2025-11-17T12:50:39-05:00 2024-12-31 561138530 BUTLER BURKE LLP 100 CLUB OAKS COURT SUITE A WINSTONSALEM NC 27104 990 2024-01-01 237327860 FAR EAST COUNCIL 803 FARE 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JA 96373-5049 DOUG HYMAS COUNCIL PRESIDENT 0989719014 2025-08-14 true false JANE R POTTER P01057495 3367682310 2025-08-14 2024 2025-03-06 01:10:19Z BOY SCOUTS OF AMERICA INC DOUG HYMAS CAMP FOSTER UNIT 35409 FPO OKINAWA FPO, OKINAWA JA 96373-5049 1324307 false X WWW.FAREASTCOUNCIL.ORG X 1953 DE THE COUNCIL 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. 56 56 11 1126 0 584275 570028 415563 431208 139567 121112 92512 70481 1231917 1192829 0 0 590799 570682 0 66184 549652 526454 1140451 1097136 91466 95693 2394274 2376943 133499 68265 2260775 2308678 X THE COUNCIL 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. false false 931207 431208 THE COUNCIL FULFILLS THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVICE ORGANIZATIONS AND COMMUNITY GROUPS USING THE SCOUTING PROGRAM WHILE MAINTAINING STANDARDS AND POLICIES, PROTECTING OFFICIAL BADGES AND INSIGNIA, AND PROVIDING ADEQUATE LEADERSHIP AND FINANCES. 931207 true true false false false false false false true true true false false false false true true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 11 true false false false false false false false false false false false false X 56 56 true false false false false true true true true false true true true true true true true true true true false X X THE ORGANIZATION 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JAPAN AP 963735049 X BILL BRYSON PAST PRESIDE 1.00 X 0 0 0 JACOBB CAONES INTERNATIONA 1.00 X 0 0 0 RANDY CAPOCASALE BEG MARCH COUNCIL COMM 1.00 X 0 0 0 HOPE CARTER CAMPING CHAI 1.00 X 0 0 0 MARTY CARTER ASIA EAST DI 1.00 X 0 0 0 JACOB DEWAAL BEG MARCH COUNCIL COMM 1.00 X 0 0 0 ERIC FRANCIS BEG MARCH TRAINING CHA 1.00 X 0 0 0 KRISTEN GRAFF COUNCIL COMM 1.00 X 0 0 0 GRETCHEN HAMMER BEG JUNE YOUTH OA LOD 1.00 X 0 0 0 MARYBEL HAMMER COUNCIL COMM 1.00 X 0 0 0 RICK HATHAWAY COUNCIL COMM 1.00 X 0 0 0 CARL HEIBERG BEG MARCH COUNCIL COMM 1.00 X 0 0 0 WAYNE HESTER BEG MARCH COUNCIL COMM 1.00 X 0 0 0 LORRAINE HORTON ASIA WEST DI 1.00 X 0 0 0 ZHIFENG JIA BEG MARCH COUNCIL COMM 1.00 X 0 0 0 JON JUSTINE ASIA SOUTH D 1.00 X 0 0 0 ROB KEISTER NYLT COORDIN 1.00 X 0 0 0 RACHEL KERNER ASIA CENT. D 1.00 X 0 0 0 EDGAR LABENNE COUNCIL COMM 1.00 X 0 0 0 MIKE LEWIS COUNCIL COMM 1.00 X 0 0 0 AARON LLOYD COUNCIL COMM 1.00 X 0 0 0 HARRY LONG INTERNATIONA 1.00 X 0 0 0 KON MOON ASIA SOUTH D 1.00 X 0 0 0 DAVE NAKABAYASHI INTERNATIONA 1.00 X 0 0 0 KEN NAKAI INTERNATIONA 1.00 X 0 0 0 DAVID NICHOLS PAST PRESIDE 1.00 X 0 0 0 NORITSUGU ODAIRA BEG MARCH COUNCIL COMM 1.00 X 0 0 0 ELLA PARK BEG JUNE YOUTH VOA PR 1.00 X 0 0 0 LUKE PERNOTTO ASIA CENT. D 1.00 X 0 0 0 NICHOLAS POLLACIA OA LODGE ADV 1.00 X 0 0 0 SAMUEL PONCE ASIA WEST DI 1.00 X 0 0 0 MARK QUIN BEG MARCH COUNCIL COMM 1.00 X 0 0 0 SLATER RHEA COUNCIL COMM 1.00 X 0 0 0 DON RIEGGER COUNCIL COMM 1.00 X 0 0 0 MALLORY RIEGGER LONE SCOUTS 1.00 X 0 0 0 CHRIS SCHOB ADVANCEMENT 1.00 X 0 0 0 DALE SCHOLLE COUNCIL COMM 1.00 X 0 0 0 JOHN TRAYLOR NESA/ALUMNI 1.00 X 0 0 0 MARK VAN COTT COUNCIL COMM 1.00 X 0 0 0 ERIC WARNER ASIA EAST DI 1.00 X 0 0 0 LARRY WASYLIN BEG MARCH COUNCIL COMM 1.00 X 0 0 0 STEVEN WHEELER BEG MARCH COUNCIL COMM 1.00 X 0 0 0 DAN WHITAKER EAGLE SCOUT 1.00 X 0 0 0 MONIQUE WONG SEA SCOUT CO 1.00 X 0 0 0 TAO WU BEG MARCH COUNCIL COMM 1.00 X 0 0 0 SHINJI YAMASAKI COUNCIL COMM 1.00 X 0 0 0 DOUG HYMAS COUNCIL PRES 1.00 X X 0 0 0 DANIEL O'NEILL COUNCIL COMM 1.00 X X 0 0 0 EARL JACKSON VP OF PROGRA 1.00 X X 0 0 0 ZAC GUNTHER VP ADMINISTR 1.00 X X 0 0 0 LAURA GUTZWILLER VP OF FINANC 1.00 X X 0 0 0 SHINTO MOGI BEG MARCH VP LEADERSHI 1.00 X X 0 0 0 MIKE PETERS BEG MARCH VP MEMBERSHI 1.00 X X 0 0 0 JUSTIN WENTWORTH IV VP MARKETING 1.00 X X 0 0 0 JUSTIN WENTWORTH III VP YPT & SAF 1.00 X X 0 0 0 CHRIS TAYLOR COUNCIL TREA 1.00 X X 0 0 0 false false false 14440 95848 235276 224464 570028 CAMPING ACTIVITIES 900099 338448 338448 OTHER SCOUTING ACTIVITIES 900099 92760 92760 431208 59103 59103 62009 62009 62009 62009 95848 9880 -9880 -9880 201959 121598 80361 80361 1192829 431208 191593 391060 324580 35195 31285 36644 30415 3298 2931 114862 95335 10338 9189 28116 23337 2530 2249 323 276 25 22 29024 24745 2265 2014 13178 13178 1754 1495 137 122 1470 1279 88 103 31200 25928 2587 2685 81709 81588 60 61 27450 24119 1763 1568 67964 58475 5023 4466 21611 21611 314 252 24 38 9373 8342 546 485 PROGRAM SUPPLIES 135880 134892 523 465 RECOGNITION AWARDS 45404 38770 251 6383 MISCELLANEOUS 43283 43283 EQUIPMENT RENT AND MAINTE 10662 10662 5855 3434 303 2118 1097136 931207 99745 66184 145083 82922 9517 136399 53104 1907 140685 124746 20765 9176 1570 733 1151 837 1916430 1975935 107539 45021 2394274 2376943 5895 4197 20065 19047 107539 45021 133499 68265 X 2141494 2185852 119281 122826 2260775 2308678 2394274 2376943 95693 -47790 X false true X true false X 602930 543115 620672 584275 570028 2921020 602930 543115 620672 584275 570028 2921020 2921020 36666 24848 31831 41936 59103 194384 144435 144207 203530 203790 201959 897921 4013325 1311097 0.72780 0.72040 X PART II, LINE 10 SALES OF INVENTORY- EXCLUDED 897,921 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2010211 3545 72684 13178 2073262 1819686 55372 149051 13898 2010211 1838973 314289 -321595 11982 1819686 2162661 19120 451233 794041 1838973 1873447 14000 275214 2162661 0.94080 0.05920 false false 1570 733 837 837 X 1141741 -47790 9880 -37910 1179651 13178 13178 1192829 1093838 9880 9880 1083958 13178 13178 1097136 SCHEDULE D, PAGE 2, PART IV, LINE 2B CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORM SUPPLIES. SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. THE COUNCIL'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR- PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. IT IS THE OPINION OF MANAGEMENT THAT THE COUNCIL HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE COUNCIL IS REQUIRED TO FILE A FEDERAL EXEMPT ORGANIZATION TAX RETURN (FORM 990) ANNUALLY TO RETAIN ITS EXEMPT STATUS. THE COUNCIL IS ALSO REQUIRED TO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) FOR ANY YEAR UNRELATED BUSINESS INCOME EXCEEDS 1,000. THE COUNCIL'S FORM 990 FILINGS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 9,880 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 9,880 false OKINAWA, JAPAN 2 10 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 1096821 TOKYO, JAPAN 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES THAILAND 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 2 12 2 12 1096821 1096821 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 OKINAWA, JAPAN 1,096,821 0 TOKYO, JAPAN 0 0 THAILAND 0 0 EAGLE SCOUT GAL 91228 91228 2656 1750 1068 91228 91228 2656 1750 1068 5474 -5474 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. FORM 990, PAGE 6, PART VI, LINE 2 JUSTIN WENTWORTH III JUSTIN WENTWORTH IV VP YPT & SAF VP MARKETING FATHER-SON DON RIEGGER MALLORY RIEGGER COUNCIL COMM LONE SCOUTS MARRIED HOPE CARTER MARTY CARTER CAMPING CH. ASIA EAST DI MARRIED GRETCHEN HAMMER MARYBEL HAMMER YOUTH OA LOD COUNCIL COMM MOTHER-DAUGHTER FORM 990, PAGE 6, PART VI, 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, 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 THAT 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. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AT THAT TIME. A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. 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 MONITORING COMPLIANCE WITH ITS CONFLICT OF ITS INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED 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, 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 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 15B SEE LINE 15A'S EXPLANATION. 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 DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICES CENTER LOCATED AT CAMP FOSTER UNIT 35049, FPO AP 96373 OR ON THE COUNCIL'S WEBSITE AT HTTP://WWW.FAREASTCOUNCIL.ORG. 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.