2022-09-15T15:17:12-05:00 2021-12-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2021-01-01 530204610 NATIONAL CAPITAL AREA COUNCIL BOY SCOUTS OF AMERICA NATI 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 208143897 CRAIG POLAND SCOUT EXECUTIVE 3015309360 2022-09-15 1 CRAIG POLAND 999009999 J CALVIN MARKS P01226973 9197196400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CRAIG POLAND 9190 ROCKVILLE PIKE BETHESDA MD 208143897 17061845 0 1761 X WWW.NCACBSA.ORG X 1922 DC THE NATIONAL CAPITAL AREA COUNCIL PROMOTES 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 AND 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. 73 72 289 14000 0 0 5245578 4903632 541404 2642949 19598 1389113 440957 954998 6247537 9890692 12093 56266 0 0 4749066 4698982 9688 1164 1023488 3058796 12002730 7829643 16759142 -1582106 -6868450 48119825 49560221 2138467 10177430 45981358 39382791 X 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. 0 0 15006542 56266 2642949 SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS:CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH GRADE OR 5 TO 11 1/2 YEARS OF AGE. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.ORDER OF THE ARROW IS THE BOY SCOUTING PROGRAM SERVICE ACCOMPLISHMENTS:NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON AMERICANINDIAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 32,000 SERVED THROUGH 393 CUB SCOUT PACKS, 520 SCOUTS BSA TROOPS, 81 VENTURING CREWS, AND 42 EXPLORER POSTS.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FORLIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 THROUGH 20 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 HELP 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. 15006542 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 1 289 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 73 72 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X KENT SPANIER 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 20814 MR CRAIG POLAND SECRETARY/CEO/SCOUT EXECUTIVE 40.00 X X 349784 0 46763 MR MARIO PEREZ DEPUTY SCOUT EXECUTIVE 40.00 X 181435 0 36111 MR KENT SPANIER CFO/DIRECTOR OF SUPPORT SERVICE 40.00 X 178117 0 35902 DR WILLIAM W BOWERMAN VP OUTDOOR ADVENTURE 1.00 X X 0 0 0 DR ARDEN DOUGAN VP PROGRAM IMPACT 1.00 X X 0 0 0 COL DAVID T DUHADWAY USAF RET VP LEADERSHIP & PERFORMANCE 1.00 X X 0 0 0 MR GENE IRISARI VP MEMBERSHIP 1.00 X X 0 0 0 MR RICHARD HARRINGTON VP MARKETING & COMMUNICATIONS 1.00 X X 0 0 0 MR DANIEL KOTTER TREASURER 1.00 X X 0 0 0 MS JULIA MAE-SHEN LESKO COUNCIL COMMISSIONER (FROM 2/2021) 1.00 X X 0 0 0 MR JAMES L MORGAN COUNCIL PRESIDENT 1.00 X X 0 0 0 MR ROY ROGERS VP DISTRICT OPERATIONS 1.00 X X 0 0 0 MS NICOLE SMITH GENERAL COUNSEL 1.00 X X 0 0 0 MR MORGAN H SULLIVAN VP FINANCE 1.00 X X 0 0 0 MS QUANDA ALLEN DIRECTOR 1.00 X 0 0 0 MR RANDALL ALLEN DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR J RANDY BABBITT DIRECTOR 1.00 X 0 0 0 MR KEN BARRETT DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR HOWARD BENSON DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MS JENNIFER BELL DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR DAVID BLOXSOM DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MS MARIA BOTHWELL DIRECTOR 1.00 X 0 0 0 DR MICHAEL BOURKE DIRECTOR 1.00 X 0 0 0 MR JIM BONFILS DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MS MIMI BRANIFF DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 MR BARRY BROWN DIRECTOR 1.00 X 0 0 0 MR HANK BROTHERS DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR BOBBY BURCHFIELD DIRECTOR 1.00 X 0 0 0 MR STEPHEN J CALDEIRA DIRECTOR 1.00 X 0 0 0 MR DOUG CARLSON DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR DAVE CARMICHAEL DISTRICT CHAIR 1.00 X 0 0 0 MR GEORGE F CAVE DIRECTOR 1.00 X 0 0 0 MR BRETT COFFEE DIRECTOR 1.00 X 0 0 0 COL KENNETH P DAVIS USA RET PHD DISTRICT CHAIR 1.00 X 0 0 0 MR WILLIAM DEXTER DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR DARRYL DONAHUE DISTRICT CHAIR 1.00 X 0 0 0 MR DALE EDWARDS DIRECTOR 1.00 X 0 0 0 MS NINA R ELDRED DIRECTOR (TO 3/2021) 1.00 X 0 0 0 MR JONATHAN L ETHERTON DIRECTOR 1.00 X 0 0 0 DR JOSEPH A EVANS DIRECTOR 1.00 X 0 0 0 MR MICHAEL FILIPOWICZ DIRECTOR 1.00 X 0 0 0 MR ANDREW FLOTT DIRECTOR 1.00 X 0 0 0 MR AASGEIR GANGSAAS DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MS INGE GEDO DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR W SCOTT GRAY IV DIRECTOR 1.00 X 0 0 0 MR KEITH GRAY DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 COL CHRISTIAN GRIGGS DIRECTOR 1.00 X 0 0 0 MR DENNIS M GURTZ DIRECTOR 1.00 X 0 0 0 MS STEPHANIE HERRERA DIRECTOR 1.00 X 0 0 0 CAPT FORREST HORTON USN RET DIRECTOR 1.00 X 0 0 0 MR PERRY N IVES DIRECTOR 1.00 X 0 0 0 MR ROBERT KAHN DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR JOHN KILDUFF DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR ROBERT KYLE DIRECTOR 1.00 X 0 0 0 MS CHERYL MACIAS DISTRICT CHAIR 1.00 X 0 0 0 DR AARON MARRS DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 DR NICK MALISZEWSKI DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR THOMAS J MCKEEVER JR DIRECTOR 1.00 X 0 0 0 MR RON MEYER DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MS JEANNE MITCHELL DIRECTOR 1.00 X 0 0 0 MR NED MONROE DIRECTOR 1.00 X 0 0 0 MR JOHN B MONTGOMERY DIRECTOR 1.00 X 0 0 0 MR JOE MORTENSEN DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR VINCENT NAPOLEON DIRECTOR 1.00 X 0 0 0 REV KENNETH NELSON DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 HON C PHILIP NICHOLS JR DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MS JULIA L O'BRIEN DIRECTOR 1.00 X 0 0 0 MS FRAN O'REILLY DISTRICT CHAIR 1.00 X 0 0 0 MS PAMELA PAGNOTTA DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR PETER J PANTUSO DIRECTOR 1.00 X 0 0 0 MR STEPHEN PETERSON DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 MR ADAIR PETTY DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR JAMES PIERCE DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR ERIC W RASMUSSEN DIRECTOR 1.00 X 0 0 0 MR DAVID RICHARDSON DIRECTOR 1.00 X 0 0 0 MR PAUL RINALDI DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 MR JOHN ROBUSTO DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR PATRICK ROONEY DIRECTOR 1.00 X 0 0 0 MR HUNTER SHELLEY DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR TERRY SIMON DIRECTOR 1.00 X 0 0 0 MR ROBERT SKELTON DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 MR STEVE SMITH DISTRICT CHAIR (TO 2/2021) 1.00 X 0 0 0 MR KENNETH SPRINKLE DISTRICT CHAIR 1.00 X 0 0 0 MS MEGAN STATON DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 DR TRAVIS STONER DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 DR JAMES T SUNDEEN DIRECTOR (TO 12/2021) 1.00 X 0 0 0 MR ROLAND TAYLOR DISTRICT CHAIR (FROM 2/2021) 1.00 X 0 0 0 MR WILLIAM TOTTEN DISTRICT CHAIR 1.00 X 0 0 0 MAJ GEN CRAIG P WESTON USAF RET DIRECTOR 1.00 X 0 0 0 REV DR MARK E WHITLOCK JR DIRECTOR (FROM 2/2021) 1.00 X 0 0 0 MR ARDEN WIDMANN DIRECTOR 1.00 X 0 0 0 MR DANIEL A WITT DIRECTOR 1.00 X 0 0 0 MR ROBERT D WOOD DIRECTOR 1.00 X 0 0 0 MR JAMES YOUNG DIRECTOR 1.00 X 0 0 0 709336 0 118776 3 0 1 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 PROGRAM SERVICES & FEES 324581 US FOODS INC PO BOX 602215 CHARLOTTE NC 28260 CAMP CATERING 239730 BARNES & THORNBURG LLP 1717 PENNSYLVANIA AVE NW SUITE 5 WASHINGTON DC 20006 LEGAL FEES 132512 3 114612 982096 1705367 2101557 40914 4903632 CAMPING FEES 900099 2195883 2195883 ACTIVITY REVENUE 900099 447066 447066 2642949 618723 618723 292624 177340 115284 115284 115284 6794544 6018819 5335 775725 -5335 770390 770390 121989 982096 132851 -10862 -10862 1534755 836808 697947 697947 152629 152629 152629 9890692 3340896 0 1646164 56266 56266 828112 601474 89522 137116 2969495 2165016 316113 488366 299835 212498 35539 51798 339591 241681 39725 58185 261949 194457 26456 41036 147452 101758 25126 20568 54990 37949 9370 7671 1164 1164 56794 56794 106829 73720 18206 14903 9212 6231 300 2681 1052036 977873 18706 55457 94420 65166 16088 13166 447039 415241 13711 18087 244482 199893 15476 29113 112522 105980 1126 5416 8108534 8108534 1174305 1119072 24335 30898 190050 170549 14643 4858 RECOGNITION 171166 130364 6516 34286 EMPLOYMENT EXPENSES 3037 2204 367 466 TAXES & LICENSES 3032 2452 92 488 DUES AND SUBSCRIPTIONS 1932 1154 79 699 24898 17010 822 7066 16759142 15006542 729112 1023488 1990610 3385331 3871043 6187855 729137 578504 66521 858036 247996 186763 230682 148491 45351135 19070702 27362721 26280433 13390946 11724108 230169 210700 48119825 49560221 348581 369295 200311 172734 1589575 1635401 0 8000000 2138467 10177430 X 33558796 26104619 12422562 13278172 45981358 39382791 48119825 49560221 X -6868450 277483 -7600 X 0 1 X 1 0 X 5163919 4007896 3816103 5245578 4903632 23137128 5163919 4007896 3816103 5245578 4903632 23137128 2351670 20785458 596516 611920 804315 604142 911347 3528240 4382 4382 344912 435403 386575 138082 152629 1457601 28127351 29263552 0.73900 0.74370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14571562 231546 1006118 13506 15795720 14178061 11668 669855 9320 278702 14571562 12312624 300486 1611135 46184 14178061 14873410 343687 -1000596 17671 1886206 12312624 15050045 2041289 30996 2248920 14873410 0.47030 0.52970 0 0 10987210 10987210 24727603 13160159 11567444 166252 166252 0 2343292 2018508 324784 7126778 3725783 3400995 26280433 11724108 F 11724108 SETTLEMENT CONTINGENCY 8000000 8000000 X 10676955 277483 372355 649838 10027117 56794 -193219 -136425 9890692 17275522 372355 200819 573174 16702348 56794 56794 16759142 PART IV, LINE 2B: THE COUNCIL HOLDS CASH ON BEHALF OF OTHER ORGANIZATIONS WHICH IS INCLUDED IN THE AUDITED FINANICALS AS RESTRICTED CASH. PART V, LINE 4: THE COUNCIL HAS AN ENDOWMENT FUND SPENDING POLICY THAT ALLOWS UP TO 5% ON A ROLLING THREE-YEAR AVERAGE FOR USE IN THE OPERATIONS FUND TO PROVIDE ONGOING SUPPORT FOR THE PROGRAMS THAT SUPPORT OUR MORE THAN 32,000 YOUTH MEMBERS. THE COUNCIL HAS A LONG-TERM GOAL TO SECURE NEW GIFTS ANNUALLY TO CONTINUE TO GROW THE ENDOWMENT AND ITS ABILITY TO SUPPORT OUR EVER GROWING PROGRAMS TO THE COMMUNITIES WE SERVE. PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -177,340. SPECIAL EVENT EXPENSES -10,243. COST OF GOODS SOLD -301. LOSS ON DISPOSAL OF FIXED ASSETS -5,335. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 177,340. SPECIAL EVENT EXPENSES 10,243. COST OF GOODS SOLD 301. BAD DEBT 7,600. LOSS ON DISPOSAL OF FIXED ASSETS 5,335. DC MD VA GALA 501983 472895 29088 29088 4512 TECHNOLOGY LUNCHEON 217329 211831 5498 5498 11 384773 297370 87403 24040 33034 36679 1104085 982096 121989 24040 62122 46689 132851 -10862 1 INDIVIDUAL ASSISTANCE 490 56266 PART I, LINE 2: THE COUNCIL PAYS SCHOLARSHIPS DIRECTLY TO THE INSITUTION TO ENSURE THEY ARE BEING USED FOR THE INTENDED PURPOSE. X X X X 0 0 0 0 0 0 0 0 0 MR CRAIG POLAND SECRETARY/CEO/SCOUT EXECUTIVE 326932 0 15147 0 7705 0 33773 0 12990 0 396547 0 0 0 MR MARIO PEREZ DEPUTY SCOUT EXECUTIVE 169423 0 8111 0 3901 0 20992 0 15119 0 217546 0 0 0 MR KENT SPANIER CFO/DIRECTOR OF SUPPORT SERVICE 165039 0 8038 0 5040 0 20802 0 15100 0 214019 0 0 0 X 6 40914 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED IN RELATION TO PUBLICLY TRADED SECURITIES REFERS TO THE TOTAL NUMBER CONTRIBUTION TRANSACTIONS RATHER THAN THE NUMBER OF SHARES RECEIVED IN THE CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL. THE 990 IS THEN PRESENTED AT AN EXECUTIVE BOARD MEETING BY THE AUDIT COMMITTEE CHAIRMAN. COPIES OF THE FORM 990 WILL BE PROVIDED TO THE EXECUTIVE BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES SIGN AN EMPLOYMENT LETTER WHICH AFFIRMS, AMONG OTHER THINGS, THAT THEY DO NOT HAVE ANY MATERIAL CONFLICTS OF INTEREST AT THE COMMENCEMENT OF EMPLOYMENT. CONFLICTS OF INTEREST WHICH OCCUR DURING THE COURSE OF EMPLOYMENT MUST BE DISCLOSED AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE COMPENSATION IS BASED ON THE BOY SCOUTS OF AMERICA POSITION CLASSIFICATIONS AND APPROVED SALARY RANGES FOR EACH POSITION CLASS. THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE USES THE NATIONAL COUNCIL'S GUIDELINES TO DETERMINE RECOMMENDED SALARY INCREASES WHICH ARE BASED ON THE ACHIEVEMENT OF PERFORMANCE BASED OBJECTIVES. THE CEO'S COMPENSATION WAS LAST REVIEWED IN JANUARY 2022. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -7,600.