2024-10-11T08:27:49-05:00 2023-12-31 561220683 POTTER & COMPANY PA 434 COPPERFIELD BLVD NE STE A CONCORD NC 28025 990 2023-01-01 560529957 BOY SCOUTS OF AMERICA MECKLENBURG COUNTY COUNCIL BOYS 7043335471 1410 EAST SEVENTH STREET CHARLOTTE NC 28204 MARK A TURNER SECRETARY/SCOUT EXEC 7043335471 2024-09-27 1 1 DANIEL MORROW CPA P01353124 7047868189 2023 2024-10-15 13:58:12Z MARK A TURNER 1410 EAST SEVENTH STREET CHARLOTTE NC 28204 8913225 0 X WWW.MCCSCOUTING.ORG X 1941 NC THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL DECISIONS OVER THIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE BSA POSITIVELY IMPACTS YOUTH AND FAMILIES BY PROMOTING EDUCATIONAL, RECREATIONAL, CAREER AND LEADERSHIP PROGRAMS OF SCOUTING IN ADDITION TO IMPACTING SCHOLASTIC SUCCESS, RISK BEHAVIORS AND SELF SUFFICIENCY. 71 71 131 1700 0 0 1508466 1425743 605391 726565 763236 1337223 746394 640324 3623487 4129855 13728 15117 0 0 1547581 1573669 0 0 297292 1398739 1656491 2960048 3245277 663439 884578 15887960 16130545 698999 416005 15188961 15714540 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL DECISIONS OVER THIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE BSA POSITIVELY IMPACTS YOUTH AND FAMILIES BY PROMOTING EDUCATIONAL, RECREATIONAL, CAREER AND LEADERSHIP PROGRAMS OF SCOUTING IN ADDITION TO IMPACTING SCHOLASTIC SUCCESS, RISK BEHAVIORS AND SELF SUFFICIENCY. 0 0 2788035 15117 922363 PROMOTION OF THE EDUCATIONAL AND RECREATIONAL PROGRAMS OF THE BOY SCOUTS OF AMERICA. 2788035 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 131 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 71 71 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X X MARK A TURNER 7043335471 1410 EAST SEVENTH STREET CHARLOTTE NC 28204 X ROBERT SEATE III COUNCIL COMMISSIONER 2.00 X 0 0 0 TERRY WARRREN HUNEYCUTT TREASURER 2.00 X X 0 0 0 JOSEPH W GRIER III COUNCIL ATTORNEY 2.00 X 0 0 0 TOMMY LEE HAYES-BROWN VP SCOUT REACH 2.00 X X 0 0 0 G MACK PATTERSON VP PROGRAM 2.00 X X 0 0 0 KENNETH MAY VP ADMINISTRATION 2.00 X X 0 0 0 ERIC DAVIS VP MARKETING/PR 2.00 X X 0 0 0 MARK L DENT VP PROPERTIES 2.00 X X 0 0 0 BILL RHYNE VP DISTRICT OPERATIONS 2.00 X X 0 0 0 ROBERT M WEBB VP EXPLORING 2.00 X X 0 0 0 JOHN H SEQUEIRA VP STRATEGIC PLANNING 2.00 X X 0 0 0 PATRICK SHORT VP MEMBERSHIP 2.00 X X 0 0 0 BARRY WEISS VP DEVELOPMENT 2.00 X X 0 0 0 STEVE JEGIER COUNCIL PRESIDENT 2.00 X 0 0 0 H CRAIG MAY III PAST COUNCIL PRESIDENT 2.00 X 0 0 0 RICHARD C CARTER III PRESIDENT ELECT 2.00 X 0 0 0 MARK TURNER SCOUT EXECUTIVE 40.00 X 288034 0 31233 288034 0 31233 1 0 1 0 0 26000 1399743 3500 1425743 CAMPING 900099 367170 367170 ACTIVITIES 900099 359395 359395 726565 109158 109158 5425987 26150 4224072 0 1201915 26150 1228065 1228065 808450 363924 444526 444526 349810 195374 154436 154436 OTHER 900099 41362 41362 41362 4129855 922363 0 1781749 15117 15117 1247412 985942 92910 168560 227229 170412 20189 36628 99028 78085 7442 13501 75204 68866 2252 4086 464089 446834 4375 12880 87187 69116 6421 11650 10308 9032 453 823 1783 1783 406759 394896 4215 7648 90633 69020 7680 13933 SUPPLIES 286759 280747 2062 3950 EQUIPMENT RENTAL & MAIN 87899 77224 3793 6882 PRINTING & PUBLICATIONS 55789 48257 2676 4856 OTHER 31529 24010 2673 4846 58552 48694 2809 7049 3245277 2788035 159950 297292 1340237 1021092 502212 449853 43336 124521 188435 191232 63249 30979 17541363 9978167 7646937 7563196 6078084 6749672 25470 0 15887960 16130545 136686 141842 153504 32788 222364 198745 160349 42630 26096 0 698999 416005 X 8165322 8654731 7023639 7059809 15188961 15714540 15887960 16130545 X 884578 -359000 1 X X 0 1 X 1 0 X 1630726 950198 1933023 1508466 1467743 7490156 1630726 950198 1933023 1508466 1467743 7490156 7490156 158820 179388 316176 85240 109158 848782 100976 135715 119267 122520 67512 545990 8884928 1076375 0.84300 0.86970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5953237 111165 952073 311300 6705175 7428344 42764 -1136442 381429 5953237 8847043 46251 1189849 2654799 7428344 7947847 19492 1249124 336920 32500 8847043 6737582 136485 1448420 319640 55000 7497847 0.00240 0.99760 0 0 5239874 5239874 8352130 4499609 3852521 1058557 1058557 2426674 1903442 523232 464128 3575116 -3110988 7563196 X 3770855 -359000 -359000 4129855 0 4129855 3245277 0 3245277 0 3245277 PART IV, LINE 2B: DEPOSITS BY AFFILIATED SCOUTING UNITS FOR THEIR FUTURE USE, AND MONIES DEPOSITED WITH THE COUNCIL BY AFFILIATED UNITS FOR THE PURCHASES OF UNIFORMS AND SUPPLIES. PART X, LINE 2: IN ACCORDANCE WITH ASC 740-10, THE COUNCIL HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. BASED ON THE EVALUATION OF THE COUNCIL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY THE INTERNAL REVENUE SERVICE. PART V, LINE 4: THE ENDOWMENT FUND INCLUDES BOTH INVESTMENTS IN WHICH THE PRINCIPAL MUST REMAIN INTACT DUE TO LEGAL RESTRICTIONS IMPOSED BY THE DONOR OR A TRUST AGREEMENT. A PORTION OF THE INCOME AND CAPITAL APPRECIATION MAY BE TRANSFERRED TO THE OPERATING AND CAPITAL FUNDS IN ACCORDANCE WITH THE COUNCIL'S ADOPTED ALLOCATION POLICY. POPCORN SALES AND GIFT CARDS 437098 437098 300604 SPECIAL EVENTS 371352 371352 63320 808450 808450 363924 363924 444526 1 REGISTRATIONS/UNIFORMS 40 15117 COST WAIVE COST FORM 990, SCHEDULE I, PART 1, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: THE COUNCIL HAS TWO INDIVIDUALS, ONE STAFF PERSON AND ONE INDEPENDENT VOLUNTEER, WHO REVIEW REQUESTS FOR ASSISTANCE SUBMITTED AND EVALUATE EACH REQUEST BASED ON INDIVIDUAL NEED AND CIRCUMSTANCES. THE ASSISTANCE PROVIDED IS NON-CASH AND IS RECORDED ON THE COUNCIL'S BOOKS AND RECORDS. X 0 0 0 0 0 0 0 0 0 MARK TURNER SCOUT EXECUTIVE 258034 0 30000 0 0 0 0 0 31233 0 319267 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL HAS AN AUDIT COMMITTEE RESPONSIBLE FOR SELECTING THE INDEPENDENT AUDITORS AND REVIEWING THE AUDITED FINANCIAL STATEMENTS AND REQUIRED AUDITOR COMMUNICATIONS. THESE RESPONSIBILITIES HAVE NOT CHANGED FROM THE PRIOR YEAR. FORM 990 IS REVIEWED BY THE COUNCIL CONTROLLER, BY THE COUNCIL SCOUT EXECUTIVE, AND BY THE COUNCIL TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OVERSIGHT BY THE EXECUTIVE DIRECTOR OF EMPLOYEES AND OVERSIGHT BY A VOLUNTEER FINANCE COMMITTEE OVERSEEING FINANCIAL OPERATIONS AND ADMINISTRATION OF THE COUNCIL AND DIRECT OVERSIGHT OF EXECUTIVE DIRECTOR IN FOLLOWING NATIONAL BSA POLICY. NATIONAL BSA CONDUCTS AN ANNUAL CHARTER REVIEW OF THE LOCAL COUNCIL TO ENSURE POLICIES AND PROCEDURES ARE IN PLACE AND ADHERED TO. FORM 990, PART VI, SECTION B, LINE 15 THE NATIONAL BOY SCOUTS OF AMERICA DETERMINES ALL SALARY RANGES FOR ALL PROFESSIONAL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR POSITION BASED ON POSITION, RESPONSIBILITIES AND GEOGRAPHIC LOCATION. THE LOCAL COUNCIL BOARD OF DIRECTOR'S HAVE GUIDELINES AND THE FULL RESPONSIBILITY TO ENSURE ALL PROFESSIONAL EMPLOYEES ARE WITHIN THE RECOMMENDED RANGES. THIS IS ALSO MONITORED AND ENFORCED BY THE NATIONAL B.S.A. PERSONNEL DEPARTMENT. THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ON ANNUAL BASIS BY A VOLUNTEER COMPENSATION COMMITTEE. THE SCOUT EXECUTIVE PRIOR TO COMMITTEE REVIEW RECEIVES A PERFORMANCE EVALUATION BY THE VOLUNTEER COUNCIL PRESIDENT AND A NATIONAL B.S.A. AREA DIRECTOR. THE PERFORMANCE REVIEW IS THEN SHARED WITH THE COMPENSATION COMMITTEE. ALL OTHER EMPLOYEES ALSO HAVE AN ANNUAL PERFORMANCE REVIEW CONDUCTED BY MANAGEMENT STAFF WHICH IS THEN SHARED WITH THE COMPENSATION COMMITTEE. THE COMMITTEE RECOMMENDS AND APPROVES ALL SALARIES. IN 2016, THE NATIONAL BOY SCOUTS OF AMERICA RETAINED GRANT THORNTON LLP TO ASSESS THE BSA'S COMPENSATION AND BENEFITS PROGRAM FOR THE LOCAL COUNCILS' SCOUT EXECUTIVE/EXECUTIVE DIRECTOR POSITION WITH THE OBJECTIVES OF INSURING THE ALIGNMENT OF THE PROGRAM WITH THE MARKET AND TO SUPPORT LOCAL SCOUT COUNCILS' COMPLIANCE WITH THE REGULATIONS DEFINED IN THE INTERNAL REVENUE CODE SECTION 4958, WHICH SETS GUIDELINES FOR COMPENSATING OFFICIALS OF TAX EXEMPT ORGANIZATIONS. GRANT THORTON LLP DETERMINED THAT THE TOTAL COMPENSATION PROGRAM AND POLICIES DEVELOPED BY THE NATIONAL B.S.A. BEING USED IN LOCAL COUNCILS (BOTH IN AGGREGATE AND BY COMPONENT) ARE CONSISTENT WITH MARKET PRACTICE AND INDUSTRY STANDARDS. THEY ALSO REPORTED IF LOCAL COUNCILS UTILIZE THE PROGRAM AS DEFINED AND FOLLOW APPROPRIATE PROCEDURES REGARDING COMPENSATION DECISION MAKING FOR INDIVIDUAL SCOUT EXECUTIVES/EXECUTIVE DIRECTORS, LOCAL COUNCILS WOULD BE IN COMPLIANCE WITH IRS CODE SECTION 4958. THE MECKLENBURG COUNTY COUNCIL IN 2023 WAS IN COMPLIANCE WITH ALL BSA AND IRS POLICIES REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE THROUGH REQUESTS TO THE EXECUTIVE DIRECTOR. THE COUNCIL MAKES ITS FORM 990 AVAILABLE THROUGH REQUESTS TO THE EXECUTIVE DIRECTOR AND ON WWW.GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: ROUNDING ADJUSTMENT 1. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR