2025-11-17T14:13:19-06:00 2024-12-31 232108173 RKL LLP 102 PICKERING WAY STE 300 EXTON PA 19341 990 2024-01-01 231365194 NEW BIRTH OF FREEDOM COUNCIL BOY SCOUTS OF AMERICA #544 NEWB 7176204514 400 TUCKAHOE ROAD DILLSBURG PA 17019 LANCE E SMITH TREASURER 7176204514 2025-11-14 1 0 STEPHANIE E KANE CPA P01275157 4848742200 2025-11-14 2024 2025-03-06 01:10:19Z RONALD M GARDNER JR 400 TUCKAHOE ROAD DILLSBURG PA 17019 9877902 0 1761 X WWW.NEWBIRTHOFFREEDOM.ORG X 1931 PA THE SCOUTING PROGRAM PROMOTES 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. 46 46 106 2598 0 0 1039999 1255792 1216167 918713 294050 3494924 292180 295702 2842396 5965131 25615 28501 0 0 1699524 1638617 0 0 234616 1634349 1509140 3359488 3176258 -517092 2788873 12030711 13183606 2918999 1518090 9111712 11665516 X THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: THE COUNCIL IS A NON-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, 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 GIRLS 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. 0 0 2563534 28501 927702 THE NEW BIRTH OF FREEDOM COUNCIL, BOY SCOUTS OF AMERICA, COORDINATES SCOUTING PROGRAMS IN ADAMS, CUMBERLAND, DAUPHIN, FRANKLIN, PERRY AND YORK COUNTIES. THE SCOUTING PROGRAM EMPHASIZES PERSONAL DEVELOPMENT IN SUCH AREAS AS CITIZENSHIP, INTEGRITY, SELF-RELIANCE, AND OTHER KINDRED VIRTUES. SCOUTING PROGRAMS INCLUDE: LION SCOUTS - A FUN INTRODUCTION TO SCOUTING FOR BOYS AND GIRLS IN KINDERGARTEN AND THEIR ADULT PARTNERS THAT INTRODUCES 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) BOY OR GIRL AND THEIR ADULT PARTNER (USUALLY A PARENT) THAT STRESSES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND FAMILY UNDERSTANDING. A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING - A 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. CUB SCOUTING IS FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8,9, AND 10 YEARS OLD). FOURTH AND FIFTH-GRADE (OR 10-YEAR OLD) BOYS AND GIRLS ARE CALLED WEBELOS SCOUTS (WE'LL BE LOYAL SCOUTS) AND PARTICIPATE IN MORE ADVANCED ACTIVITIES. SCOUTS BSA - 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 - A PROGRAM FOR YOUNG ADULTS WHO ARE 14-20 YEARS OLD THAT PROVIDES POSITIVE EXPERIENCES TO BECOME MATURE, RESPONSIBLE CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM AND YOUTH PROTECTION TRAINING. DURING THE CURRENT YEAR, THE COUNCIL CONTINUED SCOUTING'S RICH TRADITIONS IN SERVING YOUTH IN COMMUNITIES, BOTH LARGE AND SMALL, THROUGHOUT OUR SIX-COUNTY SERVICE AREA. SPECIFICALLY, SEVERAL OF THE COUNCIL'S MOST NOTEWORTHY ACCOMPLISHMENTS INCLUDE: * THE COUNCIL WAS SERVING 5,347 REGISTERED YOUTH PARTICIPANTS IN 232 LOCAL SCOUTING AND LEARNING FOR LIFE GROUPS. * 1270 SCOUTS AND 704 ADULTS ATTENDED SUMMER CAMPS IN OUR COUNCIL DURING THE YEAR ENDING 12/31/2024. * THERE WERE 2598 REGISTERED ADULT LEADERS PROVIDING LEADERSHIP AND GUIDANCE TO SCOUTING PROGRAMS THROUGHOUT THE COUNCIL AREA. * 163 BOY SCOUTS ACHIEVED THE RANK OF EAGLE SCOUT AND OVER 25800 COMMUNITY SERVICE HOURS WERE DONATED DURING THESE PROJECTS. *192 SCOUTS PARTICIPATED IN AFTER SCHOOL PROGRAMS IN ECONOMICALLY DISADVANTAGED AREAS OF YORK AND HARRISBURG. * OVER $795,900 IN POPCORN, NUTS, AND CAMP CARDS WERE SOLD BY SCOUTS IN OUR COUNCIL TO HELP FUND SCOUTING PROGRAMS AND THEIR CAMP EXPERIENCES. 2563534 1 1 0 1 0 0 0 0 1 1 1 0 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 0 0 0 0 0 0 0 0 0 1 X 6 0 1 106 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 46 46 1 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 PA X TAMARA BUSS ACCOUNTING MANAGER 7176204514 400 TUCKAHOE ROAD DILLSBURG PA 17019 JAN L WAGNER PRESIDENT 7.00 X X 0 0 0 THOMAS A STECKBECK COUNCIL COMMISSIONER 7.00 X X 0 0 0 LANCE E SMITH TREASURER 7.00 X X 0 0 0 MARK S ROBERTSON V.P. - ALUMNI 7.00 X X 0 0 0 DAVID WYRWAS V.P. - CAMPING 7.00 X X 0 0 0 DANIEL K BAYER V.P. - DISTRICT OPERATIONS 7.00 X X 0 0 0 WESLEY GARROD V.P. - FAMILY SCOUTING 7.00 X X 0 0 0 J SCOT CHADWICK V.P - MEMBERSHIP & RELATIO 7.00 X X 0 0 0 WILLIAM F MCQUADE V.P. - FUND DEVELOPMENT 7.00 X X 0 0 0 RANDALL K CLINE PASSED 2024 V.P. - PROGRAM 7.00 X X 0 0 0 JOHN M KOTCHISH V.P. - PROPERTIES 7.00 X X 0 0 0 KATHRYN E BLEDNICK V.P. - ADMINSTRATION 7.00 X X 0 0 0 MATTHEW M HAAR PAST PRESIDENT 7.00 X 0 0 0 JOHN G ANTHONY II EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 DAVID J BARTO SINCE 524 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 TERESA BRUSH EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MICHAEL BUTTON EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 ALAN R BOYNTON JR EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 SCOTT E CANTOR EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JUSTIN M EBERLY EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MARK FAHNESTOCK JOINED 124 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 EVAN FORRESTER EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 THOMAS J FOWLSTON EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 BRIAN FUNKHOUSER EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JAMES D GEORGE EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 PETER VONGETZIE JR-JOINED 524 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 BARBARA S GUISE EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MICHAEL W HASSELL EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 DR FRANKLIN R HERRON EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MAX IACONO JOINED 524 YOUTH REPRESENTATIVE 2.50 X 0 0 0 JONATHAN D KOLTASH EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 GINA P KREH EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MARC A LEE EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 SHAWN K LEPPO EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JEFFREY D LOBACH EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JOHN J LUCIANI EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 NATALIA LYCKOWSKI EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JOSEPH M MARSICANO JOINED 524 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 HON RONALD E MILLER-LEFT 924 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 HAROLD W NIGHTWINE EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JAMES B PANNEBAKER-PASSED 2024 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 HON TODD R PLATTS EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 CODY RAGER LEFT 524 YOUTH REPRESENTATIVE 2.50 X 0 0 0 MARK L REISINGER JOINED 524 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JOSEPH ROBINSON JR EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 JUSTIN S SCHNEIDER EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 ROBERT A SMITH EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MARTIN L STRINE LEFT 224 EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 MICHAEL VJ SUMMERS EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 STEVEN VOSKUIL EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 M ARTHUR WILLIAMS EXECUTIVE BOARD MEMBER 2.50 X 0 0 0 RONALD M GARDNER JR SCOUT EXECUTIVE/SECRETARY 40.00 X 168961 0 31510 TAMARA P BUSS ACCOUNTING MANAGER 40.00 X 63739 0 15508 BRIAN DEBEASE DIRECTOR OF DEVELOPMENT 40.00 X 118393 0 21876 351093 0 68894 2 0 1 0 0 73161 555238 250000 377393 1255792 CAMPING REVENUE 900099 779969 779969 ACTIVITY REVENUE 900099 138744 138744 918713 226833 226833 36078 0 36078 36078 36078 3043437 3411000 2476720 709626 566717 2701374 3268091 3268091 880670 555238 710656 170014 170014 24758 15769 8989 8989 MISCELLANEOUS INCOME 900099 80621 80621 80621 5965131 927702 0 3781637 28501 28501 282160 225202 35533 21425 1044214 843174 140748 60292 65710 48041 12500 5169 144675 106816 26105 11754 101858 82145 13511 6202 34896 15116 9634 10146 68635 29732 18948 19955 55859 24197 15421 16241 32762 1753 29831 1178 300 300 102818 85577 9320 7921 34977 15152 9656 10169 230147 210044 13778 6325 56343 46360 6792 3191 13829 13546 194 89 101402 67995 23341 10066 61737 61737 266457 261760 2484 2213 108369 99126 6335 2908 SUPPLIES 254571 252610 1160 801 RECOGNITION AWARDS 78964 42935 197 35832 MISCELLANEOUS EXPENSE 6681 1715 2620 2346 BAD DEBT EXPENSE 393 393 3176258 2563534 378108 234616 760546 2276460 116019 71086 46034 36426 85278 75683 82355 73919 13296746 9221289 4212479 4075457 6016706 5828765 138834 145339 572460 600471 12030711 13183606 893475 1242945 81229 60019 348075 200576 1583345 0 12875 14550 2918999 1518090 X 3834495 5979905 5277217 5685611 9111712 11665516 12030711 13183606 X 2788873 166694 -401763 X X 0 1 X 1 0 X 1087953 1194140 972956 1039999 1255792 5550840 1087953 1194140 972956 1039999 1255792 5550840 5550840 189708 304378 199236 215294 262911 1171527 573317 482686 85216 40532 80621 1262372 7984739 8042577 0.69520 0.70520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 55859 55859 0 PART II-B, LINE 1: THE ORGANIZATION CONTRACTED THE USE OF A LOBBYING FIRM TO ADVISE, PROMOTE AND REPRESENT THE INTERESTS OF THE ORGANIZATION BEFORE THE LEGISLATIVE AND EXECUTIVE BRANCHES OF THE COMMONWEALTH OF PA. 0 1 X 5582344 318934 520901 614704 34198 5773278 5445966 12030 688571 534367 29856 5582344 6502214 70289 -967654 120850 38033 5445966 6166398 4462 677706 311099 35253 6502214 5588623 52252 699876 144139 30214 6166398 0.25450 0.74550 0.00000 0 0 205230 205230 11037017 7385684 3651333 2054499 1835605 218894 4075457 FINANCING LEASE LIABILITY 1202 OPERATING LEASE LIABILITY 13348 14550 X 5681455 166694 -401763 -235069 5916524 28712 19895 48607 5965131 3127651 0 3127651 28712 19895 48607 3176258 PART IV, LINE 2B: AMOUNTS COLLECTED AND HELD TO BE FORWARDED AT A LATER DATE TO THIRD PARTIES. AMOUNTS ARE HELD IN THE GENERAL OPERATING FUND OF THE COUNCIL AND IDENTIFIED IN A SEPARATE GENERAL LEDGER ACCOUNT ON THE COUNCIL'S BALANCE SHEET. PART V, LINE 4: ENDOWMENT FUNDS WILL BE USED FOR OPERATING AND/OR FACILITIES AND RELATED IMPROVEMENT EXPENSES. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE COUNCIL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OF DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE NEW BIRTH OF FREEDOM AREA COUNCIL IS OPERATING UNDER THE SAME EMPLOYER IDENTIFICATION NUMBER PREVIOUSLY USED BY THE YORK-ADAMS AREA COUNCIL. THE COUNCIL'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE NO LONGER SUBJECT TO THE EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEFICIAL INTEREST IN PERPETUAL TRUSTS 24,298. INTEREST IN NET ASSETS OF COMMUNITY FOUNDATION 6,505. TAX/BOOK DIFFERENCE SALE OF INVESTMENTS -432,566. PART XI, LINE 4B - OTHER ADJUSTMENTS: CAMP SCHOLARSHIPS 19,895. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAMP SCHOLARSHIPS 19,895. POPCORN SALE 663002 663002 489761 CAMP CARD 132914 132914 91294 7 639992 555238 84754 11137 9892 58442 50130 1435908 555238 880670 11137 9892 548203 141424 710656 170014 1 NATIONAL REGISTRATION FEES PAID ON BEHALF OF INDIVIDUALS 236 8606 FMV OF NATIONAL FEES FEES PAID ON BEHALF OF SCOUTS CAMP SCHOLARSHIPS 94 19895 FMV OF CAMP SCHOLARSHIPS DISCOUNT OF CAMP FEES PART I, LINE 2: FUNDS LISTED IN PART III OF SCHEDULE I ARE SCHOLARSHIPS FOR FEES PAID ON BEHALF OF INDIVIDUALS FOR REQUIRED NATIONAL REGISTRATION FEES, AND FEES PAID ON BEHALF OF ATTENDING NATIONAL YOUTH LEADERSHIP TRAINING. NO PROCEDURES ARE NECESSARY TO MONITOR THE USE OF FUNDS AS FUNDS ARE NEVER DISTRIBUTED DIRECTLY TO THE INDIVIDUALS. X X X 0 0 0 0 0 0 0 0 0 RONALD M GARDNER JR SCOUT EXECUTIVE/SECRETARY 168961 0 0 0 0 0 21984 0 9526 0 200471 0 0 0 PART I, LINE 3 NEW BIRTH ALSO UTILIZED A COMPENSATION SURVEY WHICH WAS COMPLETED BY THE NATIONAL BOY SCOUT ORGANIZATION TO ASSIST IN THE SETTING OF COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS ALAN BOYNTON, JR. AND SHAWN LEPPO HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ACTIVE MEMBERSHIP OF THE COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE COUNCIL. MEMBERS AT LARGE OF THE COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTEREST OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE COUNCIL. ASSOCIATE MEMBERS: THE ACTIVE MEMBERS OF THE COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS SHALL HAVE NO VOTE BUT MAY WEAR THE UNIFORM AND INSIGNIA OF LAY MEMBERS WITHOUT OFFICE. FRIENDS OF SCOUTING: THE COUNCIL MAY ENROLL AS FRIENDS OF SCOUTING PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE CORPORATION'S PROGRAM. FRIENDS OF SCOUTING WHO SATISFY THE ELIGIBILITY REQUIREMENTS MAY BE ELECTED AS ASSOCIATE MEMBERS. FRIENDS OF SCOUTING SHALL HAVE NO VOTE. HONORARY MEMBERS: THE ACTIVE MEMBERS OF THE COUNCIL MAY ELECT AS HONORARY MEMBERS OF THE COUNCIL PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS SHALL HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE COUNCIL'S BYLAWS ESTABLISH ELECTION PROCEDURES. EACH COMMUNITY ORGANIZATION (SUCH AS A CHURCH) THAT IS GIVEN A CHARTER BY THE BSA TO OPERATE A SCOUTING UNIT HAS ONE VOTING MEMBER IN THE COUNCIL, KNOWN AS A CHARTERED ORGANIZATION REPRESENTATIVE. THESE CHARTERED ORGANIZATION REPRESENTATIVES MUST REPRESENT A MAJORITY OF THE VOTING MEMBERS OF THE COUNCIL. THE NUMBER OF COMMUNITY ORGANIZATIONS IN THE COUNCIL WITH SCOUTING PROGRAMS CHANGES EACH YEAR, SO THERE ARE NO FIXED NUMBER HERE, OTHER THAN THERE MUST BE A GRAND TOTAL OF AT LEAST 100 COUNCIL MEMBERS. THERE ARE ALSO COUNCIL MEMBERS-AT-LARGE THAT ARE ELECTED AT THE COUNCIL'S ANNUAL MEETING BY THE ACTIVE MEMBERS THEN IN OFFICE. THESE MEMBERS-AT-LARGE CAN BE BOARD MEMBERS (ALTHOUGH THEY NEED NOT BE BOARD MEMBERS). ALL OFFICERS ARE BOARD MEMBERS. ALL BOARD MEMBERS ARE MEMBERS-AT-LARGE. THE BOARD MUST HAVE AT LEAST 25 MEMBERS AND NO MORE THAN 50 REGULAR MEMBERS, PLUS THE OFFICERS OF THE CORPORATION AND THE CHAIRMEN OF THE DISTRICT COMMITTEES (GEOGRAPHIC SUBDIVISIONS OF THE COUNCIL - WE HAVE SIX DISTRICTS). FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES MUST BRING RECOMMENDED ACTIONS TO EITHER FULL EXECUTIVE BOARD OR EXECUTIVE COMMITTEE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND SCOUT EXECUTIVE PRIOR TO FILING. ONCE APPROVED, A COPY IS PROVIDED TO EACH MEMBER OF THE EXECUTIVE BOARD PRIOR TO FILING. IT WILL BE ADDED TO THE AGENDA FOR THE NEXT REGULARLY-SCHEDULED EXECUTIVE BOARD MEETING FOR ANY FURTHER DISCUSSION. FORM 990, PART VI, SECTION B, LINE 12C NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER SPOUSE OR A MEMBER OF HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUSINESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS A REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAD SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING OF THE MATTER. ANNUAL DISCLOSURE REQUESTS ARE FORWARDED TO EACH OF THE BOARD MEMBERS TO REPORT ANY CONFLICTS OF INTEREST. FORMS ARE RETURNED AND REVIEWED BY THE SCOUT EXECUTIVE/CEO AND WITH THE BOARD PRESIDENT IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A ALL EMPLOYEES, INCLUDING KEY EMPLOYEES, ARE REVIEWED FOLLOWING A PROCESS ESTABLISHED BY THE BOY SCOUTS OF AMERICA. ANNUAL PERFORMANCE REVIEWS ARE BASED ON "SMART GOALS" WHICH ARE ESTABLISHED FOR EACH EMPLOYEE AT THE BEGINNING OF THE YEAR. PERFORMANCE ON EACH OF THESE SMART GOALS ARE RATED AND ARE USED TO DETERMINE AN EMPLOYEE'S OVERALL REVIEW. THE REVIEW PROCESS ALSO INCORPORATES AN EMPLOYEE'S CORE COMPETENCIES, SUCH AS COMMUNICATION SKILLS, CUSTOMER SERVICE, WORK STYLE, LEADERSHIP, BUSINESS KNOWLEDGE, EFFICIENCY AND QUALITY OF WORK. EACH REVIEW IS PREPARED BY THAT EMPLOYEE'S SUPERVISOR AND ALSO BY THE SUPERVISOR'S STAFF LEADER. IN THE CASE OF KEY EMPLOYEES, THE EXECUTIVE OFFICER PREPARES THEIR REVIEWS AND THOSE REVIEWS ARE ALSO REVIEWED BY THE AREA DIRECTOR FROM THE NORTHEAST REGION ASSIGNED TO OUR COUNCIL. ALL EMPLOYEE POSITIONS HAVE SALARY CLASSIFICATIONS AND SALARY RANGES FOR EACH CLASS. DEPENDING ON THE EMPLOYEE'S REVIEW AND WHERE THEY STAND AGAINST THE MIDPOINT OF THE SALARY RANGE FOR THAT POSITION, THE BSA ESTABLISHES AN ANNUAL RECOMMENDED SALARY INCREASE BASED ON PERFORMANCE. THIS PROCESS IS IN PLACE IN ALL BSA COUNCILS. THE CEO COMPENSATION IS DETERMINED IN THE SAME PROCESS AS ABOVE WITH THE BOARD PRESIDENT AND THE AREA DIRECTOR SIGN OFF ON THE PERFORMANCE REVIEW. THERE ARE SIMILIAR SALARY CLASSIFICATIONS AND RECOMMENDED PERFORMANCE BASED MERIT INCREASES. IN OUR COUNCIL, THE COUNCIL PRESIDENT, ALONG WITH MEMBERS OF THE PERSONNEL COMMITTEE (WHICH INCLUDES AT LEAST TWO PAST PRESIDENTS) FUNCTIONING AS THE COMPENSATION COMMITTEE, ALSO PARTICIPATE IN THE CEO'S REVIEW PROCESS AND MERIT INCREASE DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT COUNCIL SERVICE CENTER. FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN PERPETUAL TRUSTS 24,298. INTEREST IN NET ASSETS OF COMMUNITY FOUNDATION 6,505. BOOK/TAX DIFFERENCE ON SALE OF INVESTMENTS -432,566. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.