2014-11-14T16:40:02-06:00 2013-12-31 Kundinger Corder & Engle PC 475 Lincoln Street Ste 200 Denver CO 80203 990 2013-01-01 840404225 Boy Scouts of America Denver Area Council #61 BOYS 3034555522 10455 West 6th Avenue No 100 Denver CO 80215 John G Cabeza Scout Executive/CEO 3034555522 2014-11-14 1 Maria Montoya P01363907 3035345953 2013 2015-11-30 17:44:51Z John G Cabeza 10455 West 6th Avenue No 100 Denver CO 80215 12721329 0 1761 X www.denverboyscouts.org X 1943 CO To prepare young people to make ethical and moral choices.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. 49 48 271 9891 -986 -5476 5017403 6416637 2772858 3134134 117001 117326 921578 1089803 8828840 10757900 352628 272188 0 0 4497701 4521022 0 0 1032277 3939529 4411049 8789858 9204259 38982 1553641 25911816 25600263 10526205 8499884 15385611 17100379 X See Schedule O. 0 0 2395418 19463 1108191 Traditional Scouting program - Traditional Scouting program total members served in 2013 were 23,468. Beginning in the first grade, boys can join Tiger Cubs and learn about the outdoors, build crafts and develop their social skills. In the second grade, they become Cub Scouts and become more active in outdoor programs, including camping, and are more involved in community service. After the fifth grade, they transition into Boy Scouts and experience more of the outdoors and learn about their role as young adults in their family and community. Young men and women aged 14 - 20 have an opportunity to take part in a high-adventure program called Venturing and engage in more challenging outdoor activities such as white water rafting and alpine trekking. 1283964 61719 5714 Learning for Life Programs - Total members served in 2013 were 31,774. Our non-traditional Scouting programs are diverse and range from providing opportunities for high school students to explore career opportunities to providing tutors and mentors to help inner-city youth with their school work. Our in-school programs complement the teaching curriculum and serves boys and girls in grades K-12. Middle school and high school students can develop life skills and explore career opportunities. Special needs Scouts are given the chance to develop their individual character and abilities by partnering them with Life and Eagle Scouts so that they can participate in the outdoor activities offered at any of our camping facilities. 4232720 191006 2919211 Camping & activities - In 2013, more than 19,008 Scouts and Scouters participated in our camping programs, representing almost 50,000 nights of camping. Our Peaceful Valley Scout Ranch is spread over 3,500 acres in Colorado's Black Forest area. This property hosts three distinct camp operations and offers a unique array of programs and experiences including aquatics, shooting, cycling and horsemanship. Tahosa Rocky Mountain High Adventure Base is a 300 acre mountain camp designed for older Boy Scouts and Venture Scouts. Our Cub Scout Day Camps offer weekly programs at parks, churches and other community areas. Cub Scouts interact with youth from other communities and neighborhoods while working on advancement and other skills. 7912102 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 3 0 1 271 1 1 1 0 0 0 0 1 1 0 0 0 0 X 49 48 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X John G Cabeza 3034555522 10455 West 6th Avenue No 100 Denver CO 80215 Frederic Hamilton Trustee 1.00 1.00 X 0 0 0 M Doak Jacoway Past Chairman 1.00 1.00 X 0 0 0 John P Beeble Trustee 1.00 X 0 0 0 James Wallace Honorary Life Chairman 1.00 1.00 X 0 0 0 Bruce Benson Past Chairman 1.00 1.00 X 0 0 0 Earl Wright Past Chairman 1.00 1.00 X 0 0 0 Jackson Tankersley Jr Past Chairman 1.00 1.00 X 0 0 0 Joseph Wagner Past Chairman 1.00 1.00 X 0 0 0 Louis Bansbach Past Chairman 1.00 1.00 X 0 0 0 Peter Coors Past Chairman 1.00 1.00 X 0 0 0 David C Kikumoto Past Chairman 1.00 1.00 X 0 0 0 Richard Robinson Past Chairman 1.00 1.00 X 0 0 0 Robert Manning Jr Past Chairman 1.00 1.00 X 0 0 0 Timothy Travis Past Chairman 1.00 1.00 X 0 0 0 Barry Hirschfeld Trustee 1.00 X 0 0 0 Brian Pauls Trustee 1.00 X 0 0 0 Dell Van Gilder Trustee 1.00 X 0 0 0 Elbra Wedgeworth Trustee 1.00 X 0 0 0 Glenn Jones Trustee 1.00 X 0 0 0 Hassan Salem Trustee 1.00 X 0 0 0 J Dave Hunter Trustee 1.00 X 0 0 0 John Madden Jr Trustee 1.00 1.00 X 0 0 0 Michael Shaw Trustee 1.00 X 0 0 0 Ralph Klomp Trustee 1.00 X 0 0 0 Kevin R McCarter Trustee 2.00 X 0 0 0 Walker Fleming Trustee 1.00 X 0 0 0 Thomas Honig Trustee 1.00 X 0 0 0 Sharon H Linhart Trustee 1.00 X 0 0 0 Mario Carrera Trustee 1.00 X 0 0 0 William Graebel Trustee 1.00 X 0 0 0 Donald Scott Trustee 1.00 X 0 0 0 Cannon Harvey Trustee 1.00 X 0 0 0 Louis Hutchison Jr Trustee 1.00 X 0 0 0 Mariner Kemper Trustee 1.00 X 0 0 0 Mark Williams Trustee 1.00 X 0 0 0 Michael Severns Trustee 1.00 X 0 0 0 James Travis II Trustee 1.00 X 0 0 0 Charles McNeil Trustee 1.00 X 0 0 0 Mathew Stava Trustee 1.00 X 0 0 0 Joseph B Blake Lifetime Trustee 1.00 X 0 0 0 Charles P Gallagher Lifetime Trustee 1.00 X 0 0 0 Walter F Imhoff Lifetime Trustee 1.00 X 0 0 0 Daniel L Ritchie Lifetime Trustee 1.00 X 0 0 0 Douglas L Jones Council President 2.00 X X 0 0 0 David Steiner Executive Vice President 2.00 X X 0 0 0 Sandford Rothe VP Fiscal Affairs 2.00 X X 0 0 0 James Blair Council Commissioner 1.00 X X 0 0 0 John Ikard Chairman of the Board 4.00 X X 0 0 0 John G Cabeza Scout Exec./CEO 40.00 1.00 X X 225737 0 79620 James Machamer Deputy Scout Executive 40.00 X 108433 0 25587 William McGuire CFO 40.00 X 101282 0 26647 435452 0 131854 3 0 1 0 Compass Group PO Box 91337 Chicago IL 606931337 Summer Camp Food & Commissary Services 584328 Rocky Mountain Reconditioning 11407 W I-70 Frtge Rd N Wheat Ridge CO 80033 Construction Services 344801 2 260291 546572 763722 4846052 115752 6416637 Camping & activities 900099 2919211 2919211 Traditional Scouting 900099 209209 209209 LFL Scouting 900099 5714 5714 3134134 554 554 2247 2247 135158 171894 -36736 -36736 -36736 114525 0 114525 114525 35750 78775 273935 546572 273935 0 2416582 1517600 898982 898982 Insurance proceeds 900099 227557 227557 227557 10757900 4033116 -986 309133 272188 272188 390245 298317 45964 45964 3202579 2552066 103404 547109 157955 119243 6463 32249 472764 377478 15266 80020 297479 239962 11535 45982 9746 9746 106131 46075 42732 17324 98606 53766 359 44481 1146259 1099117 4081 43061 38068 32845 727 4496 434576 419023 2165 13388 636288 601185 4089 31014 307162 286441 865 19856 279237 240926 5333 32978 832777 775504 7973 49300 134869 121772 5370 7727 Recognition awards 284018 278188 164 5666 Miscellaneous 103312 88260 3390 11662 9204259 7912102 259880 1032277 3420978 8367097 945003 1117911 861417 914518 53469 60966 273102 175286 24248896 9587188 15111031 14661708 274851 5246816 27926 25911816 25600263 529190 617212 470258 174773 6724000 6724000 1650594 0 1152163 983899 10526205 8499884 X 6885058 6567737 8500553 10532642 15385611 17100379 25911816 25600263 X 1553641 255961 -94834 X X 0 1 X 1 0 X 5091853 4640436 4513823 5017403 6416637 25680152 5091853 4640436 4513823 5017403 6416637 25680152 2432979 23247173 361472 19933 49473 -32286 2801 401393 63284 -24645 -67290 -28615 -986 -58252 78502 227557 306059 26329352 28281964 0.88290 0.91230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21484915 222979 2770923 -763722 23715059 20533991 223720 1512159 -784955 21484915 21147293 59722 70976 -744000 20533991 20287477 38567 1611175 -789926 21147293 21037588 33958 24731 -808800 20287477 0.29000 0.40000 0.31000 0 1 1 3427116 3427116 18214348 7715333 10499015 2195056 1871855 323201 412376 412376 14661708 Interest rate swap liabilities 699574 Funds held in trust (custodial accounts) 284325 983899 X 11073184 255961 255961 10817223 -59323 -59323 10757900 9358416 156404 156404 9202012 2247 2247 9204259 Part V, Line 4: All of the Council's endowment funds are held and administered for it by the Denver Area Council Boy Scouts of America Trust, the Council's supporting organization. As provided by the endowment perpetual trust agreement, an amount equal to 4.5% of the twelve quarter rolling average of the Trust's investment balances is made available for general and donor-specified purposes of the Council each year. Part X, Line 2: The Council adopted guidance related to the uncertainty in income taxes. After evaluating the tax positions taken, none are considered to be uncertain; therefore, no amounts have been recognized as of December 31, 2013. If incurred, interest and penalties associated with uncertain tax positions would be recorded in the period assessed as other operating expense. No interest or penalties have been assessed as of December 31, 2013. Management believes the Council is no longer subject to income tax examinations for years prior to December 31, 2010. Part XI, Line 4b - Other Adjustments: Bond interest income netted against interest expense 2,247. Additional costs attributed to leased portion of building -61,570. Part XII, Line 2d - Other Adjustments: Charter fee paid to the national Boy Scouts of America. 94,834. Additional costs attributed to leased portion of building 61,570. Part XII, Line 4b - Other Adjustments: Bond interest income netted against interest expense 2,247. Sports Breakfast 334000 247272 86728 39707 27972 2543 16506 Sporting Clays 235076 140005 95071 71153 7565 0 16353 4 251431 159295 92136 53251 21264 2350 15271 820507 546572 273935 164111 56801 4893 48130 273935 0 1 Scholarships to obtain an advanced degree. 43 165986 N/A N/A Membership fees paid by the Council on behalf of program participants. 33913 106202 N/A N/A Part I, Line 2: Scholarship awards and membership fees are paid on behalf of the intended program participants directly to the colleges, universities and other organization. Multiple staff confirm the enrollment of the program participants as full-time students and/or as an eligible members of the Boy Scouts of America, National Council. 1 X X X X X X 0 1 0 0 0 0 0 0 0 John G Cabeza Scout Exec./CEO 220406 0 0 0 5331 0 68104 0 11516 0 305357 0 0 0 Part I, Line 4b John G. Cabeza participates in the Council's non-qualified 457(f) deferred compensation plan. During 2013, the Council funded the plan for the first time in the amount of $50,000. A City of Englewood CO 846000583 NoneAvail 2008-10-09 6724000 contruct and equip headquarters facility & scout camp 0 0 0 A 6724000 127756 6596244 2009 0 0 1 1 X 3 115752 Stock sales proceeds 0 0 1 0 Form 990, Part VI, Section B, line 11 A PDF copy of the Form 990 will be emailed to the Audit and Fiscal Affairs Committee members, as well as the governing board of trustees, for their review of the information presented in the return before it is sent to the entire board and filed with the IRS. Form 990, Part VI, Section B, line 12c The Council monitors and enforces compliance with the written conflict of interest policy as follows. The Scout Executive and Secretary of the governing board obtains conflict of interest statements from members of the governing board and staff. The Scout Executive has the additional responsibility to identify and report transactions involving members of the governing board, staff and associated related parties at a regular meeting of the governing board of trustees for approval of those transactions, if any. Form 990, Part VI, Section B, line 15 The compensation of the Scout Executive is established by an executive committee of the governing board, generally, consisting of the Chairman, President, Executive Vice President and other governing board members appointed by the President. The Scout Executive's compensation is reviewed, at least annually by this executive committee. The review includes an assessment of performance against established metrics for the individual as well as the organization as a whole. The compensation review includes comparative salary data for similar organizations provided by a compensation and benefits specialist. Any adjustments to the Scout Executive compensation plan is approved and authorized by the executive committee. Form 990, Part VI, Section C, line 19 The Council's annual report is available online via our website at www.denverboyscouts.org. Additional public information is available upon written request and may be reviewed in the Council's offices during normal business hours. In addition, a copy of the current financial statements and annual public information filings with the state and federal government are mailed within the United States at no cost upon written request. Form 990, Part XI, line 9: Charter fee paid to the national Boy Scouts of America -94,834. Denver Area Council Boy Scouts of America Trust 10455 W 6th Avenue Ste 100 Denver CO 80215 846059377 Council supporting organization CO 501(c)(3) 11a, Type I N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0