2025-11-13T07:50:57-06:00 2024-12-31 050255779 SANSIVERI KIMBALL & CO LLP 50 HOLDEN STREET PROVIDENCE RI 02908 990 2024-01-01 050308384 NARRAGANSETT COUNCIL BOY SCOUTS OF AMERICA NARR 4013518700 223 SCITUATE AVENUE CRANSTON RI 02921 TIMOTHY C MCCANDLESS SCOUT EXECUTIVE/CEO 4013518700 2025-11-12 1 0 LINDA M PEARSON CPA P02361807 4013310500 2025-11-12 X 2024 2025-03-06 01:10:19Z TIMOTHY C MCCANDLESS 223 SCITUATE AVENUE CRANSTON RI 02921 11558722 0 1761 X WWW.NARRAGANSETTBSA.ORG X 1917 RI IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA (BSA) TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES BSA STRIVES TO INSTILL ARE BASED ON THOSE FOUND IN THE BOY SCOUT OATH AND LAW. 68 68 323 2879 0 0 2162649 2980672 3492805 3660531 254584 1259238 720541 646561 6630579 8547002 214636 273418 0 0 3465419 4094971 0 0 252493 3924791 3687046 7604846 8055435 -974267 491567 30844922 32129315 631933 606797 30212989 31522518 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA (BSA) TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES BSA STRIVES TO INSTILL ARE BASED ON THOSE FOUND IN THE BOY SCOUT OATH AND LAW. 0 0 7239356 273418 4973450 THE SCOUTING PROGRAM INCLUDES 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 - ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR-OLD) CHILD AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SCOUTS BSA - SCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES.VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 (OR 13 WITH COMPLETION OF THE EIGHTH GRADE) THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.EXPLORING - A PROGRAM FOR YOUNG MEN AND WOMEN AGES 14 TO 20. EXPLORING PARTNERS WITH LOCAL BUSINESSES AND ORGANIZATIONS TO MENTOR STUDENTS IN THEIR CHOSEN CAREER FIELDS; GIVING THEM UNIQUE, HANDS-ON OPPORTUNITIES THAT THEY MIGHT OTHERWISE NEVER EXPERIENCE. 7239356 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 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 0 0 0 0 1 1 0 1 323 1 1 1 0 0 0 0 1 1 0 0 0 0 X 68 68 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 RI MA X MARC CARDIN DIRECTOR OF SUPPORT SERVICECFO 4013518700 223 SCITUATE AVENUE CRANSTON RI 02921 DENNIS F LEAHY IMMEDIATE PAST PRESIDENT,VP ASSET MANAGER, EXEC BM 1.50 X X 0 0 0 LLOYD P ALBERT VP - STRATEGIC PLANNING & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 PAUL SCHOFIELD EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 TIMOTHY MCCANDLESS SECRETARY, SCOUT EXECUTIVE & CEO 50.00 X X 298116 0 58676 RICHARD PARTRIDGE COUNCIL TREASURER & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 ANDREW HEWITT EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GARY FURTADO COUNCIL PRESIDENT & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 DR CHRISTOPHER S BLACK EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JOSEPH F MATTHEWS VP - OPERATIONS & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 GEORGE SHUSTER MEMBER AT LARGE/COMMUNITY OUTREACH & EXECUTIVE BM 1.50 X X 0 0 0 PETER W HAM VP - SAFE SCOUTING & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 JUDGE WILLIAM TREZVANT VP - SCOUTREACH & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 ROBERT A DEFELICE VP - PROGRAM & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 EDWARD T BRODERICK MEMBER AT LARGE/COMMUNITY OUTREACH & EXECUTIVE BM 1.50 X X 0 0 0 J MICHAEL FALVEY VP DEVELOPMENT & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 ERIC JAIKES ESQ LEGAL COUNSEL MA & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 DANIEL E BURGOYNE ESQ LEGAL COUNSEL RI & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 LEE ALAN DUCKWORTH EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 P RYAN ANTROP EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MANUEL I BAGACO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 LARRY BARTLEY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GARY BOURNE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 LEONARD BRADLEY JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDREW A BROWN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 VICTOR CAPELLAN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 BRETT JOHNSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 PAUL CHOQUETTE JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT A DIMUCCIO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DENNIS DION EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DANA GAEBE ESQ EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DANIEL GILBANE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 FREDERICK P GARIEPY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JOSEPH GENCARELLA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MICHAEL HEBNER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEPHEN HINGER EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT HOWARD EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CHRISTIAN JENNER ESQ EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ALBERT KANDARIAN JRCLUCHFC EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 JESSIE KANTER VP - MEMBERSHIP & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 KEVIN J KENNEDY EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDERS MARTENSON III MD EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DON THIEME EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RICHARD NORBERG NOMINATING COMMITTEE CHAIR & EXECUTIVE BOARD MEMBE 1.50 X X 0 0 0 CHARLES NORMAND ESQ EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 GEORGE PALMISCIANO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID PAULSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT H PEASE JR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID PICKERING EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 LAURA CARON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ALAN RESNICK EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 RANDALL SACILOTTO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DAVID SANTOROCFPMBA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT J SIRHAL EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROBERT K TAYLOR ESQ EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 TRENT THEROUX EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEPHEN TORTOLANI EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MICHAEL MARSEGLIA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CLIFFORD WHITE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 STEVEN ZENOFSKY VP - TRAINING 1.50 X X 0 0 0 NATHAN WETMORE EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 TODD GUSTAFSON EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ROB COATES COUNCIL COMMISSIONER & EXECUTIVE BOARD MEMBER 1.50 X X 0 0 0 JAMES CUNHA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 CRISTIAN GIRALDO EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 DREW HELM EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MATTHEW LEATHERS EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MIKE MELLOR EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 FELICE SILVIA EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 REV LAURI SMALLS EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 ANDREW BROWN EXECUTIVE BOARD MEMBER 1.50 X 0 0 0 MARC CARDIN DIRECTOR OF SUPPORT SERVICES 50.00 X 136210 0 28678 MARK ARNOLD DIRECTOR OF FIELD SERVICE 40.00 X 101335 0 13115 DIANE CLOUTIER SAFE SCOUTING DIRECTOR 40.00 X 124991 0 16551 660652 0 117020 4 1 1 0 0 6153 493377 2481142 377388 2980672 SCOUT CAMPING 900099 3234461 3234461 ADVENTURE CARD MEMBERSHIP - OTHER 900099 282359 282359 SCOUT ACTIVITIES 900099 143711 143711 3660531 592880 592880 50096 0 50096 50096 50096 3130013 3350 2325994 141011 804019 -137661 666358 666358 57033 493377 57033 0 753186 487682 265504 265504 OTHER INCOME 900099 330961 330961 330961 8547002 4973450 0 592880 273418 273418 434327 383638 37602 13087 2803926 2476689 242748 84489 375300 315404 44432 15464 194325 163312 23006 8007 287093 260716 19567 6810 40512 32180 7509 823 92053 92053 63060 63060 10125 8042 1877 206 620245 611466 4287 4492 260386 233244 20134 7008 127366 104423 13780 9163 576788 568952 5813 2023 243387 234770 6392 2225 SUPPLIES 920952 880959 9407 30586 OTHER 497745 449676 30921 17148 RECOGNITION AWARDS 127453 102257 2474 22722 PRINTING AND PUBLICATIO 106974 77150 1584 28240 8055435 7239356 563586 252493 809 809 1665112 1787092 218414 195608 81846 46181 113190 106975 66074 122842 18933826 8114265 10958866 10819561 15599286 16669621 1995811 2253838 145514 126788 30844922 32129315 85595 65555 396425 426554 99996 87279 49917 27409 631933 606797 X 15421907 15442269 14791082 16080249 30212989 31522518 30844922 32129315 X 491567 825952 -7990 X X 0 1 X 1 0 X 2777256 2213008 1915583 2162649 2980672 12049168 2777256 2213008 1915583 2162649 2980672 12049168 2956209 9092959 586848 1360919 446999 482993 592880 3470639 794037 561580 851826 403993 330961 2942397 18462204 15103705 0.49250 0.49290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 17725544 534325 2132802 1360000 19032671 16099651 91730 2445392 890000 17725544 20622339 31769 -3615372 930195 8890 16099651 18495507 59327 2067505 20622339 17524417 70528 900562 18495507 0.10000 0.60000 0.30000 1 0 14743453 5522807 9220646 1537173 929019 608154 2141177 1662439 478738 512023 512023 10819561 CORPORATE BONDS 347479 F GOVERNMENT SECURITIES 888662 F PRIVATE EQUITY FUND 1017697 F 2253838 OPERATING LEASE LIABILITY - CURRENT 23416 OPERATING LEASE LIABILITY - LONG TERM 3993 27409 X 9272911 825952 825952 8446959 92053 7990 100043 8547002 7963382 0 7963382 92053 92053 8055435 PART IV, LINE 2B: THE CUSTODIAL ACCOUNTS ARE HOLDING ACCOUNTS FOR FEES PAID BY INDIVIDUALS OR TROOPS FOR APPLICATIONS AND RENEWALS. INSTEAD OF PAYING THE NATIONAL ORGANIZATION DIRECTLY, THE TROOPS PAY THE COUNCIL AND THE COUNCIL PAYS THE NATIONAL ORGANIZATION WHEN THE RENEWAL IS DUE. THE MONIES COLLECTED BUT NOT YET REMITTED TO NATIONAL ARE RETAINED IN THE OPERATING CHECKING ACCOUNT UNTIL CHECKS ARE DRAWN ON WHEN THE FUNDS ARE PAID TO THE NATIONAL ORGANIZATION. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512 OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL EVALUATES TAX POSITIONS IT HAS TAKEN IN ORDER TO DETERMINE WHETHER OR NOT IT HAS TAKEN AN UNCERTAIN TAX POSITION WHICH WOULD REQUIRE EITHER DISCLOSURE OR RECOGNITION WITHIN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL DOES NOT BELIEVE THAT IT HAS TAKEN ANY UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE OR RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI LINE 4B OTHER ADJUSTMENTS LOSSES FROM UNCOLLECTIBLE PLEDGES, REFUNDS OR CONTRIBUTIONS AND SERVICE REVENUE DISTINGUISHED CITIZEN LUNCH 412835 382682 30153 4453 25700 SPORTING CLAYS 71647 62202 9445 6345 400 2700 3 65928 48493 17435 10480 6955 550410 493377 57033 14933 39000 400 2700 57033 0 1 SPECIFIC ASSISTANCE 1284 222368 SUPPORT TO COVER COSTS ASSOCIATED WITH UNIFORMS, CAMPER MEMBERSHIPS, AND SCOUT REGISTRATION. SCHOLARSHIPS FOR STUDENTS ATTENDING U.S. COLLEGES 37 51050 SCHOLARSHIPS FOR STUDENTS ATTENDING U.S. COLLEGES PART I, LINE 2: CASH AWARDS ARE MADE TO EDUCATIONAL SCHOLARSHIP RECIPIENTS. ANY CHECKS IN EXCESS OF $500 ARE MADE PAYABLE TO THE COLLEGE WITH A SPECIFIC REFERENCE TO THE INDIVIDUAL RECIPIENT. THIS PROVIDES THE COUNCIL WITH SUFFICIENT CONFIDENCE THAT THE GRANTS AWARDED HAVE BEEN USED IN THE MANNER PROVIDED FOR IN THE GRANT APPLICATIONS. 1 X X X X 0 0 0 0 0 0 0 0 0 TIMOTHY MCCANDLESS SECRETARY, SCOUT EXECUTIVE & CEO 298116 0 0 0 0 0 9300 0 49376 0 356792 0 0 0 MARC CARDIN DIRECTOR OF SUPPORT SERVICES 136210 0 0 0 0 0 0 0 28678 0 164888 0 0 0 X 4 377388 MARKET QUOTE 0 1 0 SCHEDULE M, PART I, COLUMN (B): THE ORGANIZATION HAS REPORTED THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 ADVISORY BOARD MEMBER PATRICK J. MURRAY, JR. IS PRESIDENT/ CEO AND MEMBER OF THE BOARD OF DIRECTORS OF BRISTOL COUNTY SAVINGS BANK. BOARD MEMBER DENNIS F. LEAHY IS EMPLOYED BY BRISTOL COUNTY SAVINGS BANK AND IS A BENEFACTOR OF THE BCSB CHARITABLE FOUNDATION. BOARD MEMBER RICHARD PAULSON, JR. IS THE FATHER OF BOARD MEMBER DAVID PAULSON. FORM 990, PART VI, SECTION A, LINE 6 EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7A EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS MADE BY THE EXECUTIVE BOARD RELATED TO MERGERS OR CONSOLIDATIONS WITH ANOTHER BOY SCOUT COUNCIL ARE SUBJECT TO APPROVAL BY MEMBERS OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS FORM 990 ON BEHALF OF THE BOARD AND RECOMMENDS TO APPROVE OR REJECT THE FORM 990. THE BOARD VOTES TO ACCEPT THE RECOMMENDATION OF THE AUDIT COMMITTEE TO APPROVE OR REJECT THE FORM 990. 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 AND TREASURER. ADDITIONALLY, THE COUNCIL COMPLIES 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. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION & BENEFIT PROCEDURES: THE HUMAN RESOURCES DIVISION OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA ESTABLISHES STANDARD POSITION CLASSIFICATION CRITERIA, EMPLOYEE EVALUATION METHODS, AND RECOMMENDED SALARY CHARTS FOR COMMISSIONED PROFESSIONALS (CAREER SCOUTERS). SALARY RANGES & BENEFITS ARE REVIEWED BY INDEPENDENT CONSULTANTS WHO ISSUE AN OPINION ON THE FAIRNESS OF THE COMPENSATION PROGRAM. AT THE BEGINNING OF THE YEAR, IN CONSULTATION WITH THEIR STAFF LEADER, EACH EMPLOYEE ESTABLISHES SPECIFIC CRITERIA AND MEASUREMENTS UPON WHICH THEIR PERFORMANCE WILL BE EVALUATED THROUGHOUT THE YEAR. EMPLOYEES ARE REVIEWED PERIODICALLY THROUGHOUT THE YEAR TO ASSESS THEIR PERFORMANCE. AT YEAR END A FINAL EVALUATION IS CONDUCTED. IN ADDITION TO THE MEASURABLE CRITERIA, EMPLOYEE MODE (HOW THEY DO THEIR JOB) MAY AFFECT THE FINAL REVIEW. SALARY INCREASES ARE BASED ON EMPLOYEE PERFORMANCE RATING. THERE ARE NO ANNUAL COST OF LIVING SALARY ADJUSTMENTS. SALARY INCREASES FOR COUNCIL STAFF ARE DETERMINED BY THE SCOUT EXECUTIVE USING THE ABOVE METHOD AND ARE SUBJECT TO BUDGET CONSTRAINTS. THERE IS A VOLUNTEER COMPENSATION & BENEFITS COMMITTEE APPOINTED BY THE COUNCIL PRESIDENT THAT INCLUDES THE PRESIDENT AND OTHER MEMBERS OF THE BOARD. THE COMPENSATION & BENEFITS COMMITTEE REVIEWS THE RECOMMENDED STAFF SALARY INCREASES AS PRESENTED BY THE SCOUT EXECUTIVE. THIS COMMITTEE, IN CONSULTATION WITH THE NORTHEAST REGION, BOY SCOUTS OF AMERICA, DETERMINES THE SCOUT EXECUTIVE'S SALARY INCREASE, IF ANY, IN THE MANNER DESCRIBED ABOVE. THE NARRAGANSETT COUNCIL HAS ESTABLISHED A SIMILAR SYSTEM FOR ADMINISTRATIVE EMPLOYEES OF THE COUNCIL. ALL SALARIES FALL WITHIN THE RECOMMENDED GUIDELINES. BENEFIT PROGRAMS ARE ADMINISTERED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THE NARRAGANSETT COUNCIL HAS ADOPTED THE STANDARD BSA BENEFIT PROGRAMS WHICH ALL LOCAL COUNCILS ARE REQUIRED TO PARTICIPATE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: LOSSES FROM UNCOLLECTIBLE PLEDGES, REFUNDS OF CONTRIBUTIONS & SERVICE REV -7,990. FORM 990 PART VI, SECTION A QUESTION 4 THE AUDIT COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 ON BEHALF OF THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE PERFORMS SUCH REVIEW USING AN EMAILED DRAFT VERSION OF THE FORM 990 PRIOR TO FILING THE RETURN.