2024-06-20T16:50:23-04:00 2023-12-31 841255164 KUNDINGER CORDER & MONTOYA PC 475 LINCOLN STREET SUITE 200 DENVER CO 80203 990 2023-01-01 840404226 PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA PATH 7192192909 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 JIM MACHAMER SCOUT EXECUTIVE 7192192909 2024-06-20 true JIM MACHAMER 999009999 true MARIA MONTOYA P01363907 3035345953 2024-06-20 2023 2023-04-26 12:10:37Z X JIM MACHAMER 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 3318685 false X HTTPS://PATHWAYTOTHEROCKIES.ORG/ X 1929 CO TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL DECISIONS. 28 28 89 1198 0 428485 440136 2335569 2074129 49276 53197 234080 258922 3047410 2826384 0 0 1031216 1040188 0 84846 1869754 1758037 2900970 2798225 146440 28159 9759705 10289746 750389 998212 9009316 9291534 X THE COUNCIL PROMOTES 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 BSA. false false 1202467 2333051 CUB SCOUTS - MOTTO: DO YOUR BEST EFFECTIVE 2018, THE COUNCIL WELCOMES GIRLS INTO ITS CUB SCOUTS PROGRAM. GIRLS WHO JOIN CUB SCOUTS ARE PUT IN GIRL DENS BY GRADE (LION, TIGER, WOLF, BEAR WEBELOS 1, AND WEBELOS 2). THE GIRLS ARE PART OF PACKS THAT HAVE BOYS AND BOTH BOYS AND GIRLS ATTEND THE MONTHLY PACK MEETINGS TO RECEIVE THEIR AWARDS, SHARE SKITS, GAMES, SPECIAL PRESENTATIONS, AND LEADER CAPACITY. THIS IS THE LARGEST OF THE SCOUTING PROGRAMS. EVERY CUB SCOUT IS A MEMBER OF A CUB SCOUT PACK; PACKS ARE DIVIDED INTO DENS. EACH DEN HAS ABOUT SIX TO EIGHT BOYS OR GIRLS. ALL OF THE CUB SCOUTS IN A DEN ARE ABOUT THE SAME AGE AND LIVE IN THE SAME NEIGHBORHOOD. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP ITS MEMBERS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT. 2023 TOTAL CUB SCOUTS (UNAUDITED): 1,247 CUB SCOUTS 47 CUB SCOUT PACKS 436 CUB SCOUT LEADERS BOY SCOUTS - MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILY ON FEBRUARY 1, 2019, FOR THE FIRST TIME IN ITS 100+ YEAR HISTORY, THE ICONIC PROGRAM OF THE BOY SCOUTS OF AMERICA IS OPEN TO YOUNG WOMEN AS WELL AS YOUNG MEN, ALL OF WHOM WILL HAVE THE CHANCE TO EARN SCOUTING'S HIGHEST RANK, EAGLE SCOUT. THE BOY SCOUTS OF AMERICA CHANGED THE BOY SCOUT PROGRAM NAME TO "SCOUTS BSA." THEY ALSO ALLOWED GIRLS TO JOIN THE PROGRAM. SCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. IN SCOUTS BSA, YOUNG MEN AND WOMEN GO PLACES, TEST THEMSELVES, AND HAVE ONE-OF-A-KIND ADVENTURES THAT CAN'T BE FOUND ANYWHERE ELSE. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION. 2023 SCOUTS BSA (UNAUDITED): 1,184 SCOUTS BSA MEMBERS 69 SCOUTS BSA TROOPS 678 SCOUTS BSA LEADERS RECOGNITION - RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS - VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS. HIGH ADVENTURE - VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAMBUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS. TEACHING OTHERS - ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS. 2023 PARTICIPATION (UNAUDITED): 71 VENTURERS 8 VENTURING CREWS 39 VENTURING LEADERS EXPLORING - EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. 2023 PARTICIPATION (UNAUDITED): 11 EXPLORERS 1 EXPLORER POST 4 EXPLORING LEADERS SCOUTREACH - SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT, AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. THE COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES, AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST. STARTING IN 2019, USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, THE COUNCIL LAUNCHED THE SCOUTS BSA PROGRAM. THIS PROGRAM ENABLES ALL ELIGIBLE YOUTH AGES ELEVEN TO SEVENTEEN TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA WILL BE SINGLE GENDER - ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE COUNCIL TO MAINTAIN THE INTEGRITY OF THE SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES. 1450982 OUTDOOR ACTIVITIES - CUB SCOUTING DAY CAMPS: ONE-TO-THREE DAY PROGRAM WITH DAYLIGHT AND EARLY EVENING ACTIVITIES, WITH NO OVERNIGHT ACTIVITIES. RESIDENT CAMPS: AT LEAST TWO NIGHTS OF CAMPING WITH A DEVELOPED THEME OF ADVENTURE AND EXCITEMENT HELD AT A COUNCIL FACILITY UNDER THE DIRECTION OF TRAINED LEADERSHIP. COUNCIL-ORGANIZED FAMILY CAMPS: OVERNIGHT CAMPING INVOLVING MORE THAN ONE PACK AND HELD AT A COUNCIL-APPROVED FACILITY WITH THE COUNCIL OR DISTRICT PROVIDING STAFFING, FOOD SERVICE, HOUSING, AND PROGRAM. PACK CAMPING: OVERNIGHT CAMPING INVOLVING MORE THAN ONE FAMILY FROM A SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS, AND UNDER THE DIRECTION OF BASIC ADULT SCOUTS. BSA AND VENTURING: CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON AND OFFERS YEAR ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 7,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL, BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING, HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS, AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS - WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS - GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY. 2653449 true true false false false false true false false true true false false true true false true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 2 0 true 89 true false false false false false true true false false false false false false X 28 28 false false false false false false false true true false false true true true true true true true true false X JIM MACHAMER 7192192909 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 JIM MACHAMER SCOUT EXECUT 40.00 X 159069 0 13593 MIKE CARUTHERS NAT'L COUNCI 2.00 X X 0 0 0 KARL FALK CHAIR 2.00 X X 0 0 0 BOB GABY VP OF GOV AS 2.00 X X 0 0 0 THOMAS GEARHART TREASURER 2.00 X X 0 0 0 GLEN GRADY CO VP, PROGR 2.00 X X 0 0 0 STEVE HAYES VP OF ADMINI 2.00 X X 0 0 0 CHRISTIAN KIKUMOTO VP OF GOV, T 2.00 X X 0 0 0 ELY LAMBERT VP FINANCE 2.00 X X 0 0 0 VINNIE MAFIA CO VP, PROGR 2.00 X X 0 0 0 KERM NEAL VP MEMBERSHI 2.00 X X 0 0 0 MIKE PARSONS COMMISSIONER 2.00 X X 0 0 0 MIKE SHOAF MEMBER AT LA 2.00 X X 0 0 0 DICK STRASBAUGH MEMBER AT LA 2.00 X X 0 0 0 ADAM WEITZEL PRESIDENT 2.00 X X 0 0 0 MIKE ABBOTT DIRECTOR 2.00 X 0 0 0 BRENT BOTTS DIRECTOR 2.00 X 0 0 0 JOHN BROWN DIRECTOR 2.00 X 0 0 0 ROD EMENAKER DIRECTOR 2.00 X 0 0 0 BRENT HAWKER DIRECTOR 2.00 X 0 0 0 MARIA HERNDON DIRECTOR 2.00 X 0 0 0 CHUCK LANG DIRECTOR 2.00 X 0 0 0 CYNTHIA LEMESANY DIRECTOR 2.00 X 0 0 0 KELLEY MANGIN DIRECTOR 2.00 X 0 0 0 JOHN RHODE DIRECTOR 2.00 X 0 0 0 ROBBIN SCHELLHOUS DIRECTOR 2.00 X 0 0 0 NED STOLL DIRECTOR 2.00 X 0 0 0 MARK STOLOWITZ DIRECTOR 2.00 X 0 0 0 RICHARD VAUGHN DIRECTOR 2.00 X 0 0 0 JEFF WILKINS DIRECTOR 2.00 X 0 0 0 159069 13593 1 false true false 2942 53644 39873 343677 440136 CAMPING REVENUE 900099 1857052 1857052 ACTIVITY REVENUE 900099 217077 217077 2074129 70116 70116 750 17669 -17669 750 -16919 -16919 1000 53644 1000 704299 473632 230667 230667 OTHER REVENUE 900099 28255 28255 28255 2826384 2333051 53197 172663 157968 7805 6890 677322 638705 20511 18106 75411 69123 3340 2948 45893 41987 2074 1832 68899 64576 2296 2027 89531 89392 74 65 11769 11769 18501 11807 61 6633 26037 20025 670 5342 70577 65199 2340 3038 69589 64794 2547 2248 361574 349267 2393 9914 61798 59104 1197 1497 11476 7901 79 3496 19578 17912 885 781 145614 145439 92 83 117238 116550 366 322 PROGRAM & OTHER SUPPLIES 688469 672401 539 15529 RECOGNITION REWARDS 48023 44092 330 3601 MISCELLANEOUS ACTIVITIES 17098 16125 518 455 SPECIFIC ASSIST TO INDIV. 1165 1082 44 39 2798225 2653449 59930 84846 928184 763878 4940 5288 12209 7662 127622 269291 2552 5264 10053451 3614667 6361780 6438784 1737095 1954731 120000 120000 465323 724848 9759705 10289746 48408 66172 173848 162752 291183 356982 236950 412306 750389 998212 X 4528050 4687411 4481266 4604123 9009316 9291534 9759705 10289746 X 28159 243832 10227 X X false true X true false X 708697 632931 583112 428485 440136 2793361 708697 632931 583112 428485 440136 2793361 9005 2784356 150907 58172 81157 70116 360352 121595 28180 28255 178030 3331743 7979017 0.83570 0.87220 X PART II, LINE 10 178,030 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 409.88 1 1 true 40.00 true 5930776 47623 216023 6194422 6387799 46274 -503297 5930776 5785105 442339 161314 959 6387799 5669307 36918 78880 5785105 5512090 57747 99470 5669307 0.47500 0.25900 0.26600 true false 3635000 960000 4595000 3217291 2015389 1201902 975726 506540 469186 1265434 1092738 172696 6438784 BENEFICIAL INTEREST PERPETUAL TRUSTS 505560 OPERATING RIGHT OF USE ASSET 219288 724848 OPERATING LEASE LIABILITY 220489 CUSTODIAL ACCOUNTS 191817 412306 3098684 243832 40237 284069 2814615 11769 11769 2826384 2816466 30010 30010 2786456 11769 11769 2798225 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION IS CURRENTLY OPERATING UNDER A CONSERVATION EASEMENT STEWARDSHIP, MONITORING, AND ENFORCEMENT POLICY ORIGINALLY APPROVED BY THE BOARD IN 2021. THE POLICIES ENSURE THAT THE ORGANIZATION WILL HAVE THE FINANCIAL MEANS NECESSARY TO CONTINUE PERPETUAL OBLIGATIONS TO STEWARD THE CONSERVATION EASEMENT, AS WELL AS THE APPROPRIATE DOCUMENTATION RELATING TO THE EASEMENT. SCHEDULE D, PAGE 1, PART II, LINE 9 INCLUDED WITH LAND ON THE STATEMENT OF FINANCIAL POSITION. THE VALUE OF DONATED CONSERVATION EASEMENTS IS BASED ON THE APPRAISED VALUE AS DETERMINED BY AN INDEPENDENT APPRAISER. NO NEW EASEMENTS WERE ACQUIRED DURING THE YEAR. SCHEDULE D, PAGE 2, PART V, LINE 4 THE PURPOSE OF THE ENDOWMENT FUNDS IS TO HELP SUPPORT CURRENT AND FUTURE OPERATIONS OF THE COUNCIL FROM THE ENDOWMENT FUND EARNINGS. THE COUNCIL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR THE ENDOWMENT FUNDS THAT ATTEMPT TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS THROUGH THE EMPHASIS OF LONG-TERM GROWTH OF PRINCIPAL WHILE AVOIDING EXCESSIVE RISKS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTERESTS 40,237 SCHEDULE D, PAGE 4, PART XII, LINE 2D PAYMENTS TO NATIONAL COUNCIL 30,010 GOLF CLASSIC 48424 47424 1000 1000 48424 47424 1000 1000 1000 X X X false true false false false false false false false JIM MACHAMER SCOUT EXECUTIVE 158811 258 4349 9244 172662 SCHEDULE J, PAGE 1, PART I, LINE 4 JIM MACHAMER 0 336 0 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL PROMOTES 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 BSA. FORM 990, PAGE 2, PART III, LINE 4A CUB SCOUTS - MOTTO: DO YOUR BEST EFFECTIVE 2018, THE COUNCIL WELCOMES GIRLS INTO ITS CUB SCOUTS PROGRAM. GIRLS WHO JOIN CUB SCOUTS ARE PUT IN GIRL DENS BY GRADE (LION, TIGER, WOLF, BEAR WEBELOS 1, AND WEBELOS 2). THE GIRLS ARE PART OF PACKS THAT HAVE BOYS AND BOTH BOYS AND GIRLS ATTEND THE MONTHLY PACK MEETINGS TO RECEIVE THEIR AWARDS, SHARE SKITS, GAMES, SPECIAL PRESENTATIONS, AND LEADER CAPACITY. THIS IS THE LARGEST OF THE SCOUTING PROGRAMS. EVERY CUB SCOUT IS A MEMBER OF A CUB SCOUT PACK; PACKS ARE DIVIDED INTO DENS. EACH DEN HAS ABOUT SIX TO EIGHT BOYS OR GIRLS. ALL OF THE CUB SCOUTS IN A DEN ARE ABOUT THE SAME AGE AND LIVE IN THE SAME NEIGHBORHOOD. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP ITS MEMBERS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT. 2023 TOTAL CUB SCOUTS (UNAUDITED): 1,247 CUB SCOUTS 47 CUB SCOUT PACKS 436 CUB SCOUT LEADERS BOY SCOUTS - MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILY ON FEBRUARY 1, 2019, FOR THE FIRST TIME IN ITS 100+ YEAR HISTORY, THE ICONIC PROGRAM OF THE BOY SCOUTS OF AMERICA IS OPEN TO YOUNG WOMEN AS WELL AS YOUNG MEN, ALL OF WHOM WILL HAVE THE CHANCE TO EARN SCOUTING'S HIGHEST RANK, EAGLE SCOUT. THE BOY SCOUTS OF AMERICA CHANGED THE BOY SCOUT PROGRAM NAME TO "SCOUTS BSA." THEY ALSO ALLOWED GIRLS TO JOIN THE PROGRAM. SCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. IN SCOUTS BSA, YOUNG MEN AND WOMEN GO PLACES, TEST THEMSELVES, AND HAVE ONE-OF-A-KIND ADVENTURES THAT CAN'T BE FOUND ANYWHERE ELSE. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION. 2023 SCOUTS BSA (UNAUDITED): 1,184 SCOUTS BSA MEMBERS 69 SCOUTS BSA TROOPS 678 SCOUTS BSA LEADERS RECOGNITION - RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS - VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS. HIGH ADVENTURE - VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAMBUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS. TEACHING OTHERS - ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS. 2023 PARTICIPATION (UNAUDITED): 71 VENTURERS 8 VENTURING CREWS 39 VENTURING LEADERS EXPLORING - EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. 2023 PARTICIPATION (UNAUDITED): 11 EXPLORERS 1 EXPLORER POST 4 EXPLORING LEADERS SCOUTREACH - SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT, AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. THE COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES, AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST. STARTING IN 2019, USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, THE COUNCIL LAUNCHED THE SCOUTS BSA PROGRAM. THIS PROGRAM ENABLES ALL ELIGIBLE YOUTH AGES ELEVEN TO SEVENTEEN TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA WILL BE SINGLE GENDER - ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE COUNCIL TO MAINTAIN THE INTEGRITY OF THE SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES. FORM 990, PAGE 2, PART III, LINE 4B OUTDOOR ACTIVITIES - CUB SCOUTING DAY CAMPS: ONE-TO-THREE DAY PROGRAM WITH DAYLIGHT AND EARLY EVENING ACTIVITIES, WITH NO OVERNIGHT ACTIVITIES. RESIDENT CAMPS: AT LEAST TWO NIGHTS OF CAMPING WITH A DEVELOPED THEME OF ADVENTURE AND EXCITEMENT HELD AT A COUNCIL FACILITY UNDER THE DIRECTION OF TRAINED LEADERSHIP. COUNCIL-ORGANIZED FAMILY CAMPS: OVERNIGHT CAMPING INVOLVING MORE THAN ONE PACK AND HELD AT A COUNCIL-APPROVED FACILITY WITH THE COUNCIL OR DISTRICT PROVIDING STAFFING, FOOD SERVICE, HOUSING, AND PROGRAM. PACK CAMPING: OVERNIGHT CAMPING INVOLVING MORE THAN ONE FAMILY FROM A SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS, AND UNDER THE DIRECTION OF BASIC ADULT SCOUTS. BSA AND VENTURING: CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON AND OFFERS YEAR ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 7,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL, BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING, HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS, AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS - WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS - GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 11B A PDF COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE BOARD OF DIRECTORS MEETING. OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A TOWERS PERRIN HAS BEEN RETAINED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA (BSA) TO ASSESS BSA'S COMPENSATION AND BENEFITS PROGRAM FOR THE LOCAL COUNCIL SCOUT EXECUTIVE POSITION (LCSE) WITH THE OBJECTIVES OF ENSURING THE ALIGNMENT OF THE PROGRAM WITH THE MARKET AND TO SUPPORT LOCAL COUNCILS' COMPLIANCE WITH THE REGULATIONS DEFINED IN INTERNAL REVENUE CODE SECTION 4958. BSA'S COMPENSATION PHILOSOPHY IS TO PAY MARKET COMPETITIVE SALARIES (I.E. NOT TO PAY SIGNIFICANTLY ABOVE OR BELOW WHAT THE MARKET DICTATES) TO ALLOW FOR THE ATTRACTION AND RETENTION OF KEY TALENT. TO DETERMINE MARKET COMPARATORS, BSA TARGETS BOTH FOR-PROFIT AND NOT-FOR- PROFIT ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY. THE BSA NATIONAL COUNCIL HAS IMPLEMENTED A BASE SALARY PROGRAM FOR USE BY LOCAL COUNCILS FOR THE LCSE POSITION. TOWERS PERRIN WORKED WITH THE BSA TO DEVELOP THE PROGRAM. BASE SALARY IS THE ONLY COMPONENT OF CASH COMPENSATION COVERED BY THE POLICY. SALARY RANGES ARE DEVELOPED BY THE BSA NATIONAL COUNCIL BASED ON MEDIAN (50TH PERCENTILE) COMPETITIVE MARKET SALARY DATA. THE SALARY RANGE APPLICABLE TO A PARTICULAR LCSE POSITION IS BASED ON THE COUNCIL'S OPERATING REVENUE AND SIZE AND THE GEOGRAPHICAL LOCATION OF THE COUNCIL. THE SALARY STRUCTURE HAS FIVE GRADES BASED ON A FOUR YEAR AVERAGE OF AUDITED OPERATING REVENUES. TO ACCOUNT FOR THE DIFFERENCES IN COST-OF-LABOR ACROSS LOCATIONS AROUND THE U.S., FOUR GEOGRAPHICAL STRUCTURES HAVE BEEN DEVELOPED. LOCAL COUNCILS ARE ASSIGNED TO A GEOGRAPHICAL STRUCTURE BASED ON THE COST-OF-LABOR FOR THE COUNCIL'S LOCATION VERSUS THE NATIONAL AVERAGE. BASED ON THIS SYSTEM, PATHWAY TO THE ROCKIES IS CLASSIFIED AS A G2 300 AND THE MINIMUM SALARY RANGE IS 115,000 AND THE MAXIMUM IS 230,000 FOR THE LCSE POSITION. FORM 990, PAGE 6, PART VI, LINE 15B OTHER KEY POSITIONS' SALARY RANGES WERE DEVELOPED WITH A SIMILAR PHILOSOPHY AND STRUCTURE AS DESCRIBED IN FORM 990, PART VI, SECTION B, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN SPLIT INTEREST VALUE 40,237 FEE PAID TO NATIONAL COUNCIL -30,010 TOTAL 10,227 FORM 990, PAGE 12, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.