2024-09-22T18:48:24-04:00 2023-12-31 541451026 HARRIS HARDY & JOHNSTONE PC 300 ARBORETUM PL STE 660 RICHMOND VA 23236 990 2023-01-01 540505872 HEART OF VIRGINIA COUNCIL INC BOY SCOUTS OF AMERICA HEAR 8043554306 8090 VILLA PARK DRIVE HENRICO VA 23228 CHARLES F PHILLIPS III TREASURER 8043554306 2024-09-20 true true GEORGE G CROWELL CPA P00585821 8045600560 2024-09-20 2023 2024-08-08 14:25:15Z CHARLES F PHILLIPS III 8090 VILLA PARK DRIVE HENRICO VA 23228 4841666 false X WWW.SCOUTINGVIRGINIA.ORG X 1965 VA OUR MISSION IS TO PROMOTE 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 68 68 97 2840 -30837 1503903 1528184 783188 1010784 3125244 183416 597683 534920 6010018 3257304 18453 32229 0 1901100 1854197 0 384788 1893677 2077344 3813230 3963770 2196788 -706466 15150415 14071035 1470061 1091104 13680354 12979931 X OUR MISSION IS TO PROMOTE 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 911616 621588 CAMPING PROGRAM - RESIDENT AND DAY CAMPS DESIGNED TO MEET NEEDS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS. APPROXIMATELY 4,350 YOUTH ATTENDED IN 2022. 26010 PROVIDED TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO APPROXIMATELY 3,281 ADULT VOLUNTEERS WHO DELIVERED SCOUTING PROGRAMS TO YOUTH. 2032849 32229 341302 OVER 6,750 SERVED WITH A VALUE-BASED YOUTH DEVELOPMENT PROGRAM THROUGH 98 CUB SCOUT PACKS, 115 BOY SCOUT TROOPS, 8 VENTURING CREWS, AND 3 EXPLORING POSTS. 308793 47894 SCOUTING PROGRAMS - EXPANDED THE SCOUTING PROGRAM AND REGISTERED OVER 2,268 FIRST-TIME SCOUTERS. 308793 47894 3279268 true true false false false false false false false true true false false false true true true false false false false false false false true false false true false true false false false false false false false false true false false false false true true true false false true 5 0 97 true false false false false false false false false false false false false X 68 68 false false false false true true true true true false true true true true true true true true true true false VA X X THE ORGANIZATION 8043554306 8090 VILLA PARK DR HENRICO VA 23228 H SPENCER ADAMS BOARD MEMBER 1.00 X 0 0 0 JEAN M ANDERSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL I ANDREWS JR BOARD MEMBER 1.00 X 0 0 0 BLAKE AUCHMOODY JR BOARD MEMBER 1.00 X 0 0 0 MICHAEL B BALLATO BOARD MEMBER 1.00 X 0 0 0 JAMES K BEAZLEY III BOARD MEMBER 1.00 X 0 0 0 GERALD J BERRY BOARD MEMBER 1.00 X 0 0 0 RICHARD P BRAGGA BOARD MEMBER 1.00 X 0 0 0 HUMBERTO I CARDOUNEL JR BOARD MEMBER 1.00 X 0 0 0 BETSY B CARR BOARD MEMBER 1.00 X 0 0 0 GERALD WS CARTER BOARD MEMBER 1.00 X 0 0 0 KENNETH E CARTER BOARD MEMBER 1.00 X 0 0 0 MARK S CROSS EXEC COMMITT 1.00 X X 0 0 0 BENJAMIN S DESSART VP MEMBERSHI 1.00 X X 0 0 0 LLOYD C DUNNAVANT BOARD MEMBER 1.00 X 0 0 0 SIOBHAN S DUNNAVANT BOARD MEMBER 1.00 X 0 0 0 GORDON W FRUETEL EXEC COMMITT 1.00 X X 0 0 0 APRIL S GARNETT BOARD MEMBER 1.00 X 0 0 0 ZANE P GIBBS PHD BOARD MEMBER 1.00 X 0 0 0 GEORGE G GRATTAN III BOARD MEMBER 1.00 X 0 0 0 RANDAL R GREENE JR ASSISTANT TR 1.00 X X 0 0 0 RANDAL R GREENE SR VP DEVELOPME 1.00 X X 0 0 0 CHRISTOPHER J HABENICHT EXEC COMMITT 1.00 X X 0 0 0 MATTHEW P HADLEY BOARD MEMBER 1.00 X 0 0 0 WILLIAM J HEFELE BOARD MEMBER 1.00 X 0 0 0 JOHN O HUNNICUTT EXEC COMMITT 1.00 X X 0 0 0 DAMIAN KLUTE CHAIR 1.00 X X 0 0 0 PAUL W KRECKMAN BOARD MEMBER 1.00 X 0 0 0 SHARLEE S LABRECQUE BOARD MEMBER 1.00 X 0 0 0 MARK A LARSON EXEC COMMITT 1.00 X X 0 0 0 MARK D LEARN BOARD MEMBER 1.00 X 0 0 0 MARK A LLOYD BOARD MEMBER 1.00 X 0 0 0 SUSAN P LODEN BOARD MEMBER 1.00 X 0 0 0 HENRY P LONG JR VP GOVERNANC 1.00 X X 0 0 0 PAUL V LOUIE BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER M MALONE BOARD MEMBER 1.00 X 0 0 0 JOHN K MCCULLA EXEC COMMITT 1.00 X X 0 0 0 KEITH T MILLER VP DIVERS & 1.00 X X 0 0 0 WILLIAM M MULVIHLL II BOARD MEMBER 1.00 X 0 0 0 G ANDREW NEA JR COUNCIL COUN 1.00 X X 0 0 0 WILLIAM J NORMAN VC OUTDOOR P 1.00 X X 0 0 0 DUNCAN S OWEN III BOARD MEMBER 1.00 X 0 0 0 CHARLOTTE PEMBERTON COMMISSIONER 1.00 X X 0 0 0 CHARLES F PHILLIPS III TREASURER 1.00 X X 0 0 0 DONALD A PIACENTINI BOARD MEMBER 1.00 X 0 0 0 JOHN J REID II BOARD MEMBER 1.00 X 0 0 0 IRENE C ROBERTS VC COMMUNITY 1.00 X X 0 0 0 MACK T RUFFIN III BOARD MEMBER 1.00 X 0 0 0 JOSEPH S SEILER BOARD MEMBER 1.00 X 0 0 0 JONATHAN S SHOUSE BOARD MEMBER 1.00 X 0 0 0 WILLIAM SCOTT SIMS BOARD MEMBER 1.00 X 0 0 0 DUDLEY HUNTER STEPHENS BOARD MEMBER 1.00 X 0 0 0 CHARLES W SULLIVAN III VP PROGRAM S 1.00 X X 0 0 0 WILLIAM H TALLEY IV EXEC COMMITT 1.00 X X 0 0 0 NATHAN TATUM BOARD MEMBER 1.00 X 0 0 0 DAN L TAYLOR VC PROPERTIE 1.00 X X 0 0 0 GARY E THOMPSON EXEC COMMITT 1.00 X X 0 0 0 BRUCE W TIBBETTS BOARD MEMBER 1.00 X 0 0 0 J PHILIP R VICTOR BOARD MEMBER 1.00 X 0 0 0 JEREMY S WEINER BOARD MEMBER 1.00 X 0 0 0 GEORGE L WELCH JR BOARD MEMBER 1.00 X 0 0 0 HORACE P WHITWORTH EXEC COMMITT 1.00 X X 0 0 0 THOMAS C WOOD VP DISTRICT 1.00 X X 0 0 0 GEORGE MCGOVERN SCOUT EXEC/C 40.00 X 256320 0 26379 CHUN CHUNG LEE BOARD MEMBER 1.00 X 0 0 0 JEFFREY G MISCIKOWSKI BOARD MEMBER 1.00 X 0 0 0 FREDERICK MOLTER IV BOARD MEMBER 1.00 X 0 0 0 RANDOLPH N REYNOLDS JR BOARD MEMBER 1.00 X 0 0 0 ERIC RULE BOARD MEMBER 1.00 X 0 0 0 256320 26379 1 false true false 1528184 36421 1528184 CAMP FEES 621588 621588 ACTIVITY FEES 341302 341302 REAL PROPERTY RENTAL INCOME 47894 47894 1010784 142699 142699 181612 550000 690895 181612 -140895 40717 40717 970434 579354 391080 216238 488790 314113 174677 174677 BSA COMMINGELD END FND UBTI 900099 -30837 -30837 -30837 3257304 1003607 -30837 581508 32229 32229 256320 207403 23395 25522 1193257 965534 108911 118812 107989 85764 10629 11596 186853 148398 18392 20063 109778 89631 9636 10511 147843 92993 36145 18705 33920 21336 8293 4291 25578 25578 578808 558724 3964 16120 383478 356072 13107 14299 86112 71066 7196 7850 87856 20387 1875 65594 23530 18118 2588 2824 73689 73689 406979 371482 16977 18520 71231 65832 2582 2817 RENT AND EQUIPMENT 56493 47873 4123 4497 OTHER 43343 22383 3193 17767 RECOGNITION AND AWARDS 34210 9814 1344 23052 TELEPHONE 24274 20540 1786 1948 3963770 3279268 299714 384788 6216 42689 2491389 1406154 739008 723493 37631 54171 153990 145125 44467 83591 15054137 7021455 8062504 8032682 2873136 3465806 742074 117324 15150415 14071035 747230 307714 181780 157795 541051 625595 1470061 1091104 X 10196900 9303274 3483454 3676657 13680354 12979931 15150415 14071035 X -706466 10399 -4356 X false true X true false X 1586738 2665775 2919163 1503903 1528184 10203763 1586738 2665775 2919163 1503903 1528184 10203763 557211 9646552 25946 29857 46747 55315 142699 300564 2012140 597245 1153456 1259651 1237889 6260381 16764708 4686240 0.57540 0.58780 X PART II, LINE 10 CONTRIBUTIONS AND GRANTS 5,022,492 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3670754 91522 -20660 348875 4090491 4302555 45008 -798636 239957 3670754 3872171 205450 370247 145313 4302555 3331215 591125 280834 331003 3872171 2770954 54373 505888 3331215 0.34520 0.42720 0.22760 false true true 909492 909492 11951307 5206146 6745161 1235356 1059477 175879 7830532 CUSTODIAN ACCOUNTS - LOCAL UNITS 499810 LEASE LIABILITY 100572 LINE OF CREDIT/NP VILLA PARK 25213 625595 X 3537737 10399 295612 306011 3231726 25578 25578 3257304 4146845 208653 208653 3938192 25578 25578 3963770 SCHEDULE D, PAGE 2, PART V, LINE 4 THE PURPOSE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE OPERATIONS AND PROGRAMS OF THE HEART OF VIRGINIA COUNCIL, INC., BOY SCOUTS OF AMERICA. SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE COUNCIL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE COUNCIL HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D PROVISION FOR DISC CAPITAL CAMPAIGN 67,758 LOSS ON SALE OF FIXED ASSET 140,895 NET TRUST INCOME 86,959 SCHEDULE D, PAGE 4, PART XII, LINE 2D PROVISION FOR DISC CAPITAL CAMPAIGN 67,758 LOSS ON SALE OF FIXED ASSET 140,895 POPCORN & PEANU 701205 701205 484967 RICHMOND AREA S 201907 201907 10309 53141 3 67322 67322 11940 12574 6423 970434 970434 11940 22883 544531 579354 391080 false LOCAL BOY SCOUTS OF AMERICA CHAPTER 8090 VILLA PARK DRIVE HENRICO VA 23228 540505872 3 32229 REG FEES-INNER CITY X X false false false false false false false false false GEORGE MCGOVERN SCOUT EXEC/CEO 254583 1737 23491 2888 282699 X 1 17389 X 1 19032 false false false FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO PROMOTE 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 2, PART III, LINE 4D SCOUTING PROGRAMS - EXPANDED THE SCOUTING PROGRAM AND REGISTERED OVER 2,268 FIRST-TIME SCOUTERS. 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 MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 AND ALL ATTACHMENTS ARE PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENT STATING THEY HAVE NO CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE COUNCIL'S COMPENSATION & BENEFITS COMMITTEE DETERMINES THE SCOUT EXECUTIVE'S COMPENSATION BASED ON THE FOLLOWING MEASUREMENTS: 1. COUNCIL CRITICAL OBJECTIVES FOR THE JOURNEY TO EXCELLENCE AWARD THAT WERE MET FOR THE ENDING YEAR AND SET BY THE COUNCIL KEY 3, APPROVED BY THE COUNCIL EXECUTIVE BOARD AND THE AREA KEY 3. 2. SCOUT EXECUTIVE'S CRITICAL ACHIEVEMENTS THAT WERE MET FOR THE ENDING YEAR SET BY THE SCOUT EXECUTIVE AND APPROVED BY THE COUNCIL PRESIDENT AND AREA DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B OR KEY EMPLOYEES. THE COUNCIL'S COMPENSATION & BENEFITS COMMITTEE REVIEWS STAFF COMPENSATION INITIALLY SET BY THE SCOUT EXECUTIVE AFTER A PERFORMANCE AND EVALUATION REVIEW OF EACH EMPLOYEE. EACH EMPLOYEE'S OVERALL PERFORMANCE EVALUATION FALLS IN ONE OF THE FOLLOWING RANKINGS: FAR EXCEEDS, SIGNIFICANTLY EXCEEDS, EXPECTED OR MARGINAL. THE SCOUT EXECUTIVE SUBMITS THE STAFF COMPENSATION RECOMMNEDATIONS TO THE COMMITTEE WHICH REVIEWS AND ADJUSTS, IF NECESSARY, PROVIDING FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON VERBAL OR WRITTEN REQUEST TO THE HEART OF VIRGINIA COUNCIL, INC. AT THEIR OFFICES DURING NORMAL BUSINESS HOURS. FOR A NOMINAL FEE TO COVER THE COST OF COPYING AND MAILING, A HARD COPY OF THE DOCUMENTS WILL BE MAILED TO THE REQUESTER. CERTAIN DOCUMENTS ARE AVAILABLE VIA THE INTERNET AT ORGANIZATIONS SUCH AS GUIDESTAR.ORG AT NO COST, ADDITIONAL DOCUMENTS ARE AVAILABLE TO THOSE WHO HAVE A PAID MEMBERSHIP. FORM 990, PART XI, LINE 9 NET TRANSFERS TO TRUST -4,356 TRUST FUND FOR HEART OF VIRGINIA COUNCIL INC 8090 VILLA PARK DRIVE HENRICO VA 23228 546163602 SUPPORTING VA 501C 12B HOVC true false false false false false false false false false false false false false false false false false true true HEART OF VIRGINIA COUNCIL INC TRUST HEART OF VIRGINIA COUNCIL INC R 69492 TRANSFER OF CASH HEART OF VIRGINIA COUNCIL INC TRUST HEART OF VIRGINIA COUNCIL INC S 65131 TRANSFER OF CASH