2024-09-18T13:22:57-05:00 2023-12-31 510284658 SANTORA CPA GROUP 220 CONTINENTAL DRIVE SUITE 112 NEWARK DE 19713 990 2023-01-01 231365192 BOY SCOUTS OF AMERICA CHESTER COUNTY COUNCIL BOYS 6106962900 1 SCOUTING WAY EXTON PA 19341 BENJAMIN WHEELER SCOUT EXECUTIVE/CEO 6106962900 2024-09-12 1 1 ROBERT S SMITH CPA P00168444 3027376200 2023 2024-08-08 14:25:15Z BENJAMIN WHEELER 1 SCOUTING WAY EXTON PA 19341 4235579 0 1761 X WWW.CCCBSA.ORG X 1921 PA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 33 33 110 1859 0 0 480386 694904 1798488 1944209 261801 69860 304148 247179 2844823 2956152 15836 20348 0 0 1237151 1311236 0 0 221169 1928970 1997790 3181957 3329374 -337134 -373222 13241921 12925955 696118 511081 12545803 12414874 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 3061013 20348 2006426 ALL PROGRAMS ARE INTER-RELATED AND ARE RUN TO ACHIEVE THE ORGANIZATION'S MISSION. THROUGH THE OFFERING OF THE TRADITIONAL SCOUTING PROGRAMS OF CUB SCOUTS, SCOUTS BSA, VENTURING, AND EXPLORING, THE ORGANIZATION SERVES OVER 2,500 LOCAL YOUTH. THE YOUTH ARE OFFERED OPPORTUNITIES TO BUILD CHARACTER, ENSURE HEALTH AND FITNESS, AND INSTILL THE RESPONSIBIILITY OF GOOD CITIZENSHIP; ALL THROUGH PARTICIPATION IN ACTIVITIES AND ADVANCEMENT PROGRAMS. 3061013 1 1 0 0 0 0 1 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 110 1 0 0 0 0 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X SCOUT EXECUTIVECEO 6106962900 1 SCOUTING WAY EXTON PA 19341 JEFFREY SPENCER SCOUT EXECUTIVE/CEO 40.00 X X 173337 0 7156 HARRISS A BUTLER BOARD MEMBER 0.00 X 0 0 0 HOWARD CRAWFORD DIAMOND ROCK DISTRICT CHAIR 0.00 X X 0 0 0 LINDA BRAVACOS DIVERSITY CHAIR 0.00 X X 0 0 0 J CRAIG HADDEN YOUTH PROTECTION CHAMPION 0.00 X X 0 0 0 MARY B KUKLINSKI GOVERNANCE CHAIR 0.00 X X 0 0 0 CATHY GUTHRIE OCTORARO DISTRICT CHAIR 0.00 X X 0 0 0 ANDREW COE VP, MARKETING AND COMMUNICATIONS 0.00 X X 0 0 0 SARALYN KASSEL BOARD MEMBER 0.00 X 0 0 0 THOMAS G SAVOY AUDIT CHAIR, OA ADVISOR 0.00 X X 0 0 0 GARY M SCHROEDER VICE PRESIDENT 0.00 X X 0 0 0 PATRICIA U FARRELL BOARD MEMBER 0.00 X 0 0 0 DAVID A HOHL VICE PRESIDENT - DISTRICT 0.00 X X 0 0 0 ZACK R BOWEN BOARD MEMBER 0.00 X 0 0 0 WILLIAM F KINIRY JR BOARD MEMBER 0.00 X 0 0 0 DOUGLAS MCCONNELL VP MEMBERSHIP 0.00 X X 0 0 0 JOHN KEMMERER INVESTMENT COMMITTEE CHAIR 0.00 X X 0 0 0 BRIAN MILLER COUNCIL TREASURER 0.00 X X 0 0 0 DONALD F KOHLER JR NOMINATING COMMITTEE CHAIR 0.00 X X 0 0 0 GUSTAV L SAUERZOPF BOARD MEMBER 0.00 X 0 0 0 JAMES D BENNETT VICE PRESIDENT - FUND DEVE 0.00 X X 0 0 0 SIGMUND FLECK LEGAL COUNSEL 0.00 X X 0 0 0 RICK HERMAN BOARD MEMBER 0.00 X 0 0 0 MICHAEL J MAGNOTTA BOARD MEMBER 0.00 X 0 0 0 PETE MOTEL VP, CAMPING & PROPERTIES 0.00 X X 0 0 0 VALERI BOCLAIR COUNCIL PRESIDENT 0.00 X X 0 0 0 TAMARA CHRISTENSEN COUNCIL COMMISSIONER 0.00 X X 0 0 0 STEPHEN CARROLL VICE PRESIDENT - ADMINISTR 0.00 X X 0 0 0 SAM LEMHENEY BOARD MEMBER 0.00 X 0 0 0 JAMES CARON RISK MANAGEMENT CHAIR 0.00 X X 0 0 0 MATTHEW GRIFFIN VICE PRESIDENT - PROGRAM 0.00 X X 0 0 0 FRANK LIOTTA HORSESHOE TRAIL DISTRICT C 0.00 X X 0 0 0 CONNOR WALKER BUDGET COMMITTEE CHAIR 0.00 X X 0 0 0 173337 0 7156 1 0 1 0 0 11249 683655 694904 CAMPING 721210 1342542 1342542 OTHER 900099 323301 323301 ACTIVITIES 721210 278366 278366 1944209 67696 67696 1033563 1031399 2164 2164 2164 255641 70679 184962 184962 239566 177349 62217 62217 2956152 2006426 0 254822 20348 20348 173337 173337 894331 770595 22685 101051 175160 144051 5703 25406 68408 61425 1280 5703 95973 76690 3535 15748 641948 622767 2413 16768 291737 275689 3034 13014 60957 55130 1068 4759 181574 178875 495 2204 37433 37433 488314 473102 2789 12423 78591 71976 1213 5402 MISCELLANEOUS 71229 56228 2294 12707 RECOGNITION AWARDS 50034 43367 683 5984 3329374 3061013 47192 221169 815661 581915 338778 608732 329055 62020 26004 14550 226649 141023 57017 58177 15866582 6655811 9397120 9210771 1965155 2168909 86482 79858 13241921 12925955 58551 63076 353349 198240 260211 236402 4020 0 19987 13363 696118 511081 X 10439783 9817097 2106020 2597777 12545803 12414874 13241921 12925955 -373222 242293 0 X X 0 1 X 1 0 X 1088990 1028171 1171232 480386 694904 4463683 1680489 317813 1591121 1798488 1944209 7332120 2769479 1345984 2762353 2278874 2639113 11795803 0 0 0 11795803 421507 793672 442283 261801 69860 1989123 421507 793672 442283 261801 69860 1989123 3190986 2139656 3204636 2540675 2708973 13784926 0.85570 0.84630 0.14430 0.15370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 118.00 1 1 0 1 X 2614133 372431 153585 34259 3105890 2989855 128984 -463229 41477 2614133 7180483 121156 677 4312461 2989855 6991509 242325 22045 75396 7180483 6593548 470041 24725 96805 6991509 0.17000 0.83000 0 0 1403951 1403951 12898379 5292691 7605688 1564252 1363120 201132 9210771 ENDOWMENT INVESTMENTS 2112088 F CASH SURRENDER VALUE OF LIFE INSURANCE 56821 F 2168909 OPERATING LEASE LIABILITY - CURRENT PORTION 6662 OPERATING LEASE LIABILITY - NET OF CURRENT PORTION 6701 13363 X 3446473 242293 248028 490321 2956152 0 2956152 3577402 248028 248028 3329374 0 3329374 PART II, LINE 3: THE WETLAND CONSERVATION EASEMENT IS PROPERTY THAT WAS DONATED TO BSA SEVERAL YEARS AGO. THE PROPERTY IS MAINTAINED ON BSA'S BALANCE SHEET AT THE VALUE DETERMINED AT THE TIME OF THE CONTRIBUTION. PART IV, LINE 2B: THE ORGANIZATION MAINTAINS FUNDS ON BEHALF OF THE NATIONAL BOY SCOUTS OF AMERICA FOR REGISTRATION AND OTHER RELATED FEES CHARGED BY THE NATIONAL BOY SCOUTS OF AMERICA. THE ORGANIZATION ALSO HOLDS FUNDS ON BEHALF OF TROOPS FOR PURCHASE OF SUPPLIES. FURTHERMORE THE ORGANIZATION HOLDS FUNDS ON BEHALF OF VARIOUS GROUPS AND CLUBS THAT ARE AFFILIATED WITH THE CHESTER COUNTY COUNCIL. PART X, LINE 2: THE COUNCIL HAS QUALIFIED AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE COUNCIL IS NOT EXEMPT FROM TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. DURING 2023 AND 2022, THE COUNCIL HAD NO UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS ENDED PRIOR TO 2019. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO SALES 248,028. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO SALES 248,028. X X X X 0 SPORTING CLAYS 52579 52579 6969 3597 6677 VERMAIL 70003 70003 11400 9720 5067 4 133059 133059 317 21278 5653 255641 255641 18686 34595 17397 70678 184963 1 PROGRAM SERVICES PROVIDED 103 20348 PART I, LINE 2: THE COUNCIL'S ASSISTANCE TO INDIVIDUALS IS MADE UP OF SCOUT UNIFORMS AND SUPPLIES GIVEN TO THOSE IN NEED, AS WELL AS DISCOUNTS ON FEES TO REGISTER AS SCOUTS OR ATTEND SUMMER CAMP. NO CASH GRANTS OR ASSISTANCE ARE AWARDED, WHICH WOULD NEED TO BE MONITORED. EXECUTIVES IN EACH RELATIVE DEPARTMENT REVIEW REQUESTS OR KNOWN NEEDS FOR ASSISTANCE AND AWARD ASSISTANCE WITHIN THEIR BUDGET RESTRAINTS. 0 0 0 0 0 0 0 0 0 JEFFREY SPENCER SCOUT EXECUTIVE/CEO 173337 0 0 0 0 0 0 0 7156 0 180493 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE SCOUT EXECUTIVE INFORMS THE ENTIRE BOARD OF THE AVAILABILITY OF THE RETURN FOR THEIR REVIEW PRIOR TO FILING. THERE IS NO FORMAL REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C COUNCIL EMPLOYEES ARE GIVEN THE POLICY ANNUALLY WITH AN ACKNOWLEDGEMENT TO SIGN AND RETURN, CONFIRMING THEIR UNDERSTANDING AND COMPLIANCE. THE SCOUT EXECUTIVE IS AVAILABLE TO REVIEW ANY CONFLICT OF INTEREST QUESTIONS THAT ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE, CONSISTING OF FIVE INDEPENDENT BOARD MEMBERS, REVIEWS SALARIES ANNUALLY FOR COMPLIANCE WITH SALARY RANGES SET BY THE NATIONAL BSA. THE COMPENSATION AND BENEFITS COMMITTEE OF THE NATIONAL BSA EMPLOYS AN INDEPENDENT NATIONAL FIRM TO COMPARE ALL BSA SALARIES AND BENEFITS, BUT PARTICULARLY THOSE OF THE SCOUT EXECUTIVES, TO OTHER REGIONAL ORGANIZATONS. THE DATA SUPPORTS COMPLIANCE WITH IRC SECTION 4958. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL'S FORM 990 IS MADE AVAILABLE ON THE WEB AT GUIDESTAR.ORG. THE COUNCIL MAKES ANY OF THEIR POLICIES AND DOCUMENTS AVAILABLE TO THE PUBLIC, ON REQUEST, AT THE COUNCIL'S MAIN OFFICE LOCATION. FORM 990, PAGE 12, PART XII, LINE 2C LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS HAS NOT CHANGED FROM PREVIOUS YEARS.