2025-10-27T06:52:51-05:00 2024-12-31 994625061 CRI ADVISORS PLLC 2805 N PARK DRIVE GOLDSBORO NC 27532 990 2024-01-01 570327870 COASTAL CAROLINA COUNCIL BSA COAS 8437630305 9297 MEDICAL PLAZA DRIVE NORTH CHARLESTON SC 29406 JASON SMITH SCOUT EXECUTIVE 8437630305 2025-10-23 1 1 MICHAEL C JORDAN CPA P00290945 9197518297 2025-10-23 2024 2025-03-06 01:10:19Z JASON SMITH 9297 MEDICAL PLANA DRIVE NORTH CHARLESTON SC 29406 1426691 0 X WWW.COASTALCAROLINABSA.ORG X 1940 SC TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM 63 63 49 1442 0 0 463455 488562 537847 353542 9272 3631 370814 252522 1381388 1098257 0 0 0 0 786782 708782 0 0 129367 1094028 1005995 1880810 1714777 -499422 -616520 972668 848176 753402 679756 219266 168420 X 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. THE COASTAL CAROLINA COUNCIL HAS BEEN PROUDLY OPERATING SINCE 1921 AND SERVES OVER 5.500 YOUTH AND ADULT VOLUNTEERS IN THE CHARLESTON, DORCHESTER, BERKELEY, GEORGETOWN, COLLETONM, ALLENDALE, HAMPTON, JASPER AND BEAUFORT COUNTIES. 0 0 1320070 442249 CUB SCOUTS, A YEAR-ROUND PROGRAM WHOSE MISSION IS TO DEVELOP CHARACTER AND ETHICAL DECISION-MAKING SKILLS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES (5-10 YEARS OLD). CUB SCOUTING IS ORGANIZED INTO GROUPS CALLED PACKS AND DENS, EACH OF WHICH IS LED BY DEDICATED VOLUNTEER LEADERS WHO TEACH CUB SCOUTS FUN, VALUABLE LESSONS, HELP LEARN CITIZENSHIP, AND DEVELOP PHYSICAL FITNESS. SCOUTS, BSA IS A YEAR-ROUND PROGRAM FOR BOYS AND GIRLS 11-17 DESIGNED TO BUILD CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER. SCOUTING IS THE ULTIMATE FORM OF LEARNING BY DOING. SCOUTS EXPLORE THEIR INTEREST AND IMPROVE SKILLS WHILE WORKING TOWARDS SCOUTING'S HIGHEST RANK: EAGLE. VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 YEARS OF AGE (OR 13 YEARS OF AGE AND HAVE COMPLETED THE EIGTH GRADE) AND UP TO 21 YEARS OF AGE. VENTURING PROVIDES POSITIVE YOUTH-LED EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS, WITH AN EMPHASIS ON ADVENTURE, LEADERSHIP, PERSONAL GROWTH, AND SERVICE. EXPLORING IS YEAR-ROUND, CO-ED CAREER EXPLORATION PROGRAM FOR YOUNG MEN AND WOMEN FROM AGES 10-20. EXPLORING PROVIDES STUDENTS WITH AN OPPORTUNITY TO LEARN ABOUT A WIDE VARIETY OF CAREER FIELDS AND NETWORK WITH PROFESSIONALS ALREADY WORKING IN THOSE FIELDS. PARTICIPANTS GET HANDS-ON EXPERIENCE TO DETERMINE WHETHER OR NOT A PARTICULAR CAREER FIELD IS RIGHT FOR THEM. THEY ALSO DEVELOP VALUABLE NETWORKING CONTACTS WITH PROFESSIONALS WORKING IN THEIR SELECTED CAREER FIELDS, WHILE GETTING TO KNOW OTHER YOUTH WITH SIMILAR INTERESTS AND ASPIRATIONS. 1320070 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 49 1 0 0 0 0 0 1 1 0 0 0 0 X 63 63 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 SC X X COASTAL CAROLINA COUNCIL BSA 8437630305 9297 MEDICAL PLAZA DRIVE NORTH CHARLESTON SC 29406 SALLY SHELDON MEMBER 5.00 X 0 0 0 RICARDO RODRIGUEZ MEMBER 5.00 X 0 0 0 DR NORMAN ARMSTRONG MEMBER 5.00 X 0 0 0 DANIEL BARTON MEMBER 5.00 X 0 0 0 JAMES BARTON MEMBER 5.00 X 0 0 0 ED BELL MEMBER 5.00 X 0 0 0 ED BURN MEMBER 5.00 X 0 0 0 CHRIS DAVIS MEMBER 5.00 X 0 0 0 SCOT DUPUIS MEMBER 5.00 X 0 0 0 TONY DUTTERA MEMBER 5.00 X 0 0 0 FRANCIS ERVIN MEMBER 5.00 X 0 0 0 MICHELE FORSYTHE MEMBER 5.00 X 0 0 0 JACK A FRISCH PHD MEMBER 5.00 X 0 0 0 ALBERT GEORGE II MEMBER 5.00 X 0 0 0 WILLIAM GRIMSLEY MEMBER 5.00 X 0 0 0 DAVID HEARNE MEMBER 5.00 X 0 0 0 DR PATRICIA HENLEY MEMBER 5.00 X 0 0 0 BUCK INABINET MEMBER 5.00 X 0 0 0 DICK KOEHLER MEMBER 5.00 X 0 0 0 RICHARD KRUGER MEMBER 5.00 X 0 0 0 TIM LARKIN MEMBER 5.00 X 0 0 0 BILL LOEBLE MEMBER 5.00 X 0 0 0 ERIC MAIN MEMBER 5.00 X 0 0 0 DANIEL MARTIN MEMBER 5.00 X 0 0 0 DOUG MCFARLAND MEMBER 5.00 X 0 0 0 PENNY MIDDLETON MEMBER 5.00 X 0 0 0 MIKELL MURRAY MEMBER 5.00 X 0 0 0 ROBERT NETTLES MEMBER 5.00 X 0 0 0 CHRIS PAUL MEMBER 5.00 X 0 0 0 PAUL PENNINGTON MEMBER 5.00 X 0 0 0 CRAIG SELF MEMBER 5.00 X 0 0 0 DAVID SMITH MEMBER 5.00 X 0 0 0 ROBERT SNOW MEMBER 5.00 X 0 0 0 WILL SNOW MEMBER 5.00 X 0 0 0 RHEAGAN TIMMERMAN MEMBER 5.00 X 0 0 0 BARRETT TOLBERT MEMBER 5.00 X 0 0 0 RICH UHRICH MEMBER 5.00 X 0 0 0 EDWARD VAUGHAN MEMBER 5.00 X 0 0 0 JEFF VINZANI MEMBER 5.00 X 0 0 0 PATRICK WAMSLEY MEMBER 5.00 X 0 0 0 BUCK WATKINS MEMBER 5.00 X 0 0 0 FRED WHITTLE MEMBER 5.00 X 0 0 0 TIM WISE MEMBER 5.00 X 0 0 0 CONRAD ZIMMERMAN MEMBER 5.00 X 0 0 0 JAY BYARS MEMBER 5.00 X 0 0 0 DUANE LEWIS MEMBER 5.00 X 0 0 0 RUTH MELOENY MEMBER 5.00 X 0 0 0 ROBERT MOISE MEMBER 5.00 X 0 0 0 GARY MOCARSKI DISTRICT CHAIR 5.00 X 0 0 0 DR JULIAN LEVIN DISTRICT CHAIR 5.00 X 0 0 0 RICHARD DAVIS DISTRICT CHAIR 5.00 X 0 0 0 DON ZIMMERMAN DISTRICT CHAIR 5.00 X 0 0 0 PHILLIP OBIE II DISTRICT CHAIR 5.00 X 0 0 0 JASON SMITH SCOUT EXECUTIVE 40.00 X X 129991 0 0 CHRIS STAUBES PRESIDENT 5.00 X X 0 0 0 RAY BRYANT COMMISSIONER 5.00 X X 0 0 0 BRANDON HOFFMAN TREASURER 5.00 X X 0 0 0 JAY WALLACE ADMINISTRATION 5.00 X X 0 0 0 MATT YAUN FINANCE 5.00 X X 0 0 0 BOBBY BAKER MARKETING 5.00 X X 0 0 0 BILL EVERETT MEMBERSHIP 5.00 X X 0 0 0 DENISE TINDELL-WARE MULTICULTURAL SCOUTING 5.00 X X 0 0 0 CHARLIE CANTORE PROGRAM 5.00 X X 0 0 0 MARY PAT CRAWFORD LEGAL COUNSEL 5.00 X X 0 0 0 129991 0 0 1 0 0 0 0 11583 476979 488562 CAMPING REVENUE 721210 258471 258471 ACTIVITY REVENUE 721210 95071 95071 353542 5118 5118 9163 0 10650 9163 -10650 -1487 -1487 480112 317784 162328 162328 3290 0 3290 3290 OTHER REVENUE 721210 86904 86904 86904 1098257 442249 0 167446 567204 431443 87275 48486 100838 72760 18050 10028 40740 30725 6438 3577 67028 48210 12122 6696 6382 5958 273 151 456968 352030 67460 37478 42275 31077 7199 3999 362 261 65 36 5329 5121 134 74 35760 35760 24783 18894 3786 2103 SUPPLIES 228114 210966 11024 6124 OTHER 37657 27324 6640 3693 MAINTENANCE 35929 25869 6467 3593 NATIONAL ORGANIZATION C 33658 33658 31750 23672 4749 3329 1714777 1320070 265340 129367 368628 179684 3660 85816 7281 20429 41311 21727 5664 8308 3315496 3190391 246516 125105 224557 256556 75000 150000 51 551 972668 848176 167244 145600 650 5115 333659 145625 247657 233567 4169 3960 23 145889 753402 679756 X -136864 -311126 356130 479546 219266 168420 972668 848176 -616520 21875 546205 -2406 0 X X 0 1 X 1 0 X 568188 842321 486372 470573 572704 2940158 568188 842321 486372 470573 572704 2940158 2940158 14371 30063 30050 32120 33750 140354 53297 39647 25473 118417 3198929 0.91910 0.93230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 355834 4200 33750 2751 391033 317407 5792 32120 515 355834 501916 6000 -47522 -142987 317407 455128 8000 52563 10000 3775 501916 408005 4000 64521 10000 11398 455128 0 0 29662 29662 1898481 1874208 24273 683156 681134 2022 694434 635049 59385 9763 9763 125105 ASETS HELD FOR SALE, NET 150000 C 150000 OTHER ACCRUED LIABILITIES 23 BANK OVERDRAFT 145866 145889 X 1663931 21875 546205 568080 1095851 2406 2406 1098257 1714777 0 1714777 0 1714777 PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY- THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024, THE COUNCIL HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: A UNIT MAY, AT ITS DISCRETION, ESTABLISH A CUSTODIAL ACCOUNT AT THE COUNCIL SERVICE CENTER THIS ACCOUNT IS FOR THE CONVENIENCE OF THE UNIT AND CAN BE USED TO PAY REGISTRATIONS, FEES OR PURCHASE ITEMS FROM THE SCOUT SHOP. PART X, LINE 2: MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE ORGANIZATIONS AND DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR UNRECOGNIZED TAX BENEFITS EXIST FOR THE YEAR ENDED DECEMBER 31, 2021. THE ORGANZIATION'S POLICY IS TO REPORT ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS, WHEN APPLICABLE AS INTEREST EXPENSE AND TO REPORT PENALTITIES AS OTHER EXPENSE. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. POPCORN SALES 442935 442935 148574 154216 MISCELLANEOUS EVENTS 37177 37177 14994 1 480112 480112 148574 169210 317784 162328 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. ONCE THE AUDIT COMMITTEE HAS REVIEWED THE RETURN, IT IS PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES ARE ASKED TO SIGN A STATEMENT CERTIFYING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND THAT NEITHER THEY, NOR AN IMMEDIATE FAMILY MEMBER, HAS ANY PERSONAL ECONOMIC INTEREST IN THE COUNCIL THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE OFFICERS OF THE COUNCIL ARE NOT COMPENSATED FOR ANY WORK. THERE ARE NO KEY EMPLOYEES AS DEFINED IN THE INSTRUCTIONS TO THE FORM 990. SEE THE PREVIOUS EXPLANATION FOR APPROVAL OF THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN EITHER BE MAILED TO, OR PICKED UP BY, THE INTERESTED PARTY. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THAT OF PREVIOUS YEARS. BOY SCOUTS OF AMERICA PO BOX 152079 IRVING TX 75038 221576300 NATIONAL BOY SCOUTS OFFICE TX 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 BOY SCOUTS OF AMERICA 33658 CASH