2025-11-12T16:46:51-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 941156249 GOLDEN GATE AREA COUNCIL #023 GOLD 9256746100 6601 OWENS DRIVE PLEASANTON CA 94588 MICHAEL HALE SCOUT EXECUTIVE 9256746100 2025-11-11 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-10 2024 2025-03-06 01:10:19Z MICHAEL HALE 6601 OWENS DRIVE PLEASANTON CA 94588 10225649 0 1761 X HTTPS://GOLDENGATESCOUTING.ORG/ X 1948 CA TO PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING AMERICA. 45 45 288 6000 -31428 0 4443093 2630657 4294822 4744452 723854 553249 1132691 1262271 10594460 9190629 45502 26145 0 0 3948068 4234585 28300 32248 707221 5314206 5368656 9336076 9661634 1258384 -471005 28758149 28355036 3911543 3765480 24846606 24589556 X THE MISSION OF SCOUTING 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 4421991 26145 2593445 SCOUTS BSA:A YEAR-ROUND PROGRAM FOR NEARLY 7,000 YOUNG MEN AND WOMEN AGES 11-17 USING THE OUTDOORS AS A LABORATORY TO INSTILL OUR MISSION, OATH AND LAW. TEACHING OUTDOOR SKILLS, GOOD CITIZENSHIP, AND LIFE SKILLS.WE HAVE OVER 130 DISCIPLINES CALLED MERIT BADGES THAT SCOUTS LEARN WHILE THEY EARN AND ADVANCE IN RANK. 3563453 0 2089923 CUB SCOUTS: A YEAR-ROUND PROGRAM FOR OVER 5,500 GIRLS AND BOYS GRADES K-5TH WE ENCOURAGE BOYS AND GIRLS TO MAKE FRIENDS, BE HELPFUL TO OTHERS, AND DO THEIR VERY BEST NO MATTER THE OUTCOME. WITH THE HELP OF LEARNING PROJECTS AND OUTDOOR ACTIVITIES, WE TEACH CHILDREN THAT DOING THEIR BEST CAN BE A FUN AND REWARDING EXPERIENCE-NO MATTER THE DIFFICULTY OF THE CHALLENGE. 353415 0 207273 OLDER YOUTH PROGRAMS: THE PROGRAMS ARE DESIGNED FOR YOUNG MEN AND WOMEN AGES 14-20. WE SERVE NEARLY 500 YOUTH IN THIS AREA.VENTURING: THIS PROGRAM IS A YOUTH-LED PROGRAM ALL ABOUT BUILDING ADVENTURES WITH YOUR FRIENDS. SCOUTS CHOOSE THEIR OWN ACTIVITIES TO DEVELOP ESSENTIAL SKILLS LIKE LEADERSHIP, EVENT-PLANNING, ORGANIZATION, COMMUNICATION, AND RESPONSIBILITY WHILE HAVING FUN.SEA SCOUTING HAS PROMOTED BETTER CITIZENSHIP AND IMPROVED MEMBERS' BOATING SKILLS THROUGH INSTRUCTION AND PRACTICE IN WATER SAFETY, BOATING SKILLS, OUTDOOR, SOCIAL, SERVICE EXPERIENCES, AND KNOWLEDGE OF OUR MARITIME HERITAGE. 281007 0 164808 EXPLORING: THIS PROGRAM PROVIDES EXCITING ACTIVITIES AND MENTORSHIP FOR YOUTH LOOKING TO DISCOVER THEIR FUTURE. WHETHER YOU'RE A LOCAL ORGANIZATION LOOKING TO STRENGTHEN THE COMMUNITY OR A YOUNG PERSON WANTING TO UNCOVER THE POSSIBILITIES, EXPLORING IS A GREAT PLACE TO START. 281007 0 164808 8619866 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 288 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JOSEPH BARTON 9256746100 6601 OWENS DRIVE PLEASANTON CA 94588 TOM WEIBERT PRESIDENT 6.00 X X 0 0 0 MICHAEL ALLISON COUNCIL COMMISSIONER 6.00 X X 0 0 0 DR JOE BARTON VP COMMUNICATIONS AND MARKETING 6.00 X X 0 0 0 MATT ARIKER VP DISTRICT OPERATIONS 6.00 X X 0 0 0 ADAM FALCON VP MEMBERSHIP 6.00 X X 0 0 0 BILL JOHANSEN VP PROGRAM 6.00 X X 0 0 0 DON MAREK VP DEVELOPMENT 6.00 X X 0 0 0 HENRY RAMOS VP ADMINISTRATION 6.00 X X 0 0 0 TAMARA SOKOLOV VP YOUNG ADULT 6.00 X X 0 0 0 MARK WEYLAND VP PROPERTIES 6.00 X X 0 0 0 FLORY DEKOVIC VP DIVERSITY, EQUITY, INCLUSION 6.00 X X 0 0 0 DOUGLAS FARMER LEGAL COUNSEL (THRU 2/24) 6.00 X X 0 0 0 ANNE O'NEAL VP ADMINISTRATION (THRU 2/24) 6.00 X X 0 0 0 IRSHAD RASHEED VP MEMBERSHIP (THRU 2/24) 6.00 X X 0 0 0 RODNEY MANGUS VP PROPERTIES (THRU 2/24) 6.00 X X 0 0 0 THOMAS DALY LEGAL COUNCIL 6.00 X X 0 0 0 TIM REPP TREASURER 6.00 X X 0 0 0 DAN WALTERS IMMEDIATE PAST PRESIDENT 6.00 X X 0 0 0 GREG ANKENMAN BOARD MEMBER 6.00 X 0 0 0 ARCHANA ARUNKUMAR BOARD MEMBER 6.00 X 0 0 0 CHARLES BALL BOARD MEMBER 6.00 X 0 0 0 WAYNE BISHOP BOARD MEMBER 6.00 X 0 0 0 BOB CARNS BOARD MEMBER 6.00 X 0 0 0 ANASTASIA CARROLL BOARD MEMBER (THRU 2/24) 6.00 X 0 0 0 RANDALL COOK BOARD MEMBER 6.00 X 0 0 0 JOSH ESTRADA BOARD MEMBER 6.00 X 0 0 0 JEFF FALCON BOARD MEMBER 6.00 X 0 0 0 GREGORY FALKNER BOARD MEMBER 6.00 X 0 0 0 TOM FARRIS BOARD MEMBER 6.00 X 0 0 0 TOM GALIZIA BOARD MEMBER 6.00 X 0 0 0 BARTON GLEDHILL BOARD MEMBER (THRU 2/24) 6.00 X 0 0 0 LORI HUNT BOARD MEMBER 6.00 X 0 0 0 DON KUBIK BOARD MEMBER 6.00 X 0 0 0 KEITH LAM BOARD MEMBER 6.00 X 0 0 0 MARCUS LAMPLEY BOARD MEMBER 6.00 X 0 0 0 STUART MAHLER BOARD MEMBER 6.00 X 0 0 0 JERI MORGADO BOARD MEMBER 6.00 X 0 0 0 ERIC PARNELL BOARD MEMBER 6.00 X 0 0 0 ROBIN PRAEGER BOARD MEMBER 6.00 X 0 0 0 PAUL SHIMOTAKE BOARD MEMBER (THRU 2/24) 6.00 X 0 0 0 FRANK STARN BOARD MEMBER 6.00 X 0 0 0 DAVID STEIN BOARD MEMBER (THRU 2/24) 6.00 X 0 0 0 TOM STEUBER BOARD MEMBER 6.00 X 0 0 0 BRIAN THIESSEN BOARD MEMBER (THRU 2/24) 6.00 X 0 0 0 JOHN VERDOIA BOARD MEMBER 6.00 X 0 0 0 BRIAN WEAVER BOARD MEMBER 6.00 X 0 0 0 STEVE WELCH BOARD MEMBER 6.00 X 0 0 0 MARK FREY BOARD MEMBER 6.00 X 0 0 0 RAY CHAN BOARD MEMBER 6.00 X 0 0 0 FLORY DEKOVIC BOARD MEMBER 6.00 X 0 0 0 DEREK QUAN BOARD MEMBER 6.00 X 0 0 0 RIYAZ SHAIKH BOARD MEMBER 6.00 X 0 0 0 ANANYA SRIRAM BOARD MEMBER 6.00 X 0 0 0 MIKE YORK BOARD MEMBER 6.00 X 0 0 0 MICHAEL HALE SCOUT EXECUTIVE 50.00 X 318448 0 45803 BRIAN MCGUIRE DIRECTOR OF FIELD SERVICE 50.00 X 151284 0 30744 TIMOTHY CANNARD MARKETING DIRECTOR 50.00 X 152172 0 15461 JOSEPH BARTON DIRECTOR OF SUPPORT SERVICE 50.00 X 132321 0 21650 754225 0 113658 4 0 1 0 SODEXO 915 MEETING STREET NORTH BETHESDA MD 20852 FOOD SERVICES AT RESIDENT CAMPS 903619 BOY SCOUTS OF AMERICA-NATIONAL COUNCIL 1325 W WALNUT HILL LANE IRVING TX 75038 ANNUAL SERVICE FEE AND VARIOUS PROGRAM S 265704 2 3454 935026 1692177 57837 2630657 CAMPING REVENUE 713990 4231798 4231798 ACTIVITIES REVENUE 713990 512654 512654 4744452 277996 277996 66968 0 66968 66968 66968 407059 130891 915 276168 -915 275253 -13673 288926 172752 935026 284031 -111279 -111279 925180 619183 305997 305997 PARTICIPANT INSURANCE COVERAGE 900099 922162 922162 78423 5000 -17755 91178 1000585 9190629 5055449 -31428 1535951 26145 26145 364251 309103 6411 48737 3011164 2710471 59433 241260 311648 267731 8290 35627 250371 215376 6906 28089 297151 267151 5592 24408 178031 28994 145110 3927 32248 32248 59711 59711 26730 25353 257 1120 41650 35706 1108 4836 169427 146352 2012 21063 9879 3804 159 5916 917124 864138 9254 43732 222888 201820 3927 17141 73883 66237 1425 6221 47543 40758 1265 5520 118863 118863 813676 808299 1002 4375 382831 330209 9809 42813 SUPPLIES 1753540 1735120 2824 15596 EQUIPMENT RENTAL AND MA 159385 145001 2681 11703 RECOGNITION AWARDS 78038 38496 675 38867 UNCOLLECTIBLES 44427 44427 271030 234739 6696 29595 9661634 8619866 334547 707221 1629439 749387 41276 167912 138009 164972 65253 15654 50000 30000 0 10000 656036 597811 473520 595453 20113401 12106897 7781082 8006504 9243194 9033235 8680340 8984108 28758149 28355036 507130 512763 536506 811686 1112750 564192 800000 1200000 955157 676839 3911543 3765480 X 5121591 5243110 19725015 19346446 24846606 24589556 28758149 28355036 X -471005 -142044 -223320 579319 X 0 1 X 1 0 X 1665891 2892750 3294642 4443093 2630657 14927033 1665891 2892750 3294642 4443093 2630657 14927033 1479728 13447305 629981 193384 288404 290053 344964 1746786 5138 5138 16678957 23044768 0.80620 0.80590 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CONTRIBUTION OF ASSETS IN MERGER DATE: 05/31/20 AMOUNT: 13261656. DESCRIPTION: CONTRIBUTION OF ASSETS IN MERGER DATE: 05/31/20 AMOUNT: 9595865. DESCRIPTION: CONTRIBUTION OF ASSETS IN MERGER DATE: 05/31/20 AMOUNT: 902557. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8575607 33604 405775 249927 62297 8702762 12536839 37391 838300 4760301 76622 8575607 15386429 172779 -2388973 552944 80452 12536839 13779555 51369 2028568 463887 9176 15386429 10371407 1435002 2342033 364062 4825 13779555 0.04000 0.87000 0.09000 0 0 477715 477715 15654378 9727339 5927039 174588 158465 16123 3214615 2221093 993522 592105 592105 8006504 BSA COMMINGLED ENDOWMENT FUND LP 9033235 F 9033235 BENEFICIAL INTEREST IN PERPETUAL TRUST 8286215 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 47735 ROU ASSET - OPERATING LEASES 585644 ROU ASSET - FINANCE LEASES 64514 8984108 PAYCHECK PROTECTION PROGRAM LOAN PAYABLE 9378 OPERATING LEASE LIABILITY 601843 FINANCE LEASE LIABILITY 65618 676839 X 9568193 -142044 579319 437275 9130918 59711 59711 9190629 9601923 0 9601923 59711 59711 9661634 PART IV, LINE 2B: THESE ACCOUNTS REPRESENT FUNDS OF VARIOUS TROOPS AND THE ORDER OF THE ARROW LODGE HELD IN A FIDUCIARY CAPACITY BY THE COUNCIL. THEY ARE NOT AVAILABLE FOR OPERATING PURPOSES. A CUSTODIAL ACCOUNT IS ESTABLISHED WHEN CASH IS RECEIVED IN ADVANCE FOR FUTURE PURPOSES AND DISBURSED ONLY ON INSTRUCTION OF THE PERSON OR GROUP FROM WHOM THE CASH WAS RECEIVED. PART V, LINE 4: THE BOARD ANNUALLY DETERMINES HOW MUCH IT WILL APPROPRIATE FOR EXPENDITURE FOR OPERATING ACTIVITIES. AS OF DECEMBER 31, 2024, THE BOARD APPROVED SPENDING POLICY WAS 4% OF THE AVERAGE NET FAIR MARKET VALUE FOR THE PRECEDING THREE YEARS ENDED SEPTEMBER 30. THE COUNCIL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO OPERATIONS OF THE COUNCIL BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE COUNCIL MUST HOLD IN PERPETUITY AND ARE NOT PART OF THE SPENDING POLICY. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE A REASONABLE RATE OF RETURN, NET OF INFLATION AND INVESTMENT MANAGEMENT COSTS. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. 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 BENEFICIAL INTEREST IN PERPETUAL TRUST 568,482. CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 10,837. X X X X X X X 1 BIRKHOLM DIRECT 150 NORTH SANTRA ANIRA AVENUE STE ARCADIA CA 910063116 DIRECT MAIL SOLICITATION AND MAILING SERVICE 0 0 14343 -14343 BELL FUNDRAISING CONSULTANTS 2754 S HERITAGE AVE BOISE ID 83709 FUNDRAISING CONSULTANTS 0 0 12500 -12500 26843 -26843 CA GALA AND AUCTION 359025 333275 25750 37696 54712 CONSTRUCTION LOR 310092 268928 41164 74973 19513 5 438661 332823 105838 79108 18029 1107778 935026 172752 191777 92254 284031 -111279 1 REGISTRATION ASSISTANCE 136 26145 PART I, LINE 2: THE ORGANIZATION TRACKS THE INDIVIDUAL SCOUTS THAT RECEIVE ASSISTANCE. RECIPIENTS APPLY FOR THESE FUNDS ON A CONFIDENTIAL BASIS IN WRITING. THESE APPLICATIONS ARE REVIEWED BY THE CAMPERSHIP COMMITTEE. X X X X 0 0 0 0 0 0 0 0 0 MICHAEL HALE SCOUT EXECUTIVE 315482 0 0 0 2966 0 9773 0 36030 0 364251 0 0 0 BRIAN MCGUIRE DIRECTOR OF FIELD SERVICE 151057 0 0 0 227 0 4914 0 25830 0 182028 0 0 0 TIMOTHY CANNARD MARKETING DIRECTOR 151641 0 0 0 531 0 3988 0 11473 0 167633 0 0 0 JOSEPH BARTON DIRECTOR OF SUPPORT SERVICE 132189 0 0 0 132 0 3516 0 18134 0 153971 0 0 0 MICHAEL MILLER BOARD MEMBER BALANCE OF INSTALLMENT SALE OF REAL PROPERTY X 50000 30000 0 1 1 30000 X VARIOUS ITEMS 26 57837 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 2 ADAM FALCON AND JEFF FALCON HAVE A FAMILY RELATIONSHIP. 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 CORPORATE MEMBERSHIP SHALL BE KNOWN AND DESIGNATED COLLECTIVELY AS THE GOLDEN GATE AREA COUNCIL #023. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS MUST MEET THE MEMBERSHIP QUALIFICATIONS ESTABLISHED BY ARTICLE VI OF THE CORPORATION'S ARTICLES OF INCORPORATION. THE CORPORATION ALSO MAY ENROLL FRIENDS OF SCOUTING PURSUANT TO CLAUSE 3 OF THIS SECTION. FRIENDS OF SCOUTING SHALL NOT BE PART OF THE CORPORATE MEMBERSHIP OF THE CORPORATION UNLESS ELECTED AS ASSOCIATE MEMBERS PURSUANT TO CLAUSE 2. ACTIVE MEMBERS CLAUSE 1. 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. THE LOCAL COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL. ASSOCIATE MEMBERS CLAUSE 2. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE LOCAL COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS SHALL HAVE NO VOTE BUT MAY WEAR THE UNIFORM AND INSIGNIA OF LAY MEMBERS WITHOUT OFFICE. FRIENDS OF SCOUTING CLAUSE 3. THE LOCAL COUNCIL MAY ENROLL AS FRIENDS OF SCOUTING PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE CORPORATION'S PROGRAM. FRIENDS OF SCOUTING WHO SATISFY THE ELIGIBILITY REQUIREMENTS MAY BE ELECTED AS ASSOCIATE MEMBERS PURSUANT TO CLAUSE 2 OF THIS SECTION. FRIENDS OF SCOUTING SHALL HAVE NO VOTE. HONORARY MEMBERS CLAUSE 4. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS HONORARY MEMBERS OF THE LOCAL COUNCIL PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS ARE NOT ELECTED AS MEMBERS AT LARGE AND SHALL HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS OF THE EXECUTIVE BOARD SHALL BE ELECTED AT THE ANNUAL MEETING OF THE LOCAL COUNCIL BY ACTIVE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B TAX RETURN IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. A FULL COPY OF THE RETURN IS THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, ALL EXECUTIVE BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ARE REQUIRED TO SIGN AND RETURN A DOCUMENT THAT LISTS ANY POTENTIAL CONFLICTS OF INTEREST AND ACKNOWLEDGE THEIR ACCEPTANCE OF THE POLICY. IF A CONFLICT ARISES, IT IS DISCLOSED TO THE SCOUT EXECUTIVE. THE SCOUT EXECUTIVE DETERMINES IF IT IS ACTUALLY A CONFLICT AND THEN REPORTS TO THE BOARD. THE PARTICIPATION OF THE INTERESTED PERSON THROUGHOUT THE REMAINDER OF THE DECISION ON THE ISSUE IS DETERMINED BY THE SCOUT EXECUTIVE AND EXECUTIVE COMMITTEE ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15 AT THE BEGINNING OF EACH CALENDAR YEAR, THE SCOUT EXECUTIVE, COUNCIL PRESIDENT, AND TERRITORY DIRECTOR FROM SCOUTING AMERICA'S NATIONAL HEADQUARTERS ESTABLISH A LIST OF 5 TO 6 SMART GOALS OF PERFORMANCE FOR THE SCOUT EXECUTIVE. AT THE END OF EACH OF THE FIRST THREE QUARTERS OF THE YEAR, THE SCOUT EXECUTIVE'S PERFORMANCE TOWARD THESE SMART GOALS IS REVIEWED BY THE TERRITORY DIRECTOR. AT THE END OF THE YEAR, THE SCOUT EXECUTIVE HAS A FORMAL PERFORMANCE REVIEW WITH THE TERRITORY DIRECTOR, COUNCIL PRESIDENT, AND THE COUNCIL TREASURER. ANY CHANGE IN COMPENSATION FOR THE SCOUT EXECUTIVE IS BASED ON PERFORMANCE RELATED TO THE ESTABLISHED SMART GOALS WITH CAREFUL CONSIDERATION TO THE AVAILABILITY OF FUNDING IN THE BUDGET AND TO FIT WITHIN ESTABLISHED NATIONAL SCOUTING AMERICA SALARY RANGES FOR THE POSITION. OTHER DIRECTOR AND OFFICER COMPENSATION IS BASED ON AN ANNUAL APPROVAL BY THE BENEFITS AND COMPENSATION COMMITTEE. 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 BENEFICIAL INTEREST IN PERPETUAL TRUST 568,482. CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 10,837.