2025-05-06T14:29:24-04:00 2024-12-31 883651234 PHILLIPS CPAS & ADVISORS 201 LAVINIA AVE GREENVILLE SC 29601 990 2024-01-01 570314427 BLUE RIDGE COUNCIL INC BOY SCOUTS OF AMERICA BLUE 8642338363 1 PARK PLAZA GREENVILLE SC 296075851 GREGORY BALOG PRESIDENT 8642338363 2025-05-05 true false MATTHEW V PHILLIPS P01360869 8642361380 2025-05-06 2024 2025-03-06 01:10:19Z GREGORY BALOG 1 PARK PLAZA GREENVILLE SC 296075851 2164990 false X WWW.BLUERIDGECOUNCIL.ORG X 1923 SC 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 KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 63 63 64 1288 0 732667 1143030 811113 528064 124295 126773 180393 164583 1848468 1962450 0 0 960144 1017498 0 183501 1084129 961205 2044273 1978703 -195805 -16253 3998940 4013489 193493 224295 3805447 3789194 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 KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 1772032 528064 BOY SCOUTS IS A COMPREHENSIVE YOUTH DEVELOPMENT PROGRAM WHOSE GOAL IS TO DEVELOP IN YOUTH THE LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND ACTIVE CITIZENS. THE BLUE RIDGE COUNCIL CURRENTLY SERVES 2,974 YOUTH MEMBERS. 1772032 true true false false false false false false false true true false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true false false false true 0 0 64 true false false false false false false false false X 63 63 false false false false true true true true true false true true true true true true true true true true false SC X X X GREG BALOG 8642338363 1 PARK PLAZA GREENVILLE SC 29607 GREGORY BALOG PRESIDENT 40.00 X 223409 0 0 TED ANGERMEIER COUNCIL MEMB 1.00 X 0 0 0 GARY BEERMAN COUNCIL MEMB 1.00 X 0 0 0 MIKE BERNHARD COUNCIL MEMB 1.00 X 0 0 0 KEN BETSCH COUNCIL MEMB 1.00 X 0 0 0 HARRY BOLICK COUNCIL MEMB 1.00 X 0 0 0 CHRIS BOURNE COUNCIL MEMB 1.00 X 0 0 0 DAVE BRENNER VP FOS/MAJOR 1.00 X 0 0 0 CHARLES BREWER COUNCIL MEMB 1.00 X 0 0 0 SUE BROADWATER COUNCIL MEMB 1.00 X 0 0 0 JEFF BROWN COUNCIL MEMB 1.00 X 0 0 0 MARSHALL BROWN COUNCIL MEMB 1.00 X 0 0 0 RUSSELL CANN VP MARKETING 1.00 X 0 0 0 TODD CANTRELL COUNCIL MEMB 1.00 X 0 0 0 JOHN CEDERMAN COUNCIL MEMB 1.00 X 0 0 0 TAB CLARDY COUNCIL MEMB 1.00 X 0 0 0 SCOTT CRANDALL COUNCIL MEMB 1.00 X 0 0 0 GLENN DAVIS COUNCIL MEMB 1.00 X 0 0 0 BRIAN DISHER COUNCIL MEMB 1.00 X 0 0 0 LEE DIXON COUNCIL PRES 1.00 X 0 0 0 BILL EDGE VP PROGRAM 1.00 X 0 0 0 ROBIN FOSTER VP SPECIAL E 1.00 X 0 0 0 DAVID GARDNER VP DISTRICT 1.00 X 0 0 0 JB GARRETT VP OF FINANC 1.00 X 0 0 0 CODY GASQUE COUNCIL MEMB 1.00 X 0 0 0 BO GOSSETT COUNCIL MEMB 1.00 X 0 0 0 MILLS GRANT COUNCIL MEMB 1.00 X 0 0 0 PHILLIP KILGORE VP ENDOWMENT 1.00 X 0 0 0 DEE KIVETT COUNCIL MEMB 1.00 X 0 0 0 KIMBERLY LANCE COUNCIL MEMB 1.00 X 0 0 0 BRIAN LEACH COUNCIL MEMB 1.00 X 0 0 0 BOB LINK COUNCIL MEMB 1.00 X 0 0 0 CHRIS LOEWER COUNCIL MEMB 1.00 X 0 0 0 CARROLL LUCK COUNCIL MEMB 1.00 X 0 0 0 GEORGE MCCALL COUNCIL MEMB 1.00 X 0 0 0 MAC MCLEAN NATIONAL COU 1.00 X 0 0 0 TREY MOORE COUNCIL MEMB 1.00 X 0 0 0 CARL MULLER LEGAL COUNSE 1.00 X 0 0 0 NICHOLE NIEMEYER COUNCIL MEMB 1.00 X 0 0 0 STEVE PARDUE COUNCIL MEMB 1.00 X 0 0 0 RICHARD PFALTZGRAFF COUNCIL MEMB 1.00 X 0 0 0 LEE PLUMBLEE COUNCIL MEMB 1.00 X 0 0 0 STUART PLYLER COUNCIL MEMB 1.00 X 0 0 0 ROBERT RAINEY COUNCIL MEMB 1.00 X 0 0 0 CHAD REINGARDT COUNCIL MEMB 1.00 X 0 0 0 SANDI RICE COUNCIL MEMB 1.00 X 0 0 0 OLIVIER SALAMIN COUNCIL MEMB 1.00 X 0 0 0 CAROLINE SCHRODER COUNCIL MEMB 1.00 X 0 0 0 VIC SHELBURNE COUNCIL MEMB 1.00 X 0 0 0 JOHNNY SMITH COUNCIL COMM 1.00 X 0 0 0 LINDSAY SMITH LEGAL COUNSE 1.00 X 0 0 0 STEVE SPINKS COUNCIL MEMB 1.00 X 0 0 0 MICKEY STOKES VP SAFE SCOU 1.00 X 0 0 0 RODNEY STONE COUNCIL MEMB 1.00 X 0 0 0 BO STUCKEY COUNCIL MEMB 1.00 X 0 0 0 DANNY TALLENT COUNCIL MEMB 1.00 X 0 0 0 MICHAEL THOMPSON VP NESA/ALUM 1.00 X 0 0 0 VINCE TOMASELLO COUNCIL MEMB 1.00 X 0 0 0 TONY TURNER COUNCIL MEMB 1.00 X 0 0 0 PHILIP WHISNANT COUNCIL MEMB 1.00 X 0 0 0 BRUCE WHITE IMM PAST PRE 1.00 X 0 0 0 RADAKA WILLIAMS COUNCIL MEMB 1.00 X 0 0 0 JAMES RUSH WILSON COUNCIL MEMB 1.00 X 0 0 0 DEAN LIVINGSTON PRESIDENT EL 1.00 X 0 0 0 223409 1 false true false 19796 1123234 1143030 CAMPING REVENUE 333572 333572 MISC ACTIVITY REVENUE 142553 142553 ACTIVITY REVENUE 51939 51939 528064 126773 126773 123388 41611 81777 241165 160929 80236 80236 OTHER REVENUE 2570 2570 2570 1962450 610870 126773 223409 201977 3897 17535 583852 527845 10183 45824 147130 131891 2771 12468 63107 57139 1085 4883 22775 22775 9244 5860 615 2769 5053 3014 68 1971 186935 184132 510 2293 54252 48637 1021 4594 9396 8824 104 468 51180 51180 222008 216177 1060 4771 80953 77087 703 3163 SUPPLIES 230497 164591 65 65841 EQUIPMENT MAINTENANCE 32366 29651 494 2221 TELEPHONE 19660 18284 250 1126 SPECIFIC ASSISTANCE 18635 17895 135 605 18251 5073 209 12969 1978703 1772032 23170 183501 796859 915625 341500 238017 119276 222351 1436 15844 10734 16965 30430 73437 6778934 4247684 2698705 2531250 3998940 4013489 18424 32685 18689 71986 156380 119624 193493 224295 X 3600549 3275687 204898 513507 3805447 3789194 3998940 4013489 -16253 X false true X true false X 916150 1171573 784212 732667 1143030 4747632 916150 1171573 784212 732667 1143030 4747632 4747632 148699 142024 116322 124295 126773 658113 100756 516757 499514 811113 528064 2456204 7861949 4244509 0.60390 0.57800 X PART II, LINE 10 2,456,204 SUPPLEMENTAL INFORMATION PART II LINE 10 OTHER REVENUE DETAIL: CAMPING REVENUE 333,572 ACTIVITY REVENUE 51,939 MISCELLANEOUS 142,553 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2532098 218319 77780 92452 2735745 3085641 1001 123343 677887 2532098 3709228 6250 -629693 144 3085641 3455698 282386 221276 250132 3709228 3422528 38560 -3206 2184 3455698 0.21190 0.60680 0.18130 false true true 266004 266004 6139935 4000574 2139361 334103 208218 125885 38892 38892 2531250 CUSTODIAL ACCOUNTS 119624 119624 X 1962450 1962450 1962450 1978703 1978703 1978703 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS. GOLF TOURNAMENT 73480 73480 26830 AUCTION 49908 49908 14781 123388 123388 41611 41611 81777 X X X X false false false false false false false false false GREGORY BALOG PRESIDENT 223409 223409 FORM 990 - ORGANIZATION'S MISSION 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 KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A OFFICERS ARE ELECTED BY THE BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. FORM 990, PAGE 6, PART VI, 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 AND TREASURER. 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 MONOTORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSITION, 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, PAGE 6, PART VI, LINE 15A 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 OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY STRUCTURED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B 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 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. FORM 990, PAGE 6, PART VI, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, 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 PUBLICLY 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 INSPECTION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 1 PARK PLAZA, GREENVILLE, SC 29607: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990 T; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS; MINUTES OF THE EXECUTIVE BOARD MEETINGS. 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