2024-05-02T19:17:53-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM PLLC 2805 N PARK DRIVE GOLDSBORO NC 27532 990 2023-01-01 560543259 BOY SCOUTS OF AMERICA TUSCARORA COUNCIL BOYS 9197341714 172 NC HWY 581 S GOLDSBORO NC 27530 KIRK MAYES SCOUT EXECUTIVE/CEO 9197341714 2024-04-25 1 KIRK MAYES 999009999 1 MICHAEL C JORDAN CPA P00290945 9197518297 2024-04-25 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KIRK MAYES 172 NC HWY 581 S GOLDSBORO NC 27530 1196473 0 1761 X WWW.BSANC.ORG X 1923 NC TO TRY AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. 38 38 48 0 0 0 358642 329346 133191 254735 1586 120041 327174 269405 820593 973527 9948 9287 0 0 514408 480808 0 0 54538 391347 493359 915703 983454 -95110 -9927 4098955 4274124 286058 230609 3812897 4043515 TO TRY AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. 0 0 873654 9287 382654 CAMPING AND ACTIVITIES: MANY PROGRAMS ARE OFFERED BY BSA TO PROMOTE LEADERSHIP AND COOPERATIVE SKILLS TO THE MEMBERS OF THE TUSCARORA COUNCIL OF THE BOY SCOUTS OF AMERICA.AMONG THE 2023 HIGHLIGHTS WERE THE FOLLOWING: FOR THE COUNCIL, THERE WERE 2,250 TOTAL YOUTH AND VOLUNTEERS, 45 YOUTH EARNED THE RANK OF EAGLE SCOUNT, AND 1,650 MERIT BADEGES WERE EARNED. THE COUNCIL ALSO BENEFITS FROM NEARLY 650 ADULT VOLUNTEERS. 873654 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 1 48 1 0 0 0 0 0 0 0 0 0 0 X 38 38 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X X MELANIE HOPKINS 9197341714 172 NC HWY 581 S GOLDSBORO NC 27530 X STEVE MOORE MEMBER AT LARGE 2.00 X 0 0 0 JOHN DANIELS TREASURER 2.00 X X 0 0 0 JEREMIAH DANIELS IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 RANDY PEARSON VICE PRESIDENT MEMBERSHIP 2.00 X 0 0 0 CHRIS COATES COUNCIL COMMISSIONER 2.00 X X 0 0 0 DANNY JACKSON MEMBER AT LARGE 2.00 X 0 0 0 MARK METZLER PRESIDENT 5.00 X X 0 0 0 DREW COVERT MEMBER AT LARGE 2.00 X 0 0 0 SUSAN LEWIS VICE PRESIDENT PROGRAM 2.00 X 0 0 0 CHRIS ROBERTS VICE PRESIDENT PROPERTIES 2.00 X 0 0 0 HARLON NEAL VICE PRESIDENT FINANCE 2.00 X 0 0 0 JOHN COMPTON VICE PRESIDENT ADVANCEMENT 2.00 X 0 0 0 KIRK MAYES SCOUT EXECUTIVE 40.00 X 0 0 0 0 0 0 0 0 0 0 0 20554 308792 40941 329346 ACTIVITY REVENUE 900099 147146 147146 CAMPING REVENUE 900099 107589 107589 254735 48756 48756 71285 0 71285 71285 71285 156157 14671 141486 141486 324167 208275 115892 115892 OTHER REVENUE 900099 12027 12027 12027 973527 382654 0 261527 9287 9287 368453 322883 22785 22785 84359 71107 6626 6626 27996 24506 1745 1745 37527 32101 2713 2713 83015 78735 782 3498 34079 30147 1966 1966 50240 48720 368 1152 6386 5363 512 511 13606 13606 77982 77104 439 439 36092 35218 437 437 SUPPLIES 83126 81301 441 1384 RENT AND MAINTENANCE OF 17766 16826 470 470 TELEPHONE 14464 12900 782 782 RECOGNITION AND AWARDS 13125 6727 215 6183 25951 20729 1375 3847 983454 873654 55262 54538 479468 378421 100 4400 6298 32381 57722 56919 36189 7243 2738611 1578830 1170206 1159781 2348972 2634979 4098955 4274124 7472 6692 39382 200 145147 142118 94057 81599 286058 230609 X 2049210 1992664 1763687 2050851 3812897 4043515 4098955 4274124 -9927 246675 -6130 0 X X 0 1 X 1 0 X 495626 455299 620690 494139 470832 2536586 495626 455299 620690 494139 470832 2536586 2536586 60790 22185 31512 33711 48756 196954 27341 55629 14898 96113 12027 206008 2939548 1485961 0.86290 0.86040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2349472 27970 360586 100579 2637449 2782174 45940 -373606 105036 2349472 3295740 36450 317069 867085 2782174 3707620 54564 -110344 356100 3295740 3238018 42573 626567 199538 3707620 1 0 245955 245955 1978689 1214872 763817 79555 58191 21364 434412 305767 128645 1159781 CUSTODIAN ACCOUNTS 81599 81599 X 1214072 0 1214072 -240545 -240545 973527 983454 0 983454 0 983454 PART IV, LINE 2B: THE COUNCIL ACTS AS CUSTODIAN FOR CASH AMOUNTS FOR LOCAL GROUPS INVOLVED WITH BSA PROGRAMS AND ACTIVITIES. PART X, LINE 2: THE COUNCIL IS A TAXEXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE COUNCIL HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 FINANCIAL ASSISTANCE IN THE FORM OF ADMISSION TO INDIVIDUALS IN NEED TO PARTICIPATE IN CAMPING EXPEDITIONS AND RELATED ACTIVITIES 9287 FAIR VALUE ADMISSION COSTS FINANCIAL ASSISTANCE IN THE FORM OF ADMISSION TO INDIVIDUALS IN NEED TO PARTICIPATE IN CAMPING EXPEDITIONS AND RELATED ACTIVITIES PART I, LINE 2: NO FUNDS ARE DISTRIBUTED, ALL ASSISTANCE TO INDIVIDUALS IS IN THE FORM OF FREE ADMISSION TO CAMPING EXPEDITIONS FOR CHILDREN IN NEED. X 0 0 0 0 0 0 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS REVIEWS THE SCOUT EXECUTIVE'S SALARY ON AN ANNUAL BASIS AND ADJUSTS ACCORDING TO THIS REVIEW. X SUPPLIES AND MATERIALS 10 40941 FAIR VALUE SIMILAR C 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. ONCE THE AUDIT COMMITTEE HAS REVIEWED THE RETURN, IT IS PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES ARE ASKED TO SIGN A STATEMENT CERTIFYING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND THAT NEITHER THEY, NOR AN IMMEDIATE FAMILY MEMBER, HAS ANY PERSONAL ECONOMIC INTEREST IN THE COUNCIL THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS OF THE COUNCIL ARE NOT COMPENSATED FOR ANY WORK. THERE ARE NO KEY EMPLOYEES AS DEFINED IN THE INSTRUCTIONS TO THE FORM 990. SEE THE PREVIOUS EXPLANATION FOR APPROVAL OF THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN EITHER BE MAILED TO, OR PICKED UP BY, THE INTERESTED PARTY. FORM 990 PART XII LINE 2C NO CHANGE IN THE PROCESS OF OVERSIGHT OF AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.