86872 67760 14768 4344 188784 162619 20219 5946 29590 24272 4110 1208 28065 22419 4362 1284 22386 18696 2851 839 8800 6864 1496 440 9348 9348 14669 11554 2407 708 24291 21921 1749 621 98920 96773 1659 488 29796 25884 2038 1874 3935 3781 119 35 4125 3218 701 206 7519 5865 1278 376 96921 93214 3707 23559 21829 1337 393 SUPPLIES AND SMALL EQUIPMENT 105127 97940 2191 4996 RECOGNITION AWARDS 14184 8815 104 5265 OTHER EXPENSES 13562 10589 2095 878 812084 705644 76539 29901 279861 296562 8155 1825 1691 7201 43592 50605 10563 14412 3136093 1013554 2089255 2122539 1759437 1115584 4192554 3608728 18235 37925 20974 45390 150000 150000 105172 115090 294381 348405 X 2935003 2313926 963170 946397 3898173 3260323 4192554 3608728 X 63477 -279823 -421504 X false true X true false X 761757 684162 218265 276953 284029 2225166 761757 684162 218265 276953 284029 2225166 207777 2017389 43703 302324 131429 277655 66643 821754 3046920 0.66210 0.71890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1797088 2000 -214652 457504 9348 1117584 1533326 1000 310822 36000 12060 1797088 1365541 5000 197141 24000 10356 1533326 942046 269000 187523 24000 9028 1365541 990189 37500 -31099 49000 5544 942046 0.21000 0.79000 false false 71414 71414 2664291 821655 1842636 199471 69983 129488 200917 121916 79001 2122539 BSA COMMINGLED ENDOWMENT FUND 1115584 F 1115584 CUSTODIAL ACCOUNTS 115090 115090 X 586390 -279823 -279823 866213 9348 9348 875561 1224240 421504 421504 802736 9348 9348 812084 Endowment funds intended uses (Part V, line 4) INVESTMENT GAINS AND RETURNS ARE USED FOR PROGRAM EXPENSES. Other expenses not included on Form 990 (Part XII, line 2d) THE COUNCIL PAID $421,504 TO THE BSA NATIONAL BANKRUPTCY SETTLEMENT TRUST IN 2022. Footnote for uncertain tax position under FIN 48 (Part X) THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(L) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB ACCOUNTING STANDARDS CODIFICATION ASC 740-10-25. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS.THE COUNCILS FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY ARE FILED. NITTANY DINN 67193 67193 3749 GOLF TOURNEY 36221 36221 3894 3781 4 42335 42335 1755 145749 145749 3894 7530 1755 13179 132570 Form 990 governing body review Part VI line 11 THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 AT ONE OF THE BOARD MEETINGS PRIOR TO FILING WITH THE IRS. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION HAS EACH BOARD MEMBER SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. CEO executive director top management comp Part VI line 15a THE ORGANIZATION HAS A COMPENSATION COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, VICE PRESIDENT-FINANCE, TREASURER, AND AT LEAST ONE PAST PRESIDENT WHO REVIEWS THE SCOUT EXECUTIVES ANNUAL APPRAISAL AND APPROVES SALARY ADJUSTMENTS FOR THE ENTIRE STAFF. Other officer or key employee compensation Part VI line 15b THE ORGANIZATION HAS A COMPENSATION COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, VICE PRESIDENT-FINANCE, TREASURER, AND AT LEAST ONE PAST PRESIDENT WHO REVIEWS THE SCOUT EXECUTIVES ANNUAL APPRAISAL AND APPROVES SALARY ADJUSTMENTS FOR THE ENTIRE STAFF. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST. Explanation of other changes in net assets or fund balances Part XI line 9 THE COUNCIL PAID $421,504 TO THE BSA NATIONAL BANKRUPTCY SETTLEMENT TRUST IN 2022.