2024-07-25T12:29:58-05:00 2023-12-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2023-01-01 530204610 NATIONAL CAPITAL AREA COUNCIL BOY SCOUTS OF AMERICA NATI 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 208143897 MARIO PEREZ SCOUT EXECUTIVE 3015309360 2024-07-25 1 MARIO PEREZ 999009999 0 J CALVIN MARKS P01226973 9197196400 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MARIO PEREZ 9190 ROCKVILLE PIKE BETHESDA MD 208143897 13796353 0 1761 X WWW.NCACBSA.ORG X 1922 DC THE NATIONAL CAPITAL AREA COUNCIL PROMOTES 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 BOYS AND 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. 74 73 304 16600 0 0 3097561 6403419 2769592 3493689 70124 524125 1762744 1385681 7700021 11806914 9524 34112 0 0 4650897 4847455 0 69000 1152911 4567129 4847226 9227550 9797793 -1527529 2009121 41079392 43121559 5293187 4830877 35786205 38290682 X 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 7899308 34111 3493689 THE COUNCIL DELIVERED SCOUTING PROGRAMS TO OVER 32.000 YOUTH MEMBERS IN 2023. SCOUTING PROGRAMS INCLUDE THE FOLLOWING:LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTS - A ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST GRADE (OR 7-YEAR-OLD) CHILD AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTING - AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH GRADE OR 5 TO 11 1/2 YEARS OF AGE. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. 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 AND WOMEN 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.VENTURING - A PROGRAM FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.EXPLORING - A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELP YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. 7899308 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 304 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 74 73 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X KENT SPANIER 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 20814 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 40.00 X X 271626 0 52442 MR KENT SPANIER CFO/DIRECTOR OF SUPPORT SERVICE 40.00 X 202046 0 35794 MR GEORGE MURDOCH DEPUTY SCOUT EXECUTIVE 40.00 X 113877 0 24092 MS JENNA WELLE CHIEF DEVELOPMENT OFFICER 40.00 X 110944 0 24485 MR BOBBY BURCHFIELD VP FINANCE 1.00 X X 0 0 0 COL CHRISTIAN GRIGGS VP PROGRAM IMPACT 1.00 X X 0 0 0 COL DAVID T DUHADWAY USAF RET VP LEADERSHIP & PERFORMANCE 1.00 X X 0 0 0 MR GENE IRISARI VP MEMBERSHIP 1.00 X X 0 0 0 MR BRYAN N MARTIN FIRVIDA VP MARKETING & COMMUNICATIONS (INCOMING 2023) 1.00 X X 0 0 0 MR DANIEL KOTTER TREASURER 1.00 X X 0 0 0 MS JULIA MAE-SHEN LESKO COUNCIL COMMISSIONER 1.00 X X 0 0 0 MR ROY ROGERS VP DISTRICT OPERATIONS 1.00 X X 0 0 0 MS NICOLE SMITH GENERAL COUNSEL 1.00 X X 0 0 0 MR MORGAN H SULLIVAN COUNCIL PRESIDENT 1.00 X X 0 0 0 MAJ GEN CRAIG P WESTON USAF RET VP OUTDOOR ADVENTURE 1.00 X X 0 0 0 HON J RANDOLPH BABBITT DIRECTOR 1.00 X 0 0 0 MR KEN BARRETT DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR JOSHUA BATTEN DIRECTOR 1.00 X 0 0 0 MR HOWARD BENSON DISTRICT CHAIR 1.00 X 0 0 0 MS MARIA BOTHWELL DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 DR WILLIAM W BOWERMAN DIRECTOR 1.00 X 0 0 0 DR MICHAEL BOURKE DIRECTOR 1.00 X 0 0 0 MS MIMI BRANIFF DIRECTOR 1.00 X 0 0 0 MR BARRY BROWN DIRECTOR 1.00 X 0 0 0 MR AARON D BURCIAGA DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR STEPHEN J CALDEIRA DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 MR DAVE CARMICHAEL DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR NORMAN CARTER DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR GEORGE F CAVE DIRECTOR 1.00 X 0 0 0 MR MICHAEL CHAVIRA DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR BRETT COFFEE DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 COL KENNETH P DAVIS USA RET PHD DISTRICT CHAIR 1.00 X 0 0 0 MR WILLIAM DEXTER DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR DARRYL DONAHUE DISTRICT CHAIR 1.00 X 0 0 0 DR ARDEN DOUGAN DIRECTOR 1.00 X 0 0 0 MR DALE EDWARDS DIRECTOR 1.00 X 0 0 0 MR KARL ELY DIRECTOR 1.00 X 0 0 0 MR JONATHAN L ETHERTON DIRECTOR 1.00 X 0 0 0 MR MICHAEL FILIPOWICZ DIRECTOR 1.00 X 0 0 0 MS ANGELA FRANCO DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 MR W SCOTT GRAY IV DIRECTOR 1.00 X 0 0 0 MR ROBERT BOB L GREENE DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR DENNIS M GURTZ DIRECTOR 1.00 X 0 0 0 MR JUSTIN HANEY DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MR RICHARD HARRINGTON DIRECTOR 1.00 X 0 0 0 MR RAFAY HASSAN DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MS STEPHANIE HERRERA DIRECTOR 1.00 X 0 0 0 MR WILLIAM JAY DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR JIMMIE JONES II DIRECTOR 1.00 X 0 0 0 MR VINCENT KIERNAN DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MR JOHN KILDUFF DISTRICT CHAIR 1.00 X 0 0 0 MR ROBERT KYLE DIRECTOR 1.00 X 0 0 0 MR JOE MARGRAF DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 DR AARON MARRS DISTRICT CHAIR 1.00 X 0 0 0 MS ALLISON MCKAY DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 MR THOMAS J MCKEEVER JR DIRECTOR 1.00 X 0 0 0 MR RON MEYER DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MS JEANNE MITCHELL DIRECTOR (OUTGOING 2023) 1.00 X 0 0 0 MR LOUIS MOLININI DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR NED MONROE DIRECTOR 1.00 X 0 0 0 MR JOHN B MONTGOMERY DIRECTOR 1.00 X 0 0 0 MS ASHLEE REID MOREHOUSE DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR JAMES L MORGAN DIRECTOR 1.00 X 0 0 0 MR VINCENT NAPOLEON DIRECTOR 1.00 X 0 0 0 MS JULIA L O'BRIEN DIRECTOR 1.00 X 0 0 0 MS FRAN O'REILLY DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR ROB PAINTER DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MR PETER J PANTUSO DIRECTOR 1.00 X 0 0 0 MR MICHAEL PARRISH DISTRICT CHAIR 1.00 X 0 0 0 MR CHIP POWELL DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MR ERIC W RASMUSSEN DIRECTOR 1.00 X 0 0 0 MR DAVID RICHARDSON DIRECTOR 1.00 X 0 0 0 MR PAUL RINALDI DIRECTOR 1.00 X 0 0 0 MR JOHN ROBUSTO DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR PATRICK ROONEY DIRECTOR 1.00 X 0 0 0 MS JAMIE SCHAFER DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR HUNTER SHELLEY DISTRICT CHAIR 1.00 X 0 0 0 MR TERRY SIMON DIRECTOR 1.00 X 0 0 0 MR KENNETH SPRINKLE DISTRICT CHAIR 1.00 X 0 0 0 DR TRAVIS STONER DISTRICT CHAIR (OUTGOING 2023) 1.00 X 0 0 0 MR ROLAND TAYLOR DISTRICT CHAIR 1.00 X 0 0 0 MR WILLIAM TOTTEN DISTRICT CHAIR 1.00 X 0 0 0 MR CHARLES TRUDE DISTRICT CHAIR 1.00 X 0 0 0 MR CARLOS VALLEJO DISTRICT CHAIR (INCOMING 2023) 1.00 X 0 0 0 MR PUNEET VERMA DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 HON ANDREW WHEELER DIRECTOR (INCOMING 2023) 1.00 X 0 0 0 MR ULYSSES WHITE DISTRICT CHAIR 1.00 X 0 0 0 REV DR MARK E WHITLOCK JR DIRECTOR 1.00 X 0 0 0 MR ARDEN WIDMANN DIRECTOR 1.00 X 0 0 0 MR DANIEL A WITT DIRECTOR 1.00 X 0 0 0 MR ROBERT D WOOD DIRECTOR 1.00 X 0 0 0 698493 0 136813 4 0 1 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 PROGRAM SERVICES & FEES 757701 US FOODS INC PO BOX 602215 CHARLOTTE NC 28260 CAMP CATERING 246758 2 168091 617945 26553 5590830 44580 6403419 CAMPING FEES 900099 2414837 2414837 ACTIVITY REVENUE 900099 1078852 1078852 3493689 324942 324942 330159 170468 159691 159691 159691 513722 314539 199183 199183 199183 93927 617945 94961 -1034 -1034 2312313 1409471 902842 902842 INSURANCE CLAIMS 900099 35155 35155 289027 289027 324182 11806914 4396531 0 1006964 34112 34112 561908 411235 59186 91487 3359213 2469658 348285 541270 334322 238421 38312 57589 309403 221434 35061 52908 282609 211239 27580 43790 436 233 95 108 66163 35431 14342 16390 69000 69000 46908 46908 146897 78665 31841 36391 2741 1949 89 703 1158785 1080527 16314 61944 110391 59120 23929 27342 689462 637321 21780 30361 309013 264386 15321 29306 520647 500334 9042 11271 67031 49040 8111 9880 135423 135423 1110535 1064841 20600 25094 207366 192230 12262 2874 RECOGNITION 221948 170541 13807 37600 EMPLOYMENT EXPENSES 19723 13581 2158 3984 CATERING 19241 18969 41 231 DUES & SUBSCRIPTIONS 3839 2717 131 991 10677 7901 379 2397 9797793 7899308 745574 1152911 1573101 1730351 3457434 6002740 561450 237075 1005193 110320 148770 179440 214109 92124 44020388 19434746 25457825 24585642 8131009 10005206 530501 178661 41079392 43121559 389432 449519 445177 857251 1036867 1955436 1700000 1721711 1568671 5293187 4830877 X 24670565 27040090 11115640 11250592 35786205 38290682 41079392 43121559 X 2009121 495588 -232 X 0 1 X 1 0 X 3816103 5245578 4903632 3097561 6403419 23466293 3816103 5245578 4903632 3097561 6403419 23466293 4360483 19105810 804315 604142 911347 633167 655101 3608072 386575 138082 152629 846333 324182 1847801 28922166 23825279 0.66060 0.72940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 9967765 1474000 506880 15237 11933408 15795720 76003 -2340323 115 3563520 9967765 14571562 231546 1006118 13506 15795720 14178061 11668 669855 9320 278702 14571562 12312624 300486 1611135 46184 14178061 0.28200 0.71800 0.00000 0 0 10987210 10987210 23842370 13723863 10118507 166252 166252 0 1925798 1433322 492476 7098758 4111309 2987449 24585642 10005206 F 10005206 SETTLEMENT CONTINGENCY 1500000 OPERATING LEASE LIABILITY 59634 FINANCE LEASE LIABILITY 9037 1568671 X 12475387 495588 49002 544590 11930797 46908 -170791 -123883 11806914 9970910 49002 171023 220025 9750885 46908 46908 9797793 PART IV, LINE 2B: THE COUNCIL HOLDS CASH ON BEHALF OF OTHER ORGANIZATIONS WHICH IS INCLUDED IN THE AUDITED FINANICALS AS RESTRICTED CASH. PART V, LINE 4: THE COUNCIL HAS AN ENDOWMENT FUND SPENDING POLICY THAT ALLOWS UP TO 5% ON A ROLLING THREE-YEAR AVERAGE FOR USE IN THE OPERATIONS FUND TO PROVIDE ONGOING SUPPORT FOR THE PROGRAMS THAT SUPPORT OUR MORE THAN 33,000 YOUTH MEMBERS. THE COUNCIL HAS A LONG-TERM GOAL TO SECURE NEW GIFTS ANNUALLY TO CONTINUE TO GROW THE ENDOWMENT AND ITS ABILITY TO SUPPORT OUR EVER GROWING PROGRAMS TO THE COMMUNITIES WE SERVE. PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -170,468. SPECIAL EVENT EXPENSES -218. COST OF GOODS SOLD -105. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 170,468. SPECIAL EVENT EXPENSES 218. COST OF GOODS SOLD 105. BAD DEBT 232. 1 CAMPBELL & COMPANY 190 LASALLE ST SUITE 2875 CHICAGO IL 60603 DIGITAL DONOR ENGAGEMENT 0 0 69000 -69000 69000 -69000 DC MD VA GALA 216000 191726 24274 23638 807 TECHNOLOGY LUNCHEON 211092 197563 13529 13529 10 284780 228656 56124 4628 50343 2016 711872 617945 93927 4628 87510 2823 94961 -1034 0 INDIVIDUAL ASSISTANCE 407 34112 PART I, LINE 2: THE COUNCIL PAYS ASSISTANCE DIRECTLY TO THE INSITUTION TO ENSURE THEY ARE BEING USED FOR THE INTENDED PURPOSE. X X X X 0 0 0 0 0 0 0 0 0 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 253379 0 15000 0 3247 0 36438 0 16004 0 324068 0 0 0 MR KENT SPANIER CFO/DIRECTOR OF SUPPORT SERVICE 202046 0 0 0 0 0 23315 0 12479 0 237840 0 0 0 X 7 44580 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED IN RELATION TO PUBLICLY TRADED SECURITIES REFERS TO THE TOTAL NUMBER CONTRIBUTION TRANSACTIONS RATHER THAN THE NUMBER OF SHARES RECEIVED IN THE CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL. THE 990 IS THEN PRESENTED AT AN EXECUTIVE BOARD MEETING BY THE AUDIT COMMITTEE CHAIRMAN. COPIES OF THE FORM 990 WILL BE PROVIDED TO THE EXECUTIVE BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES SIGN AN EMPLOYMENT LETTER WHICH AFFIRMS, AMONG OTHER THINGS, THAT THEY DO NOT HAVE ANY MATERIAL CONFLICTS OF INTEREST AT THE COMMENCEMENT OF EMPLOYMENT. CONFLICTS OF INTEREST WHICH OCCUR DURING THE COURSE OF EMPLOYMENT MUST BE DISCLOSED AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE COMPENSATION IS BASED ON THE BOY SCOUTS OF AMERICA POSITION CLASSIFICATIONS AND APPROVED SALARY RANGES FOR EACH POSITION CLASS. THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE USES THE NATIONAL COUNCIL'S GUIDELINES TO DETERMINE RECOMMENDED SALARY INCREASES WHICH ARE BASED ON THE ACHIEVEMENT OF PERFORMANCE BASED OBJECTIVES. THE CEO'S COMPENSATION WAS LAST REVIEWED IN JANUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -232.