2024-11-14T17:53:42-07:00 2023-12-31 990 2023-01-01 221576300 BOY SCOUTS OF AMERICA BOYS 9725802000 1325 West Walnut Hill Lane Irving TX 750383008 Oscar Raposo CFO 9725802000 2024-11-15 1 2023 2024-10-15 13:58:12Z Oscar Raposo 1325 West Walnut Hill Lane Irving TX 75038 2788784226 0 1761 X www.scouting.org X 1910 TX As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train (Continued on Schedule O) 47 47 3014 467547 531651 -2261 83865322 112255408 133695396 146482946 20223273 2419409473 29145947 24835479 266929938 2702983306 1255490 1442138 0 0 51076738 78106873 12878 13860 2135234 2505626178 345879605 2557971284 425442476 -2291041346 2277540830 902582447 948061015 2959496695 727731362 -2056914248 220329653 X As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train (Continued on Schedule O) 0 0 85157183 1401448 68279840 Program Development and Delivery - Development of the program for approximately 981 thousand registered youth and over 467 thousand adult leaders; providing camping and outdoor literature, materials, and techniques, as well as engineering service, to local councils; managing the volunteer training programs of the Boy Scouts of America and handling all national program support in the areas of health and safety, activities, program evaluation, and low-income program; developing uniforms and insignia and other program elements; operating the National Scouting Museum; operating four high-adventure bases and the national jamboree. 18356808 40690 2907605 Field Operations - Support for 250 local councils, including but not limited to, administration of the Journey to Excellence program, business process assessments, assistance with long range planning, member care services for professionals and volunteers and local council and regional support. 5535878 0 1872241 Human Resources and Training - Administration of human resources policies, including recruiting, placement, and training of professional employees, managing compensation and benefits programs; and monitoring employee relations. 6411481 0 0 Marketing - Administration of public relations, including providing news releases, features for print and broadcast media, and internal news in the form of newsletters, fact sheets, and the annual report for the nationwide Scouting family. In addition, protection and promotion of the Scouting brand. 106891349 0 73856804 Scouting Programs: Insurance Costs Born for National and Local Councils - The National Council subsidized the group medical, dental, and life insurance programs for its employees and retirees. In addition, the National Council subsidized a general liability insurance program primarily for the benefit of local councils. 1604000 0 0 Scouting Programs: World Bureau Fees - The registration fee that Boy Scouts of America annually pays the World Organization of the Scouting Movement (WOSM) is based on an established fee of registered uniformed adult and youth members. This registration fee supports international enrichment programs for the youth and adult membership. These programs include World Jamborees, National Association encampments, international training programs and conferences, program related magazines, brochures and pamphlets. 114906830 0 73856804 223956699 1 0 0 1 0 0 0 1 0 1 1 0 0 1 1 1 0 1 0 1 1 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 532 0 1 3014 1 1 1 1 BF CA RQ VQ 0 0 0 0 0 0 0 1 0 0 0 X 47 47 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 AL AR AZ CA CT FL GA IL IN KY MA MD MN MS NH NJ NM NY OK OR PA PR RI SC TN UT VA WA WI WV X Stephanie Phillips- Controller 9725802300 1325 West Walnut Hill Lane Irving TX 750383008 Roger C Mosby President/Chief Executive Officer (through Dec 2023) 40 1 X 936168 0 24447 Michael A Ashline Treasurer/Chief Financial Officer (through Dec 2023) 40 1 X 669986 0 34374 Joseph Zirkman Secretary/General Counsel 40 1 X 643601 0 32365 Lisa Young SVP Human Resources 40 1 X 393728 0 24450 John Mosby EVP & Chief Youth Dev Officer 40 1 X 351477 0 42424 Jeffrey Hunt EVP - Chief Operations Officer 40 0 X 343315 0 42538 Chasity McReynolds EVP Development & Chief Dev Officer 40 1 X 337074 0 40291 Lisa Shorb EVP Administration & Chief of Staff 40 0 X 358010 0 8653 Faisal Rajani SVP Chief Investment Officer 40 0 X 318418 0 46623 Shane Calendine VP Reg Cncl Oper 40 0 X 310590 0 46897 Glen Pounder SVP and Chief Safeguarding Officer 40 0 X 329827 0 24132 David Kerley SVP Information Technology 40 0 X 293320 0 43141 Elsom Eldridge SVP Supply Chain * Supply Administration 40 1 X 253681 0 30405 Mark Winkelman SVP Supply Chain 40 1 X 254534 0 26719 Rob Ridgeway VP & GM SBR 40 0 X 240647 0 38872 Roger Krone President/Chief Executive Officer (beginning Nov 2023) 40 1 X 112787 0 4562 Steven McGowan Secretary/General Counsel 40 1 X 25593 0 10769 Alison K Schuler National Executive Board Member 1 0 X 0 0 0 Andrew Miller National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Arthur F Oppenheimer National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Aubrey B Harwell Jr National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 B Howard Bulloch National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Bradley D Tilden National Executive Board Member 1 0 X 0 0 0 Bray B Barnes National Executive Board Member 1 0 X 0 0 0 C David Moody National Executive Board Member 1 0 X 0 0 0 Charles W Dahlquist II National Executive Board Member 1 0 X 0 0 0 Craig E Fenneman National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Dale Werts National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Dan Cabela National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Daniel G Ownby National Executive Board Member 1 0 X 0 0 0 Danny Van Horn National Executive Board Member 1 0 X 0 0 0 David Alexander National Executive Board Member 1 0 X 0 0 0 David Biegler National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 David L Steward National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 David M Clark National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 David Scott National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Degas Wright National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Dennis H Chookaszian National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Devang Desai National Executive Board Member 1 0 X 0 0 0 Douglas H Dittrick National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Drayton McLane Jr National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Dr Robert M Gates National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 E Gordon Gee National Executive Board Member 1 0 X 0 0 0 Ellie Morrison National Executive Board Member 1 0 X 0 0 0 Frank D Tsuru National Executive Board Member 1 0 X 0 0 0 Frank McAllister National Executive Board Member 1 0 X 0 0 0 Frank R Ramirez National Executive Board Member 1 0 X 0 0 0 Fred Markham National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Gary Crum National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Gary E Wendlandt National Executive Board Member 1 0 X 0 0 0 Glenn Adams National Executive Board Member 1 0 X 0 0 0 Jack D Furst National Executive Board Member 1 0 X 0 0 0 James D Rogers National Executive Board Member 1 0 X 0 0 0 James S Turley National Executive Board Member 1 0 X 0 0 0 James S Wilson National Executive Board Member 1 0 X 0 0 0 Janice Bryant Howroyd National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 J Brett Harvey National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Jeanette H Prenger National Executive Board Member 1 0 X 0 0 0 Jennifer Hancock National Executive Board Member 1 0 X 0 0 0 Jim Ryffel National Executive Board Member 1 0 X 0 0 0 Joe Crafton National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 John C Cushman III National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 John Gottschalk National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 John R Donnell Jr National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Jose F Nino National Executive Board Member 1 0 X 0 0 0 Kaleen Deatherage National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Keith A Clark National Executive Board Member 1 0 X 0 0 0 Larry Simkins National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 L B Eckelkamp Jr National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Lisa Argyros National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Lou Paulson National Executive Board Member 1 0 X 0 0 0 Lyle R Knight National Executive Board Member 1 0 X 0 0 0 Michael E Sears National Executive Board Member 1 0 X 0 0 0 Michael G Hoffman National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Nathan Rosenberg National Executive Board Member 1 0 X 0 0 0 Philip M Condit National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Randall L Stephenson National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Ray T Capp National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Raymond E Johns National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 R Doyle Parrish National Executive Board Member 1 0 X 0 0 0 Rex W Tillerson National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Ricky Mason National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Robert Greene National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Robert H Reynolds National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Ronald O Coleman National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Ron Kirk National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Scott Sorrels National Executive Board Member 1 0 X 0 0 0 Scott W Beckett National Executive Board Member 1 0 X 0 0 0 Steven E Weekes National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Steve Rendle National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Steve Zachow National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Tanya Acker National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Thear Suzuki National Executive Board Member 1 0 X 0 0 0 Thomas Yarboro National Executive Board Member 1 0 X 0 0 0 Tico A Perez National Executive Board Member 1 0 X 0 0 0 Vincent LaPadula National Executive Board Member (beginning May 2023) 1 0 X 0 0 0 Wayne M Perry National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 Wesley Coleman National Executive Board Member 1 0 X 0 0 0 Wesley J Smith National Executive Board Member 1 0 X 0 0 0 William F Cronk National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 William Rosner National Executive Board Member 1 0 X 0 0 0 William W Stark Jr National Executive Board Member (Jan-May2023) 1 0 X 0 0 0 6172756 0 521662 177 0 1 0 WHITE & CASE LLP 1221 AVENUE OF THE AMERICAS New York NY 10036 Legal 16833594 PACHULSKI STANG ZIEHL & JONES 10100 SANTA MONICA BLVD STE 1300 Los Angeles CA 90067 Legal 7237178 OMNI MANAGEMENT GROUP INC 5955 DESOTO AVE STE 100 Woodland Hills CA 91367 Consultant 3895657 ALVAREZ & MARSAL HOLDINGS LLC 600 MADISON AVE 8TH FL New York NY 10022 Consultant 4288867 GILBERT LLP 700 PENNSYLVANIA AVE SE STE 400 WASHINGTON DC 20003 Legal 2576204 55 X 0 102282222 116517 916715 0 8939954 440282 112255408 High Adventure Bases 900099 50250617 49312617 938000 0 Local Council Assessments 900099 34578973 34578973 0 0 National Eagle Scout Association 900099 2640096 2640096 0 0 Regional and Professional Training 900099 3411366 3411366 0 0 Jamboree and other conferences 900099 13546066 13546066 0 0 42055828 42055828 0 0 146482946 14463146 0 -692461 15155607 0 0 0 0 4186584 0 0 4186584 1322378 0 0 0 1322378 0 1322378 0 0 1322378 6144583 2401052743 1340094 910905 4804489 2400141838 2404946327 0 0 2404946327 42326 116517 160402 -118076 0 -118076 101462568 83389519 18073049 0 286112 17786937 High Adventure Base - Other 900099 1136977 1136977 0 0 National Eagle Scout Association 900099 234567 234567 0 0 0 0 0 0 1371544 2702983306 146916490 531651 2443279757 213782 213782 903789 903789 324567 324567 0 0 4108993 2238764 954928 915301 0 57646514 45993508 11399782 253224 2882326 2299676 569989 12661 11163180 7979691 3006253 177236 2305860 1839740 455991 10129 98842 93977 0 4865 860346 860346 13860 13860 504852 504852 10351461 1989802 8361659 0 1623841 1542387 70506 10948 1263336 1203145 44081 16110 5532757 5509626 23131 9525563 8969111 382347 174105 760785 525688 137021 98076 1261209 202901 828942 229366 5296142 5296142 3016008 3016008 5389202 4933229 449289 6684 77875964 74932220 2942668 1076 Taxes 219826 833 218993 0 Insurance Claims 34700209 34700209 0 0 Bankruptcy Expense 104770852 0 104770852 0 Other Expenses 81224410 22940046 58095902 188462 1604000 1604000 0 0 425442476 223956699 199350543 2135234 56449628 45548785 87172473 133069676 12923994 11102155 15439450 37284776 37723836 40448758 16311411 12910018 212906646 138181314 77324169 74725332 214185744 206636446 18968621 8349516 366083121 377985553 902582447 948061015 213964522 224778844 72928848 91984436 197049375 185799375 65639680 216785923 2409914270 8382784 2959496695 727731362 X -2179701955 125533107 122787707 94796546 -2056914248 220329653 902582447 948061015 X 2277540830 -296929 0 0 0 0 X 0 1 X 1 0 X 86112654 103113240 92645406 83865322 111073372 476809994 86112654 103113240 92645406 83865322 111073372 476809994 16239502 460570492 20794903 12274921 11108479 18652352 19972108 82802763 17331 315873 1062905 531651 1927760 6700795 1031815 3626265 2051271 1371544 14781690 576322207 1137422996 0.79915 0.80326 X Schedule A, Part II, Line 10 Miscellaneous income. X 0 0 0 0 0 0 508831995 534337969 508831995 534337969 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 145339 20000 0 0 165339 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 Schedule C, Part II-A, Line A Arrow WV, Inc.; 27-0441319; 1325 West Walnut Hill Lane; Irving, TX 75038; Learning for Life; 75-2396057; 1325 West Walnut Hill Lane; Irving, TX 75038; National Boy Scouts of America Foundation; 75-2675978; 1325 West Walnut Hill Lane; Irving, TX 75038; Learning for Life Foundation; 26-2270708; 1325 West Walnut Hill Lane; Irving, TX 75038; BSA Endowment Master Trust; 27-6850785; 1325 West Walnut Hill Lane; Irving, TX 75038 0 0 X 0 97438466 331865 5933938 30290293 0 1889746 71524230 113252943 78808 -14302108 1219675 0 536955 97273013 127756355 2008802 19777439 35366429 118857 731336 113325974 108417408 5578482 13602686 -673491 1047 576777 127694243 167992745 994760 34555661 93964049 127281 991067 108460769 0.0 0.768 0.232 0 1 1 0 16529058 16529058 0 90445533 50925324 39520209 0 120296 110175 10121 0 105811759 87145815 18665944 0 0 0 0 74725332 Intercompany Receivable 359555455 Gift Annuity and Other Assets 18430098 377985553 0 Insurance Reserves 4878907 Gift Annuity and Other Liabilities 3503877 8382784 X 2666715000 -296927 0 0 0 -296927 2667011927 0 35971379 35971379 2702983306 375098000 0 0 0 0 0 375098000 0 50344476 50344476 425442476 Schedule D, Part III, Line 1 No comments provided. Schedule D, Part III, Line 4 Extensive collection of Scout memorabilia reflecting Boy Scouts in daily life are on display for the enjoyment of members, volunteers, and visitors. Encouraging boys to explore the many facets of Scouting. Schedule D, Part V, Line 4 Endowments consist of approximately 87 individual funds established for a variety of purposes. The endowment includes both donor-restricted endowment funds and funds designated by the Executive Board to function as endowments, are classified and reported based upon the existence or absence of donor-imposed restrictions or in accordance with the Executive Board's interpretation of relevant law. Schedule D, Part X, Line 2 Uncertainty in Income Taxes. The National Council recognizes interest and penalties related to underpayment of income taxes as income tax expense. As of December 31, 2023, the National Council had not recorded any amounts related to unrecognized income tax benefits or accrued interest and penalties. The National Council does not anticipate any significant changes to unrecognized income tax benefits over the next year. Schedule D, Part XI, Line 4b A consolidated audit of the Boy Scouts of America and related organizations financial information was completed for the year ending December 31, 2023. The audited revenues included Learning for Life, National Boy Scouts of America Foundation, Arrow WV, Inc. and regional trust revenues and reclassification of expenses netted to income are eliminated for reporting purposes. Schedule D, Part XII, Line 4b A consolidated audit of the Boy Scouts of America and related organizations financial information was completed for the year ending December 31, 2023. The audited expenses including Learning for Life, National Boy Scouts of America Foundation, Arrow WV, Inc. and regional trusts revenues and reclassification of expenses netted to income are eliminated for reporting purposes. 1 Europe (including Iceland and Greenland) 0 0 Grantmaking Support International Scouting. 324567 Central America and the Caribbean 0 0 Investments Book value of investments. 2501925 Europe (including Iceland and Greenland) 0 0 Investments Book value of investments. 717367 North America (including Canada and Mexico, but not the United States) 2 0 Program Services High Adventure Bases 412428 Europe (including Iceland and Greenland) 0 0 Program Services World Scout meetings. 8348 East Asia and the Pacific 0 0 Program Services World Scout meetings. 5257 Middle East and North Africa 0 0 Program Services World Scout meetings. 17289 South America 0 0 Program Services World Scout meetings. 1987 North America (including Canada and Mexico, but not the United States) 0 0 Program Services World Scout meetings. 504 2 0 3989672 Europe (including Iceland and Greenland) Support International Scouting. 324567 wire transfer 0 1 0 1 0 1 1 1 0 Schedule F, Part I, Line 2 The organization has an established relationship with the existing world Scouting organizations that are given grants. These specific organizations are supported due to their effectiveness and legitimacy with program documentation and finances. The organization is in contact with these organizations regularly to follow up on projects and ensure compliance. Florida Seabase Tarpon Fishing Tournament 55500 46000 9500 0 3614 26250 8504 0 39689 MN Wilderness Fishing Tournament 103343 70517 32826 0 1326 0 7258 0 73761 0 158843 116517 42326 0 4940 26250 15762 0 113450 160402 -118076 1 ASSOCIATION OF BAPTISTS FOR SCOUTING 20 GUINDOLA WAY HOT SPRINGS VILLAGE AR 71909 934116570 501(c)3 6400 Support local council scouting Cherokee Area Council 469 520 S QUAPAW AVE BARTLESVILLE OK 74003 736213045 501(c)3 5110 Support local council scouting CONNECTICUT YANKEE COUNCIL 72 60 WELLINGTON ROAD P O BOX 32 MILFORD CT 064600032 060646793 501(c)3 11523 Support local council scouting MOUNT BAKER COUNCIL 606 1715 100TH PLACE SE SUITE B EVERETT WA 98223 911622046 501(c)3 23653 Support local council scouting National Capital Area Council 082 9190 ROCKVILLE PIKE BETHESDA MD 20814 530204610 501(c)3 5485 Occoneechee Council 421 3231 ATLANTIC AVENUE RALEIGH NC 27604 560529984 501(c)3 5530 UNITED STATES NAVAL ACADEMY COMPTROLLER DEPARTMENT 181 WAINWRIGHT RD ANNAPOLIS MD 21402 237003516 501(c)3 35000 7 0 Order of the Arrow 4 4000 0 Maguire Camperships 71 37621 0 SBR Staff Association Scholarships 19 28000 0 Sea Base Camperships 113 28052 0 National Jamboree 25 6000 0 Palmer Scholarships 5 17500 0 NESA Scholarship 19 92076 0 McElwain Eagle Scholarship 10 35000 0 Philmont Camperships 555 330703 0 Philmont Scholarships 29 11645 0 Cooke Eagle Scholarships 56 300456 0 Sea Base Scholarships; Baptist Scouting Scholarships; Mayne Memorial Scholarship; Islamic Scholarship; La Fortune Scholarships; McFall Scholarships 17 12736 0 Schedule I, Part I, Line 2 Councils prepare Grant Impact progress reports. These are used for monitoring, analysis, and follow up on the grant expenditures. X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Roger Krone President/Chief Executive Officer 86421 0 25000 0 1366 0 1385 0 3178 0 117350 0 0 0 Roger C Mosby President/Chief Executive Officer (through Dec 2023) 449616 0 450000 0 36552 0 9609 0 14838 0 960615 0 0 0 Michael A Ashline Treasurer/Chief Financial Officer (through Dec 2023) 366943 0 300000 0 3043 0 9900 0 24474 0 704360 0 0 0 Joseph Zirkman Secretary/General Counsel 394161 0 250000 0 -560 0 6635 0 25730 0 675966 0 0 0 Lisa Young SVP Human Resources 316468 0 75000 0 2260 0 9900 0 14550 0 418178 0 0 0 John Mosby EVP & Chief Youth Dev Officer 319656 0 30000 0 1821 0 9817 0 32607 0 393901 0 0 0 Lisa Shorb EVP Administration & Chief of Staff 291568 0 0 0 66442 0 7673 0 980 0 366663 0 0 0 Faisal Rajani SVP Chief Investment Officer 293826 0 30000 0 -5408 0 9900 0 36723 0 365041 0 0 0 Elsom Eldridge SVP Supply Chain * Supply Administration 243971 0 0 0 9710 0 7213 0 23192 0 284086 0 0 0 Mark Winkelman SVP Supply Chain 188159 0 30000 0 36376 0 6914 0 19806 0 281255 0 0 0 Rob Ridgeway VP & GM SBR 236911 0 0 0 3736 0 7111 0 31762 0 279520 0 0 0 Jeffrey Hunt VP - Reg Cncl Oper 305725 0 30000 0 331 0 10292 0 32246 0 378594 0 0 0 Chasity McReynolds EVP Development & Chief Dev Officer 305416 0 30000 0 1658 0 6837 0 33455 0 377366 0 0 0 Shane Calendine VP Reg Cncl Oper 271981 0 30000 0 8609 0 9689 0 37207 0 357486 0 0 0 Glen Pounder VP 193109 0 135699 0 1019 0 4716 0 19416 0 353959 0 0 0 David Kerley SVP Information Technology 235361 0 25000 0 32959 0 8437 0 34703 0 336460 0 0 0 Schedule J, Part I, Line 1a Employees who travel extensively are allowed to join Airline Travel Clubs. Payment for airline travel clubs totaled $600. Airline travel club fees were reimbursed to employees and not included in employee compensation only if a substantial business purpose was provided. The Boy Scouts of America policy allows employees traveling with volunteers to upgrade to first/business class to allow the employee to discuss business during the flight. Also employees traveling extensively for philanthropic efforts are allowed to travel first/business class when potential or current donors are in first/business class to allow continued fundraising efforts. In addition, first/business class is allowed for certain employees that are required to travel extensively and also require special accommodations. The total first class travel for 2023 was $12,627 and was not included in employee's taxable compensation and were only reimbursed to the employees upon substantiation and submission of a business purpose as to why first/business class accommodations were needed. Schedule J, Part I, Line 4 David Kerley retired in 2023, compensation includes the change of control payment (unused PTO) $21,033. Lisa Shorb retired in 2023, compensation includes the change of control payment (unused PTO) $61,923. Mark Winkelman retired in 2023, compensation includes the change of control payment (unused PTO) $28,875. A County Commission of Fayette County WV 556000314 000000000 2010-11-05 50000000 Construction & equipping - Summit Bechtel 0 0 0 B County Commission of Fayette County WV 556000314 000000000 2012-03-09 175000000 Construction & equipping-Summit Bechtel 0 0 0 A 9862726 0 50000000 0 0 0 0 0 0 50000000 0 0 2013 0 0 1 1 B 29337889 0 175000000 0 0 0 0 0 0 175000000 0 0 2013 0 0 1 1 A 0 1 0 0 0.0768 0.0293 0.1061 0 0 1 B 0 1 0 0 0.0768 0.0293 0.1061 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 1 1 0 0 0 0 1 A 1 B 1 Schedule K, Part IV, Line 2c-11/05/2010 50,000,000 County Commission of Fayette County WV No Arbitrage was incurred, therefore there is no Arbitrage Rebate. Schedule K, Part IV, Line 2c-03/09/2012 175,000,000 County Commission of Fayette County WV No Arbitrage was incurred, therefore there is no Arbitrage Rebate. X 77 69413 Fair Market Value X 2 77000 Fair Market Value X 4 229466 Fair Market Value X 12 Guage Guns for Philmont Programs 50 53000 Fair Market Value X Radios and Equipment 1 7000 Fair Market Value X Saddles, tack, dutch ovens and miscellaneous 4 4403 Fair Market Value 0 0 1 1 Schedule M, Part I, Line 6 Number of vehicles donated. Schedule M, Part I, Line 7 Number of boats donated. Schedule M, Part I, Line 9 Number of stock donations. Schedule M, Part I, Lines 25-28 Number of donations. Schedule M, Part I, Line 32b CARS manages the national "One Car, One Difference" program. 100% of the proceeds are distributed to local Councils. Distributions are based upon the donor's designation or, if none, payments are made to the local Council servicing the area of the donor's zip code. Form 990, Part III (Cont. 1) them in Scoutcraft, and to teach them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by Boy Scouts. Form 990, Part VI, Section B, Line 11b Form 990 was reviewed and approved by the Controller and National Legal Counsel of the Boy scouts of America. An executive summary was prepared and that, along with Form 990 without Schedule B, was made available to the Boy Scouts of America Officers and the Boy Scouts of America Audit, Finance, and Enterprise Risk Management Committee. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Board members are given access to Form 990 without Schedule B before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board. Form 990, Part VI, Section B, Line 12c Annually a conflict of interest policy confirmation is required of the organization's Executive Board members and employees responsible for every department. The organization uses an outside company for anonymous reporting of potential ethics violations. A report of the violation is e-mailed to Internal Audit and National Legal Counsel for thorough research, review and resolution. The report, issue, and resolution are presented to the Audit Committee for review. Form 990, Part VI, Section B, Line 15 The compensation committee of the National Executive Board used comparative data to determine the annual salaries of the key executives and officers of the BSA. They discussed and documented the decision for compensation in the meeting minutes of the committee. Form 990, Part VI, Section C, Line 19 Governing documents and conflict of interest policy are available upon request. Form 990, Part VIII, Line 7a Line 7a (ii) Other - On April 19, 2023, the effective emergence date from bankruptcy under ASC 852-10 (emergence date), the Boy Scouts of America and Delaware BSA, LLC received affirmation from the bankruptcy court. All liabilities of abuse occurring before the petition date of $2,400,000,000 were transferred to the settlement trust creating an extraordinary gain, resulting in a significant decrease in the general reserve liability balance and is no longer recorded on the financial statements as of December 31, 2023. A $767,000 gain was recognized associated with core value and unsecured settlement payments to creditors whose actual liabilities were lower than what was previously recorded. Form 990, Part XI, Line 9 Write Off of Pledges Receivable. BSA Asset Management LLC 1325 West Walnut Hill Lane Irving TX 750383008 262473220 General Partner/Investments DE 0 0 N/A Delaware BSA LLC 1325 West Walnut Hill Lane Irving TX 750383008 842764311 Scouting DE 5000 4239 N/A Learning for Life 1325 West Walnut Hill Lane Irving TX 750383008 752396057 Youth Development DC 501(c)(3) 10 N/A 0 National Boy Scouts of America Foundation 1325 West Walnut Hill Lane Irving TX 750383008 752675978 Support Scouting DC 501(c)(3) 7 N/A 0 Learning for Life Foundation 1325 West Walnut Hill Lane Irving TX 750383008 262270708 Support Learning for Life programs TN 501(c)(3) 7 N/A 0 Scout Executives' Alliance PO Box 152079 Irving TX 750152079 226069455 Support Scouts' employees TX 501(c)(9) N/A 1 Arrow WV Inc 1325 West Walnut Hill Lane Irving TX 750383008 270441319 Develop program & facility for Boy Scouts WV 501(c)(3) 7 Boy Scouts of America 1 BSA Endowment Master Trust 1325 West Walnut Hill Lane Irving TX 750383008 276850785 Support Scouting DE 501(c)(3) 12a N/A 0 Atikokan Youth Ventures Inc PO Box 509 Ely MN CA 55731 High Adventure Base CA 501(c)(3) 7 N/A 0 Atikaki Youth Ventures Inc PO Box 509 Ely MN CA 55731 High Adventure Base CA 501(c)(3) 7 N/A 0 BSA Commingled Endowment Fund LP 1325 West Walnut Hill Lane Irving TX 750383008 262474514 Endowment Investments DE N/A Excluded 4898957 21623487 1 -692582 0 0.3273 1 1 1 1 1 0 0 0 0 1 1 1 1 1 1 0 1 1 1 Scout Executives' Alliance r 478956 Per tax return. Arrow WV Inc a-i 5296142 Interest incurred by Arrow for construction. BSA Commingled Endowment Fund LP s 15488975 Per tax return. BSA Commingled Endowment Fund LP r 416713 Per tax return.