2018-09-18T09:18:53-07:00 2017-12-31 990 2017-01-01 221576300 BOY SCOUTS OF AMERICA BOYS 9725802000 1325 West Walnut Hill Lane Irving TX 750383008 Michael Ashline Chief Financial Officer 9725802002 2018-09-17 12.197.167.144 2017 2018-06-14 16:35:46Z Michael A Ashline 1325 West Walnut Hill Lane Irving TX 75038 1804119638 0 1761 X www.Scouting.org X 1910 TX As stated in the Boy Scouts of America Charter - The primary exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train them in Scoutcraft, and to teach them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by Boy Scouts. 78 78 4114 863906 -1802454 -2527044 86763032 94114222 80062230 119717691 34497430 28353616 27606297 24467734 228928989 266653263 2479089 2756039 0 0 75345735 77809942 151066 113964 7474773 196008184 227021035 273984074 307700980 -45055085 -41047717 1321724358 1386074367 691878123 752728061 629846235 633346306 X As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train them in Scoutcraft, (Continued on Schedule O.) 0 0 49034213 169687 3516657 Field Operations - Support for 266 local councils, including but not limited to, administration of the Journey to Excellence program, business process assessments, assistance with long range planning, member care services for professionals and volunteers and local council and regional support. 11419935 0 677435 Human Resources and Training - Administration of human resources policies, including recruiting, placement, and training of professional employees, managing compensation and benefits programs; and monitoring employee relations. 108844759 2534852 82900352 Program Development and Delivery - Development of the program for over 2.1 million registered youth and over 863 thousand adult leaders; providing camping and outdoor literature, materials, and techniques, as well as engineering service, to local councils; managing the volunteer training programs of the Boy Scouts of America and handling all national program support in the areas of health and safety, activities, program evaluation, and low-income program; developing uniforms and insignia and other program elements; operating the National Scouting Museum; operating four high-adventure bases and the national jamboree. 11667243 51500 73649 Marketing - Administration of public relations, including providing news releases, features for print and broadcast media, and internal news in the form of newsletters, fact sheets, and the annual report for the nationwide Scouting family. In addition, protection and promotion of the Scouting brand. 89013093 0 32442419 Scouting Programs: Insurance Costs Born for National and Local Councils - The National Council subsidized the group medical, dental, and life insurance programs for its employees and retirees. In addition, the National Council subsidized a general liability insurance program primarily for the benefit of local councils. 1502962 0 0 Scouting Programs: World Bureau Fees - The registration fee that Boy Scouts of America annually pays the World Organization of the Scouting Movement (WOSM) is based on an established fee of registered uniformed adult and youth members. This registration fee supports international enrichment programs for the youth and adult membership. These programs include World Jamborees, National Association encampments, international training programs and conferences, program related magazines, brochures and pamphlets. 102183298 51500 32516068 271482205 1 1 0 1 0 0 0 1 0 1 1 1 0 1 1 1 0 1 0 1 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 660 0 1 4114 1 1 1 1 BF CA 0 0 0 0 0 0 0 1 0 X 78 78 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 AL AR AZ CA CT FL GA IL IN KY MA MD MN MS NH NJ NM NY OK OR PA PR RI SC TN UT VA WA WI WV X X Stephanie Phillips 9725802300 1325 West Walnut Hill Lane Irving TX 750383008 Glenn Adams Natl Exec Board Member 1 0 X 0 0 0 Lisa Argyros Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Jeanne D Arnold Natl Exec Board Member 1 0 X 0 0 0 Bray Barnes Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Scott Beckett Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 David Biegler Natl Exec Board Member 1 0 X 0 0 0 B Howard Bulloch Natl Exec Board Member 1 1 X 0 0 0 Dan Cabela Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Ray T Capp Natl Exec Board Member 1 0 X 0 0 0 Dennis H Chookaszian Natl Exec Board Member 1 0 X 0 0 0 Keith A Clark Natl Exec Board Member 1 0 X 0 0 0 D Kent Clayburn Natl Exec Board Member 1 0 X 0 0 0 Ronald O Coleman Natl Exec Board Member 1 0 X 0 0 0 Philip M Condit Natl Exec Board Member 1 0 X 0 0 0 Joe Crafton VP-Supply/Natl Exec Board Member 1 0 X X 0 0 0 William F Cronk Natl Exec Board Member 1 0 X 0 0 0 John C Cushman III Natl Exec Board Member 1 0 X 0 0 0 Charles W Dahlquist III National Commissioner/Natl Exec Board Member 1 0 X X 0 0 0 Ralph de la Vega VP-National Jamboree/Natl Exec Board Member 1 0 X X 0 0 0 Douglas H Dittrick Natl Exec Board Member 1 0 X 0 0 0 John R Donnell Jr Natl Exec Board Member 1 0 X 0 0 0 L B Eckelkamp Jr Natl Exec Board Member 1 0 X 0 0 0 Thomas C Edwards Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Craig E Fenneman Reg Pres-Central Region (June - Dec 2017)/Natl Exec Board Member 1 0 X 0 0 0 Jack D Furst Natl Exec Board Member 1 0 X 0 0 0 Dr Robert M Gates Immediate Past President/Natl Exec Board Member 1 1 X 0 0 0 E Gorden Gee Natl Exec Board Member 1 0 X 0 0 0 Forrest Gertin Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Michael T Goodrich Natl Exec Board Member (Jan to May 2017) 1 0 X 0 0 0 John Gottschalk Natl Exec Board Member 1 0 X 0 0 0 Bradley E Haddock Natl Exec Board Member 1 0 X 0 0 0 J Brett Harvey Natl Exec Board Member 1 0 X 0 0 0 Aubrey B Harwell Jr Natl Exec Board Member 1 0 X 0 0 0 Michael G Hoffman Natl Exec Board Member 1 0 X 0 0 0 Jeffrey R Holland Natl Exec Board Member 1 0 X 0 0 0 Raymond E Johns Natl Exec Board Member 1 0 X 0 0 0 Hunter N Jones Natl Exec Board Member (Jan to May 2017) 1 0 X 0 0 0 Joy Jones Natl Exec Board Member 1 0 X 0 0 0 Ron Kirk Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Lyle R Knight Natl Exec Board Member 1 0 X 0 0 0 Robert J LaFortune Natl Exec Board Member (Jan to May 2017) 1 0 X 0 0 0 Joseph P Landy Treasurer/VP-Finance/Natl Exec Board Member 1 1 X X 0 0 0 Fred Markham Natl Exec Board Member 1 0 X 0 0 0 Francis R McAllister Natl Exec Board Member 1 0 X 0 0 0 Drayton McLane Jr Natl Exec Board Member 1 0 X 0 0 0 Ronald K Migita Natl Exec Board Member (Jan to May 2017) 1 0 X 0 0 0 Douglas B Mitchell Natl Exec Board Member 1 0 X 0 0 0 Thomas S Monson Natl Exec Board Member 1 0 X 0 0 0 C David Moody Natl Exec Board Member 1 0 X 0 0 0 Jose F Nino Natl Exec Board Member 1 0 X 0 0 0 Arthur F Oppenheimer VP-Human Resources/Natl Exec Board Member 1 0 X X 0 0 0 Stephen W Owen Natl Exec Board Member 1 0 X 0 0 0 Dan Ownby International Commissioner/Natl Exec Board Member 1 0 X X 0 0 0 R Doyle Parrish VP-National Adventures/Natl Exec Board Member 1 0 X X 0 0 0 Tico A Perez VP-Diversity/Natl Exec Board Member 1 0 X X 0 0 0 Wayne M Perry Natl Exec Board Member 1 1 X 0 0 0 Jeanette H Prenger Natl Exec Board Member 1 0 X 0 0 0 Paul Raines Natl Exec Board Member 1 0 X 0 0 0 Frank R Ramirez Natl Exec Board Member 1 0 X 0 0 0 Robert H Reynolds Natl Exec Board Member 1 0 X 0 0 0 Roy S Roberts Natl Exec Board Member 1 0 X 0 0 0 James D Rogers Natl Exec Board Member 1 0 X 0 0 0 Matthew K Rose VP-Development/Natl Exec Board Member 1 1 X X 0 0 0 Nathan O Rosenberg VP-Operations/Natl Exec Board Member 1 0 X X 0 0 0 Jim Ryffel Natl Exec Board Member 1 0 X 0 0 0 Alison K Schuler Natl Exec Board Member 1 0 X 0 0 0 Eric Schultz Reg Pres-Northeast Region/Natl Exec Board Member 1 0 X X 0 0 0 Michael E Sears Natl Exec Board Member (June - Dec 2017) 1 0 X 0 0 0 Charles H Smith Natl Exec Board Member 1 0 X 0 0 0 Wesley J Smith Reg Pre-Western Region/Natl Exec Board Member 1 0 X X 0 0 0 Scott Sorrels Natl Exec Board Member 1 0 X 0 0 0 William W Stark Jr Natl Exec Board Member 1 0 X 0 0 0 Randall L Stephenson President/Natl Exec Board Member 1 1 X X 0 0 0 David L Steward VP-Information Delivery/Natl Exec Board Member 1 0 X X 0 0 0 Bradley D Tilden VP-Marketing/Natl Exec Board Member 1 0 X X 0 0 0 Rex W Tillerson Natl Exec Board Member (Jan to May 2017) 1 0 X 0 0 0 Frank D Tsuru Natl Exec Board Member 1 0 X 0 0 0 James S Turley President-Elect/Natl Exec Board Member 1 1 X X 0 0 0 Pratik Vaidya Natl Exec Board Member 1 0 X 0 0 0 Steven E Weekes VP-Membership/Natl Exec Board Member 1 0 X X 0 0 0 Gary E Wendlandt Natl Exec Board Member 1 0 X 0 0 0 Brian P Williams Reg Pres-Central Region/Natl Exec Board Member (Jan to May 2017) 1 0 X X 0 0 0 James S Wilson Natl Exec Board Member 1 0 X 0 0 0 Thomas Yarboro Reg Pres-Southern Region/Natl Exec Board Member 1 0 X X 0 0 0 Michael B Surbaugh Secretary/Chief Scout Executive 40 1 X 624713 0 245368 Michael A Ashline Chief Financial Officer 40 0 X 414508 0 128407 Steven P McGowan Asst. Secretary/General Counsel 40 0 X 399650 0 107942 Mark Logemann ACSE, Natl Dir Support Services 40 0 X 256181 0 366217 Bradley D Farmer ACSE Development 40 6 X 359342 0 240393 John Green Group Director, Outdoor Adventures 40 0 X 324671 0 48756 Todd McGregor Group Director, Summit (June - Dec 2017) 40 0 X 211147 0 171389 Madison Myers Natl Jamboree Director 40 0 X 154452 0 131567 Vijay Challa Chief Technology Officer 40 0 X 260415 0 21761 Samuel Thompson Group Director, Information Technology 40 0 X 161076 0 173117 Mark Winkelman Group Director, Supply 40 0 X 280745 0 119065 Al Lambert ACSE, Director Outdoor Adventures 40 0 X 331777 0 246850 Don McChesney Deputy Chief Scout Executive (Jan to May 2017) 40 0 X 554502 0 23255 Perry Cochell Director, Office of Philanthropy 40 0 X 250687 0 197210 Willie Iles Director, Government and Community Relations 40 0 X 554771 0 156431 John Mosby Regional Director 40 0 X 310601 0 202500 Ron Oats Regional Director 40 0 X 371105 0 215454 Lisa Young Group Director, Human Resources 40 0 X 263802 0 198741 Steve Medlicott Group Director, Marketing 40 0 X 233637 0 156774 6317782 0 3151197 202 1 1 0 Ogletree Deakins Nash Smoak & Stewart PC PO Box 89 Columbia SC 29202 Attorney 7606334 WILLKIE FARR & GALLAGHER LLP 787 7TH AVE FL 2 NEW YORK NY 10019 ATTORNEY 935372 BOONE KARLBERG PC PO BOX 9199 MISSOULA MT 59807 Attorney 2519097 FLINTCO LLC 6020 INDIAN SCHOOL RD NE ALBUQUERQUE NM 87110 CONSTRUCTION 5366351 LEWIS A WHITTEN P O BOX 323 CIMARRON NM 87714 CONSTRUCTION 709072 55 172011 63669850 142623 1329308 0 28800430 5280629 94114222 High Adventure Bases in NM, MN, FL, and WV 900099 37327958 37139445 188513 0 Local Council Assessments 900099 32442419 32442419 0 0 National Eagle Scout Association and Order of the Arrow 900099 1595492 1595492 0 0 Regional and Professional Training 900099 4194092 4194092 0 0 National Jamboree 900099 29242263 29242263 0 0 14915467 14915467 0 0 119717691 13135131 0 1046785 12088346 0 0 0 0 2397503 0 0 2397503 22773 0 87010 0 -64237 0 -64237 0 0 -64237 1417253971 2906287 1400500933 4440840 16753038 -1534553 15218485 0 0 15218485 124206 142623 123264 942 0 942 153713024 132314328 21398696 0 -3037752 24436448 High Adventure Bases - Other Revenue 900099 253568 0 0 253568 Other Regional Revenues 900099 416342 0 0 416342 National Eagle Scout Association - Other 900099 64920 0 0 64920 0 0 0 0 734830 266653263 119529178 -1802454 54812317 406747 406747 1760888 1760888 588404 588404 5658883 3581762 1422816 654305 56877179 41963270 12642662 2271247 4299604 3172194 955716 171694 5161568 4329174 758974 73420 5812708 4288543 1292049 232116 1138141 1026438 111703 776807 281440 495367 948092 948092 113964 113964 1914917 1914917 2971144 2716406 48649 206089 3062795 2922100 73958 66737 3132745 2887011 136336 109398 8134538 8134538 17668743 17454703 44622 169418 4738138 3307441 810672 620025 38940934 36769025 455202 1716707 6033113 6033113 15323155 15323155 9605533 9292181 306656 6696 66090598 65864217 225513 868 OTHER EXPENSES 19453924 18439573 83389 930962 TAXES, PERMITS, AND LICENSES 385313 359058 26255 0 INSURANCE CLAIMS 25027346 25027346 0 0 PROFESSIONAL DUES AND MEMBERSHIPS 1675059 1586591 69044 19424 307700980 271482205 28744002 7474773 8279100 5569096 47248675 39620339 62215887 60282885 4929576 1875477 74261878 68055679 19694652 14459938 234452300 131807048 102134214 102645252 363937338 401636642 316429401 351494161 322593637 340434898 1321724358 1386074367 190006951 263838162 54609255 44183178 204069464 198486356 55000182 48500000 188192271 197720365 691878123 752728061 X 494883011 492050516 75709428 77716090 59253796 63579700 629846235 633346306 1321724358 1386074367 -41047717 44547788 0 0 0 0 X 0 1 X 1 0 X 61242241 86432929 77632390 82737396 83656244 391701200 61242241 86432929 77632390 82737396 83656244 391701200 9116945 382584255 20215992 20745765 16839237 18122766 14374670 90298430 972481 906987 968912 1160676 734830 4743886 486743516 1235393295 0.78601 0.76530 X Schedule A, Part II, Line 10 Other miscellaneous income from High Adventure Bases, Regions, and National Eagle Scout Association. X 0 0 980353 999853 980353 999853 435613323 459363473 436593676 460363326 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 233698 240128 229286 999853 1702965 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 Schedule C, Part II-A, Line A Arrow WV, Inc.; 27-0441319; 1325 West Walnut Hill Lane; Irving, Texas 75035 0 0 X X 0 181635644 2587146 33653977 698682 138941 141732 216897412 214398147 663243 9216933 978159 41516874 147646 181635644 256278087 516596 -9594314 938480 30327913 1523189 214410787 272426025 435411 9571742 25182904 0 972186 256278088 243714804 655415 34568882 569126 0 1513392 276856583 0.0439 0.8357 0.1204 0 1 1 0 18729191 18729191 0 102490297 55779554 46710743 0 195027 153745 41282 0 113037785 75873749 37164036 0 0 0 0 102645252 BSA Commingled Endowment Fund LP 351494161 F 351494161 INTERCOMPANY RECEIVABLE 330036010 GIFT ANNUITY AND OTHER ASSETS 10398888 340434898 0 Insurance Reserves 189673581 Gift Annuity Liability 8046784 197720365 X 287108000 44547791 0 0 0 44547791 242560209 0 24093054 24093054 266653263 283604000 0 0 0 0 0 283604000 0 24096980 24096980 307700980 Schedule D, Part III, Line 1 Collections. The National Scouting Museum in Irving, Texas, possesses artifacts, fine art, and multimedia archives last appraised in November 2017 at approximately $80,000,000. The museum also houses collections of Scouting memorabilia, objects, and archival documents. In conformity with accounting policy generally followed by museums, these collections are not recognized as assets in the Consolidated Statement of Financial Position; however, costs associated with insuring and maintaining these collections have been expensed. During 2017, no major additions or disposals of collections items occurred. In 2017, the National Scouting Museum located in Irving, Texas closed and relocated to Philmont Scout Ranch in Cimarron, New Mexico. Schedule D, Part III, Line 4 Extensive collection of Scout memorabilia and Rockwell paintings reflecting Boy Scouts in daily life are on display for the enjoyment of members, volunteers, and visitors. Encouraging boys to explore the many facets of Scouting. Schedule D, Part V, Line 4 Endowments consist of approximately 112 individual funds established for a variety of purposes. The endowment includes both donor-restricted endowment funds and funds designated by the Executive Board to function as endowments. Net assets associated with endowment funds, including funds designate by the Executive Board to function as endowments, are classified and reported based upon the existence or absence of donor-imposed restrictions or in accordance with the Executive Board's interpretation of relevant law. Schedule D, Part X, Line 2 Uncertainty in Income Taxes. The National Council recognizes interest and penalties related to underpayment of income taxes as income tax expense. As of December 31, 2017, the National Council had not recorded any amounts related to unrecognized income tax benefits or accrued interest and penalties. The National Council does not anticipate any significant changes to unrecognized income tax benefits over the next year. Schedule D, Part XI, Line 4b A consolidated audit of the Boy Scouts of America and related organizations financial statements was completed for the year ending December 31, 2017. The audited revenues include Learning for Life, National Boy Scouts of America Foundation, Arrow WV, Inc. and regional trust revenues and reclassification of expenses netted to income are eliminated for reporting purposes. Schedule D, Part XII, Line 4b A consolidated audit of the Boy Scouts of America and related organizations financial statements was completed for the year ending December 31, 2017. The audited revenues include Learning for Life, National Boy Scouts of America Foundation, Arrow WV, Inc. and regional trust revenues and reclassification of expenses netted to income are eliminated for reporting purposes. 1 Europe (including Iceland and Greenland) 0 0 Grantmaking Support International Scouting. 231225 South America 0 0 Grantmaking Support International Scouting. 113925 Central America and the Caribbean 0 0 Grantmaking Support International Scouting. 100212 Central America and the Caribbean 0 0 Investments Investment of pension funds. 884298 Europe (including Iceland and Greenland) 0 0 Investments Investment of pension funds 1520420 South America 0 0 Program Services Interamerican Scout Summit. 1876 Central America and the Caribbean 0 0 Program Services Bahama Sea Base visit and Interamerican Region Meeting. 2930 Europe (including Iceland and Greenland) 0 0 Program Services World Scouting meetings. 85360 Russia and the newly independent States 0 0 Program Services World Scout Conference. 24431 East Asia and the Pacific 0 0 Program Services Reviewing supply vendor factories. 87307 North America (including Canada and Mexico, but not the United States) 2 4 Program Services Northern Tier High Adventure Bases. 505298 Central America and the Caribbean 0 0 Investments Book Value of investment in region. 6835413 Europe (including Iceland and Greenland) 0 0 Investments Book Value of Investments in region. 2999999 North America (including Canada and Mexico, but not the United States) 0 0 Grantmaking Support International Scouting. 11925 Russia and the newly independent States 0 0 Grantmaking Support International Scouting. 5650 Middle East and North Africa 0 0 Grantmaking Support International Scouting. 22742 Sub-Saharan Africa 0 0 Grantmaking Support International Scouting. 52100 East Asia and the Pacific 0 0 Grantmaking Support International Scouting. 48125 South Asia 0 0 Grantmaking Support International Scouting. 2500 2 4 13535736 Europe (including Iceland and Greenland) Support International Scouting. 197825 wire transfer 0 Central America and the Caribbean Support International Scouting. 19812 wire transfers 0 South America Support International Scouting. 65000 wire transfers 0 4 0 Jamboree Scholarship Russia and the newly independent States 5 5650 wire transfer 0 Jamboree Scholarship Central America and the Caribbean 66 80400 wire transfer 0 Jamboree Scholarship East Asia and the Pacific 39 48125 wire transfer 0 Jamboree Scholarship Europe (including Iceland and Greenland) 28 33400 wire transfer 0 Jamboree Scholarship Middle East and North Africa 20 22742 wire transfer 0 Jamboree Scholarship North America (including Canada and Mexico, but not the United States) 10 11925 wire transfer 0 Jamboree Scholarship South America 41 48925 wire transfer 0 Jamboree Scholarship Sub-Saharan Africa 43 52100 wire transfer 0 Jamboree Scholarship South Asia 2 2500 wire transfer 0 1 0 1 1 1 0 Schedule F, Part I, Line 2 The organization has an established relationship with the existing world Scouting organizations that are given grants. These specific organizations are supported due to their effectiveness and legitimacy with program documentation and finances. The organization is in contact with these organizations regularly to follow up on projects and ensure compliance. X X X X X X 1 America's Charities 14150 Newbrook Dr Suite 110 Chantilly VA 20151 Employee AGC & Federated Campaigns 1 172011 43247 128764 Automotive Recovery Services Two Westbrook Corporate Center Suite 500 Westchester IL 60154 Donated vehicle auction program 1 222723 68442 154281 394734 111689 283045 AK AL AR CA CO CT FL GA HI IL IN KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA PR RI SC TN UT VA WA WI WV Tarpon Fishing Tournament 137500 63600 73900 0 1993 14160 3092 300 35724 Wilderness Fishing Tournament 108125 66658 41467 0 240 51467 221 0 4498 1 21204 12365 8839 0 1365 6831 3373 0 0 266829 142623 124206 0 3598 72458 6686 300 40222 123264 942 1 Anthony Wayne Area Council 157 8315 W Jefferson Blvd Fort Wayne IN 46808 350876343 501 (c) 3 16000 0 Grants to Scouting related 501c3 corporations Baltimore Area Council 220 701 Wyman Park Drive Baltimore MD 212112805 520591572 501 (c) 3 8354 0 Grants to Scouting related 501c3 corporations Buffalo Trace Council 156 3501 E Lloyd Expressway Evansville IN 47715 350867971 501 (c) 3 16000 0 Grants to Scouting related 501c3 corporations Cherokee Area Council 469 520 South Quapaw Avenue Bartlesville OK 74003 730592381 501 (c) 3 5807 0 Grants to Scouting related 501c3 corporations Chippewa Valley Council 637 710 S Hastings Way Eau Claire WI 54701 390807227 501 (c) 3 6000 0 Grants to Scouting related 501c3 corporations Circle Ten Council 571 P O Box 35726 Dallas TX 752350726 750800615 501 (c) 3 12169 0 Grants to Scouting related 501c3 corporations Crossroads Of America Council 160 7125 Fall Creek Rd North Indianapolis IN 46256 350867962 501 (c) 3 21660 0 Grants to Scouting related 501c3 corporations Great Southwest Council 412 5841 Office Blvd NE Albuquerque NM 871095820 850102305 501 (c) 3 19913 0 Grants to Scouting related 501c3 corporations Heart Of America Council 10210 Holmes Road Kansas City MO 641314212 440545995 501 (c) 3 5705 0 Grants to Scouting related 501c3 corporations Illowa Council 133 4412 NFundraising Brady Street Davenport IA 528064009 362616917 501 (c) 3 7486 0 Grants to Scouting related 501c3 corporations Indian Nations Council 488 4295 SFundraising Garnett Road Tulsa OK 74146 730579230 501 (c) 3 9940 0 Grants to Scouting related 501c3 corporations Laurel Highlands Council 527 Flag Plaza 1275 Bedford Ave Pittsburgh PA 152193699 250965214 501 (c) 3 7730 0 Grants to Scouting related 501c3 corporations Middle Tennessee Council 560 3414 Hillsboro Pike Nashville TN 37215 620477729 501 (c) 3 18698 0 Grants to Scouting related 501c3 corporations National Capital Area Council 82 9190 Rockville Pike Bethesda MD 20814 530204610 501 (c) 3 23628 0 Grants to Scouting related 501c3 corporations Occoneechee Council 421 3231 Atlantic Avenue Raleigh NC 27604 560529984 501 (c) 3 19547 0 Grants to Scouting related 501c3 corporations Old Hickory Council 427 6600 Silas Creek Parkway Winston Salem NC 271065058 560529985 501 (c) 3 15000 0 Grants to Scouting related 501c3 corporations Ozark Trails Council 306 1616 South Eastgate Avenue Springfield MO 658092116 440546294 501 (c) 3 12500 0 Grants to Scouting related 501c3 corporations Patriots Path Council 1 Saddle Road Cedar Knolls NJ 07927 223661431 501 (c) 3 5204 0 Grants to Scouting related 501c3 corporations Quivira Council 198 3247 NFundraising Oliver Wichita KS 67220 237147508 501 (c) 3 5061 0 Grants to Scouting related 501c3 corporations San Francisco Bay Area Council 28 1001 Davis Street San Leandro CA 94577 941568616 501 (c) 3 35870 0 Grants to Scouting related 501c3 corporations Tidewater Council 596 1032 Heatherwood Dr Virginia Beach VA 234556675 540505875 501 (c) 3 15033 0 Grants to Scouting related 501c3 corporations 21 0 National Eagle Scout Association Scholarship 52 154000 0 National Jewish Committee on Scouting Scholarship 7 6500 0 Doerr Scholarship 5 10000 0 Waite Phillips Scholarship 781 294607 0 Jamboree Scholarship 1394 764880 0 Josh Sain Memorial Scholarship 13 79800 0 Cooke Eagle Scholarship 86 247732 0 STEM Scholarship 6 43062 0 Kiefer Scholarship 7 6500 0 Brinton Environmental Scholarship 89 34180 0 Palmer Scholarship 3 7500 0 Philmont Scholarship 73 23962 0 Other Scholarships 788 88165 0 Schedule I, Part I, Line 2 Councils prepare Grant Impact progress reports. These are used for monitoring, analysis, and follow up on the grant expenditures. X X X X X 1 1 X X X X X 1 1 0 1 0 0 0 0 0 Michael B Surbaugh Secretary/Chief Scout Executive 356456 0 84712 0 183545 0 221605 0 27609 0 873927 0 0 0 Michael A Ashline Chief Financial Officer 340029 0 41234 0 33245 0 110218 0 21629 0 546355 0 0 0 Steven P McGowan Asst. Secretary/General Counsel 331489 0 45986 0 22175 0 80713 0 31539 0 511902 0 0 0 Bradley D Farmer ACSE Development 302766 0 31811 0 24765 0 215421 0 28111 0 602874 0 0 0 John Green Group Director, Outdoor Adventures 207774 0 7000 0 109897 0 24067 0 30392 0 379130 0 0 0 Todd McGregor Group Director, Summit (June - Dec 2017) 203761 0 0 0 7386 0 153152 0 19912 0 384211 0 0 0 Madison Myers Natl Jamboree Director 151973 0 0 0 2479 0 123929 0 8515 0 286896 0 0 0 Vijay Challa Chief Technology Officer 248593 0 10000 0 1822 0 9138 0 14193 0 283746 0 0 0 Samuel Thompson Group Director, Information Technology 142040 0 0 0 19036 0 152230 0 22409 0 335715 0 0 0 Mark Winkelman Group Director, Supply 250371 0 15000 0 15374 0 98718 0 25193 0 404656 0 0 0 Al Lambert ACSE, Director Outdoor Adventures 286387 0 20013 0 25377 0 215143 0 34746 0 581666 0 0 0 Don McChesney Deputy Chief Scout Executive (Jan to May 2017) 222646 0 187984 0 143872 0 11108 0 15285 0 580895 0 0 0 Perry Cochell Director, Office of Philanthropy 229970 0 0 0 20717 0 166368 0 33925 0 450980 0 0 0 Willie Iles Director, Government and Community Relations 280774 0 0 0 273997 0 129117 0 32818 0 716706 0 0 0 John Mosby Regional Director 260017 0 34361 0 16222 0 176757 0 27897 0 515254 0 0 0 Ron Oats Regional Director 289736 0 17141 0 64228 0 201425 0 17036 0 589566 0 0 0 Lisa Young Group Director, Human Resources 255506 0 0 0 8296 0 186708 0 14590 0 465100 0 0 0 Mark Logemann ACSE, Natl Dir Support Services 247992 0 7000 0 1189 0 334997 0 33838 0 625016 0 0 0 Steve Medlicott Group Director, Marketing 228147 0 0 0 5490 0 135083 0 23563 0 392283 0 0 0 Schedule J, Part I, Line 1a Employees who travel extensively are allowed to join Airline Travel Clubs. Payment for airline travel clubs totaled $4,000. Airline travel club fees were reimbursed to employees and not included in employee compensation only if a substantial business purpose was provided. The Boy Scouts of America is a family oriented organization and requires spousal participation for events in which the spouse's participation is critical to furthering the programs and mission of the Boy Scouts of America. Their expenses are considered necessary to fulfill the business purpose of the organization. As such, total expenses for spousal travel during 2017 were $21,802, were not included in the employee's taxable compensation and were only reimbursed to the employee upon substantiation and submission of a business purpose. The Boy Scouts of America policy allows employees traveling with volunteers to upgrade to first/business class to allow the employee to discuss business during the flight. Also employees traveling extensively for philanthropic efforts are allowed to travel first/business class when potential or current donors are in first/business class to allow continued fundraising efforts. In addition, first/business class is allowed for certain employees that are required to travel extensively and also require special accommodations. The total first class travel for 2017 was $56,662 and was not included in employee's taxable compensation and were only reimbursed to the employees upon substantiation and submission of a business purpose as to why first/business class accommodations were needed. The Chief Scout Executive is reimbursed for club dues at the LaCima Club which is used for meeting with potential donors, volunteers and offsite meetings. These expense reimbursements are not included in taxable employee compensation. The total of the LaCima expense in 2017 was $2,819. Participants in the non qualified retirement restoration plan have the taxable portion grossed-up to cover the taxes. Schedule J, Part I, Line 4 The BSA's National Executive Board approved a non-qualified Retirement Benefits Restoration Plan for the benefit of all employees whose benefits would otherwise be limited by the Omnibus Budget Reconciliation Act of 1993. Benefits attributed under the Restoration Plan supplement those accrued under the qualified Retirement Plan and payments do not commence until an employee's retirement. Participants include employees with compensation over $270,000. Michael Surbaugh $89,081 restoration plan; Michael A Ashline $11,848 restoration plan; John Green $8,921 restoration plan; Steve McGowan $8,937 restoration plan; Bradley Farmer $3,911 restoration plan; Don McChesney $54,825 restoration plan; Al Lambert $6,327 restoration plan; Willie Iles $42,776 restoration plan; John Mosby $2,727 restoration plan and Ron Oats $29,954 restoration plan. Don McChesney retired after 36 years of service in 2017 - the change of control payment (unused vacation and severance) was $192,000 and his calculated restoration plan benefit were higher because of retirement. Willie Illes retired after 46 years of service in 2017 - the change of control payment (unused vacation and severance) was $169,725 and his calculated restoration plan benefit were higher because of retirement. Schedule J, Part I, Line 5 An Annual Incentive Plan was adopted with a component of compensation based on items such as: membership, obtaining funding commitments, maintaining operations within budget, and achieving goals within the organization's strategic plan. A The County Commission of Fayette County (WV) 556000314 2010-11-05 50000000 Construction and equipping of the Summit Bechtel Family National Scout Reserve 0 0 0 B County Commission of Fayette County (WV) 556000314 2012-03-09 175000000 Construction and equipping of the Summit Bechtel Family National Scout Reserve 0 0 0 A 7014470 0 50000000 0 0 0 0 0 0 50000000 0 0 2013 0 0 1 1 B 19499174 0 175000000 0 0 0 0 0 0 175000000 0 0 2013 0 0 1 1 A 0 1 0 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 1 1 0 0 0 0 1 A 1 B 1 Schedule K, Part IV, Line 2c-11/05/2010 50,000,000 The County Commission of Fayette County (WV) No Arbitrage was incurred, therefore there is no Arbitrage Rebate. Schedule K, Part IV, Line 2c-03/09/2012 175,000,000 County Commission of Fayette County (WV) No Arbitrage was incurred, therefore there is no Arbitrage Rebate. X 564 291805 FMV at date of gift X 14 1141361 FMV at date of gift X Program Equipment 81 3847463 Fair Market Value 0 0 0 1 Schedule M, Part I, Line 6 Number of vehicles donated. Schedule M, Part I, Line 9 Number of stocks donated. Schedule M, Part I, Lines 25-28 Number of donations. Schedule M, Part I, Line 32b BSA contracted with Automotive Recovery Services (dba Insurance Auto Auctions-IAA) to manage the national "One Car, One Difference" program. 95% of the proceeds are distributed to local Councils. Distributions are based upon the donor's designation or, if none, payments are made to the local Council servicing the area of the donor's zip code. Form 990, Part III, Line 1 and to teach them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by Boy Scouts. Form 990, Part VI, Section B, Line 11b Form 990 was reviewed and approved by the Controller and National Legal Counsel. An executive summary was prepared and that, along with Form 990 without Schedule B, was distributed to the Officers and the Audit Committee for their review. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Form 990 without Schedule B was distributed to all Executive Board members before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board. Form 990, Part VI, Section B, Line 12c Annually a conflict of interest policy confirmation is required of the organization's Executive Board Members and employees responsible for every department. The organization uses an outside company for anonymous reporting of potential ethics violations. A report of the violation is e-mailed to Internal Audit and National Legal Counsel for thorough research, review and resolution. The report, issue, and resolution are presented to the Audit Committee for review. Form 990, Part VI, Section B, Line 15 The compensation committee of the National executive board used comparative data to determine the annual salaries of the key executives and officers of the BSA. They discussed and documented the decision for compensation in the meeting minutes of the committee. Form 990, Part VI, Section C, Line 19 Governing documents and conflict of interest policy are available upon request. BSA Asset Management LLC 1325 West Walnut Hill Lane Irving TX 750383008 262473220 General Partner/Investments DE 0 0 N/A Atikokan Youth Ventures Inc PO Box 509 Ely MN 55731 High Adventure Base operation CA 577720 0 N/A Atikaki Youth Ventures Inc PO Box 509 Ely MN 55731 High Adventure Base operation CA 321427 0 N/A Association of Baptists for Scouting 1325 West Walnut Hill Lane Irving TX 75038 746061216 Scouting TX 2496 0 N/A New World 19 LLC 1325 West Walnut Hill Lane Irving TX 75038 371793510 World Jamboree TX 0 0 N/A Learning for Life 1329 West Walnut Hill Lane Irving TX 75038 752396057 Youth development. DC 501(c)(3) 10 N/A 0 National Boy Scouts of America Foundation 1325 West Walnut Hill Lane Irving TX 750383008 752675978 Support Scouting DC 501(c)(3) 7 N/A 0 Learning for Life Foundation 1329 West Walnut Hill Lane Irving TX 75038 262270708 Support Learning for Life programs. TX 501(c)(3) 7 Learning for Life 0 Scout Executives Alliance PO Box 152079 Irving TX 750152079 226069455 Support Scouts' employees TX 501(c)(9) N/A 1 Boy Scouts of America Employee Welfare Benefits Plan P O Box 152079 Irving TX 750152079 752347824 Welfare Benefits Plan TX 501(c)(9) N/A 1 Arrow WV Inc 1325 West Walnut Hill Lane Irving TX 750383008 270441319 Develop program & facility for Boy Scouts WV 501(c)(3) 7 Boy Scouts of America 1 BSA Endowment Master Trust 1325 West Walnut Hill Lane Irving TX 750383008 276850785 Support Scouting DE 501(c)(3) 12 N/A 0 BSA Commingled Endowment Fund LP 1325 West Walnut Hill Lane Irving TX 750383008 262474514 Endowment investment DE N/A Excluded 14721746 374567313 1 -34890 0 0.59695 1 1 1 1 0 0 0 0 0 1 0 1 1 1 1 0 1 1 1 Boy Scouts of America Employee Welfare Benefits Plan r 59991296 Per tax return. Scout Executives Alliance m 12000 Per tax return. Scout Executives Alliance r 632271 Per tax return. Arrow WV Inc a-i 6033113 Interest expense incurred by Arrow through the construction of the Summit Bechtel Reserve, which if constructed by the Boy Scouts of America would also be exempt. BSA Commingled Endowment Fund LP s 15049303 Per tax return. BSA Commingled Endowment Fund LP r 2600821 Per tax return.