2025-11-14T14:55:50-05:00 2024-12-31 251560518 C P A ASSOCIATES 80 EAST PENN STREET HUNTINGDON PA 16652 990 2024-01-01 231352049 BOY SCOUTS OF AMERICA JUNIATA VALLEY COUNCIL % JEFFERY PICKETT BOYS 7176679236 9 TAYLOR DRIVE REEDSVILLE PA 17084 JEFFERY PICKETT SCOUT EXECUTIVESECRETARY 7176679236 2025-11-13 true true WAYNE A HEARN CPA P01208268 8146435200 2025-11-13 2024 2025-03-06 01:10:19Z 1316898 false X JVCSCOUTING.ORG X 1929 PA THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 31 31 22 950 0 0 357541 616594 344614 265636 87976 76582 203121 235530 993252 1194342 1950 1534 0 387365 371895 0 27741 482644 432462 871959 805891 121293 388451 3742387 4083936 353405 335154 3388982 3748782 THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 701555 354426 THE FOUR AIMS OF BOY SCOUTING WHICH ARE GROWTH IN MORAL STRENGTH AND CHARACTER, PARTICIPATING CITITZENSHIP, INSTILLING LEADERSHIP SKILLS, AND DEVELOPMENT OF PHYSICAL, MENTAL AND EMOTIONAL FITNESS. 701555 true true false false false false false false false true true false true false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 22 true false false false false false true true false false false false false false false false false X 31 31 false false false false false false false true true false true true true true true true true true true true false PA X X JEFFERY PICKETT 7176679236 9 TAYLOR DRIVE REEDSVILLE PA 17084 JEFFERY PICKETT SCOUT EXECUTIVESECRETARY 40.00 0.00 X X 90503 0 0 JOSEPH STRIGLE EXECUTIVE BOARD 0.50 0.00 X 0 0 0 CHRISTOPHER BARNISH EXECUTIVE BOARD 0.50 0.00 X 0 0 0 MARK BONSON 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EXECUTIVE BOARD 0.50 0.00 X 0 0 0 RONALD FORSYTHE COUNCIL COMMISSIONER 0.50 0.00 X X 0 0 0 MARK SALVATORE TREASURER 0.50 0.00 X X 0 0 0 DAVID ENG PRESIDENT 0.50 0.00 X X 0 0 0 BRUCE GRINDER VP MEMBERSHIP 0.50 0.00 X X 0 0 0 RICHARD MARBOE VP PROGRAM 0.50 0.00 X X 0 0 0 MIKE EVELHOCH VP FINANCE 0.50 0.00 X X 0 0 0 90503 0 0 0 false false false 98998 300000 217596 616594 CAMPING 713990 237063 237063 ACTIVITY 713990 28573 28573 265636 76582 76582 167391 24651 142740 142740 156511 97905 58606 58606 OTHER 900099 34184 34184 34184 1194342 358426 0 219322 1534 1534 90503 72402 13576 4525 199590 168795 24207 6588 33493 26125 5693 1675 23860 20244 2795 821 24449 20508 3045 896 9450 7371 1606 473 8279 8279 6629 6039 456 134 24131 20553 2028 1550 67230 65705 1178 347 37076 32948 2625 1503 6843 6376 361 106 4125 3218 701 206 15593 12474 2339 780 106836 102233 4603 28659 26850 1398 411 SUPPLIES AND SMALL EQUIPMENT 87311 84460 427 2424 RECOGNITION AWARDS 19173 14710 102 4361 OTHER EXPENSES 11127 9010 1176 941 805891 701555 76595 27741 291852 421811 1720 1876 19918 6867 49276 56392 14823 13626 3622843 1206707 2196514 2416136 1168284 1167228 3742387 4083936 66941 68166 18864 21431 150000 150000 117600 95557 353405 335154 X 2451137 2621368 937845 1127414 3388982 3748782 3742387 4083936 388451 -28651 0 X false true X true false X 218265 276953 284029 357541 316594 1453382 218265 276953 284029 357541 316594 1453382 114358 1339024 131429 277655 66643 87976 76582 640285 2093667 0.63960 0.64660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1177284 51000 43223 36000 8279 1227228 1117584 13215 92008 36000 9523 1177284 1797088 2000 -214652 457504 9348 1117584 1533326 1000 310822 36000 12060 1797088 1365541 5000 197141 24000 10356 1533326 0.27000 0.73000 false false 71414 71414 2752547 953706 1798841 201271 109603 91668 597611 143398 454213 2416136 BSA COMMINGLED ENDOWMENT FUND 1167228 F 1167228 CUSTODIAL ACCOUNTS 95407 OTHER CURRENT LIABILITIES 150 95557 X 1157412 -28651 -28651 1186063 8279 8279 1194342 797612 797612 8279 8279 805891 Part V, Line 4-Intended uses of endowment funds INVESTMENT GAINS AND RETURNS ARE USED FOR PROGRAM EXPENSES. Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(L) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB ACCOUNTING STANDARDS CODIFICATION ASC 740-10-25. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS.THE COUNCILS FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY ARE FILED. NITTANY DINN 76500 76500 6674 GOLF TOURNEY 40407 40407 6250 6972 3 49284 49284 1225 3530 166191 166191 7475 13646 3530 24651 141540 Form 990 governing body review Part VI line 11 THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 AT ONE OF THE BOARD MEETINGS PRIOR TO FILING WITH THE IRS. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION HAS EACH BOARD MEMBER SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. CEO executive director top management comp Part VI line 15a THE ORGANIZATION HAS A COMPENSATION COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, VICE PRESIDENT-FINANCE, TREASURER, AND AT LEAST ONE PAST PRESIDENT WHO REVIEWS THE SCOUT EXECUTIVES ANNUAL APPRAISAL AND APPROVES SALARY ADJUSTMENTS FOR THE ENTIRE STAFF. Other officer or key employee compensation Part VI line 15b THE ORGANIZATION HAS A COMPENSATION COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, VICE PRESIDENT-FINANCE, TREASURER, AND AT LEAST ONE PAST PRESIDENT WHO REVIEWS THE SCOUT EXECUTIVES ANNUAL APPRAISAL AND APPROVES SALARY ADJUSTMENTS FOR THE ENTIRE STAFF. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST.