2024-11-12T09:12:54-05:00 2023-12-31 205630688 TANN BROWN & RUSS CO PLLC 1501 LAKELAND DRIVE SUITE 300 JACKSON MS 392164841 990 2023-01-01 640324398 CHOCTAW AREA COUNCIL NO 302 BOY SCOUTS OF AMERICA INC CHOC 6016936757 PO BOX 5336 MERIDIAN MS 39302 JAMES HULGAN SCOUT EXECUTIVE/CEO 6016936757 2024-11-11 true false SCOTT A HODGES P00641691 6013544926 2024-11-11 2023 2024-10-15 13:58:12Z JAMES HULGAN PO BOX 5336 MERIDIAN MS 39302 699437 false X WWW.CACBSA.ORG X 1923 MS TO PROVIDE PROGRAMS AND TRAINING THAT ENCOURAGE THE DEVELOPMENT OF GOOD CHARACTER, SELF RELIANCE, AND SERVICE TO OTHERS. 31 31 8 275 41017 500767 529970 25050 79350 7780 241177 9574 766994 626674 0 0 352719 340051 0 87867 855096 353061 1207815 693112 -440821 -66438 1334737 1281991 125093 137185 1209644 1144806 TO PROVIDE PROGRAMS AND TRAINING THAT ENCOURAGE THE DEVELOPMENT OF GOOD CHARACTER, SELF RELIANCE, AND SERVICE TO OTHERS. false false 523842 45807 PROGRAM SERVICES INCLUDE CAMP OPERATIONS, PERIODIC CAMPOREES, PARENT-CHILD CAMPOUTS, LEARNING FOR LIFE PROGRAMS, AND OTHER SCOUTING RELATED ACTIVITIES. 523842 true true false false false false false false true true true false false true true false false true false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 2 0 true 8 true true true false false false false true true false false false false false false X 31 31 true false false false false false false true true false true true true true true true true true true true false MS X JAMES HULGAN 6016936757 2102 8TH STREET MERIDIAN MS 39301 JAMES HULGAN SCOUT EXECUT 40.00 1.00 X 63187 0 13886 KEN KERCHEVAL PREVIOUS EXE 40.00 1.00 X 23340 0 4534 LEE THAGGARD PRESIDENT 10.00 X X 0 0 0 JOHN DAVID BARR TREASURER 5.00 1.00 X X 0 0 0 JEFF MCCOY VP OF FINANC 5.00 X X 0 0 0 DAVID HALL VP OF PROPER 5.00 X X 0 0 0 NEIL HENRY VP OF ADMINI 5.00 X X 0 0 0 SCOTT SILLS VP OF MEMBER 5.00 X X 0 0 0 SARAH JOHNSON VP OF TRAINI 5.00 X X 0 0 0 GARY WILKINSON VP OF ENDOWM 5.00 X X 0 0 0 KEVIN HEDGPETH VP OF SHOOTI 5.00 X X 0 0 0 CHRIS LAFFERTY VP OF SAFETY 5.00 X X 0 0 0 DAVID STEPHENS VP OF RISK M 5.00 X X 0 0 0 KEVIN HENDERSON VP OF PROGRA 5.00 X X 0 0 0 BOB SAMPLE CUB CAMPING 5.00 X X 0 0 0 FRANK POLIZZI COUNCIL COMM 5.00 X X 0 0 0 ERIC JOHNSON II BOARD MEMBER 1.00 X 0 0 0 TREY LONG BOARD MEMBER 1.00 X 0 0 0 TYLER MCCAUGHIN BOARD MEMBER 1.00 X 0 0 0 WILL CARPENTER BOARD MEMBER 1.00 X 0 0 0 STEPHEN COVINGTON BOARD MEMBER 1.00 X 0 0 0 KEITH EVANS BOARD MEMBER 1.00 X 0 0 0 JEFF SMITH BOARD MEMBER 1.00 X 0 0 0 BRANDON PRATT BOARD MEMBER 1.00 X 0 0 0 JUSTIN MCDONALD BOARD MEMBER 1.00 X 0 0 0 JOSH THOMPSON BOARD MEMBER 1.00 X 0 0 0 MIKE MCGREVEY BOARD MEMBER 1.00 X 0 0 0 JIM THOMPSON BOARD MEMBER 1.00 X 0 0 0 WINKY GLOVER III BOARD MEMBER 1.00 X 0 0 0 MAURICE HALL BOARD MEMBER 1.00 X 0 0 0 BOB COFFIN BOARD MEMBER 1.00 X 0 0 0 GERRY MITCHELL BOARD MEMBER 1.00 X 0 0 0 FRED PORTER BOARD MEMBER 1.00 X 0 0 0 86527 18420 false false false 15000 76488 158338 280144 529970 SHOOTING SPORTS RANGE 713990 41017 41017 CAMPING OPERATIONS 721210 18265 18265 SCOUTING ACTIVITIES 611710 12665 12665 OTHER 900099 7403 7403 79350 2100 2100 2100 2100 23915 16135 7780 7780 7780 43823 76488 43823 20279 12805 7474 7474 626674 45807 41017 9880 104947 83744 12954 8249 160346 130676 16988 12682 19214 15465 2154 1595 34697 24371 7676 2650 20847 17092 2203 1552 40418 23381 14320 2717 581 331 250 10789 8959 1074 756 9928 5743 3517 668 58391 51894 3812 2685 17676 14779 1700 1197 9849 7929 1127 793 1318 1027 171 120 10020 10020 60042 58958 636 448 30583 20751 732 9100 PROGRAM & OTHER SUPPLIES 52484 14858 273 37353 SHOOTING RANGE SUPPLIES 22026 22026 ASSISTANCE TO INDIVIDUALS 7546 5881 977 688 EQUIP. RENT & MAINTENANCE 7388 6570 480 338 14022 9407 589 4026 693112 523842 81403 87867 87941 40983 21095 56615 207 11 45114 46144 28250 20647 2238868 1201959 1109455 1036909 42675 80682 1334737 1281991 15163 14927 29903 30080 36052 19034 43975 73144 125093 137185 X 1155839 1050811 53805 93995 1209644 1144806 1334737 1281991 X -66438 1600 X false true X true false X 546447 479827 405088 500767 529970 2462099 98853 79306 69598 25050 64222 337029 9991 5547 22211 53232 38213 129194 655291 564680 496897 579049 632405 2928322 2928322 2100 2100 2100 2100 1133 1133 655291 564680 496897 579049 635638 2931555 0.99890 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2084934 293014 -158338 -13874 2205736 2556217 -307418 -149398 -14467 2084934 2227500 421047 -77970 -14360 2556217 2087395 287566 -134093 -13368 2227500 1811798 1000 415489 -127553 -13339 2087395 0.72470 0.27530 false true true 73107 73107 1378461 556015 822446 608264 524055 84209 179036 121889 57147 1036909 DUE FROM BSA TRUST FUND 302 CHOCTAW 49737 RIGHT-OF-USE OPERATING LEASE ASSET 30945 80682 DUE TO BSA TRUST FUND 302 CHOCTAW 45399 OPERATING LEASE LIABILITIES 27745 73144 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION HOLDS CUSTODIAL FUNDS FOR LOCAL UNITS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT IS HELD BY THE BOY SCOUTS OF AMERICA TRUST FUND 302 CHOCTAW AREA COUNCIL, WHICH IS A RELATED ORGANIZATION. THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FUNDS FOR CAPITAL IMPROVEMENTS, EXPANSIONS, AND/OR REPAIRS UNDER THE CAREFUL DIRECTION OF THE BOARD AS NEEDED TO SUCCESSFULLY SUPPORT THE ORGANIZATION'S MISSION. POPCORN SALE 62001 23788 38213 38213 CLAY SHOOT 42780 41260 1520 1520 1 15530 11440 4090 3320 770 120311 76488 43823 3320 2290 38213 43823 FORM 990, PAGE 6, PART VI, LINE 2 MAURICE HALL DAVID HALL BOARD MEMBER BOARD MEMBER FATHER/SON JIM THOMPSON JOSH THOMPSON BOARD MEMBER BOARD MEMBER FATHER/SON FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE AUDIT COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE COMMITTEE REGULARLY MONITORS AND ENFORCES COMPLIANCE BY REPLACING OR HAVING THE INDIVIDUAL WITH THE CONFLICT OF INTEREST ABSTAIN FROM VOTING. FORM 990, PAGE 6, PART VI, LINE 15A THE SCOUT EXECUTIVE/CEO SALARY IS SUBJECT TO INDEPENDENT REVIEW, DELIBERATION AND APPROVAL BY THE EXECUTIVE COMMITTEE USING INDEPENDENT COMPARABLE DATA FOR WAGE EARNERS WHO HAVE EQUIVALENT RESPONSIBILITIES, QUALIFICATIONS AND EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARY OF OFFICERS IS SUBJECT TO INDEPENDENT REVIEW, DELIBERATION AND APPROVAL BY THE EXECUTIVE COMMITTEE USING INDEPENDENT COMPARABLE DATA FOR WAGE EARNERS WHO HAVE EQUIVALENT RESPONSIBILITIES, QUALIFICATIONS AND EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 THE BEGINNING NET ASSETS BALANCE WAS INCREASED BY A 1,600 PRIOR PERIOD ADJUSTMENT AS PART OF THE IMPLEMENTATION OF ACCOUNTING STANDARDS CODIFICATION 842, LEASES. BSA TRUST FUND 302 CHOCTAW AREA CO PO BOX 911 MERIDIAN MS 39302 646020067 ENDOWMENT MS 501C3 12A NA false false false true true true false false false false false false false false false false false false false false BSA TRUST FUND 302 CHOCTAW AREA CO C 158338 DISTRIBUTIONS AND GRANTS BSA TRUST FUND 302 CHOCTAW AREA CO D 49737 YEAR END BALANCE BSA TRUST FUND 302 CHOCTAW AREA CO E 45399 YEAR END BALANCE