2025-09-22T14:48:07-05:00 2024-12-31 561220683 POTTER & COMPANY PA 434 COPPERFIELD BLVD NE STE A CONCORD NC 28025 990 2024-01-01 560529957 BOY SCOUTS OF AMERICA MECKLENBURG COUNTY COUNCIL BOYS 7043335471 1410 EAST SEVENTH STREET CHARLOTTE NC 28204 MARK A TURNER SECRETARY/SCOUT EXEC 7043335471 2025-09-22 1 1 DANIEL MORROW CPA P01353124 7047868189 2024 2025-03-06 01:10:19Z MARK A TURNER 1410 EAST SEVENTH STREET CHARLOTTE NC 28204 3665854 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. 69 69 113 1900 0 0 1425743 1530443 726565 576479 1337223 139527 640324 782185 4129855 3028634 15117 17228 0 0 1573669 1474391 0 0 259359 1656491 1620513 3245277 3112132 884578 -83498 16130545 16851032 416005 455913 15714540 16395119 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL DECISIONS OVER THEIR 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 2679241 17228 964448 PROMOTION OF THE EDUCATIONAL AND RECREATIONAL PROGRAMS OF THE BOY SCOUTS OF AMERICA. 2679241 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 1 113 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 69 69 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 RICHARD CARTER COUNCIL PRESIDENT 2.00 X X 0 0 0 TERRY WARRREN HUNEYCUTT TREASURER 2.00 X X 0 0 0 JOSEPH W GRIER III COUNCIL ATTORNEY 2.00 X X 0 0 0 ROBERT M WEBB VP EXPLORING 2.00 X X 0 0 0 MATT HALL VP MEMBERSHIP 2.00 X X 0 0 0 MARK L DENT VP PROPERTIES 2.00 X X 0 0 0 JOHN H SEQUEIRA VP STRATEGIC PLANNING 2.00 X X 0 0 0 ROBERT SEATE III COUNCIL COMMISSIONER 2.00 X X 0 0 0 RUSS DANIEL ASSISTANT TREASURER 2.00 X X 0 0 0 KEN MAY VP RISK 2.00 X X 0 0 0 ERIC DAVIS VP MARKETING/PR 2.00 X X 0 0 0 G MACK PATTERSON VP PROGRAM 2.00 X X 0 0 0 TOMMY LEE HAYES-BROWN VP SCOUT REACH 2.00 X X 0 0 0 BARRY WEISS VP DEVELOPMENT 2.00 X X 0 0 0 CRAIG MAY VP GOVERNENCE 2.00 X X 0 0 0 STEVE JEIGER PAST COUNCIL PRESIDENT 2.00 X X 0 0 0 MARK TURNER SCOUT EXECUTIVE 40.00 X 260913 0 17642 260913 0 17642 1 0 1 0 0 1530443 1530443 CAMPING 900099 413806 413806 ACTIVITIES 900099 162673 162673 576479 138386 138386 168498 148801 18556 19697 -18556 1141 19697 -18556 718363 304450 413913 413913 266674 165413 101261 101261 OTHER 900099 267011 267011 267011 3028634 964448 0 533743 17228 17228 1176417 939812 93932 142673 208674 157833 20184 30657 89300 71378 7115 10807 98160 78369 9666 10125 382322 368481 5495 8346 77229 59506 7036 10687 10447 9410 412 625 414858 403435 4535 6888 109038 83476 10148 15414 SUPPLIES 297536 290189 2762 4585 EQUIPMENT RENTAL & MAIN 74188 67855 2514 3819 PRINTING & PUBLICATIONS 63168 51271 4723 7174 RECOGNITION AWARDS 39493 36938 1004 1551 54074 44060 4006 6008 3112132 2679241 173532 259359 1021092 1358823 449853 413222 124521 65918 191232 147270 30979 44650 17741637 10377207 7563196 7364430 6749672 7456719 16130545 16851032 141842 156868 32788 42463 198745 231737 42630 24845 416005 455913 X 8654731 8881865 7059809 7513254 15714540 16395119 16130545 16851032 -83498 764077 0 X 0 1 X 1 0 X 950198 1933023 1508466 1467743 1530443 7389873 950198 1933023 1508466 1467743 1530443 7389873 7389873 179388 316176 85240 109158 138386 828348 135715 119267 122520 67512 267011 712025 8930246 2021412 0.82750 0.84300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6705175 49720 891497 311300 7335092 5953237 101864 945874 294800 6705175 7428344 42764 -1136442 381429 5953237 8847043 46251 1189849 2654799 7428344 7947847 19492 1249124 336920 32500 8847043 0 0 2247479 2247479 8344054 4668886 3675168 4052000 3295782 756218 2518211 1986857 531354 579893 425682 154211 7364430 X 2264557 -764077 -764077 3028634 0 3028634 3112132 0 3112132 0 3112132 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, 2024 AND 2023. 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 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. GOLF TOURN.& NON-SPORTING CLAY 311407 311407 53991 POPCORN & GIFT CARDS 406956 406956 250459 718363 718363 304450 304450 413913 1 REGISTRATIONS/UNIFORMS 40 17228 COST WAIVE COST FORM 990, SCHEDULE I, PART 1, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: ASSISTANCE REQUESTS ARE SUBMITTED BY UNIT LEADERS TO THE APPROPRIATE DISTRICT EXECUTIVE WHO REVIEWS REQUESTS BASED ON INDIVIDUAL NEED AND CIRCUMSTANCES. FIELD DIRECOTR AND SCOUT EXECUTIVE MUST APPROVE ALL REQUSTS. 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 260913 0 0 0 0 0 0 0 17642 0 278555 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 EXECUTIVE COMMITTE 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 2024 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.