2025-08-14T15:09:10-05:00 2024-12-31 540737372 PBMARES LLP 701 TOWN CENTER DRIVE SUITE 900 NEWPORT NEWS VA 23606 990 2024-01-01 540505994 COLONIAL VIRGINIA COUNCIL INC BOY SCOUTS OF AMERICA COLO 7575953356 11834 CANON BLVD L NEWPORT NEWS VA 23606 CLINTON HAMMETT CEO 7575953356 2025-08-08 1 0 EDWARD T YODER CPA P00239134 7578731587 2025-08-08 X 2024 2025-03-06 01:10:19Z CLINTON HAMMETT 11834 CANON BLVD L NEWPORT NEWS VA 23606 1120073 0 1761 X WWW.CVCBOYSCOUTS.ORG X 1927 VA 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. 32 32 8 1294 0 0 1465771 275369 202201 258508 46095 93421 178465 161902 1892532 789200 0 0 0 0 488488 542705 0 0 17054 335378 348144 823866 890849 1068666 -101649 2564804 2343843 475620 392244 2089184 1951599 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. 0 0 737380 468934 THROUGH THE YEAR IN 2024, THE COLONIAL VIRGINIA COUNCIL SERVED APPROXIMATELY 2182 YOUTH MEMBERS WITH ONE OF OUR AGE APPROPRIATE PROGRAMS. USING PROGRAM MATERIALS AND THE ADVANCEMENT AND RECOGNITION SYSTEM DEVELOPED BY THE NATIONAL BOY SCOUTS OF AMERICA, WE STRIVE TO ACHIEVE THE MISSION OF THE BSA LOCALLY. OUR PROGRAM MAKES POSITIVE LIFE IMPACTING CHANGES ON THE YOUTH WE SERVE IN SCOUTING. WE INSTILL THE VALUES AND ATTRIBUTES OF THE SCOUT OATH AND LAW THROUGH WEEKLY SCOUT MEETINGS AND WEEKEND OUTDOOR EXPERIENCES. 737380 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 8 1 0 0 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X CLINTON HAMMETT 7575953356 11834 CANON BLVD STE L NEWPORT NEWS VA 23606 WILLIAM SAMPSON BOARD CHAIR 4.00 X X 0 0 0 DAVID GROSE TREASURER 1.00 X X 0 0 0 RICK DONALDSON JR OFFICER 1.00 X X 0 0 0 DEAN GOULD OFFICER 1.00 X X 0 0 0 DAWN SMITH OFFICER 1.00 X X 0 0 0 RANDY JENNINGS OFFICER 1.00 X X 0 0 0 MIKE FRY OFFICER 1.00 X X 0 0 0 BILL GOGGINS OFFICER 1.00 X X 0 0 0 ANDY MULLINS OFFICER 1.00 X X 0 0 0 GAYLENE KANOYTON OFFICER 1.00 X X 0 0 0 BILL SPENCE OFFICER 1.00 X X 0 0 0 BOB EFIRD OFFICER 1.00 X X 0 0 0 MARSHA SMITH OFFICER 1.00 X X 0 0 0 AMANDA BATTEN BOARD MEMBER 1.00 X 0 0 0 JOEL BRADSHAW BOARD MEMBER 1.00 X 0 0 0 MARK BUTCHER BOARD MEMBER 1.00 X 0 0 0 LAUREN BILLINGS BOARD MEMBER 1.00 X 0 0 0 DEAN CANAVOS BOARD MEMBER 1.00 X 0 0 0 WAYNE EWING BOARD MEMBER 1.00 X 0 0 0 JIM HUGHES BOARD MEMBER 1.00 X 0 0 0 JOE VERSER BOARD MEMBER 1.00 X 0 0 0 CARL HORNE BOARD MEMBER 1.00 X 0 0 0 RALPH HOWELL BOARD MEMBER 1.00 X 0 0 0 BRUCE GEAREY BOARD MEMBER 1.00 X 0 0 0 WILLIAM SAMPSON BOARD MEMBER 1.00 X 0 0 0 CHARLES POND BOARD MEMBER 1.00 X 0 0 0 JOHN SHELTON BOARD MEMBER 1.00 X 0 0 0 DAVID SINGLETARY BOARD MEMBER 1.00 X 0 0 0 CURTIS LASSITER BOARD MEMBER 1.00 X 0 0 0 DAVE TURNER BOARD MEMBER 1.00 X 0 0 0 RON ADOLPHI BOARD MEMBER 1.00 X 0 0 0 JEFF WESTLING BOARD MEMBER 1.00 X 0 0 0 CLINTON HAMMETT CEO 40.00 X 183323 0 19361 183323 0 19361 1 0 1 0 0 14068 66021 195280 275369 PARTICIPANT INSURANCE 900099 180059 180059 CAMPING & ACTIVITIES 722513 78449 78449 258508 47083 47083 48661 2323 46338 46338 46338 0 66021 9883 -9883 -9883 482755 318667 164088 164088 OTHER MISC REVENUE 900099 7697 7697 7697 789200 468934 0 44897 X 202684 166201 32429 4054 245479 201293 39276 4910 29654 24316 4745 593 32741 26847 5238 656 32147 26360 5144 643 9849 9849 98998 81178 15840 1980 28276 23186 4524 566 36609 30020 5857 732 22414 18380 3586 448 11954 9802 1913 239 28397 28397 13227 10846 2116 265 SUPPLIES 48918 40113 7827 978 RECOGNITION AWARDS 33975 27859 5436 680 OTHER FEES 9364 7679 1498 187 RENTAL AND MAINTENANCE 6163 5054 986 123 890849 737380 136415 17054 956506 336936 202793 33735 21004 55252 71057 7375 7499 69031 69031 0 0 11833 211833 1429398 1436593 70705 56128 2564804 2343843 31617 60698 128322 107766 126440 70423 131818 106818 57423 46539 475620 392244 X 428763 460385 1660421 1491214 2089184 1951599 2564804 2343843 X -101649 -35874 -62 X 0 1 X 1 0 X 372499 560531 399570 1465771 275369 3073740 46563 105923 121409 202201 258508 734604 310319 505968 554667 533227 482755 2386936 729381 1172422 1075646 2201199 1016632 6195280 0 0 0 6195280 14055 7328 9908 13711 47083 92085 14055 7328 9908 13711 47083 92085 6525 2029 5674 18351 7697 40276 749961 1181779 1091228 2233261 1071412 6327641 0.97910 0.98480 0.01460 0.00870 X SCHEDULE A, PART III, LINE 12 EXPLANATION FOR OTHER INCOME MISCELLANEOUS REVENUE 2019 AMOUNT: $10,463 2020 AMOUNT: $6,525 2021 AMOUNT: $2,029 2022 AMOUNT: $5,674 2023 AMOUNT: $18,351 2024 AMOUNT: $7,697 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1443966 34159 44391 45354 1477162 601035 832000 10931 1443966 702511 36500 -125286 12690 601035 940259 11880 97521 347149 702511 851521 4000 84738 940259 0.02850 0.49780 0.47370 0 0 69031 69031 0 0 INSTITUTIONAL TRUST FUNDS 1436593 F 1436593 LEASE LIABILITY 46253 GIFT CERTIFICATE LIABILITIES 286 46539 X 743477 -35874 -35874 779351 9849 9849 789200 881062 62 62 881000 9849 9849 890849 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORMS AND SUPPLIES PART X, LINE 2: FASB ASC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COUNCIL'S MANAGEMENT HAS EVALUATED THE IMPACT OF THE GUIDANCE OF ITS FINANCIAL STATEMENTS. THE COUNCIL'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. PART XII, LINE 2D - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE PLEDGES PART V, LINE 4 THE COUNCIL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR THE SUPPORT OF THE SCOUTING PROGRAM IN THE COUNCIL AREA. THE ENDOWMENT ALSO INLCUDES FUNDS DESIGNATED BY THE EXECUTIVE BOARD TO FUNCTION AS ENDOWMENTS. PART X, LINE 2 MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ON ACCOUNTIMG FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE COUNCIL CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT DECEMBER 31, 2023. PART XII, LINE 2D - OTHER ADJUSTMENTS CONTRIBUTION TO SETTLEMENT TRUST FUND PART IV, LINE 11F ADOPTION OF TOPIC 842 RESULTED IN THE RECORDING OF A RIGHT-OF-USE (ROU) ASSETS AND LEASE LIABILITIES RELATED TO THE COUNCIL'S OPERATING LEASES OF $63,082 AT JANUARY 1, 2022. THE ADOPTION OF THE NEW LEASE STANDARD DID NOT IMPACT CHANGES IN NET ASSETS OR CASH FLOWS AND DID NOT RESULT IN A CUMULATIVE-EFFECT ADJUSTMENT TO THE OPENING BALANCE OF NET ASSETS. X BREAKFAST 23982 23982 3293 190 GOLF CLASSIC 20475 20475 5380 319 1 21564 21564 701 66021 66021 8673 1210 9883 -9883 X 0 0 0 0 0 0 0 1 0 CLINTON HAMMETT CEO 155668 0 27655 0 0 0 4670 0 14691 0 202684 0 0 0 PART I, LINE 7 THE CEO RECEIVES A BONUS THAT IS DEPENDENT ON THREE GOAL CATEGORIES: JOB PERFORMANCE/OPERATIONAL SUCCESS, FINANCIAL, AND MEMBERSHIP. PART I, LINE 7 THE CEO RECEIVES A BONUS THAT IS DEPENDENT ON THREE GOAL CATEGORIES: JOB PERFORMANCE/OPERATIONIAL SUCESS, FINANCIAL AND MEMBERSHIP. BILL SPENCE OFFICER TO PROVIDE ADDITIONAL CASH FLOW FOR OPERATIONS X 300000 106818 0 1 1 DEAN CANAVOS BOARD MEMBER FREE RENT FROM 2015-2018 X 63612 0 1 1 106818 FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL'S FORM 990 IS FIRST REVIEWED BY THE COUNCIL EXECUTIVE COMMITTEE, THEN PRESENTED TO THE FULL EXECUTIVE BOARD. THE BOARD HAS SUFFICIENT TIME TO REVIEW THE 990 PRIOR TO IRS FILING DEADLINES. FORM 990, PART VI, SECTION B, LINE 12C AS A SMALL ORGANIZATION, WE ARE BETTER POSITIONED TO MONITOR CONFLICT OF INTEREST. BOTH THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT ARE TASKED WITH THE CONSTANT EVALUATION OF THE BOARD FOR POTENTIAL CONFLICTS OF INTEREST AND ARE BACKED UP BY OUR VP OF GOVERNANCE & COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO COMPENSATION IS DETERMINED BY THE COUNCIL COMPENSATION COMMITTEE WITH THE GUIDANCE OF REFERENCE MATERIAL PROVIDED BY THE NATIONAL BSA ORGANIZATION ON MINIMUM, MIDPOINT AND MAXIMUM COMPENSATION FOR COMPARABLE POSITIONS. THE ORGANIZATION'S CEO ALONG WITH THE COUNCIL COMPENSATION COMMITTEE EVALUATE AND DETERMINE COMPENSATION FOR KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST TO CLINTON HAMMETT, CEO/SCOUT EXECUTIVE. THE COUNCIL EXECUTIVE BOARD WILL DETERMINE WHICH, IN ANY, DOCUMENTS WILL BE POSTED ON THE COUNCIL'S WEBSITE INCREASING AVAILABILITY. FORM 990, PART IX, LINE 11G LEGAL, ACCOUNT AND COMPUTER SERVICES: PROGRAM SERVICE EXPENSES 81,178. MANAGEMENT AND GENERAL EXPENSES 15,840. FUNDRAISING EXPENSES 1,980. TOTAL EXPENSES 98,998. FORM 990, PART XI, LINE 9: PROVISION FOR UNCOLLECTIBLE PLEDGES -62.