2026-08-07T12:56:08-04:00 2025-12-31 561138530 BUTLER BURKE LLP 100 CLUB OAKS COURT SUITE A WINSTONSALEM NC 27104 990 2025-01-01 237327860 FAR EAST COUNCIL 803 FARE 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JA 96373-5049 DOUG HYMAS COUNCIL PRESIDENT 0989719014 2026-08-04 true JANE R POTTER P01057495 3367682310 2026-08-04 2025 2025-03-06 01:10:19Z BOY SCOUTS OF AMERICA INC DOUG HYMAS CAMP FOSTER UNIT 35409 FPO OKINAWA FPO, OKINAWA JA 96373-5049 1315810 false X WWW.FAREASTCOUNCIL.ORG X 1953 DE THE COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. 48 48 13 1429 0 570028 522007 431208 431390 121112 162666 70481 82822 1192829 1198885 0 0 570682 548575 0 64548 526454 568486 1097136 1117061 95693 81824 2376943 2570890 68265 84821 2308678 2486069 X THE COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. false false 906582 431390 THE COUNCIL FULFILLS THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVICE ORGANIZATIONS AND COMMUNITY GROUPS USING THE SCOUTING PROGRAM WHILE MAINTAINING STANDARDS AND POLICIES, PROTECTING OFFICIAL BADGES AND INSIGNIA, AND PROVIDING ADEQUATE LEADERSHIP AND FINANCES. 906582 true true false false false false false false true true true false false false false true true false false true true 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 0 0 13 true false false false false false false false false false false false false X 48 48 true false false false false true true true true false true true true true true true true true true true false X X THE ORGANIZATION 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JA AP 963735049 X ELDON BECK BEG FEB 2025 COUNCIL COMM 1.00 X 0 0 0 BILL BRYSON PAST PRESIDE 1.00 X 0 0 0 TINA BUSH BEG FEB 2025 COUNCIL COMM 1.00 X 0 0 0 LEROY BUTLER BEG FEB 2025 COUNCIL COMM 1.00 X 0 0 0 JACOBB CAONES COUNCIL COMM 1.00 X 0 0 0 RANDY CAPOCASALE COUNCIL COMM 1.00 X 0 0 0 HOPE CARTER COUNCIL COMM 1.00 X 0 0 0 ADAM DAVIS BEG AUG 2025 PAC. RIM DIS 1.00 X 0 0 0 RACHEL EE-HEILEMANN BEG FEB 2025 COUNCIL ACTI 1.00 X 0 0 0 ZAC GUNTHER COUNCIL COMM 1.00 X 0 0 0 LAURA GUTZWILLER COUNCIL COMM 1.00 X 0 0 0 RICK HATHAWAY CAMPING CHAI 1.00 X 0 0 0 CARL HEIBERG COUNCIL COMM 1.00 X 0 0 0 EARL JACKSON COUNCIL COMM 1.00 X 0 0 0 MICHAEL JIA COUNCIL COMM 1.00 X 0 0 0 ROB KEISTER COUNCIL COMM 1.00 X 0 0 0 VINCE KELLER BEG FEB 2025 GUIDING COMP 1.00 X 0 0 0 GEORGE LA VALLEY JRBEG AUG 2025 YOUTH-OA LOD 1.00 X 0 0 0 EDGAR LABENNE COUNCIL COMM 1.00 X 0 0 0 MARIAH LABENNE BEG MAY 2025 YOUTH-VOA PR 1.00 X 0 0 0 AARON LLOYD COUNCIL COMM 1.00 X 0 0 0 HARRY LONG INTERNATIONA 1.00 X 0 0 0 DAVE NAKABAYASHI COUNCIL COMM 1.00 X 0 0 0 KEN NAKAI COUNCIL COMM 1.00 X 0 0 0 CHARLES NG BEG FEB 2025 COUNCIL COMM 1.00 X 0 0 0 DAVID NICHOLS COUNCIL COMM 1.00 X 0 0 0 NORITSUGU ODAIRA COUNCIL COMM 1.00 X 0 0 0 MATTHEW PINE BEG FEB 2025 PHOENIX DIS. 1.00 X 0 0 0 NICHOLAS POLLACIA OA LODGE ADV 1.00 X 0 0 0 MALLORY RIEGGER COUNCIL COMM 1.00 X 0 0 0 CHRIS SCHOB ADVANCEMENT 1.00 X 0 0 0 DALE SCHOLLE COUNCIL COMM 1.00 X 0 0 0 BRIAN SCHWENDER BEG FEB 2025 COUNCIL COMM 1.00 X 0 0 0 ANAND STANLEY COUNCIL COMM 1.00 X 0 0 0 JOHN TRAYLOR NESA/ALUMNI 1.00 X 0 0 0 ERIC WARNER PAC. RIM DIS 1.00 X 0 0 0 MONIQUE WONG COUNCIL COMM 1.00 X 0 0 0 SHINJI YAMASAKI COUNCIL COMM 1.00 X 0 0 0 LOOFEI ZHANG BEG AUG 2025 PHOENIX DIS. 1.00 X 0 0 0 DOUG HYMAS COUNCIL PRES 1.00 X X 0 0 0 DANIEL O'NEILL COUNCIL COMM 1.00 X X 0 0 0 KITTY TAM BEG FEB 2025 VP OF PROGRA 1.00 X X 0 0 0 DAN WHITAKER VP OF FUND D 1.00 X X 0 0 0 SHINTO MOGI VP LEADERSHI 1.00 X X 0 0 0 MIKE PETERS VP MEMBERSHI 1.00 X X 0 0 0 JUSTIN WENTWORTH IV VP MARKETING 1.00 X X 0 0 0 JUSTIN WENTWORTH III VP YPT & SAF 1.00 X X 0 0 0 CHRIS TAYLOR COUNCIL TREA 1.00 X X 0 0 0 false false false 16642 40361 201214 263790 522007 CAMPING ACTIVITIES 900099 335777 335777 OTHER SCOUTING ACTIVITIES 900099 95613 95613 431390 56200 56200 106466 106466 106466 106466 40361 6615 -6615 -6615 199747 110310 89437 89437 1198885 431390 245488 371818 308609 33464 29745 28922 24005 2603 2314 120871 100323 10878 9670 26964 22380 2427 2157 340 102 204 34 29273 8782 17564 2927 13939 13939 42629 12789 25577 4263 35238 29247 2945 3046 103345 102311 517 517 13841 12042 969 830 66335 57712 4643 3980 25933 25933 314 252 24 38 9551 8596 573 382 PROGRAM SUPPLIES 124786 123538 624 624 RECOGNITION AWARDS 45543 40988 2733 1822 MISCELLANEOUS 38429 38429 EQUIPMENT RENT AND MAINTE 12708 12708 6282 3769 314 2199 1117061 906582 145931 64548 82922 125517 136399 65104 1907 12070 124746 139631 9176 12436 1570 1047 837 523 1975935 2176700 45021 38909 2376943 2570890 4197 26992 19047 18920 45021 38909 68265 84821 X 2185852 2360977 122826 125092 2308678 2486069 2376943 2570890 81824 95567 X false true X true false X 543115 620672 584275 570028 522007 2840097 543115 620672 584275 570028 522007 2840097 2840097 24848 31831 41936 59103 56200 213918 144207 203530 203790 201959 199747 953233 4007248 1555018 0.70870 0.72780 X PART II, LINE 10 SALES OF INVENTORY- EXCLUDED 953,233 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2073262 2266 257703 43000 13939 2276292 2010211 3545 72684 13178 2073262 1819686 55372 149051 13898 2010211 1838973 314289 -321595 11982 1819686 2162661 19120 451234 794041 1838973 0.94500 0.05500 false false 1570 1047 523 523 X 1287127 95567 6614 102181 1184946 13939 13939 1198885 1109736 6614 6614 1103122 13939 13939 1117061 SCHEDULE D, PAGE 2, 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 UNIFORM SUPPLIES. SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. THE COUNCIL'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR- PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. IT IS THE OPINION OF MANAGEMENT THAT THE COUNCIL HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE COUNCIL IS REQUIRED TO FILE A FEDERAL EXEMPT ORGANIZATION TAX RETURN (FORM 990) ANNUALLY TO RETAIN ITS EXEMPT STATUS. THE COUNCIL IS ALSO REQUIRED TO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) FOR ANY YEAR UNRELATED BUSINESS INCOME EXCEEDS 1,000. THE COUNCIL'S FORM 990 FILINGS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 6,614 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 6,614 false OKINAWA, JAPAN 2 9 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 1117061 TOKYO, JAPAN 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES KOREA 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 2 11 2 11 1117061 1117061 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 OKINAWA, JAPAN 1,117,061 0 TOKYO, JAPAN 0 0 KOREA 0 0 EAGLE SCOUT GAL 37391 37391 760 2328 2028 37391 37391 760 2328 2028 5116 -5116 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. FORM 990, PAGE 6, PART VI, LINE 2 JUSTIN WENTWORTH III JUSTIN WENTWORTH IV VP YPT & SAF VP MARKETING FATHER-SON EDGAR LABENNE MARIAH LABENNE COMMITTEE YOUTH-VOA PR FATHER-DAUGHTER FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS THAT MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AT THAT TIME. A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP PERSONAL, FINANCIAL, OR OTHERWISE THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF ITS INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B SEE LINE 15A'S EXPLANATION. FORM 990, PAGE 6, PART VI, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES) THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICES CENTER LOCATED AT CAMP FOSTER UNIT 35049, FPO AP 96373 OR ON THE COUNCIL'S WEBSITE AT HTTP://WWW.FAREASTCOUNCIL.ORG. ALL DOCUMENTS ARE REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990T, ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, MINUTES OF THE EXECUTIVE BOARD MEETINGS.