2024-09-12T10:28:36-04:00 2023-12-31 541247987 BROCKMAN DRINKARD & PENNINGTON PC 104 ARCHWAY CT LYNCHBURG VA 24502 990 2023-01-01 540912706 BOY SCOUTS OF AMERICABLUE RIDGE MOUNTAINS COUNCIL BOYS 5402650656 P O BOX 7606 ROANOKE VA 24019 WALTER JONES TREAS - DIR 5402650656 2024-07-29 true true TIMOTHY A BLANKS P00111139 4348468458 2024-07-29 2023 2024-08-08 14:25:15Z GEORGE CLAY P O BOX 7606 ROANOKE VA 24019 2950682 false X WWW.BSA-BRMC.ORG X TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 28 28 98 0 875253 445236 1199233 1071598 37628 48527 525481 364541 2637595 1929902 9569 0 1230209 1288635 0 118914 2209458 1479438 3439667 2777642 -802072 -847740 6745018 6097919 3154649 3303939 3590369 2793980 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 2549562 9569 1071598 THE PROGRAM OF BOY SCOUTS IS CHARACTER BUILDING,CITIZEN- SHIP TRAINING,& PERSONAL FITNESS. APPROXIMATELY 9,000 YOUTHS AND ADULTS WERE SERVED IN THE LAST YEAR. 2549562 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 false true true false false false false false false false false false false false false false false false false false true 0 0 true 98 true false false false false false false false false false false false false false false X 28 28 false false false false true true true true true false false true true true true true true true true false VA X X THE ORGANIZATION 5402650656 P O BOX 7606 ROANOKE VA 24019 GEORGE CLAY SCOUT EXEC 40.00 X 285673 0 20808 KENNETH LYONS DIR OF DEVEL 40.00 X 148057 0 6334 ROBERT DRURY DIR OF FIELD 40.00 X 128456 0 18631 STEVE ADKINS DIR X 0 0 0 ALBERT BAKER PRESIDENT - X 0 0 0 DONALD BARKER VP DEVELOPME X X 0 0 0 BOB BASHORE DIR X 0 0 0 KEVIN BEZY DIR X 0 0 0 COMPTON BIDDLE DIR X 0 0 0 ZEB BRYANT-COX DIR X 0 0 0 DAVID BURNS DIR X 0 0 0 KEITH COX DIR X 0 0 0 ROY CREASY DIR X 0 0 0 LISA DEFALCO DIR X 0 0 0 ALEXIS ETZLER DIR X 0 0 0 JOHN EURE DIR X 0 0 0 TED FEINOUR DIR X 0 0 0 ROB FINCHER DIR X 0 0 0 JUAN GONZALEZ DIR X 0 0 0 DANIEL HAYES DIR X 0 0 0 BARRY HENSLEY DIR X 0 0 0 WALTER JONES TREAS - DIR X 0 0 0 CECIL KELLEY DIR X 0 0 0 BETTY KINGERY VP OF GOVERN X X 0 0 0 JAMES MCDONEL DIR X 0 0 0 JASON MORGAN DIR X 0 0 0 JIM NICHOLAS COMM - DIR X 0 0 0 KEVIN REEDY DIR X 0 0 0 DAVE SNEBOLD DIR X 0 0 0 HERSHEL STONE DIR X 0 0 0 PAUL WEARY ASST TREAS - X 0 0 0 562186 45773 3 false true false 20381 10515 414340 445236 CAMPING 989875 989875 ACTIVITIES 81723 81723 1071598 54405 54405 794378 800256 -5878 -5878 -5878 422466 220524 201942 105414 MISCELLANEOUS 162599 162599 162599 1929902 1228319 159819 9569 9569 1045635 923634 58394 63607 169302 145363 11458 12481 73698 65297 4021 4380 131945 113595 8783 9567 8285 7066 583 636 115939 114207 829 903 41554 38888 1276 1390 31254 30328 443 483 198609 168858 14240 15511 58644 58644 373085 371806 612 667 78838 70646 3921 4271 CAMP SUPPLIES 353499 351953 740 806 OTHER EXPENSE 27706 24112 1720 1874 RECOGNITION AWARDS 25341 22936 1151 1254 RENT & MAINT OF EQUIPMNT 21977 20978 478 521 12762 11682 517 563 2777642 2549562 109166 118914 558587 321385 95452 81421 1594 653 19642 37497 117794 81846 12483482 8542768 4232119 3940714 1667203 1601262 52627 33141 6745018 6097919 34077 91946 18871 95030 2420379 2358904 160464 160464 520858 597595 3154649 3303939 X 2166852 1770113 1423517 1023867 3590369 2793980 6745018 6097919 -847740 58837 -7486 X false true X true false X 1015679 671118 1258207 875253 445236 4265493 1015679 671118 1258207 875253 445236 4265493 4265493 80059 54597 66176 37628 54405 292865 34196 14170 125995 118435 292796 4851154 8497085 0.87930 0.84700 X PART II, LINE 10 OTHER INCOME 174,361 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1952180 7062 49852 17488 7486 1984120 2468016 6925 -261964 251600 9197 1952180 2322655 26142 212640 85410 8011 2468016 2349086 45056 -52204 6481 12802 2322655 2093404 20970 271881 13826 23343 2349086 0.53890 0.46110 false false 1098411 1098411 6639861 4939297 1700564 1605506 1517032 88474 3139704 2086439 1053265 3940714 LINE OF CREDIT 459315 CUSTODIAN ACCTS 134994 RIGHT OF USE LIABILITY 3286 597595 X 1981253 58837 58837 1922416 7486 7486 1929902 2777642 2777642 2777642 SCHEDULE D, PAGE 3, PART X THE COUNCIL IS EXEMPT FROM FEDERAL TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECMEBER 31, 2023. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES OR INTEREST. THE COUNCIL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. OPEN AUDIT PERIODS INCLUDE ITS YEARS ENDING DECEMBER 31, 2020 THROUGH 2023. SALE OF POPCORN 304031 304031 207503 304031 304031 207503 207503 96528 false SCHOLARSHIPS 35 9569 X false false false false false false false false false GEORGE CLAY SCOUT EXEC 285673 20808 306481 KENNETH LYONS DIR OF DEVELOPMENT 148057 6334 154391 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 THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE IN REGULAR MEETINGS AND SPECIAL MEETINGS ON ITEMS INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 REVIEWED WITH COUNCIL AUDIT COMMITTEE PRIOR TO RELEASE. ONCE APPROVED, THE AUDIT COMMITTEE WILL PRESENT THE FORM 990 TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW VIA THE BRMC BOARD PORTAL LINK. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL REVIEW BY EXECUTIVE COMMITTEE. CONFLICT STATEMENT IS SIGNED AT THE BEGINNING OF COUNCIL'S OPERATING CYCLE EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE DIRECTOR COMPENSATION SET BY COMPENSATION AND BENEFIT COMMITTEE WHICH IS APPOINTED BY BOARD PRESIDENT. BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PROVIDES LOCAL BOARDS WITH SALARY GUIDES - MINIMUM TO MAXIMUM SALARY RANGES BASED ON THE LOCAL COUNCIL'S SIZE CLASSIFICATION (ALSO ESTABLISHED BY BSA NATIONAL OFFICE). FORM 990, PAGE 6, PART VI, LINE 15B OTHER KEY EMPLOYEES COMPENSATION SET BY SCOUT EXECUTIVE WITH REVIEW COMPLETED BY THE COMPENSATION AND BENEFITS COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, LINE 19 COUNCIL GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO PUBLIC.