2026-08-24T16:25:13-05:00 2025-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 840404226 PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA PATH 7192192909 4775 CENTENNIAL BLVD 107 COLORADO SPRINGS CO 80919 JAMES MACHAMER SCOUT EXECUTIVE 7192192909 2026-08-18 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-08-07 2025 2025-03-06 01:10:19Z JAMES MACHAMER 4775 CENTENNIAL BLVD 107 COLORADO SPRINGS CO 80919 3760332 0 1761 X HTTPS://PATHWAYTOTHEROCKIES.ORG X 1929 CO TO PREPARE YOUNG PEOPLE FOR ETHICAL AND MORAL CHOICES BY INSTILLING SCOUT OATH AND LAW VALUES 25 25 83 1088 0 0 340670 727586 2023070 1948547 124667 155000 247820 266360 2736227 3097493 0 2690 0 0 1170510 1230155 0 0 85570 1539119 1737545 2709629 2970390 26598 127103 10678076 10992284 1176818 1074890 9501258 9917394 X THE COUNCIL PROMOTES THE ABILITY OF BOYS, GIRLS, 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 SCOUTING AMERICA. 0 0 1520640 0 1753429 OUTDOOR ACTIVITIES - CUB SCOUTING DAY CAMPS: ONE-TO-THREE DAY PROGRAM WITH DAYLIGHT AND EARLY EVENING ACTIVITIES, WITH NO OVERNIGHT ACTIVITIES. RESIDENT CAMPS: AT LEAST TWO NIGHTS OF CAMPING WITH A DEVELOPED THEME OF ADVENTURE AND EXCITEMENT HELD AT A COUNCIL FACILITY UNDER THE DIRECTION OF TRAINED LEADERSHIP. COUNCIL-ORGANIZED FAMILY CAMPS: OVERNIGHT CAMPING INVOLVING MORE THAN ONE PACK AND HELD AT A COUNCIL APPROVED FACILITY WITH THE COUNCIL OR DISTRICT PROVIDING STAFFING, FOOD SERVICE, HOUSING, AND PROGRAM. PACK CAMPING: OVERNIGHT CAMPING INVOLVING MORE THAN ONE FAMILY FROM A SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS, AND UNDER THE DIRECTION OF BASIC ADULT SCOUTS. BSA AND VENTURING: CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON AND OFFERS YEAR-ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 7,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL, BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING, HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS, AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS - WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS - GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY. 1244160 2690 457089 CUB SCOUTS - MOTTO: DO YOUR BESTIN CUB SCOUTING, BOYS AND GIRLS START WITH THEIR BEST RIGHT NOW SELVES AND GROW INTO THEIR VERY BEST FUTURE SELVES. IT'S FUN, HANDS-ON LEARNING AND ACHIEVEMENT THAT PUTS KIDS IN THE MIDDLE OF THE ACTION AND PREPARES THEM FOR TODAY AND LIFE. EVERY CUB SCOUT IS A MEMBER OF A CUB SCOUT PACK; PACKS ARE DIVIDED INTO DENS. EACH DEN HAS ABOUT SIX TO EIGHT BOYS OR GIRLS. ALL OF THE CUB SCOUTS IN A DEN ARE ABOUT THE SAME AGE AND LIVE IN THE SAME NEIGHBORHOOD. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP ITS MEMBERS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT.2025 TOTAL CUB SCOUTS (UNAUDITED): 1,039 CUB SCOUTS, 43 CUB SCOUT PACKS, 380 CUB SCOUT LEADERSSCOUTS BSA - MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILYSCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. IN SCOUTS BSA, YOUNG MEN AND WOMEN GO PLACES, TEST THEMSELVES, AND HAVE ONE-OF-A-KIND ADVENTURES THAT CAN'T BE FOUND ANYWHERE ELSE. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS, AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION.2025 SCOUTS BSA (UNAUDITED): 1,020 SCOUTS BSA MEMBERS, 65 SCOUTS BSA TROOPS, 690 SCOUTS BSA LEADERSVENTURINGRECOGNITION - RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS - VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS.HIGH ADVENTURE - VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAMBUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS.TEACHING OTHERS - ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS.2025 PARTICIPATION (UNAUDITED): 55 VENTURERS, 10 VENTURING CREWS 42 VENTURING LEADERSEXPLORING - EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.2025 PARTICIPATION (UNAUDITED): 2 EXPLORERS, 1 EXPLORER POST, 4 EXPLORING LEADERSSCOUTREACH - SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT, AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. THE COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES, AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST. 2764800 1 1 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 2 0 1 83 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X JAMES MACHAMER 7192192909 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 ADAM WEITZEL CHAIRMAN OF THE BOARD 2.00 X X 0 0 0 MIKE PARSONS COMMISSIONER 2.00 X X 0 0 0 KARL FALK CHAIR 2.00 X X 0 0 0 THOMAS GEARHART TREASURER 2.00 X X 0 0 0 STEVE HAYES PRESIDENT 2.00 X X 0 0 0 ELY LAMBERT VP FINANCE 2.00 X X 0 0 0 BOB GABY VP GOVERNANCE 2.00 X X 0 0 0 VINCENT MAFIA CO VP PROGRAM 2.00 X X 0 0 0 RICHARD STRASBAUGH MEMBER AT LARGE 2.00 X 0 0 0 BRENT BOTTS DIRECTOR 2.00 X 0 0 0 JOHN BROWN DIRECTOR 2.00 X 0 0 0 MIKE CARUTHERS NATIONAL COUNCIL 2.00 X 0 0 0 ROD EMENAKER DIRECTOR 2.00 X 0 0 0 BRENT HAWKER DIRECTOR 2.00 X 0 0 0 MARIA HERNDON DIRECTOR 2.00 X 0 0 0 CHUCK LANG DIRECTOR 2.00 X 0 0 0 CYNTHIA LEMESANY DIRECTOR 2.00 X 0 0 0 KELLEY MANGIN DIRECTOR 2.00 X 0 0 0 KERM NEAL DIRECTOR 2.00 X 0 0 0 JOHN RHODE DIRECTOR 2.00 X 0 0 0 ROBBIN SCHELLHOUS DIRECTOR 2.00 X 0 0 0 MARK STOLOWITZ DIRECTOR 2.00 X 0 0 0 STAN VANDERWERF DIRECTOR 2.00 X 0 0 0 RICHARD VAUGHN DIRECTOR 2.00 X 0 0 0 JEFF WILKINS DIRECTOR 2.00 X 0 0 0 JAMES MACHAMER SCOUT EXECUTIVE 40.00 X 167939 0 26142 167939 0 26142 1 0 1 0 0 3064 30749 335667 358106 20 727586 CAMPING REVENUE 900099 1753429 1753429 ACTIVITY REVENUE 900099 195118 195118 1948547 122476 122476 177302 144778 32524 32524 32524 14777 30749 10388 4389 4389 737026 507673 229353 229353 PARTICIPATION FEES 900099 24295 24295 8323 8323 32618 3097493 2210518 0 159389 2690 2690 194081 177565 8772 7744 801034 752630 25709 22695 81012 74206 3615 3191 67588 61922 3010 2656 86440 80675 3062 2703 69157 68991 88 78 14396 14396 11431 9121 115 2195 7020 6869 80 71 65500 57081 1720 6699 61422 56195 2776 2451 340968 332250 3961 4757 78555 74900 1646 2009 32998 16932 271 15795 24409 22332 1103 974 45434 45434 162031 161779 134 118 30011 29409 320 282 PROGRAM SUPPLIES 670599 667579 663 2357 RECOGNITION AWARDS 54815 46281 1336 7198 RENT AND MAINTENANCE OF 34108 33569 286 253 34691 31824 1523 1344 2970390 2764800 120020 85570 333253 210971 641169 744055 958 124 19254 18198 308856 298041 10643 14587 10343482 3886875 6396504 6456607 2133190 2394504 120000 120000 714249 735197 10678076 10992284 22631 93693 215295 193084 92231 88952 654669 537010 191992 162151 1176818 1074890 X 4989067 5384621 4512191 4532773 9501258 9917394 10678076 10992284 X 127103 235598 53435 X 0 1 X 1 0 X 583112 428485 440136 340670 727586 2519989 583112 428485 440136 340670 727586 2519989 79045 2440944 58172 81157 70116 97400 122476 429321 4389 4389 2953699 13345430 0.82640 0.81230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 409.88 0 0 0 1 1 0.00 0 1 0 1 X 6397392 41150 397447 112052 14396 6709541 6194422 43773 256911 97714 6397392 5930776 47623 216023 6194422 6387799 46274 -503297 5930776 5785105 442339 161314 959 6387799 0.51000 0.00000 0.49000 1 0 3635000 960000 4595000 4208867 2738729 1470138 21756 3020 18736 1102779 933824 168955 415080 211302 203778 6456607 OPERATING LEASES 154314 BENEFICIAL INTEREST IN ASSETS HELD IN PERPETUAL TRUSTS 580883 735197 OPERATING LEASE LIABILITY 162151 162151 X 3382430 235598 53435 289033 3093397 14396 -10300 4096 3097493 2966294 10300 10300 2955994 14396 14396 2970390 PART II, LINE 5: THE ORGANIZATION IS CURRENTLY OPERATING UNDER A CONSERVATION EASEMENT STEWARDSHIP, MONITORING, AND ENFORCEMENT POLICY ORIGINALLY APPROVED BY THE BOARD IN 2021. THE POLICIES ENSURE THAT THE ORGANIZATION WILL HAVE THE FINANCIAL MEANS NECESSARY TO CONTINUE PERPETUAL OBLIGATIONS TO STEWARD THE CONSERVATION EASEMENT, AS WELL AS THE APPROPRIATE DOCUMENTATION RELATING TO THE EASEMENT. PART II, LINE 9: INCLUDED WITH LAND ON THE STATEMENT OF FINANCIAL POSITION. THE VALUE OF DONATED CONSERVATION EASEMENTS IS BASED ON THE APPRAISED VALUE AS DETERMINED BY AN INDEPENDENT APPRAISER. NO NEW EASEMENTS WERE ACQUIRED DURING THE YEAR. PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO HELP SUPPORT CURRENT AND FUTURE OPERATIONS OF THE COUNCIL FROM THE ENDOWMENT FUND EARNINGS. THE COUNCIL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR THE ENDOWMENT FUNDS THAT ATTEMPT TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS THROUGH THE EMPHASIS OF LONG-TERM GROWTH OF PRINCIPAL WHILE AVOIDING EXCESSIVE RISKS. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD IN PERPETUAL TRUST 53,435. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -10,300. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 10,300. EAGLES FOR EAGLES GOLF TOURNAMENT 38149 30749 7400 7600 2700 TINSEL & TREES HOLIDAY AUCTION 7377 7377 88 45526 30749 14777 7600 2788 10388 4389 X 1 1 X X 0 0 0 0 0 0 0 0 0 JAMES MACHAMER SCOUT EXECUTIVE 167681 0 258 0 0 0 7776 0 18366 0 194081 0 0 0 PART I, LINE 1A THE SCOUT EXECUTIVE IS A MEMBER OF A PROFESSIONAL ASSOCIATION CALLED THE "PIKES PEAK ROUNDTABLE" THAT MEETS MONTHLY - TOTAL PAID FOR THE YEAR IS $490. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE OF THE LOCAL COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS ELECTED BY THE ACTIVE MEMBERS AT THE ANNUAL MEETING IN MARCH. FORM 990, PART VI, SECTION B, LINE 11B THE PDF COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND STAFF MEMBERS SIGN A NEW CONFLICT OF INTEREST POLICY FORM EACH YEAR IN JANUARY. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY CONFLICTED PARTY. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, THEY SHALL PROMPTLY DISCLOSE THEIR INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. THEY SHALL NOT VOTE ON THE MATTER AND, AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT, MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. EACH MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PROMPTLY DISCLOSE ANY MATERIAL INTEREST THAT HE OR SHE HAS OR REASONABLY EXPECTS TO HAVE IN ANY PROPOSED OR EXISTING ARRANGEMENT WITH THE CORPORATION PRIOR TO THE START OF ANY NEGOTIATIONS WITH RESPECT TO SUCH MATTER. AN INTEREST REQUIRED TO BE DISCLOSED UNDER THIS POLICY SHALL BE DISCLOSED IN WRITING TO THE PRESIDENT OF THE CORPORATION. SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASONS WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE CORPORATION. THE PRESIDENT OF THE CORPORATION SHALL REFER THE ISSUE TO THE FULL EXECUTIVE BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 TOWERS PERRIN HAS BEEN RETAINED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA (BSA) TO ASSESS BSA 'S COMPENSATION AND BENEFITS PROGRAM FOR THE LOCAL COUNCIL SCOUT EXECUTIVE POSITION (LCSE) WITH THE OBJECTIVES OF ENSURING THE ALIGNMENT OF THE PROGRAM WITH THE MARKET AND TO SUPPORT LOCAL COUNCILS' COMPLIANCE WITH THE REGULATIONS DEFINED IN INTERNAL REVENUE CODE SECTION 4958. BSA'S COMPENSATION PHILOSOPHY IS TO PAY MARKET COMPETITIVE SALARIES (I.E. NOT TO PAY SIGNIFICANTLY ABOVE OR BELOW WHAT THE MARKET DICTATES) TO ALLOW FOR THE ATTRACTION AND RETENTION OF KEY TALENT. TO DETERMINE MARKET COMPARATORS, BSA TARGETS BOTH FOR-PROFIT AND NOT-FOR- PROFIT ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY. THE BSA NATIONAL COUNCIL HAS IMPLEMENTED A BASE SALARY PROGRAM FOR USE BY LOCAL COUNCILS FOR THE LCSE POSITION. TOWERS PERRIN WORKED WITH THE BSA TO DEVELOP THE PROGRAM. BASE SALARY IS THE ONLY COMPONENT OF CASH COMPENSATION COVERED BY THE POLICY. SALARY RANGES ARE DEVELOPED BY THE BSA NATIONAL COUNCIL BASED ON MEDIAN (50TH PERCENTILE) COMPETITIVE MARKET SALARY DATA. THE SALARY RANGE APPLICABLE TO A PARTICULAR LCSE POSITION IS BASED ON THE COUNCIL'S OPERATING REVENUE AND SIZE AND THE GEOGRAPHICAL LOCATION OF THE COUNCIL. THE SALARY STRUCTURE HAS FIVE GRADES BASED ON A FOUR-YEAR AVERAGE OF AUDITED OPERATING REVENUES. TO ACCOUNT FOR THE DIFFERENCES IN COST-OF-LABOR ACROSS LOCATIONS AROUND THE US, FOUR GEOGRAPHICAL STRUCTURES HAVE BEEN DEVELOPED. LOCAL COUNCILS ARE ASSIGNED TO A GEOGRAPHICAL STRUCTURE BASED ON THE COST-OF-LABOR FOR THE COUNCIL'S LOCATION VERSUS THE NATIONAL AVERAGE. BASED ON THIS SYSTEM, PATHWAY TO THE ROCKIES IS CLASSIFIED AS A G2 300 AND THE MINIMUM SALARY RANGE IS 115,000 AND THE MAXIMUM IS 230,000 FOR THE LCSE POSITION. OTHER KEY POSITIONS' SALARY RANGES WERE DEVELOPED WITH A SIMILAR PHILOSOPHY AND STRUCTURE AS THE LCSE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD IN PERPETUAL TRUST 53,435. PATHWAY TO THE ROCKIES COUNCIL SHOOTING SPORTS LLC 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 OWNING, HOLDING, MANAGING, AND CONTROLLING THE USE OF CERTAIN ITEMS CO 0 0 PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA PATOROCO LLC 4775 CENTENNIAL BLVD STE 107 COLORADO SPRINGS CO 80919 SELF-INSURANCE CO 6239 149808 PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA