2024-07-08T12:19:40-05:00 2023-12-31 760754060 MURPHY EDWARDS GONCALVES & FERRERA PC 144 TURNPIKE ROAD SUITE 200 SOUTHBORO MA 01772 990 2023-01-01 043184713 SPIRIT OF ADVENTURE COUNCIL INC BOY SCOUTS OF AMERICA #227 SPIR 6176150004 2 TOWER OFFICE PARK WOBURN MA 01801 JOHN JUDGE SCOUT EXECUTIVE 6176150004 2024-07-02 1 JOHN JUDGE 999009999 0 JENNIFER FERRERA P00714924 5082297900 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOHN JUDGE 2 TOWER OFFICE PARK WOBURN MA 01801 4109077 0 1761 X WWW.SCOUTSPIRIT.ORG X 1994 MA SEE PART III, LINES 1 AND 4A. 32 30 103 3306 0 0 1029992 665142 1464529 1606073 1308180 846625 342044 408010 4144745 3525850 109911 101872 0 0 1368197 1524966 0 0 124561 1506857 1647521 2984965 3274359 1159780 251491 10492803 11034296 927792 790975 9565011 10243321 X SEE SCHEDULE O. 0 0 2666915 101872 1582800 CAMPING: MANAGEMENT OF VARIOUS CAMPING FACILITIES FOR BOSTON AND NORTH SHORE AREA FIELD SERVICE: DIRECTION AND MANAGEMENT OF BOSTON AND NORTH SHORE AREA BOY SCOUT TROOPS AND CUB SCOUT PACKS 2666915 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 103 1 0 0 0 0 0 0 0 0 0 0 0 0 X 32 30 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 6176150004 2 TOWER OFFICE PARK WOBURN MA 01801 JOHN ANDRES OFFICER 2.00 X X 0 0 0 JOSEPH ASTE BOARD MEMBER 2.00 X 0 0 0 MARIANNE BAKER VP OF SAFETY 2.00 X X 0 0 0 D PETER BRENNAN OFFICER 2.00 X X 0 0 0 DAVID BOIT BOARD MEMBER 2.00 X 0 0 0 FRANCIS CAMPION BOARD MEMBER 2.00 X 0 0 0 DAVID CLAYMAN PRESIDENT 2.00 X X 0 0 0 BRYAN CONNOLLY COUNCIL ATTORNEY 2.00 X X 0 0 0 JERRY CROSS VP OF PROGRAM 2.00 X X 0 0 0 ERIC EVANS BOARD MEMBER 2.00 X 0 0 0 ABUBAKR FAHKRY VP OF DIVERSITY 2.00 X X 0 0 0 GORDON FORREST BOARD MEMBER 2.00 X 0 0 0 CHRIS HIGGINS BOARD MEMBER 2.00 X 0 0 0 BERNARD HORN BOARD MEMBER 2.00 X 0 0 0 HARVEY ING BOARD MEMBER 2.00 X 0 0 0 MICHAEL JEANS BOARD MEMBER 2.00 X 0 0 0 ELMER LUPTON BOARD MEMBER 2.00 X 0 0 0 DARRIN JOHNSON PROGRAM DIRECTOR 40.00 X 95380 0 12842 JOHN JUDGE SCOUT EXECUTIVE (Q4 TO PRESENT) 40.00 X X 23400 0 3234 SARATH KRISHNASWAMY BOARD MEMBER 2.00 X 0 0 0 JASON MAFFETORE COUNCIL COMMISSIONER 2.00 X X 0 0 0 MARK MAURICE BOARD MEMBER 2.00 X 0 0 0 HAL MUNGER VP OF PROPERTIES 2.00 X X 0 0 0 JAMIE O'BRIEN BOARD MEMBER 2.00 X 0 0 0 JONATHAN PLEVA SECRETARY/INTERIM SCOUT EXEC 40.00 X X 120192 0 23092 JEFFREY REYNOLDS VP OF STRATEGIC PLANNING 2.00 X X 0 0 0 H SCOTT SANBORN VP OF DEVELOPMENT 2.00 X X 0 0 0 ERIK SCHNEIDER BOARD MEMBER 2.00 X 0 0 0 STEVE SOOKIKIAN BOARD MEMBER 2.00 X 0 0 0 KARYN STRANBERG BOARD MEMBER 2.00 X 0 0 0 DANIEL A STRASSHOFER TREASURER 2.00 X X 0 0 0 JACK TERRILL VP OF DISTRICT OPERATIONS 2.00 X X 0 0 0 MICHAEL TERRY BOARD MEMBER 2.00 X 0 0 0 238972 0 39168 1 0 0 0 0 665142 25541 665142 CAMPING REVENUES 900099 1394775 1394775 SCOUTING ACTIVITIES 900099 188025 188025 COUNCIL COLLABORATION 900099 23273 23273 1606073 145975 145975 228590 64075 164515 164515 164515 60343 740000 4240 95453 56103 644547 700650 700650 576122 419459 156663 156663 MISCELLANEOUS 900099 86832 86832 86832 3525850 1692905 0 1167803 101872 101872 278138 231740 37214 9184 981913 833657 119698 28558 141598 111356 24378 5864 123317 97471 20835 5011 87176 51477 28777 6922 38748 23014 12865 2869 122879 37312 85567 24735 14606 8165 1964 462497 411959 40739 9799 74345 64976 6455 2914 97388 89442 4155 3791 52334 52334 226046 189680 29316 7050 130169 110266 16044 3859 SUPPLIES 141894 118241 7509 16144 MISCELLANEOUS 70873 46543 17027 7303 RECOGNITION AWARDS 51241 40183 2850 8208 EQUIPMENT RENTAL AND MA 27567 16278 9100 2189 39629 24508 12189 2932 3274359 2666915 482883 124561 1191459 483030 652965 0 174485 329068 293542 290533 142858 171374 7373740 3758652 3692075 3615088 4076091 5958882 269328 186321 10492803 11034296 119059 129648 447850 427597 360883 233730 927792 790975 X 5647876 6130983 3917135 4112338 9565011 10243321 10492803 11034296 251491 426819 0 X X 0 1 X 1 0 X 946690 778259 1122431 1029992 665142 4542514 946690 778259 1122431 1029992 665142 4542514 415212 4127302 460333 225281 323826 409809 397838 1817087 6359601 9585947 0.64900 0.68100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 4 2 1 2067.00 0 0 5455400 125541 469107 66469 38974 5944605 8320220 2400 -836345 1975225 55650 5455400 9478309 2200 406527 1501219 65597 8320220 9510374 1325 541315 508874 65831 9478309 8270332 5925 1627702 327157 66428 9510374 0.37675 0.36942 0.25383 1 0 466866 466866 5360243 2804227 2556016 1546631 954425 592206 3615088 CUSTODIAL LIABILITES 55493 RIGHT OF USE LIABILITY 178237 233730 X 4066076 426819 88306 25101 540226 3525850 0 3525850 3387766 88306 25101 113407 3274359 0 3274359 PART X, LINE 2: UNDER FASB ASC 740-10, AN ORGANIZATION SHOULD RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH UNCERTAIN TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES ONLY WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS, INTEREST OR PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NETTED INVESTMENT FEES -38,974. RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 64,075. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES -38,974. RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 64,075. POPCORN PRODUCT SALES 560337 560337 417706 DINNER 15785 15785 1753 576122 576122 419459 419459 156663 1 CAMPERSHIPS AND SCHOLARSHIP AWARDS 113 49665 52207 FMV DISCOUNTED OR FREE CAMP REGISTRATION FEES/COLLEGE SCHOLARSHIPS PART I, LINE 2: MANAGEMENT REVIEWS AND APPROVES ALL APPLICATIONS FOR SPECIFIC ASSISTANCE TO INDIVIDUALS RELATIVE TO CAMPERSHIP AWARDS AND SCHOLARSHIPS BASED ON SPECIFIC CRITERIA. ONLY THOSE INDIVIDUALS WHO MEET THE SPECIFIC CRITERIA ARE ELIGIBLE FOR ASSISTANCE. X 1 25541 FMV 0 0 0 FORM 990 PART III LINE 1 THE CORPORATION SHALL PROMOTE, WITHIN 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 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. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON THE EDUCATION PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY, AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. IT IS REVIEWED AND APPROVED PRIOR TO FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT HAS BEEN REVIEWED AND ADOPTED BY THE BOARD OF DIRECTORS. NEW BOARD MEMBERS AND EMPLOYEES ARE PROVIDED A COPY OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS GATHER ALL PERTINENT COMPENSATION INFORMATION, PERFORM AN ANNUAL REVIEW AND AUTHORIZE COMPENSATION AT THE EXECUTIVE LEVEL OF MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 18 ALL REQUIRED DOCUMENTS THAT ARE TO BE MADE AVAILABLE TO THE GENERAL PUBLIC ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 ALL REQUIRED DOCUMENTS THAT ARE TO BE MADE AVAILABLE TO THE GENERAL PUBLIC ARE AVAILABLE UPON REQUEST. PART XII, LINE 2C: THE COUNCIL HAS AN AUDIT COMMITTEE WHO OVERSEES THE AUDIT OF THE COUNCIL.