2025-11-12T13:23:56-06:00 2024-12-31 251467156 SISTERSON & CO LLP 501 GRANT STREET SUITE 450 PITTSBURGH PA 15219 990 2024-01-01 250965214 LAUREL HIGHLANDS COUNCIL BOY SCOUTS OF AMERICA LAUR 4124712927 1275 BEDFORD AVENUE PITTSBURGH PA 15219 TODD MCGREGOR SCOUT EXECUTIVE/CEO 4124712927 2025-11-12 1 0 KIMBERLEY A MILLER P01324554 4122812025 2024 2025-03-06 01:10:19Z TODD MCGREGOR 1275 BEDFORD AVENUE PITTSBURGH PA 15219 25770208 0 1761 X WWW.LHC-BSA.ORG X 1915 PA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 31 30 214 4000 0 0 4025155 3920510 3393608 3007115 1613354 2362058 603554 599321 9635671 9889004 54217 63569 0 0 3214757 3188400 0 0 88618 3590950 3622917 6859924 6874886 2775747 3014118 39744569 42739049 3205437 3290420 36539132 39448629 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 2610677 1348486 UNIT SERVICE (COMPREHENSIVE YOUTH DEVELOPMENT) - THIS PROGRAM IS DESIGNED TO UTILIZE COMMUNITY RESOURCES AND THE VALUE BASED SCOUTING PROGRAM TO PROVIDE CHARACTER DEVELOPMENT, BASIC LIFE SKILLS, AND PERSONAL FITNESS. 2937012 63569 1517046 PROGRAM AND ACTIVITIES (OUTDOOR EDUCATION) - THIS PROGRAM IS DESIGNED TO CREATE AN OPPORTUNITY FOR CUBS, SCOUTS, AND VENTURERS TO DEVELOP PERSONAL LEADERSHIP SKILLS, BASIC LIFE SKILLS AND A SENSE OF ENVIRONMENTAL APPRECIATION. 979004 505682 SPECIAL POPULATIONS (YOUTH AT RISK AND SPECIAL NEEDS) - YOUTH AT RISK IS A CHARACTER AND EDUCATION BASED PROGRAM FOR YOUTH IN AT RISK COMMUNITIES AND/OR CIRCUMSTANCES. THE SPECIAL NEEDS SCOUTING PROGRAM SUPPORTS THE INCLUSION OF SCOUTS WITH DISABILITIES IN TRADITIONAL SCOUTING UNITS, THAT FOCUS ON INCLUSION, DIVERSITY, ACCEPTANCE AND MUTUAL GOOD. 6526693 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 1 214 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN KURITZKY 4124712927 1275 BEDFORD AVENUE PITTSBURGH PA 15219 PAUL PIGMAN JR PRESIDENT 1.00 X X 0 0 0 JAMES TRACY DIR., IMMED PAST COUNCIL P 1.00 X X 0 0 0 DANIEL ZIMMER COUNCIL COMMISSIONER 1.00 X X 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 40.00 X X 274000 0 22946 ROBERT BALDINI DIRECTOR 1.00 X 0 0 0 CARL BELT JR DIRECTOR 1.00 X 0 0 0 JACK BOYDE DIRECTOR 1.00 X 0 0 0 MARK BREEDLOVE DIRECTOR 1.00 X 0 0 0 ROGER DICKHANS DIRECTOR 1.00 X 0 0 0 KEVIN FLANNERY DIRECTOR 1.00 X 0 0 0 ANDREA GERAGHTY DIRECTOR 1.00 X 0 0 0 JAMES GILLESPIE DIRECTOR 1.00 X 0 0 0 AUBREY GLOVER DIRECTOR 1.00 X 0 0 0 W SCOTT HARDY DIRECTOR 1.00 X 0 0 0 RONALD HERRING DIRECTOR 1.00 X 0 0 0 MARK LEWIS DIRECTOR 1.00 X 0 0 0 ERIC NEWMAN DIRECTOR 1.00 X 0 0 0 DEAN PONTIUS DIRECTOR 1.00 X 0 0 0 GEORGE ROBINSON II DIRECTOR 1.00 X 0 0 0 DOUGLAS S SCHWAB DIRECTOR 1.00 X 0 0 0 BRIAN TEDESCHI DIRECTOR 1.00 X 0 0 0 LEE TILGHMAN DIRECTOR 1.00 X 0 0 0 MICHAEL TURZAI DIRECTOR 1.00 X 0 0 0 KATHERINE BERQUIST DIRECTOR 1.00 X 0 0 0 DAVID DOWN DIRECTOR 1.00 X 0 0 0 KIM HARKOBUSIC DIRECTOR 1.00 X 0 0 0 FREDERICK HILLENBRAND DIRECTOR 1.00 X 0 0 0 PATRICK KELLY DIRECTOR 1.00 X 0 0 0 DANIEL KOLLER DIRECTOR 1.00 X 0 0 0 ANASTASIYA MAKSAKOVA DIRECTOR 1.00 X 0 0 0 TED ROGERS DIRECTOR 1.00 X 0 0 0 BRIAN KURITZKY CHIEF FINANCIAL OFFICER 40.00 X 106079 0 12037 TRACEY BURKEY CHIEF DEVELOPMENT OFFICER 40.00 X 116612 0 15114 496691 0 50097 3 0 1 0 ARAMARK PO BOX 978839 DALLAS TX 753978839 COMMISSARY & FOOD SERVICE 596145 UTICA NATIONAL INSURANCE GROUP PO BOX 6532 UTICA NY 135046532 CORPORATE INSURANCE 215402 CHASE DEVELOPMENT 13 DEWEY LANE GIBSONIA PA 15044 CONSTRUCTION PROJECT 119750 3 70784 276939 454355 215000 2903432 3920510 CAMPING 611600 2688182 2688182 ACTIVITY FEES 459420 318933 318933 3007115 898993 898993 48375 0 48375 48375 48375 16879636 15416571 1463065 1463065 1463065 153641 276939 153641 0 497839 310992 186847 186847 MISCELLANEOUS 900099 364099 364099 364099 9889004 3371214 0 2597280 63569 63569 296944 278241 15617 3086 2271477 2133408 115285 22784 198110 180418 14772 2920 213228 194185 15901 3142 208641 197879 8986 1776 102331 88798 5928 7605 44162 38322 2558 3282 192810 167313 11169 14328 949 858 73 18 1244499 1219683 11308 13508 25351 21998 1469 1884 532928 517770 12657 2501 222088 209490 10519 2079 50827 47506 2773 548 140249 140249 657854 654291 2975 588 249035 226397 18902 3736 RECOGNITION AWARDS 78500 71277 3425 3798 EQUIPMENT RENTAL AND MA 9448 9054 329 65 BANK SERVICE CHARGES 3984 3656 274 54 67902 62331 4655 916 6874886 6526693 259575 88618 2247156 2865477 766118 792109 378109 372101 59753 45978 32742072 20627064 12202112 12115008 17886946 24326862 6204375 2221514 39744569 42739049 160318 130107 486594 530014 2508445 2562670 50080 67629 3205437 3290420 X 22308888 23128427 14230244 16320202 36539132 39448629 39744569 42739049 3014118 -104621 0 X 0 1 X 1 0 X 2273666 2132243 4091166 4025155 3920510 16442740 2273666 2132243 4091166 4025155 3920510 16442740 4081998 12360742 1446529 1349969 1617455 1191646 898993 6504592 363259 661152 645468 437003 412474 2519356 25466688 12016211 0.48540 0.48130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14698482 1692621 5204122 332036 21263189 13292552 833600 910968 338638 14698482 19690995 765102 -6887124 276421 13292552 16751213 3853561 1020993 1934772 19690995 16190287 475602 691953 606629 16751213 0.23250 0.58460 0.18290 0 0 3835531 3835531 20784862 14832744 5952118 1745017 714874 1030143 6376662 5079446 1297216 12115008 BENEFICIAL INTEREST IN IRREVOCABLE TRUSTS 1376700 F CASH & INVESTMENTS HELD AS CUSTODIANS 844814 F 2221514 OTHER CURRENT LIABILITIES 67629 67629 X PART IV, LINE 2B: THE COUNCIL MAINTAINS VARIOUS ASSETS IT DOES NOT OWN, AND THEREFORE RECORDS AN OFFSETTING LIABILITY. THE CUSTODIAN FUNDS IN THE OPERATING FUND CONSISTS OF THE C.T. KOVAL TRUST. THE CUSTODIAN FUNDS IN THE ENDOWMENT FUND REPRESENT THE WILLIAM K. FITCH BOY SCOUTS DEVELOPMENT FUND AND AMOUNTS DUE TO THE WESTMORELAND-FAYETTE COUNCIL, BOY SCOUTS OF AMERICA. PART X, LINE 2: FASB ASC 740 AND SUBSECTIONS, CLARIFIES THE RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE 2024 OR 2023 CONSOLIDATED FINANCIAL STATEMENTS. TAX YEARS 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. VARIOUS LUNCHEONS/DINNERS 277688 179083 98605 98605 GOLF CLASSIC/GOLF OUTINGS 48925 23460 25465 25465 1 103967 74396 29571 29571 430580 276939 153641 153641 153641 0 1 SEE EXPLANATION IN PART IV BELOW 63569 FMV FORM 990, SCHEDULE I, PART III: THE COUNCIL AWARDS SCHOLARSHIPS (CAMPERSHIPS) TO REGISTERED YOUTH MEMBERS OF THE COUNCIL. THESE CAMPERSHIPS HELP TO REDUCE THE FEE A MEMBER WOULD PAY TO GO TO A COUNCIL CAMP. THE TRAIL TO EAGLE AWARDS ARE AVAILABLE TO BOYS THAT REACH THE RANK OF "EAGLE" SCOUT WITH THIS COUNCIL. BASED ON THE ANONYMOUS DONOR'S INSTRUCTIONS THE FOLLOWING FACTORS CANNOT BE CONSIDERED IN MAKING THE AWARDS: PURSUIT OF HIGHER EDUCATION, FINANCIAL NEED, RACE, RELIGION, CULTURE, DIVERSITY OR QUOTAS OF ANY SORT. X X X X X 0 0 0 0 0 0 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 274000 0 0 0 0 0 6937 0 16009 0 296946 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND SCOUT EXECUTIVE. AN ELECTRONIC COPY WILL BE SENT TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY CIRCULATES THE CONFLICT-OF-INTEREST POLICY TO ALL EMPLOYEES AND REQUIRES ALL EMPLOYEES TO SIGN AND RETURN AN ACKNOWLEDGEMENT FORM CONFIRMING THEIR RECEIPT, UNDERSTANDING, AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 A VOLUNTEER COMPENSATION AND BENEFIT COMMITTEE ANNUALLY REVIEWS MERIT AND PERFORMANCE RAISES USING A NATIONAL BSA ORGANIZATION APPROVED COMPENSATION SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE DIETRICH FOUNDATION 600 GRANT ST SUITE 5360 PITTSBURGH PA 15219 364711746 TO SUPPORT,BENEFIT,PERFORM THE FUNCTIONS OF & CARRY OUT THE PURPOSES OF BSA PA 501(C)(3) LINE 12B, II N/A 0 BOY SCOUTS OF AMERICA TRUST FUND 1275 BEDFORD AVENUE PITTSBURGH PA 15219 526050442 TRUST FOR THE BENEFIT OF LAUREL HIGHLANDS COUNCIL MD 501(C)(3) LINE 12C, III-FI N/A 0 CHARITABLE TRUSTS (6) PA T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE DIETRICH FOUNDATION C 454355 ACTUAL AMOUNTS RECEIVED