2023-11-13T12:03:36-06:00 2022-12-31 251467156 SISTERSON & CO LLP 310 GRANT ST SUITE 2100 PITTSBURGH PA 152192300 990 2022-01-01 250965214 LAUREL HIGHLANDS COUNCIL BOY SCOUTS OF AMERICA LAUR 4124712927 FLAG PLAZA 1275 BEDFORD AVENUE PITTSBURGH PA 15219 TODD MCGREGOR SCOUT EXECUTIVE/CEO 4124712927 2023-11-13 1 TODD MCGREGOR 999009999 0 MICHAEL M COMSTOCK P00474378 4122812025 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TODD MCGREGOR FLAG PLAZA 1275 BEDFORD AVENUE PITTSBURGH PA 15219 28965041 0 1761 X WWW.LHC-BSA.ORG X 1915 PA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 28 27 207 2100 0 0 2132243 4091166 2246975 2509700 1671193 1114108 531819 686260 6582230 8401234 82462 77663 0 0 2922861 2914805 0 0 81794 2761093 3390559 5766416 6383027 815814 2018207 42579082 35546689 9466864 3383696 33112218 32162993 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. 0 0 2416119 1179928 UNIT SERVICE (COMPREHENSIVE YOUTH DEVELOPMENT) - THIS PROGRAM IS DESIGNED TO UTILIZE COMMUNITY RESOURCES AND THE VALUE BASED SCOUTING PROGRAM TO PROVIDE CHARACTER DEVELOPMENT, BASIC LIFE SKILLS, AND PERSONAL FITNESS. 2718133 77663 1327419 PROGRAM AND ACTIVITIES (OUTDOOR EDUCATION) - THIS PROGRAM IS DESIGNED TO CREATE AN OPPORTUNITY FOR CUBS, SCOUTS, AND VENTURERS TO DEVELOP PERSONAL LEADERSHIP SKILLS, BASIC LIFE SKILLS AND A SENSE OF ENVIRONMENTAL APPRECIATION. 906044 442473 SPECIAL POPULATIONS (YOUTH AT RISK AND SPECIAL NEEDS) - YOUTH AT RISK IS A CHARACTER AND EDUCATION BASED PROGRAM FOR YOUTH IN AT RISK COMMUNITIES AND/OR CIRCUMSTANCES. THE SPECIAL NEEDS SCOUTING PROGRAM SUPPORTS THE INCLUSION OF SCOUTS WITH DISABILITIES IN TRADITIONAL SCOUTING UNITS, THAT FOCUS ON INCLUSION, DIVERSITY, ACCEPTANCE AND MUTUAL GOOD. 6040296 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 28 0 1 207 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN KURITZKY 4124712927 1275 BEDFORD AVENUE PITTSBURGH PA 15219 JAMES TRACY PRESIDENT 1.00 X X 0 0 0 W SCOTT HARDY DIR., IMMED PAST COUNCIL P 1.00 X X 0 0 0 JACK BOYDE COUNCIL COMMISSIONER 1.00 X X 0 0 0 SCOTT M LAMMIE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 40.00 X X 253750 0 22994 ERICH C SMITH DIRECTOR 1.00 X 0 0 0 CRAIG ZENDER DIRECTOR 1.00 X 0 0 0 ANDREA GERAGHTY DIRECTOR 1.00 X 0 0 0 LIVINGSTONE JOHNSON DIRECTOR 1.00 X 0 0 0 BRIAN TEDESCHI DIRECTOR 1.00 X 0 0 0 CARL BELT JR DIRECTOR 1.00 X 0 0 0 DOUGLAS S SCHWAB DIRECTOR 1.00 X 0 0 0 KEVIN FLANNERY DIRECTOR 1.00 X 0 0 0 ERIC NEWMAN DIRECTOR 1.00 X 0 0 0 PAUL PIGMAN JR DIRECTOR 1.00 X 0 0 0 DEAN PONTIUS DIRECTOR 1.00 X 0 0 0 KIMBERLY KRAPP DIRECTOR 1.00 X 0 0 0 WILLIAM KOLLER DIRECTOR 1.00 X 0 0 0 MARK LEWIS DIRECTOR 1.00 X 0 0 0 LEE TILGHMAN DIRECTOR 1.00 X 0 0 0 ROBERT BALDINI 622- DIRECTOR 1.00 X 0 0 0 MARK BREEDLOVE 622- DIRECTOR 1.00 X 0 0 0 ROGER DICKHANS 622- DIRECTOR 1.00 X 0 0 0 DANIEL FLEMING 622- DIRECTOR 1.00 X 0 0 0 JAMES GILLESPIE 622- DIRECTOR 1.00 X 0 0 0 AUBREY GLOVER 622- DIRECTOR 1.00 X 0 0 0 RONALD HERRING 622- DIRECTOR 1.00 X 0 0 0 GEORGE II ROBINSON 622- DIRECTOR 1.00 X 0 0 0 RICHARD KRAPP 122-622 DIRECTOR 1.00 X 0 0 0 LISA ABEL-PALMIERI 122-622 DIRECTOR 1.00 X 0 0 0 H SCOTT CUNNINGHAM 122-622 DIRECTOR 1.00 X 0 0 0 TRACEY BURKEY CHIEF DEVELOPMENT OFFICER 40.00 X 111015 0 14346 364765 0 37340 2 0 1 0 ARAMARK 27310 NETWORK PLACE CHICAGO IL 60673 COMMISSARY & FOOD SERVICE 500465 CTI III LLC 1720 PRAIRIE CITY ROAD SUITE 120 FOLSOM CA 95630 TAX CONSULTING SERVICES (ERTC) 151398 REDPOINT ADVENTURES 6253 TUSCARAWAS ROAD INDUSTRY PA 15052 CONSTRUCTION & REPAIR CLIMBING/ROPES STR 128296 3 105139 143820 425839 1002858 2413510 59520 4091166 CAMPING 611600 2356956 2356956 ACTIVITY FEES 459420 152744 152744 2509700 1617455 1617455 46555 0 46555 46555 46555 19461046 158793 20123186 0 -662140 158793 -503347 -503347 107417 143820 107417 0 532789 333204 199585 199585 MISCELLANEOUS 900099 440120 440120 440120 8401234 2949820 0 1360248 77663 77663 386164 359815 21079 5270 1984271 1852611 105328 26332 188448 169945 14802 3701 188270 169784 14789 3697 167652 156832 8656 2164 69833 62046 5252 2535 191198 169879 14378 6941 146956 130569 11052 5335 1861 1681 144 36 1080294 1057260 11656 11378 54541 48459 4101 1981 529778 515409 11495 2874 205400 195286 8091 2023 68454 62483 4777 1194 108505 108505 648117 640129 6390 1598 150679 135611 12054 3014 RECOGNITION AWARDS 63352 61373 1583 396 EQUIPMENT RENTAL AND MA 12233 11332 721 180 BANK SERVICE CHARGES 2409 2177 186 46 56949 51447 4403 1099 6383027 6040296 260937 81794 2784463 4216547 936883 804476 284925 1005990 161661 329060 42733 74287 31406957 19363205 12045594 12043752 23960502 15084440 2362321 1988137 42579082 35546689 89225 257970 401842 800865 2919130 2284520 6056667 40341 9466864 3383696 X 19036943 19428838 14075275 12734155 33112218 32162993 42579082 35546689 2018207 -2967432 0 X 0 1 X 1 0 X 2848992 3746332 2273666 2132243 4091166 15092399 2848992 3746332 2273666 2132243 4091166 15092399 126359 14966040 616311 676694 1446529 1349969 1617455 5706958 426129 2036676 363259 661152 645468 4132684 24932041 11758456 0.60030 0.60650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 19690995 765102 -6887124 276421 13292552 16751213 3853561 1020993 1934772 19690995 16190287 475602 691953 606629 16751213 13445370 1828953 1434764 518800 16190287 14157184 1036000 1073321 674493 13445370 0.04200 0.63390 0.32410 0 0 3806273 3806273 19924811 14100108 5824703 1745017 592146 1152871 5930856 4670951 1259905 12043752 BENEFICIAL INTEREST IN IRREVOCABLE TRUSTS 1164822 F CASH & INVESTMENTS HELD AS CUSTODIANS 823315 F 1988137 OTHER CURRENT LIABILITIES 40341 40341 X PART IV, LINE 2B: THE COUNCIL MAINTAINS VARIOUS ASSETS IT DOES NOT OWN, AND THEREFORE RECORDS AN OFFSETTING LIABILITY. THE CUSTODIAN FUNDS IN THE OPERATING FUND CONSISTS OF THE C.T. KOVAL TRUST. THE CUSTODIAN FUNDS IN THE ENDOWMENT FUND REPRESENT THE WILLIAM K. FITCH BOY SCOUTS DEVELOPMENT FUND AND AMOUNTS DUE TO THE WESTMORELAND-FAYETTE COUNCIL, BOY SCOUTS OF AMERICA. PART X, LINE 2: FASB ASC 740 AND SUBSECTIONS, CLARIFIES THE RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE 2022 OR 2021 CONSOLIDATED FINANCIAL STATEMENTS. TAX YEARS 2019 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. VARIOUS LUNCHEONS/DINNERS 115035 62316 52719 52719 GOLF CLASSIC/GOLF OUTINGS 36831 12721 24110 24110 5 99371 68783 30588 30588 251237 143820 107417 107417 107417 0 1 SEE EXPLANATION IN PART IV BELOW 77663 FMV FORM 990, SCHEDULE I, PART III: THE COUNCIL AWARDS SCHOLARSHIPS (CAMPERSHIPS) TO REGISTERED YOUTH MEMBERS OF THE COUNCIL. THESE CAMPERSHIPS HELP TO REDUCE THE FEE A MEMBER WOULD PAY TO GO TO A COUNCIL CAMP. THE TRAIL TO EAGLE AWARDS ARE AVAILABLE TO BOYS THAT REACH THE RANK OF "EAGLE" SCOUT WITH THIS COUNCIL. BASED ON THE ANONYMOUS DONOR'S INSTRUCTIONS THE FOLLOWING FACTORS CANNOT BE CONSIDERED IN MAKING THE AWARDS: PURSUIT OF HIGHER EDUCATION, FINANCIAL NEED, RACE, RELIGION, CULTURE, DIVERSITY OR QUOTAS OF ANY SORT. X X X X X 0 0 0 0 0 0 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 253750 0 0 0 0 0 7435 0 15559 0 276744 0 0 0 X 1 59520 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 RICHARD KRAPP AND KIMBERLY KRAPP ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND SCOUT EXECUTIVE. AN ELECTRONIC COPY WILL BE SENT TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY CIRCULATES THE CONFLICT-OF-INTEREST POLICY TO ALL EMPLOYEES AND REQUIRES ALL EMPLOYEES TO SIGN AND RETURN AN ACKNOWLEDGEMENT FORM CONFIRMING THEIR RECEIPT, UNDERSTANDING, AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 A VOLUNTEER COMPENSATION AND BENEFIT COMMITTEE ANNUALLY REVIEWS MERIT AND PERFORMANCE RAISES USING A NATIONAL BSA ORGANIZATION APPROVED COMPENSATION SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE DIETRICH FOUNDATION 600 GRANT ST SUITE 5360 PITTSBURGH PA 15219 364711746 TO SUPPORT,BENEFIT,PERFORM THE FUNCTIONS OF & CARRY OUT THE PURPOSES OF BSA PA 501(C)(3) LINE 12B, II N/A 0 BOY SCOUTS OF AMERICA TRUST FUND FLAG PLAZA 1275 BEDFORD AVENUE PITTSBURGH PA 15219 526050442 TRUST FOR THE BENEFIT OF LAUREL HIGHLANDS COUNCIL MD 501(C)(3) LINE 12C, III-FI N/A 0 CHARITABLE TRUSTS (6) PA T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE DIETRICH FOUNDATION C 425839 ACTUAL AMOUNTS RECEIVED