2026-03-05T15:50:35-06:00 2024-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2024-01-01 610444653 BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL BOYS 8592317811 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 JESSICA MOSES PRESIDENT 8592317811 2026-03-05 1 1 ANDREW H DIERUF CPA P01239897 8592544427 2024 2025-03-06 01:10:19Z X JESSICA MOSES 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 1115302 0 X WWW.BGBSA.ORG X 1921 KY 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. 40 40 7 1300 0 0 622915 507867 275299 194658 0 0 125785 123971 1023999 826496 23135 16818 0 0 559220 494896 0 0 61045 613711 567428 1196066 1079142 -172067 -252646 2380934 2076425 988180 907589 1392754 1168836 X THE MISSION OF THE BOY SCOUTS 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. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT. 0 0 924047 16818 193446 THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA, SERVES 55 COUNTIES IN CENTRAL, SOUTHERN, AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTHS IN RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT, AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS, AND, AT OLDER AGE LEVELS, CAREER-ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR YOUTHS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, YOUTHS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES YOUTHS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST, INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES, WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH THE USE OF THE "PATROL METHOD," YOUTH LEARN LEADERSHIP AND DECISION-MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION-MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESSES, SOME CIVIC CLUBS, AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT, AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES, AND BEQUESTS, AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES. 924047 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 2 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 40 40 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY X JOHNNY YAZELL 8592317811 3445 RICHMOND ROAD LEXINGTON KY 40509 ALAN WATTS VP OF PROPERTIES 1.00 X X 0 0 0 JOHN BAYES VP OF PROGRAMS 1.00 X X 0 0 0 LOUIS BUZZ CARMICHAEL VP OF ENDOWMENT 1.00 X X 0 0 0 DUANE NORRIS VP OF DISTRICT OPERATIONS 1.00 X X 0 0 0 TIM BROWN VP OF ALUMNI RELATIONS 1.00 X X 0 0 0 ERNIE SAMMONS VP OF ADMINISTRATION 1.00 X X 0 0 0 MIKEY DAWSON VENTURING YOUTH PRESIDENT 1.00 X X 0 0 0 MIKE DELZOTTI PRESIDENT/CEO 1.00 X X 0 0 0 PETE DOANE OA LODGE CHIEF 1.00 X X 0 0 0 ALLEN NORVELL COUNCIL TREASURER 1.00 X X 0 0 0 WILLIAM GREISNER COUNCIL PRESIDENT 1.00 X X 0 0 0 DAN MILLER COUNCIL PAST PRESIDENT 1.00 X X 0 0 0 ALEX WALDROP COUNCIL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 BILL BEACH COUNCIL COMMISSIONER 1.00 X X 0 0 0 WHITNEY DUNLAP III BOARD MEMBER 0.50 X 0 0 0 BRANDT WELCH BOARD MEMBER 0.50 X 0 0 0 STEVEN GODDARD BOARD MEMBER 0.50 X 0 0 0 SAM MARS BOARD MEMBER 0.50 X 0 0 0 RUSS TUCKER BOARD MEMBER 0.50 X 0 0 0 BOB QUICK BOARD MEMBER 0.50 X 0 0 0 ROGER BAIRD BOARD MEMBER 0.50 X 0 0 0 PHIL BLANKENSHIP BOARD MEMBER 0.50 X 0 0 0 JAMES GLASS BOARD MEMBER 0.50 X 0 0 0 CHRIS CAMPBELL BOARD MEMBER 0.50 X 0 0 0 LARRY LOWE BOARD MEMBER 0.50 X 0 0 0 KIRBY SMITH BOARD MEMBER 0.50 X 0 0 0 ADAM HOLT BOARD MEMBER 0.50 X 0 0 0 JAN EGGUM BOARD MEMBER 0.50 X 0 0 0 KEN STURGILL BOARD MEMBER 0.50 X 0 0 0 DR ROBERT DRAKE BOARD MEMBER 0.50 X 0 0 0 ANTHONY KENNEY BOARD MEMBER 0.50 X 0 0 0 GREG CHASE BOARD MEMBER 0.50 X 0 0 0 CHARLES GORTON BOARD MEMBER 0.50 X 0 0 0 CLAUDETTE WATTS BOARD MEMBER 0.50 X 0 0 0 DAVID JONES BOARD MEMBER 0.50 X 0 0 0 DAVID MADISON BOARD MEMBER 0.50 X 0 0 0 DAVID MOSS BOARD MEMBER 0.50 X 0 0 0 DUSTIN HOWARD BOARD MEMBER 0.50 X 0 0 0 DAVID HOWARD BOARD MEMBER 0.50 X 0 0 0 STEVE GARLAND BOARD MEMBER 0.50 X 0 0 0 JESSICA MOSES INTERM SCOUT EXECUTIVE 40.00 X 74395 0 0 74395 0 0 0 0 0 0 0 507867 507867 CAMPING/ACTIVITY REVEN 721210 150083 150083 OTHER INCOME 721210 44575 44575 194658 412671 287488 125183 125183 106 1318 -1212 -1212 826496 193446 0 125183 16818 16818 74396 63236 6696 4464 296747 252235 26707 17805 96255 81817 8663 5775 27498 23373 2475 1650 2487 2487 35956 30563 3236 2157 14710 12503 1324 883 75561 64227 6800 4534 30681 26079 2761 1841 1551 1318 140 93 42046 35739 3784 2523 83547 71015 7519 5013 47293 40199 4256 2838 SUPPLIES 70684 60081 6362 4241 AMORTIZATION OF RIGHT O 42660 36261 3839 2560 CHARTER & NATIONAL SERV 42458 42458 OTHER 32663 27764 2939 1960 45131 38361 4062 2708 1079142 924047 94050 61045 221205 21154 16933 7210 37043 14651 12500 16179 6518 8389 3991992 2322234 1733232 1669758 192006 220247 161497 118837 2380934 2076425 108188 166125 539013 495030 340979 246434 988180 907589 X 1258654 1033736 134100 135100 1392754 1168836 2380934 2076425 -252646 28728 0 X X 0 1 X 1 0 X 587028 553715 550774 622915 506867 2821299 587028 553715 550774 622915 506867 2821299 2821299 15901 9818 15902 41621 2862920 3803323 0.98550 0.97550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 192006 2000 28728 2487 220247 149803 155000 38798 150000 1595 192006 206095 3000 -57701 1591 149803 196366 1000 10556 1827 206095 268026 16860 86681 1839 196366 0.38700 0.61300 0 0 455000 455000 2983797 1829638 1154159 15469 9275 6194 522526 468121 54405 15200 15200 0 1669758 RIGHT OF USE ASSETS 224677 ACCUMULATED AMORTIZATION ON RIGHT OF USE ASSETS -105840 118837 CUSTODIAL ACCOUNTS 117218 OTHER 11165 LEASE LIABILITIES 118051 246434 X 852736 28727 28727 824009 2487 2487 826496 1076655 0 1076655 2487 2487 1079142 PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THE COUNCIL IS NOT EXEMPT FROM TAX IMPOSED UPON UNRELATED ACTIVITY INCOME. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE COUNCIL MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR POSSIBLE RELATED INTEREST OR PENALTIES. POPCORN SALES 412671 412671 287488 412671 412671 287488 287488 125183 1 INDIVIDUAL ASSISTANCE FOR CAMPERSHIPS, UNIFORMS, LITERATURE, AND REGISTRATION 275 16818 JOHN ALLISON FORMER BOARD MEMBER 1913 ACTION BUSINESS SUPPLY PROVIDED BUINSESS SUPPLIES TO THE ORGANIZATION FOR COMPENSATION. 0 FORM 990, PAGE 1, PART B THE RETURN IS BEING AMENDED TO REFLECT CHANGES DUE THE COMPLETION OF THE INDEPENDENT AUDIT PERFORMED SUBSEQUENT TO THE INTITIAL FILING OF FORM 990, AS FOLLOWS: PART I; PART III, LINE 4A EXPENSES; PART VII - BOARD OF DIRECTORS AND COLUMN D; PART VIII, LINE 1F; PART IX; PART X, LINE 15, LINE 25; PART XI, LINE 1, LINE 5; SCHEDULE A, PART II, LINE 1, LINE 12; SCHEDULE D, PART IX, PART X, PART XIII; SCHEDULE I, PART III, COLUMN B; ADDITION OF SCHEDULE L; ADDITION OF SCH. R; FORM 990, PART VI, SECTION A, LINE 2 ALAN AND CLAUDETTE WATTS ARE MARRIED. JOHN ALLISON PROVIDES OFFICE SUPPLIES TO THE ORGANIZATION THROUGH ACTION BUSINESS SUPPLY. THE ORGANIZATION PERIODICALLY COMPARES PRICES WITH OTHER VENDORS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 WAS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD BEFORE IT WAS FILED BY THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS PART OF ONGOING BOARD MANUALS AND BOARD TRAINING SESSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE GOVERNING BOARD REVIEWS AND APPROVES ALL COMPENSATION AND RAISES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE COUNCIL'S OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR. 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 BOY SCOUTS OF AMERICA NATIONAL COUNCIL M 93133 COST BOY SCOUTS OF AMERICA NATIONAL COUNCIL O 103988 COST BOY SCOUTS OF AMERICA NATIONAL COUNCIL J 14631 FMV