2015-05-27T17:03:50-05:00 2014-12-31 750786316 WEAVER AND TIDWELL LLP 12221 MERIT DRIVE SUITE 1400 DALLAS TX 75251 990 2014-01-01 750800615 BOY SCOUTS OF AMERICA NATIONAL COUNCIL 571 CIRCLE TEN COUNCIL BOYS 2149026700 8605 HARRY HINES DALLAS TX 75235 LYNETTE HENDRICKS CONTROLLER 2149026700 2015-05-27 1 IRA L NEVELOW P00083210 9724901970 2014 2016-02-25 16:41:14Z PAT CURRIE 8605 HARRY HINES DALLAS TX 75235 13900237 0 X WWW.CIRCLE10.ORG X 1927 TX TO PROVIDE QUALITY YOUTH PROGRAMS FOR BOYS, EMPHASIZING CHARACTER AND TRAINING IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP. 109 109 402 15892 0 0 13153564 7154552 4157566 2702604 51497 -88057 2069117 1845395 19431744 11614494 545260 606639 0 0 5839460 6031989 45672 0 855799 6947415 5918638 13377807 12557266 6053937 -942772 39969535 39423735 949689 1361460 39019846 38062275 X THE BOY SCOUTS OF AMERICA IS THE NATION'S FOREMOST YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING. IN THE FUTURE SCOUTING WILL CONTINUE TO OFFER YOUNG PEOPLE RESPONSIBLE FUN AND ADVENTURE; INSTILL IN YOUNG PEOPLE LIFETIME VALUES AND DEVELOP IN THEM ETHICAL CHARACTER AS EXPRESSED IN THE SCOUT OATH AND LAW; TRAIN YOUNG PEOPLE IN CITIZENSHIP, SERVICE, AND LEADERSHIP; SERVE AMERICA'S COMMUNITIES AND FAMILIES WITH ITS QUALITY, VALUES-BASED PROGRAM. 0 0 10981895 606639 4481750 CIRCLE TEN SERVES SCOUTS AND LEADERS IN NORTHEAST TEXAS AND BRYAN COUNTY, OKLAHOMA. THE ORGANIZATION PROVIDES TRAINING, ORGANIZATIONAL MATERIALS, AND AWARDS TO YOUTHS AND ADULTS TO BUILD CHARACTER, TRAIN IN THE RESPONSIBILITIES OF A PARTICIPATORY CITIZENRY, AND TO DEVELOP PERSONAL FITNESS. 10981895 1 1 0 0 0 0 0 0 0 1 1 0 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 23 0 1 402 1 0 0 0 0 0 1 1 0 0 0 0 X 109 109 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X LYNETTE HENDRICKS 2149026700 8605 HARRY HINES DALLAS TX 75235 X STANLEY E ALLRED EXECUTIVE BOARD 1.00 X 0 0 0 DARCY ANDERSON EXECUTIVE BOARD 1.00 X 0 0 0 THOMAS L BAKER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JAY BARKSDALE EXECUTIVE BOARD 1.00 X 0 0 0 DAVID BIEGLER LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 ROBERT BLACK EXECUTIVE BOARD 1.00 X 0 0 0 DONALD E BOWLES JR EXECUTIVE BOARD 1.00 X 0 0 0 RANDY BRADSHAW EXECUTIVE BOARD 1.00 X 0 0 0 DAVID BROWN EXECUTIVE BOARD 1.00 X 0 0 0 SANFORD M BROWN EXECUTIVE BOARD 1.00 X 0 0 0 ERNEST J CAREY PRESIDENT 3.00 X X 0 0 0 MAX CARRIER TREASURER 3.00 2.00 X X 0 0 0 BRAD E CHEVES EXECUTIVE BOARD 1.00 X 0 0 0 JOE CHOW EXECUTIVE BOARD 1.00 X 0 0 0 CHARLES COCHRAN EXECUTIVE BOARD 1.00 X 0 0 0 STANLEY R COPELAND EXECUTIVE BOARD 1.00 X 0 0 0 JOHN COPLEY VP OF DISTRICT OPERATIONS 3.00 X X 0 0 0 JOE CRAFTON EXECUTIVE BOARD 1.00 X 0 0 0 RONALD DAVIS EXECUTIVE BOARD 1.00 X 0 0 0 CHRISTOPHER J DUROVICH EXECUTIVE BOARD 1.00 X 0 0 0 LELDON E ECHOLS EXECUTIVE BOARD 1.00 2.00 X 0 0 0 CURTIS C FARMER EXECUTIVE BOARD 1.00 X 0 0 0 JERRY S FARRINGTON LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 JOHN R FERGUSON III EXECUTIVE BOARD 1.00 X 0 0 0 MANUEL J FERNANDEZ EXECUTIVE BOARD 1.00 2.00 X 0 0 0 H MARK FEWIN EXECUTIVE BOARD 1.00 X 0 0 0 MARK FLAGG EXECUTIVE BOARD 1.00 X 0 0 0 EDWIN S FLORES EXECUTIVE BOARD 1.00 X 0 0 0 J HOLT FOSTER III EXECUTIVE BOARD 1.00 X 0 0 0 RICHARD FRAZIER EXECUTIVE BOARD 1.00 X 0 0 0 JACK D FURST LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 JOHN GOODMAN EXECUTIVE BOARD 1.00 X 0 0 0 ROBIN GORDON EXECUTIVE BOARD 1.00 X 0 0 0 MARK GOTTFREDSON EXECUTIVE BOARD 1.00 X 0 0 0 RONALD HAAS EXECUTIVE BOARD 1.00 X 0 0 0 JOHN D HARKEY JR VP OF ADMINISTRATION 3.00 X X 0 0 0 CURTIS HARSHAW EXECUTIVE BOARD 1.00 X 0 0 0 DOUGLAS D HAWTHORNE LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 MATTHEW HEIDELBAUGH EXECUTIVE BOARD 1.00 X 0 0 0 STEPHEN R HEIDT EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT HODGES EXECUTIVE BOARD 1.00 X 0 0 0 CHARLES HOLMES EXECUTIVE BOARD 1.00 X 0 0 0 JARED HORNSBY EXECUTIVE BOARD 1.00 X 0 0 0 STEVEN HOUGHTON EXECUTIVE BOARD 1.00 X 0 0 0 NANCY HUMPHREY EXECUTIVE BOARD 1.00 X 0 0 0 HUNTER HUNT EXECUTIVE BOARD 1.00 X 0 0 0 NANCY ANN HUNT EXECUTIVE BOARD 1.00 X 0 0 0 W HERBERT HUNT LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 ROBERT T JARVIS EXECUTIVE BOARD 1.00 X 0 0 0 ANDREW JOHNSON EXECUTIVE BOARD 1.00 X 0 0 0 WILLIS JOHNSON EXECUTIVE BOARD 1.00 X 0 0 0 JAMES M JOHNSTON VP OF AUDIT & ETHICS 3.00 2.00 X X 0 0 0 BASSETT KILGORE EXECUTIVE BOARD 1.00 X 0 0 0 JOHNNIE KING JR EXECUTIVE BOARD 1.00 X 0 0 0 SPENCER N LENGYEL EXECUTIVE BOARD 1.00 X 0 0 0 PATRICK LITTLE EXECUTIVE BOARD 1.00 X 0 0 0 RONALD R LONG EXECUTIVE BOARD 1.00 X 0 0 0 BOBBY B LYLE EXECUTIVE VP 3.00 X X 0 0 0 RONALD MALOUF EXECUTIVE BOARD 1.00 X 0 0 0 RAY H MARR EXECUTIVE BOARD 1.00 X 0 0 0 JACK MATTHEWS EXECUTIVE BOARD 1.00 X 0 0 0 JAMES K MCAULEY EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT B MCCULLOUGH EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT MEACHUM EXECUTIVE BOARD 1.00 X 0 0 0 CHARLES M MEADOWS JR EXECUTIVE BOARD 1.00 X 0 0 0 LISBETH MINYARD EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT B NEELY EXECUTIVE BOARD 1.00 X 0 0 0 ALAN NIX EXECUTIVE BOARD 1.00 X 0 0 0 JAMES O'BANNON EXECUTIVE BOARD 1.00 2.00 X 0 0 0 JAMES E OESTERREICHER LIFE MEMBER OF THE BOARD 1.00 X 0 0 0 CRAIG ONGLEY EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL ORR EXECUTIVE BOARD 1.00 X 0 0 0 MARK PARMERLEE EXECUTIVE BOARD 1.00 X 0 0 0 PAUL PETERS EXECUTIVE BOARD 1.00 X 0 0 0 DAVID PFEIL EXECUTIVE BOARD 1.00 X 0 0 0 JOHN T PICKENS EXECUTIVE BOARD 1.00 X 0 0 0 DAVID P POOLE ATTORNEY 3.00 X X 0 0 0 MICHAEL QUILLING EXECUTIVE BOARD 1.00 X 0 0 0 DR KARL RATHJEN EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT H ROEDER EXECUTIVE BOARD 1.00 X 0 0 0 SCOTT M ROHRMAN EXECUTIVE BOARD 1.00 X 0 0 0 LEE SANDLIN EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT F SANFORD EXECUTIVE BOARD 1.00 X 0 0 0 BRIAN SCHADT EXECUTIVE BOARD 1.00 X 0 0 0 CHRISTOPHER K SCHEIN EXECUTIVE BOARD 1.00 X 0 0 0 PETE SESSIONS EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT SHAPARD EXECUTIVE BOARD 1.00 X 0 0 0 JOE STALLARD EXECUTIVE BOARD 1.00 X 0 0 0 STEVEN H STODGHILL EXECUTIVE BOARD 1.00 X 0 0 0 JOHN STONE EXECUTIVE BOARD 1.00 X 0 0 0 JOHN STUART III LIFE MEMBER 1.00 2.00 X 0 0 0 THOMAS S SWILEY EXECUTIVE BOARD 1.00 X 0 0 0 PHILLIP TAYLOR EXECUTIVE BOARD 1.00 X 0 0 0 KEITH THURGOOD EXECUTIVE BOARD 1.00 X 0 0 0 REX W TILLERSON EXECUTIVE BOARD 1.00 X 0 0 0 JOHANN TSE EXECUTIVE BOARD 1.00 X 0 0 0 BRIAN TULLOH VP OF MEMBERSHIP 3.00 X X 0 0 0 TOMMY A VALENTA EXECUTIVE BOARD 1.00 X 0 0 0 JOE R WALKER EXECUTIVE BOARD 1.00 X 0 0 0 MATT WALKER COUNCIL COMMISSIONER 3.00 X X 0 0 0 PAUL WEISSGARBER EXECUTIVE BOARD 1.00 2.00 X 0 0 0 DON WENDELL EXECUTIVE BOARD 1.00 X 0 0 0 ROYCE WEST VP SCOUT REACH 1.00 X X 0 0 0 CURT WILKINSON EXECUTIVE BOARD 1.00 X 0 0 0 GORDON K WRIGHT EXECUTIVE BOARD 1.00 X 0 0 0 LINUS WRIGHT EXECUTIVE BOARD 1.00 X 0 0 0 JAY YOUNG EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL ZACCARA VP OF PROGRAMS 1.00 X X 0 0 0 PAT CURRIE SCOUT EXECUTIVE/CEO/SECY 50.00 4.00 X 429967 0 249494 LYNETTE HENDRICKS CONTROLLER 40.00 X 104035 0 74120 DON BURKE DIRECTOR OF FINANCE 40.00 X 147178 0 116544 GREG BALOG DIRECTOR OF FIELD SVC 40.00 X 121301 0 50751 DAVID WILLIAMS DEPUTY SCOUT EXECUTIVE 40.00 X 148596 0 77127 ESPIE RANDOLPH OUTREACH DIRECTOR 40.00 X 126918 0 120208 SCOTT FERGUSON DIRECTOR OF SUPPORT SVC 40.00 X 137426 0 178402 1215421 0 866646 7 0 1 0 0 539343 602200 2150000 3863009 7154552 CAMP FEES 900099 1265380 1265380 ACTIVITIES 900099 1128647 1128647 COMMISSIONS FROM SCOUT STORE 900099 308577 308577 2702604 39656 39656 10192 0 137905 10192 -137905 -127713 -127713 194200 602200 181062 13138 13138 3745922 1966776 1779146 1779146 MISCELLANEOUS REVENUE 900099 51236 51236 SALE OF SUPPLIES 900099 1875 1875 53111 11614494 4481750 0 -21808 606639 606639 600097 95391 313924 190782 4324686 4037558 102170 184958 191761 162747 14926 14088 577203 531055 15007 31141 338242 292325 23622 22295 45800 45800 100867 95127 1351 4389 39720 39720 1663821 1592223 15249 56349 1365853 1311654 27883 26316 576797 508943 34908 32946 110206 93988 8343 7875 79930 79930 852313 794912 38267 19134 238459 228594 5075 4790 RECOGNITION AWARDS 615632 364881 1921 248830 MISCELLANEOUS 115814 50761 61877 3176 RENT & MAINT - EQUIP. 113426 95447 9249 8730 12557266 10981895 719572 855799 7517480 6057923 1082281 792257 6170670 5337978 82890 294427 4180950 4125096 1694 1694 311169 359491 30131817 9202396 19326289 20929421 1296112 1525448 39969535 39423735 353140 1131752 277109 246713 319440 -17005 949689 1361460 X 25354040 31115814 12878773 6159428 787033 787033 39019846 38062275 39969535 39423735 -942772 -14799 0 X X 0 1 X 1 0 X 14449505 9191455 11880006 13153564 7154552 55829082 14449505 9191455 11880006 13153564 7154552 55829082 6432808 49396274 93201 97935 506572 106529 39656 843893 31193 22125 8877 58857 53111 174163 56847138 30754598 0.86890 0.87320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52968820 216289 1009192 2150000 179926 51864375 50874964 98218 4332171 1840000 182033 314500 52968820 47693388 113022 5006793 1765000 173239 50874964 49627482 1878128 -694307 3028936 88979 47693388 31363116 18471137 2772389 2916355 62805 49627482 0.83530 0.16470 0 1 1 2360074 2360074 25422559 7726188 17696371 2349184 1476208 872976 20929421 CUSTODIAN DEPOSITS 279049 OTHER LIABILITIES 1161 PAYROLL DEDUCTIONS 26269 DUE FROM CAMP WISDOM -323484 -17005 X 12794470 -14799 1194775 1179976 11614494 0 11614494 13007459 450193 450193 12557266 0 12557266 PART X, LINE 2: THE COUNCIL EVALUATES UNCERTAIN TAX POSITIONS, WHICH REQUIRES SIGNIFICANT JUDGMENTS AND ESTIMATES REGARDING THE RECOVERABILITY OF DEFERRED TAX ASSETS, THE LIKELIHOOD OF THE OUTCOME OF EXAMINATIONS OF TAX POSITIONS THAT MAY OR MAY NOT BE CURRENTLY UNDER REVIEW AND POTENTIAL SCENARIOS INVOLVING SETTLEMENTS OF SUCH MATTERS. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. AS OF DECEMBER 31, 2014, THE COUNCIL'S TAX YEARS 2011 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CAMP WISDOM INC. REVENUE CONSOLIDATED INTO FINANCIAL STATEMENTS 1,194,775. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAMP WISDOM INC. EXPENSES CONSOLIDATED INTO FINANCIAL STATEMENTS 450,193. GOLF TOURNAMENT 571575 412000 159575 44611 42140 5339 9715 2580 SPORTING CLAYS TOURNAMENT 128385 120000 8385 9830 17851 985 469 2 96440 70200 26240 2537 36814 880 3372 3939 796400 602200 194200 56978 96805 7204 13087 6988 181062 13138 1 ASSISTANCE TO NEEDY CHILDREN TO PARTICIPATE IN THE ORGANIZATION'S PROGRAMS. 9782 606639 CASH PAID TO PROVIDE NON-CASH ASSISTANCE. SUPPLIES, UNIFORMS, SCHOLARSHIPS PART I, LINE 2: ALL DISBURSEMENTS ARE NEED BASED, GIVEN TO THOSE WHO SELF-IDENTIFY AS QUALIFIED. INDEPENDENT VERIFICATION IS PERFORMED BY PHONE OR IN PERSON TO MAKE SURE THAT THE REQUEST IS FOR A REGISTERED MEMBER OF THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 PAT CURRIE SCOUT EXECUTIVE/CEO/SECY 429967 0 0 0 0 0 27853 202505 19136 0 476956 202505 0 0 LYNETTE HENDRICKS CONTROLLER 104035 0 0 0 0 0 10425 55013 8682 0 123142 55013 0 0 DON BURKE DIRECTOR OF FINANCE 147178 0 0 0 0 0 9744 87060 19740 0 176662 87060 0 0 GREG BALOG DIRECTOR OF FIELD SVC 121301 0 0 0 0 0 9361 21142 20248 0 150910 21142 0 0 DAVID WILLIAMS DEPUTY SCOUT EXECUTIVE 148596 0 0 0 0 0 10897 45585 20645 0 180138 45585 0 0 ESPIE RANDOLPH OUTREACH DIRECTOR 126918 0 0 0 0 0 12959 93482 13767 0 153644 93482 0 0 SCOTT FERGUSON DIRECTOR OF SUPPORT SVC 137426 0 0 0 0 0 13758 150082 14562 0 165746 150082 0 0 FORM 990, PART VI, SECTION A, LINE 2 CERTAIN BOARD MEMBERS ARE RELATED THROUGH MARRIAGE OR THROUGH FAMILY TIES. SOME FAMILIES HAVE A LONG HISTORY OF SUPPORT FOR THIS ORGANIZATION, BUT THEIR NUMBERS ON THE BOARD ARE IMMATERIAL. FORM 990, PART VI, SECTION B, LINE 11 THE CEO OF THE ORGANIZATION REVIEWS ALL FORMS BEFORE SHARING THEM WITH THE AUDIT & ETHICS COMMITTEE. AFTER THEIR APPROVAL, THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES A COMPENSATION COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THIS BOARD USES COMPARABLE DATA TO DETERMINE THE REASONABLENESS OF COMPENSATION PROPOSALS. CONTEMPORANEOUS SUBSTANTIATION IS FOUND IN THE MINUTES TO THE MEETINGS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 1023 APPLICATION FOR EXEMPTION AND ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, COLUMN F & FORM 990, SCH J, PART II, COLUMN C THE 2014 ANNUAL INCREASE IN PENSION ACTUARIAL VALUE (AS PROVIDED BY THE BOY SCOUTS OF AMERICA NATIONAL COUNCIL) IS INCLUDED IN THE ABOVE REFERENCED COLUMNS AS FOLLOWS: OFFICER/HIGHEST COMPENSATED EMPLOYEE INCREASE PAT CURRIE $202,505 DON BURKE $87,060 DAVID WILLIAMS $45,585 ESPIE RANDOLPH $93,482 SCOTT FERGUSON $150,082 GREG BALOG $21,142 FORM 990, PART XII, LINE 2C THE RESPONSIBILITIES OF THE AUDIT COMMITTEE ARE UNCHANGED FROM PRIOR YEARS. SCHEDULE G, PART I, LINE 2(B)(IV) THE PROFESSIONAL FUNDRAISING SERVICES SECURED PLEDGES DURING THE YEAR OF $5,756,600. CASH COLLECTED FROM PRIOR YEAR AND CURRENT YEAR PLEDGES WAS $3,790,540. THE REMAINDER OF THE PLEDGES WILL BE RECEIVED IN CASH IN FUTURE YEARS. CIRCLE TEN BOY SCOUT FOUNDATIONBOY SCOUTS OF AMERICA TRUST FUND 571 CIRCLE 8605 HARRY HINES BLVD DALLAS TX 75235 756026210 PROVIDE GRANTS TO CIRCLE TEN COUNCIL TX LINE 11A, I PUBLIC CHARITY 0 CAMP WISDOM INC 8605 HARRY HINES BLVD DALLAS TX 75235 460924906 SUPPORT ORGANIZATION FOR CAMPSITE DEVELOPMENT TX LINE 11A, I PUBLIC CHARITY 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 CIRCLE TEN BOY SCOUT FOUNDATION C 2150000 FMV CIRCLE TEN BOY SCOUT FOUNDATION N CIRCLE TEN BOY SCOUT FOUNDATION O CAMP WISDOM INC B NET BOOK VALUE CAMP WISDOM INC H COST CAMP WISDOM INC O CAMP WISDOM INC K 56460 FMV