2025-10-08T09:20:07-05:00 2024-12-31 994625061 CRI ADVISORS PLLC 2805 N PARK DRIVE GOLDSBORO NC 27532 990 2024-01-01 560543221 EAST CAROLINA COUNCIL BSA EAST 2525221521 PO BOX 1698 KINSTON NC 28503 DWAYNE JONES SCOUT EXECUTIVE 2525221521 2025-10-07 1 0 MICHAEL C JORDAN CPA P00290945 9197518297 2025-10-07 2024 2025-03-06 01:10:19Z DWAYNE JONES 313 BOY SCOUT BOULEVARD KINSTON NC 28503 4288804 0 1761 X ECCBSA.ORG X 1950 NC SEE SCHEDULE O. THE CORPORATION SHALL PROMOTE, 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 KIDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 15 15 45 0 0 0 566107 2683428 533917 406805 2588375 403771 304775 431499 3993174 3925503 0 0 0 0 731572 789750 0 0 163252 1227786 1148791 1959358 1938541 2033816 1986962 10546139 13005820 1192436 1137344 9353703 11868476 X THE CORPORATION SHALL PROMOTE, 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 KIDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 1739459 0 776282 MULTIPLE SCOUT UNITS ARE INVOLVED IN SCOUTING ACTIVITIES AND PROGRAMS OVER A TWENTY COUNTY AREA. THESE ACTIVITITES ARE DESIGNED TO ENFORCE BOY SCOUT IDEALS AND ENHANCE CHARACTER. FOR 2024, THE COUNCIL RECOGNIZED 84 EAGLE SCOUTS, 1,328 CUB SCOUTS, 1,210 SCOUTS BSA, 1,282 LEADERS PARTICIPATED. 1739459 1 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 45 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X EAST CAROLINA COUNCIL BSA 2525221521 313 BOY SCOUT BLVD KINSTON NC 28503 CARL TURNER JR IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 TODD SMITH COUNCIL COMMISSIONER 1.00 X X 0 0 0 DR MARK SPRAGUE VICE PRESIDENT 1.00 X X 0 0 0 BEN MOORE VICE PRESIDENT 1.00 X X 0 0 0 JEFF MCCAULEY PRESIDENT 5.00 X X 0 0 0 HARRY SANDERS VICE PRESIDENT 1.00 X X 0 0 0 DR FRANK L EAGLES VICE PRESIDENT 1.00 X X 0 0 0 RUSSELL PROCTOR VICE PRESIDENT 1.00 X X 0 0 0 CORY TAYLOR VICE PRESIDENT 1.00 X X 0 0 0 SKIP GREENE VICE PRESIDENT 1.00 X X 0 0 0 JOHN LEIGHTON VICE PRESIDENT 1.00 X X 0 0 0 BILL BODDIE SR VICE PRESIDENT 1.00 X X 0 0 0 MIKE ZIMMER VICE PRESIDENT 1.00 X X 0 0 0 DWAYNE JONES SCOUT EXECUTIVE 40.00 X 99719 0 8432 99719 0 8432 0 0 0 0 0 54930 3255 2625243 13860 2683428 CAMPING REVENUE 900099 256623 256623 ACTIVITY REVENUE 900099 150182 150182 406805 298717 298717 105054 0 105054 105054 105054 224403 57327 167076 167076 417891 305974 111917 111917 OTHER REVENUES 900099 152506 152506 152506 3925503 776282 0 465793 621134 558833 18847 43454 122144 107744 4356 10044 46472 41827 1405 3240 183965 93811 3238 86916 153873 151867 607 1399 64429 59282 1557 3590 25330 24649 206 475 36894 36894 173006 172537 142 327 69006 65564 1041 2401 SUPPLIES 253451 252554 254 643 MAINTENANCE 53116 50246 868 2002 RECOGNITION AWARDS 43938 39979 856 3103 OTHER EXPENSES 22711 20867 558 1286 69072 62805 1895 4372 1938541 1739459 35830 163252 3826523 547733 220574 211004 19567 11395 55882 68183 16126 16816 6600390 4406589 2252667 2193801 4154800 9956888 10546139 13005820 33016 90468 40998 32817 1118422 1014059 1192436 1137344 X 4779629 6672490 4574074 5195986 9353703 11868476 10546139 13005820 1986962 555527 -27716 0 X 0 1 X 1 0 X 848176 966949 1079939 566107 2683428 6144599 848176 966949 1079939 566107 2683428 6144599 6144599 112753 177158 76390 204472 298717 869490 7014089 2773870 0.87600 0.86240 X 3916881 3280 498343 210000 4208504 3445080 3700 468101 3916881 4072015 2800 -629735 3445080 4249238 49661 379614 606498 4072015 4160591 240560 338087 490000 4249238 0 0 500097 500097 3555319 2469394 1085925 859276 672882 186394 1685698 1264313 421385 2193801 CUSTODIAN ACCOUNTS 117910 DUE TO NATIONAL BSA 896149 1014059 X 4453314 527811 527811 3925503 0 3925503 1938541 0 1938541 0 1938541 PART V, LINE 4: TO PROVIDE FINANCIAL SUPPORT FOR THE COUNCIL'S EXEMPT PURPOSE AND MAINTENANCE OF CAMP PROPERTIES. PART X, LINE 2: THE COUNCIL IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024 AND 2023, THE COUNCIL HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X NC BODDIE-NOELL GOLF TOURNAMENT 175928 175928 46123 OYSTER ROAST 48474 48474 11203 224402 224402 57326 57326 167076 1 PART I, LINE 2: THERE ARE TWO TYPES OF GRANTS GIVEN FOR ASSISTANCE BY EAST CAROLINA COUNCIL. ONE IS FOR FINANCIAL ASSISTANCE TO ATTEND SUMMER CAMP OR HIGH ADVENTURE ACTIVITIES CAMPERSHIPS. THE SECOND IS FOR MEMBERSHIP FEE ASSISTANCEREGISTRATION). BOTH HAVE APPLICATIONS WHICH DESCRIBES THE NEED FOR FINANCIAL ASSISTANCE X X X X 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSEE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECTUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISTIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSCT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS INCLUDING PROPOSALS TO MERGE AND CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B THE SCOUT EXECUTIVE REVIEWS FORM 990 PREPARED BY AUDITOR BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS, PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE, AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL. EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE BOARD EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. LINE 15B - COMPENSATION PROCESS FOR OFFICERS. EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICALLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTIION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 313 BOY SCOUT BOULEVARD, KINSTON, NC 28501. ALL DOCUMENTS ARE REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990T; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS; MINUTES OF THE EXECUTIVE BOARD MEETINGS.