2025-11-06T08:11:34-06:00 2024-12-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-01-01 350867962 CROSSROADS OF AMERICA COUNCIL BOY SCOUTS OF AMERICA INC CROS 3178137125 PO BOX 56021 INDIANAPOLIS IN 46256 JOHN M CARY CEO 3178137125 2025-10-30 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-10-30 2024 2025-03-06 01:10:19Z X JOHN M CARY PO BOX 56021 INDIANAPOLIS IN 46256 8902855 0 1761 X WWW.JOINSCOUTSIN.ORG X 1972 IN PLEASE REFER TO SCHEDULE OTO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 57 57 327 3930 0 0 3443789 3260188 2653678 2247967 210630 129337 -245833 1431674 6062264 7069166 211289 236996 0 0 6101930 5989842 0 0 939647 4255088 4170781 10568307 10397619 -4506043 -3328453 28273198 23859906 1662595 1271749 26610603 22588157 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 7096453 1495072 TRADITIONAL SCOUTING - THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 1119498 2016905 SUMMER CAMP DAY AND RESIDENT CAMPS TO PROVIDE SUPERVISED OUTDOOR PROGRAM ACTIVITIES. ACTIVITIES DESIGNED TO DEVELOP VALUES, SELF-RELIANCE AND RESPECT FOR THE ENVIRONMENT. 479821 236996 IN AND AFTER-SCHOOL PROGRAMS - PROGRAMS ARE SPECIALIZED ADAPTATIONS OF THE CUB SCOUT AND SCOUTS BSA PROGRAMS TO MEET THE UNIQUE NEEDS OF LOW INCOME SCOUTS. YOUTH FROM INNER-CITY AND RURAL FAMILIES TAKE PART IN PROGRAMMING DESIGNED TO BUILD CHARACTER, TEACH LEADERSHIP SKILLS, AND INSTILL LIFETIME VALUES THROUGH THE USE OF "AIDED" UNITS WHERE CONSISTENT ADULT VOLUNTEER LEADERSHIP IS OTHERWISE NOT AVAILABLE. 8695772 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 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 1 0 0 0 1 9 0 1 327 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 57 57 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 3178137125 PO BOX 56021 INDIANAPOLIS IN 46256 DEANA R HAWORTH CHAIR 2.00 X X 0 0 0 CHARLES T HILTUNEN III BOARD CHAIR - ELECT 2.00 X X 0 0 0 CHARLES P FIPPEN COMMISSIONER 2.00 X X 0 0 0 THOMAS E VANNEMAN TREASURER 2.00 X X 0 0 0 MATTHEW K CHASE DISTRICT OPERATIONS CHAIR 2.00 X X 0 0 0 DAVID R COBB ADMINISTRATION CHAIR 2.00 X X 0 0 0 TIMOTHY D GEORGE STRATEGIC PLAN CHAIR 2.00 X X 0 0 0 GARY L HOBBS DIVERSITY EQUITY & INCLUSI 2.00 X X 0 0 0 ANTHONY R JOST PROGRAM CHAIR 2.00 X X 0 0 0 EDWARD A PEASE ASSISTANT DISTRICT OPS CHA 2.00 X X 0 0 0 MATTHEW PRINE DEVELOPMENT CHAIR 2.00 X X 0 0 0 RAFAEL A SANCHEZ PAST BOARD CHAIR 2.00 X X 0 0 0 KEVIN P SPEER MEMBER AT LARGE 2.00 X X 0 0 0 SHANNON STAHLEY MARKETING & COMMUNITY RELATIONS CHAIR 2.00 X X 0 0 0 N ANTHONY STEINHARDT III PROPERTIES CHAIR 2.00 X X 0 0 0 JOSEPH P WEHRHEIM ASSISTANT DISTRICT OPERATI 2.00 X X 0 0 0 JOHN R WIEBKE MEMBER AT LARGE 2.00 X X 0 0 0 SHANNON WILLIAMS MEMBERSHIP CHAIR 2.00 X X 0 0 0 JUSTIN ANGRICK DIRECTOR 2.00 X 0 0 0 MICHAEL K ASH DIRECTOR 2.00 X 0 0 0 STROTHER H BRANN DIRECTOR 2.00 X 0 0 0 KEITH W BURNS DIRECTOR 2.00 X 0 0 0 TAMMY BUTLER ROBINSON DIRECTOR 2.00 X 0 0 0 VIRGINIA A CAINE MD DIRECTOR 2.00 X 0 0 0 AKILAH DARDEN DIRECTOR 2.00 X 0 0 0 BEN DAVIDSON DIRECTOR 2.00 X 0 0 0 DAX E DENTON DIRECTOR 2.00 X 0 0 0 KURT EISGRUBER DIRECTOR 2.00 X 0 0 0 EMIL EKIYOR DIRECTOR 2.00 X 0 0 0 PASTOR BRUCE FARR DIRECTOR 2.00 X 0 0 0 MICHAEL L FERRIS DIRECTOR 2.00 X 0 0 0 MATTHEW L FISHER DIRECTOR 2.00 X 0 0 0 MARK A GLAZIER DIRECTOR 2.00 X 0 0 0 CHUCK GOODRICH DIRECTOR 2.00 X 0 0 0 NICHOLAS GOODWIN DIRECTOR 2.00 X 0 0 0 JOEL R HARBAUGH DIRECTOR 2.00 X 0 0 0 MICHAEL J HEBENSTREIT DIRECTOR 2.00 X 0 0 0 DARYLE L JOHNSON DIRECTOR 2.00 X 0 0 0 REGINALD O JONES DIRECTOR 2.00 X 0 0 0 DANIEL L JOYCE DIRECTOR 2.00 X 0 0 0 DAVID R LUNDSTROM DIRECTOR 2.00 X 0 0 0 KATHY MARTIN HARRISON DIRECTOR 2.00 X 0 0 0 MARK W MYERS DIRECTOR 2.00 X 0 0 0 DR RYAN D NAGY DIRECTOR 2.00 X 0 0 0 PAUL OKESON DIRECTOR 2.00 X 0 0 0 TONYA PFAFF DIRECTOR 2.00 X 0 0 0 GEORGE PONTONES DIRECTOR 2.00 X 0 0 0 SCOTT C PRICE DIRECTOR 2.00 X 0 0 0 JEFFERY S RAATZ DIRECTOR 2.00 X 0 0 0 CAMERON D SAVAGE DIRECTOR 2.00 X 0 0 0 ANNE SCHUMAKER DIRECTOR 2.00 X 0 0 0 DAVID SIMS DIRECTOR 2.00 X 0 0 0 TRAVIS STEPHENS DIRECTOR 2.00 X 0 0 0 LAYLA N SPANENBERG DIRECTOR 2.00 X 0 0 0 JAMES E THOMAS JR DIRECTOR 2.00 X 0 0 0 JOHN T THOMPSON DIRECTOR 2.00 X 0 0 0 ANDREW V WILKINSON DIRECTOR 2.00 X 0 0 0 JOSEPH WILTROUT SCOUT EXEC, PRESIDENT (1/24-10/24) 40.00 X 310907 0 15202 VICTOR GEORGE EVP INVESTOR RELATIONS 40.00 X 197232 0 33400 JEROME STOECKER EVP OPERATIONS (1/24-10/24) 40.00 X 152559 0 39930 JOHN PELLETIER DIRECTOR OF ACCOUNTING 40.00 X 115940 0 30069 LESLIE HURST EVP COMMUNITY RELATIONS 40.00 X 197604 0 19501 AMANDA HOLMQUIST EVP MARKETING (7/24-12/24) 40.00 X 58896 0 7341 RYAN KITCHELL INTERIM CEO (10/24-12/24) 40.00 X 7924 0 5719 JOHN FENOGLIO VP DEVELOPMENT (1/24-10/24) 40.00 X 104490 0 20777 JOHN SUMNER VP GROWTH & ENGAGEMENT (7/24-12/24) 40.00 X 64827 0 4072 MATTHEW MONROE DIRECTOR OF SUPPORT SERVIC 40.00 X 107842 0 21552 AARON VIKEMYR INDIANAPOLIS SCOUT CENTER 40.00 X 103249 0 22610 1421470 0 220173 8 0 1 0 0 111219 1021516 1040145 1087308 9429 3260188 CAMPING 900099 2016905 2016905 YOUTH DEVELOPMENT 900099 231062 231062 2247967 127478 127478 167664 0 167664 167664 167664 21236 1900 21277 0 -41 1900 1859 1859 389995 1021516 389995 0 2062690 1422417 640273 640273 SCOUT INSURANCE 900099 552860 552860 OTHER REVENUE 900099 70877 70877 623737 7069166 3511977 0 297001 236996 236996 1386390 1156249 102593 127548 3447918 2564101 414206 469611 448370 315938 52537 79895 378771 244127 51980 82664 328393 252859 35080 40454 29039 23575 5464 45255 36739 8516 8000 8000 128399 104238 682 23479 75616 65974 2067 7575 1056126 1022190 11789 22147 467511 438667 10997 17847 189113 151832 17247 20034 19099 16767 1084 1248 16243 13343 1347 1553 1387780 1338753 22769 26258 198855 186774 5073 7008 RENTAL & MAINTENANCE 180694 171021 6872 2801 NATIONAL CHARTER FEES 149973 149973 RECOGNITION AWARDS 134876 132963 888 1025 OTHER EXPENSES 84202 72693 3009 8500 10397619 8695772 762200 939647 695690 115234 2836654 1674158 26528 14662 265214 207999 46816 33462 34482483 18132510 23902562 16349973 438768 27967 60966 5436451 28273198 23859906 405223 334500 100990 221215 1009626 572200 90843 95240 55913 48594 1662595 1271749 X 22691541 19591285 3919062 2996872 26610603 22588157 28273198 23859906 X -3328453 -693993 X X 0 1 X 1 0 X 12136092 5243205 14652999 3443789 3260188 38736273 12136092 5243205 14652999 3443789 3260188 38736273 1199195 37537078 162045 274564 215061 331764 295142 1278576 188617 174892 232498 215045 623767 1434819 41449668 21655679 0.90560 0.90720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 18232149 78664 868809 19179622 16957701 52353 1222095 18232149 28920426 1001811 -6845515 6119021 16957701 29157933 121899 2291753 2500000 151159 28920426 26196389 2062477 1810137 750000 161070 29157933 0.01379 0.96560 0.02061 0 1 1 490114 490114 28846927 14387019 14459908 4984565 3745491 1239074 160877 160877 16349973 PROPERTY HELD FOR SALE 5436451 5436451 CAPITAL LEASE OBLIGATIONS 48394 OTHER CURRENT LIABILITIES 200 48594 X PART IV, LINE 2B: FUNDS ARE HELD FOR SCOUT UNITS (I.E. CUB SCOUT PACKS, SCOUTS BSA TROOPS, ETC.) AS WELL AS RELATED GROUPS (FIRECRAFTER AND ORDER OF THE ARROW) TO BE SPENT ON ACTIVITY/PROGRAM FEES AND/OR SCOUT-RELATED MERCHANDISE (I.E. UNIFORMS, CAMPING EQUIPMENT, ETC.) UTILIZED IN THE PARTICIPATION OF THE SCOUTING PROGRAM. PART V, LINE 4: INVESTMENT EARNINGS FROM THE FOUNDATION (RELATED ORGANIZATION) ARE USED TO SUPPORT THE COUNCIL'S AFTER-SCHOOL PROGRAMS, CAMP ASSISTANCE PROGRAMS AND REACHING FOR TOMORROW (IN-SCHOOL) PROGRAMS. THE FOUNDATION'S SPENDING POLICY ALLOWS A SPENDING RATE BASED ON THE MARKET VALUE OF A ROLLING TWELVE QUARTER AVERAGE OF THE FUND AT SEPTEMBER 30 OF THE PREVIOUS YEAR. PART X, LINE 2: THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE CROSSROADS OF AMERICA COUNCIL'S OPERATING AND CAPITAL FUNDS AS WELL AS CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION, INC. FINANCIAL STATEMENTS. THE CONSOLIDATED INCOME TAX FOOTNOTE READS AS FOLLOWS: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 511 OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL IS EXEMPT FROM STATE INCOME TAXES UNDER SIMILAR STATE LAWS. THE FOUNDATION IS ALSO EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE SAME LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS AND RECOGNIZE A TAX LIABILITY FOR UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED TAX POSITIONS, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL AND THE FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS IN PROGRESS. GOVERNOR'S LUNCHEON 951355 711474 239881 50135 102139 41908 45699 SCOUTING AWARDS 244124 163317 80807 12290 43189 25328 3 216032 146725 69307 25111 11822 32374 1411511 1021516 389995 87536 157150 41908 103401 389995 0 1 REGISTRATION ASSISTANCE 6004 225695 COST OF BSA REGISTRATION (SET AMOUNT) UNIFORM ASSISTANCE 27 1375 PARTIAL COST OF UNIFORM (50%) TRANSPORTATION ASSISTANCE 0 9926 PART I, LINE 2: REGISTRATION ASSISTANCE - THE COUNCIL SUBSIDIZES MEMBERSHIP FEES FOR SOME SCOUTS AND LEADERS AND ALL PARTICIPANTS IN ITS IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. ANNUAL REGISTRATION FEES ARE $85 AND $30 PER YEAR, DEPENDING UPON THE PROGRAM. UNIFORM ASSISTANCE - THE COUNCIL SUBSIDIZES UNIFORM FEES FOR SCOUTS AND LEADERS PARTICIPATING IN ITS IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. UNIFORM COSTS VARY DEPENDING UPON ITEMS PURCHASED. ON AVERAGE, THE COUNCIL SUBSIDIZES $50 PER UNIFORM. CAMPERSHIP ASSISTANCE - SCHOLARSHIP ASSISTANCE FOR SCOUTS UNABLE TO PAY THE RESPECTIVE SUMMER CAMP PROGRAM FEE. ASSISTANCE IS GRANTED ON AN "AS NEEDED" BASIS BY WAY OF APPLICATION. MAXIMUM ASSISTANCE AMOUNT IS 50% OF THE RESPECTIVE CAMP FEE. ALL APPLICATIONS MUST BE APPROVED BY THE SCOUT'S PARENT, SCOUT LEADER AND COUNCIL OFFICE. EACH SCOUT IS ASKED TO COMPLETE A COMMUNITY SERVICE PROJECT AS A CONDITION TO RECEIVING CAMPERSHIP ASSISTANCE. SCHEDULE I, PART III CAMPERSHIP ASSISTANCE: THE TOTAL AMOUNT OF CAMPERSHIP ASSISTANCE PROVIDED IN 2024 WAS $189,206. THE COUNCIL OFFSETS CAMPERSHIP CREDITS WITH THE TOTAL ASSISTANCE PROVIDED. X 1 0 X X X 1 0 0 0 0 0 0 0 0 JOSEPH WILTROUT SCOUT EXEC, PRESIDENT (1/24-10/24) 307561 0 0 0 3346 0 7968 0 7234 0 326109 0 0 0 VICTOR GEORGE EVP INVESTOR RELATIONS 185740 0 3901 0 7591 0 4000 0 29400 0 230632 0 0 0 LESLIE HURST EVP COMMUNITY RELATIONS 193400 0 3902 0 302 0 5235 0 14266 0 217105 0 0 0 JEROME STOECKER EVP OPERATIONS (1/24-10/24) 146826 0 3902 0 1831 0 5245 0 34685 0 192489 0 0 0 PART I, LINE 1A THE COUNCIL SUPPLEMENTS YMCA MEMBERSHIP DUES FOR INTERESTED EMPLOYEES. ONE PERSON LISTED IN PART II USED THIS EMPLOYEE BENEFIT. FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS OF THE ORGANIZATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE LOCAL COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ACTIVE MEMBERS MAY ALSO ELECT HONORARY MEMBERS OF THE LOCAL COUNCIL AS PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OF THE LOCAL COUNCIL PRESENT AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. NOMINATIONS FOR ELECTIVE OFFICERS SHALL ONLY BE MADE BY THE NOMINATING COMMITTEE, AND NOMINATIONS FROM THE FLOOR SHALL NOT BE PERMITTED. IN THE CASE OF ELECTIONS, VOTING SHALL BE DONE BY BALLOT. FORM 990, PART VI, SECTION A, LINE 7B EACH ACTIVE MEMBER OF THE LOCAL COUNCIL PRESENT AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. VOTING AT A MEETING OF THE LOCAL COUNCIL MAY BE BY BALLOT, VOICE, OR SHOW OF HANDS AS THE CHAIRMAN OF THE MEETING MAY RULE UNLESS OTHERWISE DETERMINED BY THE MEMBERS ENTITLED TO VOTE. UNLESS OTHERWISE REQUIRED BY LAW, THE ARTICLES OF INCORPORATION, OR THE BYLAWS, ANY QUESTION PRESENTED TO A MEETING OF THE LOCAL COUNCIL AT WHICH A QUORUM IS PRESENT SHALL BE DETERMINED BY A MAJORITY OF THOSE ACTUALLY VOTING. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, COUNCIL BOARD CHAIR, AND MEMBERS OF THE MANAGEMENT STAFF INCLUDING THE SCOUT EXECUTIVE, PRESIDENT & CEO. FOLLOWING THE REVIEW, A FINAL DRAFT IS PRESENTED TO THE COUNCIL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C 1. ANNUAL BOARD RESOLUTIONS APPROVE BOTH OFFICER AND EMPLOYEE CONFLICT OF INTEREST POLICY (MONTH APPROVED - JANUARY) 2. ALL EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. 3. CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. 4. COUNCIL MONITORS ALL CONTRACTUAL ARRANGEMENTS FOR POTENTIAL CONFLICTS OF INTEREST AND BRINGS ANY SUCH INSTANCES TO VOLUNTEER FINANCE COMMITTEE'S ATTENTION. FORM 990, PART VI, SECTION B, LINE 15 USING THE NATIONAL COUNCIL'S PROFESSIONAL DEVELOPMENT SYSTEM (PDS), ALL STAFF RECEIVE ANNUAL GOALS. QUARTERLY, EACH STAFF MEMBER PARTICIPATES IN INTERIM REVIEWS WITH A FINAL EVALUATION TAKING PLACE AT YEAR-END. BASED UPON AN INDIVIDUAL'S YEAR-END EVALUATION, THEIR RESPECTIVE CLASSIFICATION AND CURRENT PAY LEVEL, YEAR-END SALARY ADJUSTMENTS ARE RECOMMENDED USING SALARY CHARTS PROVIDED BY THE NATIONAL COUNCIL AS PREPARED BY THE INDEPENDENT CONSULTING FIRM TOWERS WATSON (FORMERLY TOWERS PERRIN). SALARY RANGES WITHIN EACH CLASSIFICATION ARE BASED ON POSITION RESPONSILBILITIES, TENURE, AND ARE GROUPED INTO FOUR REGIONAL CATEGORIES TAKING INTO ACCOUNT COST OF LIVING FACTORS. SALARY ADJUSTMENTS FOR ALL EMPLOYEES ARE PRESENTED TO THE COUNCIL COMPENSATION AND BENEFITS COMMITTEE FOR REVIEW AND APPROVAL. THE COUNCIL'S SCOUT EXECUTIVE, PRESIDENT & CEO GOALS, YEAR-END REVIEW, AND SALARY ADJUSTMENT ARE DEVELOPED/DETERMINED JOINTLY BY THE COUNCIL BOARD CHAIR (VOLUNTEER) AND CST DIRECTOR (NATIONAL EMPLOYEE) AND ARE ULTIMATELY PRESENTED TO THE COMPENSATION AND BENEFITS COMMITTEE FOR REVIEW AND APPROVAL INDEPENDENT OF THE SCOUT EXECUTIVE'S PARTICIPATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PROVISION FOR UNCOLLECTIBLE PLEDGES 162,259. IMPAIRMENT LOSS ON PROPERTY HELD FOR SALE -856,252. FORM 990, PART XII, LINE 2C THE COUNCIL HAS A VOLUNTEER AUDIT COMMITTEE THAT ASSUMES GOVERNANCE RESPONSIBILITY FOR ENGAGEMENT OF AUDITORS, OVERSIGHT OF THE AUDIT, REVIEW OF DRAFT AUDIT DOCUMENTS, MEETING WITH THE AUDITORS PRIOR TO AUDIT COMPLETION, AND REVIEW OF DRAFT FORM 990S. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION INC PO BOX 56021 INDIANAPOLIS IN 46256 412072251 MANAGING THE ENDOWMENT FUND OF THE CROSSROADS OF AMERICA COUNCIL, BSA. IN 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION INC C 1040145 FMV