2024-05-08T09:01:16-05:00 2023-12-31 135565207 KPMG LLP ONE FINANCIAL PLZ STE 2300 PROVIDENCE RI 029032485 990 2023-01-01 756005690 FRANK S CARROLL TRUST 1561-1120003128 FRAN 5045867421 701 POYDRAS STREET STE 3100 NEW ORLEANS LA 701397727 HANCOCK WHITNEY BANK VP TRUST OFFICE 5045867421 2024-05-06 true true BRADLEY N SPRONG P00642561 8662974127 2024-05-06 X 2023 2023-04-26 12:10:37Z HANCOCK WHITNEY 701 POYDRAS STREET STE 3100 NEW ORLEANS LA 701397727 5413606 false X N/A X 1953 TX EDUCATIONAL DEVELOPMENT 1 1 0 0 0 0 0 704576 659075 5707 3033 710283 662108 660674 660211 0 62661 57267 0 0 22535 19990 745870 737468 -35587 -75360 7996719 7919317 0 0 7996719 7919317 EDUCATIONAL DEVELOPMENT false false 660211 660211 FEES AND DISTRIBUTIONS TO THE CADDO AREA COUNCIL BOY SCOUTS OF AMERICA FOR USE IN MAINTAINING CAMPS AND TRAINING FACILITIES 660211 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 1 1 false false false false false false false true true false false true false false false false false false X HANCOCK WHITNEY 5045867421 701 POYDRAS STREET SUITE 3100 NEW ORLEANS LA 701397727 HANCOCK WHITNEY TRUSTEE X 57267 0 0 57267 0 0 false false false 186791 186791 3033 3033 5223782 4751498 472284 472284 472284 PARTNERSHIP INCOME 662108 662108 660211 660211 57267 57267 1000 1000 17884 17884 406 406 700 700 737468 660211 77257 0 291696 728870 7705023 7190447 7996719 7919317 0 0 X 7996719 7919317 7996719 7919317 7996719 7919317 X -75360 -2042 X false false false X X 1 CADDO AREA BOY SCOUTS OF AMERICA 750800619 7 true 660211 0 1 660211 0 true false false false false false false false false false false false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINES 2 AND 3 THE ORGANIZATION IS A CHARITABLE TRUST ("TRUST") ESTABLISHED BY THE WILL OF FRANK STEDMAN CARROLL DATED MARCH 22, 1946. PER THE TERMS OF THE DOCUMENT, NET INCOME OF THE TRUST IS TO BE PAID TO CADDO AREA COUNCIL BOYS SCOUTS OF AMERICA AND THE INCOME IS EARMARKED FOR USE IN MAINTAINING CAMPS AND TRAINING FACILITIES. PART IV, SECTION D, LINES 2 AND 3 CONT THE TRUST HAS BEEN CONTINUALLY SUPPORTING THE CADDO AREA COUNCIL BOY SCOUTS OF AMERICA SINCE THE TRUST'S INCEPTION AND THIS DEMONSTRATES A HISTORIC AND CONTINUING RELATIONSHIP WITH THE CADDO AREA COUNCIL BOY SCOUTS OF AMERICA OVER THE MANY YEARS OF THE TRUST'S EXISTENCE. IN ACCORDANCE WITH TREASURY REGULATION SECTION 1.509(a)-4(i)(1)(ii), THE ORGANIZATION HAS MET THE REQUIREMENTS OF THE RESPONSIVENESS. PART V, LINE 1 ALL OF THE UNEXPIRED INTERESTS IN THE TRUST ARE DEVOTED TO ONE OR MORE PURPOSES DESCRIBED IN SECTION 170(C)(1) OR (C)(2)(B) AND A DEDUCTION WAS ALLOWED WITH RESPECT TO SUCH INTERESTS. PART V, LINE 1 CONT THE TRUST WAS CREATED PRIOR TO NOVEMBER 20, 1970 AND DID NOT RECEIVE ANY GRANT, CONTRIBUTION, BEQUEST OR OTHER TRANSFER ON OR AFTER THAT DATE. PART V, LINE 1 CONT THE TRUST IS REQUIRED BY ITS GOVERNING INSTRUMENT TO DISTRIBUTE ALL OF ITS NET INCOME CURRENTLY TO A DESIGNATED CHARITABLE BENEFICIARY. PART V, LINE 1 THE TRUSTEE OF THE TRUST DOES NOT HAVE DISCRETION TO VARY EITHER THE CHARITABLE BENEFICIARY OR THE AMOUNTS PAYABLE TO THE CHARITABLE BENEFICIARY. PART V, LINE 1 CONT THE TRUSTEE OF THE TRUST DOES NOT HAVE DISCRETION TO VARY EITHER THE CHARITABLE BENEFICIARY OR THE AMOUNTS PAYABLE TO THE CHARITABLE BENEFICIARY. PART V, LINE 1 CONT RECLASSIFICATION AS A SUPPORTING ORGANIZATION OR FAILURE TO CARRY OUT ITS CHARITABLE PURPOSE IS NOT TREATED AS THE TRUSTEE HAVING THE DISCRETION TO VARY EITHER THE CHARITABLE BENEFICIARY OR THE AMOUNTS PAYABLE. PART V, LINE 1 CONT NONE OF THE TRUSTEES WOULD BE DISQUALIFIED PERSONS, OTHER THAN FOUNDATION MANAGERS, WITH RESPECT TO THE TRUST IF SUCH TRUST WERE TREATED AS A PRIVATE FOUNDATION. PART V, LINE 1 Reclassified as a supporting organization, or fails to carry out its charitable purpose, this is not treated as the trustee having the discretion to vary either the charitable beneficiary of the amounts payable. true CADDO AREA BOYS SCOUTS OF AMERICA LOCAL OFFICE 584 PO BOX 5807 TEXARKANA TX 75505 750800619 501 C 3 660211 FMV EDUCATIONAL DEVELOPMENT AND FOR USE IN MAINTAINING CAMPS AND TRAINING FACILITIES. EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION CONTRIBUTES TO A PRE-SELECTED ORGANIZATION. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a HANCOCK WHITNEY BANK AS TRUSTEE AND THE GOVERNING BODY ADHERES TO THE TRUST DOCUMENT TO FULFILL THE PURPOSE OF THE TRUST. DISCUSSION/ACTIONS WITH THE CADDO AREA COUNCIL BOYS SCOUTS OF AMERICA ARE DOCUMENTED. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF HANCOCK WHITNEY BANK, THE TRUSTEE AND GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW HANCOCK WHITNEY BANK, THE SOLE TRUSTEE, REVIEWS THE COMPLETED FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 ($576) MUTUAL FUND TIMING DIFFERENCES, $2,189 RETURN OF CAPITAL ADJUSTMENTS, ($2,166) BASIS ADJUSTMENTS, $589.00 PURCHASE ACCRUED INTEREST ADJUSTMENTS AND (1,536.00) DEPLETION ADJUSTMENTS CADDO AREA COUNCIL BSA PO BOX 5807 TEXARKANA TX 75505 750800619 YOUTH DEVELOPMENT TX 501(C)(3) 7 N/A false false true false false false false false false false false false false false false false false false false false