2026-07-16T15:47:23-04:00 2025-12-31 660565796 PSV & COMPANY PSC PO BOX 363247 SAN JUAN PR 009363247 990 2025-01-01 660201809 SCOUTING AMERICA PUERTO RICO COUNCIL INC - 661 SCOU 7877900323 AVE ESMERALDA 405 SUITE 102 PMB 661 GUAYNABO PR 00969 CHRISTINA BEAUCHAMP OFFICE MANAGER 7877900323 2026-07-16 true CARLOS R VELEZ P01346895 7877934400 2026-07-16 2025 2025-03-06 01:10:19Z X CHRISTINA BEAUCHAMP AVE ESMERALDA 405 SUITE 102 PMB 661 GUAYNABO PR 00969 2161782 false X WWW.SCOUTINGPR.ORG X 1938 PR THE PURPOSE OF THE CORPORATION IS AS SET FORTH IN THE ORIGINAL CERTIFICATE OF INCORPORATION UNDER THE LAWS OF THE DISTRICT OF COLUMBIA, DATED FEBRUARY 8, 1910, AND RESTATED IN THE ACT OF INCORPORATION ENACTED BY THE CONGRESS OF THE UNITED STATES OF AMERICA ON JUNE 15, 1916, AS FOLLOWS: THAT THE PURPOSE OF THIS CORPORATION SHALL BE TO PROMOTE, THROUGH ORGANIZATION AND COOPERATION WITH OTHER AGENCIES, (CONTINUED ON SCHEDULE O) THE ABILITY OF YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS, TO TRAIN THEM IN SCOUTCRAFT, AND TO TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY BOY SCOUTS. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON ITS EDUCATIONAL PROGRAM AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP, AND MENTAL AND PHYSICAL FITNESS. 48 48 20 1495 0 560044 557774 1256036 1260224 0 291197 268053 2107277 2086051 22000 0 663132 699827 0 109415 1447571 1516031 2110703 2237858 -3426 -151807 5966532 6103841 446040 727722 5520492 5376119 X THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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 THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTSA 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 SCOUTSONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR- OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTINGFAMILY- 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 BSAWITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURINGPROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14OR 13 WITH COMPLETION OF THE EIGHTH GRADETHROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.THE ORDER OF THE ARROW IS THE BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS, AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD.VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 25,000 SERVED THROUGH 222 CUB SCOUT PACKS, 208 SCOUTS BSA TROOPS, AND 64 VENTURING CREWS. LEARNING FOR LIFE/EXPLORING PROGRAMS:LEARNING FOR LIFE OFFERS SEVEN PROGRAMS DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM.THE SEVEN PROGRAMS FOCUS ON CHARACTER DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY.THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.OVER 300 YOUTH SERVED THROUGH 35 LEARNING FOR LIFE GROUPS AND 33 EXPLORER POSTS. 1892117 22000 THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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. 1892117 22000 1892117 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 true false false false false false false false false false false false false false false false true false false false true 0 0 true 20 true false false false false false false false false X 48 48 false false false false true true true true true false true true true true true true true true true true false X X MASIEL VARCARCEL 7877900323 AVE ESMERALDA 405 SUITE 102 PMB 661 GUAYNABO PR 00969 X CHRISTINA BEAUCHAMP OFFICE MANAG 10.00 X X 0 0 0 ANGEL M VELAZQUEZ TORRES BOARD MEMBER 2.00 X 0 0 0 CARLOS R CACERES BOARD MEMBER 2.00 X 0 0 0 CARLOS E HUERTAS BOARD MEMBER 2.00 X 0 0 0 CARLOS OLMEDO BOARD MEMBER 2.00 X 0 0 0 CARMEN BERNIER BOARD MEMBER 2.00 X 0 0 0 CHRISTIAN VALCARCEL RUIZ BOARD MEMBER 2.00 X 0 0 0 EDGARDO GONZALEZ BOARD MEMBER 2.00 X 0 0 0 EDGARDO SANABRIA BOARD MEMBER 2.00 X 0 0 0 EDUARDO RODRIGUEZ BOARD MEMBER 2.00 X 0 0 0 EFREN DEL VALLE INTERNATIONA 2.00 X 0 0 0 EMILIO ACOSTA RISK MANAGEM 4.00 X 0 0 0 FRANCISCO J MENDEZ GONZALEZ TREASURER 10.00 X X 0 0 0 FRANK CARRERO YAGUEKA CHAI 10.00 X 0 0 0 HIRAM RIVERA LUNA BOARD MEMBER 2.00 X 0 0 0 JAVIER LOPEZ ALDAHONDO BOARD MEMBER 2.00 X 0 0 0 JEREMINE ORTIZ COUNCIL COMM 15.00 X X 0 0 0 JOAQUIN DAVILA QUINONES BOARD MEMBER 2.00 X 0 0 0 JOMAX HERNANDEZ BOARD MEMBER 2.00 X 0 0 0 JORGE X ALTRECHE VP PROGRAM 10.00 X X 0 0 0 JORGE A MEAUX BOARD MEMBER 2.00 X 0 0 0 JOSE OLIVER DIDIER VP MARKETING 10.00 X X 0 0 0 JUAN A BERNIER REYES BOARD MEMBER 10.00 X 0 0 0 JUAN FIGUEROA BOARD MEMBER 2.00 X 0 0 0 LAURA TORRES GONZALEZ BOARD MEMBER 2.00 X 0 0 0 LENNY ORTIZ CARIBE CHAIR 10.00 X 0 0 0 LISSETTE MARIE MEDINA VP DISTRICT 10.00 X X 0 0 0 LOURDES E CRESPO VP PROPERTIE 10.00 X X 0 0 0 LUIS A AVILES NOMINATING C 2.00 X 0 0 0 LUIS A FELICIANO NATIONAL REP 10.00 X 0 0 0 LUIS E TORRES PEREZ PAST PRESIDE 10.00 X 0 0 0 LUIS J VILARO BOARD MEMBER 10.00 X 0 0 0 LUIS F ZAYAS VP FINANCE 10.00 X X 0 0 0 MANUEL FRANCESCHINI BOARD MEMBER 2.00 X 0 0 0 MARIRENE MAYO SYT CHAMPION 2.00 X 0 0 0 MIGUEL HERNANDEZ VIVONI BOARD MEMBER 2.00 X 0 0 0 NAYDA I RIVERA HERNANDEZ VP MEMBERSHI 10.00 X 0 0 0 NELSON J DIAZ TRAINING CHA 2.00 X 0 0 0 NOEL ESTRADA BOARD MEMBER 2.00 X 0 0 0 PABLO E CUEVAS CAMPING CHAI 2.00 X 0 0 0 PATRICK STAFFORD OWEN BOARD MEMBER 2.00 X 0 0 0 PETER A CHATT BOARD MEMBER 2.00 X 0 0 0 RAFAEL J ARTHUR BOARD CHAIR 20.00 X X 0 0 0 ROBERT ROSADO ARASIBO CHAI 10.00 X 0 0 0 ROBERTO GANDARA BOARD MEMBER 2.00 X 0 0 0 WALLACE A BUSTELO BOARD MEMBER 2.00 X 0 0 0 false false false 18177 220220 35300 284077 557774 CAMPING REVENUE 1001950 1001950 ACTIVITY FEES 258274 258274 1260224 132488 220220 75731 56757 OTHER INCOME 211296 211296 211296 2086051 1471520 22000 22000 543273 407455 81491 54327 85280 63960 12792 8528 71274 53456 10691 7127 177546 177546 142837 128553 14284 295947 295947 72910 72910 FOOD 274485 233312 27449 13724 OTHER EXPENSES 154802 115258 31635 7909 RENT 135594 101695 27119 6780 PROGRAM SUPPLIES 132134 112314 13213 6607 129776 107711 17652 4413 2237858 1892117 236326 109415 52732 334758 68342 147964 49293 34728 3300 62959 10512167 5208925 5595389 5303242 14686 37400 182790 182790 5966532 6103841 79617 134907 27905 192728 155728 217297 182790 182790 446040 727722 X 1470525 1391832 4049967 3984287 5520492 5376119 5966532 6103841 -151807 7434 X false true X true false X 199837 109864 146149 317282 337554 1110686 199837 109864 146149 317282 337554 1110686 1110686 1110686 5082305 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14687 14687 14266 421 14687 13279 987 14266 294657 -24500 -256878 13279 443640 51017 -200000 294657 false true false 2863142 2058458 804684 5407328 2118902 3288426 805378 593777 211601 1436319 437788 998531 5303242 DUE TO ENDOWMENT FUND 182790 182790 X SCHEDULE D, PAGE 3, PART X THE COUNCIL ADOPTED THE PROVISIONS OF FASB ASC 740-10-25, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" STANDARD. THIS APPLIES TO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COUNCIL DOES NOT BELIEVE ITS DECEMBER 31, 2025 FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. 352708 220220 132488 75731 352708 220220 132488 75731 75731 56757 true SCOUT PROGRAM SCHOLARSHIP 30 5000 OTHER SCOUT SCHOLARSHIPS 53 5000 OTHER LEGISLATIVE GRANT 94 12000 OTHER FORM 990 - ORGANIZATION'S MISSION THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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 2, PART III, LINE 4A THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTSA 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 SCOUTSONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR- OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTINGFAMILY- 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 BSAWITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURINGPROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14OR 13 WITH COMPLETION OF THE EIGHTH GRADETHROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.THE ORDER OF THE ARROW IS THE BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS, AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD.VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 25,000 SERVED THROUGH 222 CUB SCOUT PACKS, 208 SCOUTS BSA TROOPS, AND 64 VENTURING CREWS. FORM 990, PAGE 2, PART III, LINE 4B LEARNING FOR LIFE/EXPLORING PROGRAMS:LEARNING FOR LIFE OFFERS SEVEN PROGRAMS DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM.THE SEVEN PROGRAMS FOCUS ON CHARACTER DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY.THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.OVER 300 YOUTH SERVED THROUGH 35 LEARNING FOR LIFE GROUPS AND 33 EXPLORER POSTS. FORM 990, PAGE 2, PART III, LINE 4D THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGEITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECTTO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THECORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS ANDHAVING THE POWERS SPECIFIED BELOW:THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OFTHE CORPORATION, INCLUDING THE SCOUT EXECUTIVE, WHO SHALL HAVE NO VOTE, AND MAYINCLUDE OTHERS APPOINTED BY THE PRESIDENT.THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THENECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURINGTHE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THEEXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD.MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUINGMEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL.MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT ANDSHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MOREMEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THEEXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOTMEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYSWRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THEEXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. 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 ACTIVE MEMBERS MAY ELECT THE 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 FINANCIALSTATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCHBUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR ANDSPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITHANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEWOF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/ORCORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATEDIN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIREBOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEWTHE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATIONAND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND PROFESSIONAL EMPLOYEES. THECOVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSUREFORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMSARE 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 RELATIONSHIPPERSONAL, FINANCIAL, OR OTHERWISETHAT 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 INTEREST POLICY.IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE THAT ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS THE 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 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 AVE ESMERALDA 405 SUITE 102 PMB 661, GUAYNABO PR 00969 OR ON THE COUNCIL'S WEBSITE AT HTTP://WWW.SCOUTINGPR.ORG: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND, IF APPLICABLE, THE IRS FORM 990-T; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS; AND MINUTES OF THE EXECUTIVE BOARD MEETINGS.