2026-02-12T17:14:58-08:00 2023-12-31 921622315 Joel E Smith 1005 Allen Dr Winchester VA 22601 990 2023-01-01 520591680 MASON-DIXON COUNCIL INC BOY SCOUTS OF AMERICA MASO 3017391211 1600 CRESTWOOD DRIVE HAGERSTOWN MD 21742 JASON STEDMAN COUNCIL PRESIDENT 3017391211 2026-02-11 true true Joel E Smith P01334599 5402008318 2026-02-12 X 2023 2025-03-06 01:10:19Z X X ROBERT GARRETT 18600 CRESTWOOD DRIVE HAGERSTOWN MD 21742 891862 false X MDCSCOUTING.ORG X 1934 MD TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES FOUND IN THE SCOUT OATH AND LAW. 32 32 72 606 0 0 352188 80213 546966 708210 37749 10000 160748 37466 1097651 835889 176 0 463799 300757 0 25085 696112 558701 1159911 859634 -62260 -23745 5827465 0 1067454 0 4760011 0 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES FOUND IN THE SCOUT OATH AND LAW. false false 754480 176 708210 OPERATION OF THE COUNCIL SERVICE CENTER, CAMP AND CAMP STORE, PROVIDE SERVICE/SUPPORT TO COMMUNITY ORGANIZATIONS THAT SPONSOR STARTING UNIYS, AND CONDUCT SCOUT RELATED ACTIVITIES BENEFITING THE LOCAL YOUTH. 754480 true true false false false false false false false true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true false false false false false false true 0 0 72 true false false false false false false false false false false false false X 32 32 false false false false true false true true true false true true true true true true true true true true false MD PA X JEANNE NEWLIN 3017391211 18600 CRESTWOOD DRIVE HAGERSTOWN MD 21742 DONALD HARRIMAN INTERIM SCOU 40.00 X X 0 0 0 IAN LILIAN AD/INT SCOUT 1.70 X X 0 0 0 SCOTT SMOOT PRESIDENT 1.70 X X 0 0 0 ROGER AMMONS VP-FINANCE 1.70 X X 0 0 0 ROB HOLSINGER VP-PROGRAMS 1.70 X X 0 0 0 KAREN HOREJS VP-MEMBERSHIP 1.70 X X 0 0 0 DAN MURPHY VP-MARKETING 1.70 X X 0 0 0 ROBERT AVEY VP-EXPLORING 1.70 X X 0 0 0 MATTHEW BROCKWAY TREASURER 1.70 X X 0 0 0 ROBERT GARRETT OFFICER 1.70 X 0 125345 0 CAREY LEVERETT IMMEDIATE PAST PRESIDENT 1.70 X X 0 0 0 ANDY HOFFMAN COUNCIL COMMISSIONER 1.70 X 0 0 0 KENNEDY BOONE DIRECTOR 1.70 X 0 0 0 KATE CARBAUGH DIRECTOR 1.70 X 15020 0 0 CHRIS DILLARD DIRECTOR 1.70 X 0 0 0 BRENT FEIGHT DIRECTOR 1.70 X 0 0 0 MARSHALL HAMMER DIRECTOR 1.70 X 0 0 0 DENNIE HOSE DIRECTOR 1.70 X 0 0 0 JOHN ITELL DIRECTOR 1.70 X 0 0 0 TRACY KINZER DIRECTOR 1.70 X 0 0 0 JAY LAUVER DIRECTOR 1.70 X 0 0 0 BRIAN LUGER DIRECTOR 1.70 X 0 0 0 ED MARFUT DIRECTOR 1.70 X 0 0 0 SETH MARTIN DIRECTOR 1.70 X 0 0 0 DARRELL L MILLER DIRECTOR 1.70 X 0 0 0 JEANNE NEWLIN DIRECTOR 1.70 X 0 31946 0 PHIL SARVER DIRECTOR 1.70 X 0 0 0 CHRISTOPHER SOUTH DIRECTOR 1.70 X 0 0 0 BOB SPENCE DIRECTOR 1.70 X 0 0 0 RONALD THOMAS DIRECTOR 1.70 X 0 0 0 MARVIN WADE DIRECTOR 1.70 X 0 0 0 BRETT WILSON DIRECTOR 1.70 X 0 0 0 MERV YODER DIRECTOR 1.70 X 0 0 0 BRANDON YOUNGER DIRECTOR 1.70 X 0 0 0 15020 157291 0 true false false 0 40 80173 80213 SUMMER CAMP - NET 900099 595449 0 0 ACTIVITIES 900099 101615 0 0 OTHER PROGRAM REVENUE 900099 11146 0 0 708210 10000 0 10000 93439 55973 37466 37466 835889 745676 0 10000 176 176 1200 1200 0 0 254622 216609 25342 12671 12684 10782 1268 634 32251 27414 3225 1612 3698 0 3698 0 16528 0 16528 0 3100 0 0 3100 74045 70995 3050 0 12817 0 12817 0 73884 63809 6717 3358 15474 15474 0 0 1609 1609 0 0 27137 23067 2714 1356 PROGRAM SUPPLIES 263447 263447 0 0 RECOGNITION AWARDS 9892 9892 0 0 MAINTENANCE AND REPAIR 16771 14256 1677 838 TELEPHONE 3846 3269 385 192 36453 32481 2648 1324 859634 754480 80069 25085 X 562191 0 54356 0 21833 0 37249 0 98697 0 7219 0 4621331 362473 0 62116 0 5827465 0 13076 0 53335 0 61179 0 939864 0 1067454 0 X 4525669 0 234342 0 4760011 0 5827465 0 X -23745 -4736266 X false false false false X 0 646997 585437 779292 352188 80213 2444127 0 0 646997 585437 779292 352188 80213 2444127 0 2444127 42730 55132 50733 38750 10000 197345 0 0 2641472 0.92530 0.92480 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 577217 577217 647628 9520 -79931 0 577217 573267 8759 79004 13402 647628 828113 13717 107073 375636 573267 828471 550 122242 123150 828113 false false X Pt IV, Line 2b ESCROW LIABILITY ARRANGEMENT EXPLANATION: CUSTODIAN ACCOUNTS ARE MONEY BEING HELD FOR INDIVIDUAL UNITS SO AUTHORIZED INDIVIDUALS MAY COME IN AND BUY PATCHES AND SUPPLIES FOR A PACK OR TROOP. Pt V, Line 4 ESCROW LIABILITY ARRANGEMENT EXPLANATION: THE COUNCIL HAS AN ENDOWMENT FUND WHICH HAS BEEN ESTABLISHED FOR THE PURPOSE OF PROVIDING SUFFICIENT EARNINGS IN THE FORM OF A TOTAL RETURN FROM APPRECIATION, DIVIDENDS, AND INCOME TO MEET THE COUNCILS BUDGETARY REQUIREMENTS AND FOR FUTURE OPERATIONAL NEEDS OF THE COUNCIL. Pt X, Line 2 FIN 48 FOOTNOTE: THE COUNCIL FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATIONS FINANCIAL STATEMENTS. THE COUNCILS POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE COUNCILS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AND LOCAL TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS HAVE BEEN FILED. Pt XI, Line 2d REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER RECLASS INCOME AS EXPENSE $ -4,717 Pt XII, Line 4b REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER RECLASS INCOME AS EXPENSE $4,717 false false false false false false false false false CAREY LEVERETT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCOUT SHOP, 500 ACRE CAMP, BAN 2023-08-08 4637636 FMV 540505874 SHENANDOAH AREA COUNCIL BOY SCOUTS 107 YOUTH DEVELOPMENT COURT Winchester VA 22601 (C)(3) false false false false true true true true false Pt VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS: THE ACTIVE MEMBERSHIP CONSISTS OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE.CHARTERED ORGANIZATION REPRESENTATIVES REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE SHALL INCLUDE PERSONS CHOSEN FROM VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE COUNCILS TERRITORY. THE COUNCIL SHALL HAVE NO FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE COUNCIL. Pt VI, Line 7b DECISIONS SUBJECT TO APPROVAL OF MEMBERS: DECISIONS BY THE EXECUTIVE BOARD ARE SUBJECT TO NATIONAL BOY SCOUTS OF AMERICA STANDARDS AND BYLAWS, ALONG WITH LOCAL COUNCIL LAWS. CHARTER MEMBERS PARTICIPATE IN THE ANNUAL MEETING FOR THE PURPOSE OF CONDUCTING BUSINESS AS STATED IN THE ORGANIZATIONS GOVERING DOCUMENTS. Pt VI, Line 11b ORGANIZATIONS PROCESS TO REVIEW FORM 990: THE FORM 990 WAS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO IT BEING FILED. THE FORM 990 WAS REVIEWED BY THE EXECUTIVE COMMITTEE DURING A REGULAR MONTHLY MEETING AND APPROVED FOR FILING. Pt VI, Line 12c ENFORCEMENT OF CONFLICTS POLICY: THE POLICY IS MONITORED BY A REVIEW OF THE ANNUAL AFFIRMATION PROVIDED BY THE OFFICERS, MEMBERS, AND KEY EMPLOYEES THAT THE POLICY HAS BEEN READ AND THEY ARE IN COMPLIANCE WITH IT. Pt VI, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL: THE ORGANIZATION HAS A COMPENSATION AND BENEFITS COMMITTEE COMPRISED OF EXECUTIVE BOARD MEMBERS AND/OR A HUMAN RESOURCE SPECIALIST. THIS COMMITTEE REVIEWS THE PERFORMANCE AND COMPARATIVE SALARIES TO ADJUST THE COMPENSATION OF THE EXECUTIVE DIRECTOR YEARLY. THE COMMITTEE RECOMMENDS THE ADJUSTMENT WHICH IS THEN REVIEWED BY THE EXECUTIVE BOARD TO ACCEPT, REJECT, OR MODIFY THE COMMITTEES RECOMMENDATION. Pt VI, Line 15b COMPENSATION PROCESS FOR OFFICERS: A GENERAL COST OF LIVING ADJUSTMENT RANGE IS DETERMINED FOR OTHER EMPLOYEES WHICH WILL VARY BY INDIVIDUAL PERFORMANCE REVIEWS. Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: ALL GOVERNING DOCUMENTS, THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Pt XI LINE 9. THE ORGANIZATION ROUTINELY HAS AN AUDIT PERFORMED ANNUALLY. THE AUDITED FINANCIALS ARE NOT YET AVAILABLE. THEREFORE, THE 990 HAS BEEN PREPARED WITH THE INFORMATION MADE AVAILABLE AND AN ADJUSTMENT ENTERED UNTIL AN AMENDED RETURN CAN BE PREPARED USING THE AUDITED INFORMATION Pt XI LINE 10: ALLASSETS AND LIABILITIES WERE TRANSFERRED RO THE SHENANDOAH AREA COUNCIL BOY SCOUTS OF AMERICA AND THE MASON DIXON COUNCIL CEASED OPERATIONS EFFECTIVE AUGUST 8, 2023.