2025-09-26T15:41:01-05:00 2024-12-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2024-01-01 530204610 NATIONAL CAPITAL AREA COUNCIL BOY SCOUTS OF AMERICA NATI 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 208143897 MARIO PEREZ SCOUT EXECUTIVE 3015309360 2025-09-23 1 0 J CALVIN MARKS P01226973 9197196400 2024 2025-03-06 01:10:19Z MARIO PEREZ 9190 ROCKVILLE PIKE BETHESDA MD 208143897 15340524 0 1761 X WWW.NCACBSA.ORG X 1922 DC THE NATIONAL CAPITAL AREA COUNCIL PROMOTES WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 68 67 307 16600 0 0 6403419 5092942 3493689 2977703 524125 1882740 1385681 2920711 11806914 12874096 34112 48511 0 0 4847455 5534220 69000 0 789988 4847226 4700372 9797793 10283103 2009121 2590993 43121559 44340842 4830877 2803198 38290682 41537644 X 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 8590631 48511 2977703 THE COUNCIL DELIVERED SCOUTING PROGRAMS TO OVER 30.000 YOUTH MEMBERS IN 2024. SCOUTING PROGRAMS INCLUDE THE FOLLOWING:LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTS - A ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST GRADE (OR 7-YEAR-OLD) CHILD AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTING - AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH GRADE OR 5 TO 11 1/2 YEARS OF AGE. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURING - A PROGRAM FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.EXPLORING - A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELP YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. 8590631 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 307 1 0 0 0 0 0 0 0 0 0 0 0 0 X 68 67 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X KENT SPANIER 3015309360 9190 ROCKVILLE PIKE BETHESDA MD 20814 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 40.00 X X 300591 0 51856 MR KENT SPANIER CHIEF FINANCIAL OFFICER 40.00 X 208308 0 40175 MR GEORGE MURDOCH DEPUTY SCOUT EXECUTIVE 40.00 X 172232 0 37298 MR STUART GOINS DIRECTOR OF FIELD OPERATIONS 40.00 X 127562 0 23478 MR MATTHEW KECK DIRECTOR OF SUPPORT SERVICES 40.00 X 104841 0 19192 MR MORGAN H SULLIVAN COUNCIL PRESIDENT 1.00 X X 0 0 0 MR LOUIS MOLININI EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 MR DANIEL KOTTER TREASURER 1.00 X X 0 0 0 MR WILLIAM JAY CO-GENERAL COUNSEL 1.00 X X 0 0 0 MS NICOLE SMITH CO-GENERAL COUNSEL 1.00 X X 0 0 0 COL JOSEPH ENGLEBRECHT USAF RET COUNCIL COMMISSIONER (INCOMING 2024) 1.00 X X 0 0 0 MR ROY ROGERS VP DISTRICT OPERATIONS 1.00 X X 0 0 0 MR BOBBY BURCHFIELD VP FINANCE 1.00 X X 0 0 0 MR PETER J PANTUSO VP LEADERSHIP & PERFORMANCE 1.00 X X 0 0 0 MS MIMI GEERGES VP MARKETING & COMMUNICATIONS (INCOMING 2024) 1.00 X X 0 0 0 MS MIMI BRANIFF VP MEMBERSHIP 1.00 X X 0 0 0 MAJ GEN CRAIG WESTON USAF RET VP OUTDOOR ADVENTURE 1.00 X X 0 0 0 COL CHRISTIAN GRIGGS USA RET VP PROGRAM IMPACT 1.00 X X 0 0 0 HON J RANDOLPH BABBITT DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR JOSHUA BATTEN DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR HOWARD BENSON DISTRICT CHAIR 1.00 X 0 0 0 DR MICHAEL BOURKE DIRECTOR 1.00 X 0 0 0 DR WILLIAM W BOWERMAN DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR BARRY BROWN DIRECTOR 1.00 X 0 0 0 MR AARON D BURCIAGA DIRECTOR 1.00 X 0 0 0 MR GEORGE F CAVE DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR MICHAEL CHAVIRA DIRECTOR 1.00 X 0 0 0 COL KENNETH P DAVIS USA RET PHD DIRECTOR 1.00 X 0 0 0 MR DARRYL DONAHUE DISTRICT CHAIR 1.00 X 0 0 0 DR ARDEN DOUGAN DIRECTOR 1.00 X 0 0 0 COL DAVID T DUHADWAY USAF RET DIRECTOR 1.00 X 0 0 0 MR DALE EDWARDS DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR KARL ELY DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR ASHER EMBRY YOUTH REPRESENTATIVE 1.00 X 0 0 0 MR JONATHAN L ETHERTON DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR GREGORY FERRARA DIRECTOR (INCOMING 2024) 1.00 X 0 0 0 MR MICHAEL FILIPOWICZ DIRECTOR 1.00 X 0 0 0 MR BRYAN N MARTIN FIRVIDA DIRECTOR 1.00 X 0 0 0 MR W SCOTT GRAY IV DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR ROBERT BOB L GREENE DIRECTOR 1.00 X 0 0 0 MR DENNIS M GURTZ DIRECTOR 1.00 X 0 0 0 MR KEVIN HAIMOVICI DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 MR JUSTIN HANEY DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MR RICHARD HARRINGTON DIRECTOR 1.00 X 0 0 0 MR RAFAY HASSAN DISTRICT CHAIR 1.00 X 0 0 0 MS STEPHANIE HERRERA DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR KEVIN HUGHES DIRECTOR (INCOMING 2024) 1.00 X 0 0 0 MR GENE IRISARI DIRECTOR 1.00 X 0 0 0 MR JIMMIE JONES II DIRECTOR 1.00 X 0 0 0 MR VINCENT KIERNAN DISTRICT CHAIR 1.00 X 0 0 0 MR JOHN KILDUFF DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MR ROBERT KYLE DIRECTOR 1.00 X 0 0 0 MS JULIA MAE-SHEN LESKO DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR JOE MARGRAF DISTRICT CHAIR 1.00 X 0 0 0 DR AARON MARRS DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MS MARJORIE MCDONALD DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 MR THOMAS J MCKEEVER JR DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR NED MONROE DIRECTOR 1.00 X 0 0 0 MR JOHN B MONTGOMERY DIRECTOR 1.00 X 0 0 0 MS ASHLEE REID MOREHOUSE DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR JAMES L MORGAN DIRECTOR 1.00 X 0 0 0 MR LARRY MOSS DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 MR VINCENT NAPOLEON DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MS JULIA L O'BRIEN DIRECTOR 1.00 X 0 0 0 MR ROB PAINTER DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MR MICHAEL PARRISH DISTRICT CHAIR 1.00 X 0 0 0 MR ANTHONY PHILLIPS DIRECTOR (INCOMING 2024) 1.00 X 0 0 0 MR CHIP POWELL DISTRICT CHAIR 1.00 X 0 0 0 MR MARK RAMIREZ DIRECTOR (INCOMING 2024) 1.00 X 0 0 0 MR ERIC W RASMUSSEN DIRECTOR 1.00 X 0 0 0 MR DAVID RICHARDSON DIRECTOR 1.00 X 0 0 0 MR PAUL RINALDI DIRECTOR 1.00 X 0 0 0 MR PATRICK ROONEY DIRECTOR 1.00 X 0 0 0 MR WILLIAM SCANLAN DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 MS JAMIE SCHAFER DIRECTOR 1.00 X 0 0 0 MS SOPHIE SCHELL YOUTH REPRESENTATIVE 1.00 X 0 0 0 MR HUNTER SHELLEY DISTRICT CHAIR 1.00 X 0 0 0 MR TERRY SIMON DIRECTOR 1.00 X 0 0 0 MR KENNETH SPRINKLE DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MR ROLAND TAYLOR DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 MR WILLIAM TOTTEN DISTRICT CHAIR 1.00 X 0 0 0 MR CHARLES TRUDE DISTRICT CHAIR 1.00 X 0 0 0 MR CARLOS VALLEJO DISTRICT CHAIR 1.00 X 0 0 0 MR PUNEET VERMA DIRECTOR 1.00 X 0 0 0 HON ANDREW WHEELER DIRECTOR 1.00 X 0 0 0 MR ULYSSES WHITE DISTRICT CHAIR (OUTGOING 2024) 1.00 X 0 0 0 REV DR MARK E WHITLOCK JR DIRECTOR (OUTGOING 2024) 1.00 X 0 0 0 MR ARDEN WIDMANN DIRECTOR 1.00 X 0 0 0 DR JAMES WILSON DIRECTOR (INCOMING 2024) 1.00 X 0 0 0 MR DANIEL A WITT DIRECTOR 1.00 X 0 0 0 MR STEVE WOLFSON DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 MR ROBERT D WOOD DIRECTOR 1.00 X 0 0 0 MS TRACI YATES DISTRICT CHAIR (INCOMING 2024) 1.00 X 0 0 0 913534 0 171999 5 0 1 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 PROGRAM SERVICES & FEES 556738 US FOODS INC PO BOX 602215 CHARLOTTE NC 28260 CAMP CATERING 251606 MARION HILL ASSOCIATES INC 1740 5TH AVENUE NEW BRIGHTON PA 15066 CONSTRUCTION & REPAIRS 211625 BRISTOL CAPITAL CORPORATION 944 ROSE AVENUE SUITE 401 NORTH BETHESDA MD 20852 CONSULTING 175000 FIRST ONSITE 5706 FREDERICK AVE ROCKVILLE MD 20852 CONSTRUCTION & REPAIRS 103709 5 142344 725480 10000 4215118 33400 5092942 CAMPING FEES 900099 2340812 2340812 ACTIVITY REVENUE 900099 636891 636891 2977703 443339 443339 305375 196382 108993 108993 108993 578692 1500000 538133 101158 40559 1398842 1439401 1439401 162978 725480 171268 -8290 -8290 2305506 1459487 846019 846019 1973989 1973989 1973989 12874096 3823722 0 3957432 48511 48511 810460 638327 93211 78922 3715914 2931688 421106 363120 369330 288074 45953 35303 314065 245409 38633 30023 324451 258717 34620 31114 23400 14156 4523 4721 62428 37768 12066 12594 54329 54329 302025 182723 58374 60928 6919 5676 150 1093 1168819 1107013 17683 44123 85164 51522 16459 17183 578483 547173 16951 14359 398482 351202 25290 21990 159239 144007 9526 5706 30 25 3 2 170461 170461 1084441 1055501 20174 8766 215659 199011 13126 3522 RECOGNITION 260883 212918 16389 31576 CATERING 41506 41017 118 371 EMPLOYMENT EXPENSES 41382 21443 2399 17540 DUES & SUBSCRIPTIONS 9885 7919 546 1420 36837 30370 855 5612 10283103 8590631 902484 789988 1730351 1770038 6002740 3156936 237075 2927707 110320 34793 179440 175593 92124 91614 44169879 20519189 24585642 23650690 10005206 11871707 178661 661764 43121559 44340842 449519 426985 857251 1319758 1955436 456745 1568671 599710 4830877 2803198 X 27040090 29552830 11250592 11984814 38290682 41537644 43121559 44340842 X 2590993 657292 -1323 X 0 1 X 1 0 X 5245578 4903632 3097561 6403419 5092942 24743132 5245578 4903632 3097561 6403419 5092942 24743132 6820625 17922507 604142 911347 633167 655101 748714 3552471 138082 152629 846333 324182 1973989 3435215 31730818 21618239 0.56480 0.66060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11933408 1944184 797314 7 449367 14225532 9967765 1474000 506880 15237 11933408 15795720 76003 -2340323 115 3563520 9967765 14571562 231546 1006118 13506 15795720 14178061 11668 669855 9320 278702 14571562 0.38440 0.61560 0 0 10886051 10886051 23842370 14501649 9340721 166252 166252 0 1961288 1520655 440633 7313918 4330633 2983285 23650690 11871707 F 11871707 OPERATING LEASE LIABILITY 599710 599710 X 13698948 657292 17950 675242 13023706 54329 -203939 -149610 12874096 10451986 17950 205262 223212 10228774 54329 54329 10283103 PART IV, LINE 2B: THE COUNCIL HOLDS CASH ON BEHALF OF OTHER ORGANIZATIONS WHICH IS INCLUDED IN THE AUDITED FINANICALS AS RESTRICTED CASH. PART V, LINE 4: THE COUNCIL HAS AN ENDOWMENT FUND SPENDING POLICY THAT ALLOWS UP TO 5% ON A ROLLING THREE-YEAR AVERAGE FOR USE IN THE OPERATIONS FUND TO PROVIDE ONGOING SUPPORT FOR THE PROGRAMS THAT SUPPORT OUR MORE THAN 30,000 YOUTH MEMBERS. THE COUNCIL HAS A LONG-TERM GOAL TO SECURE NEW GIFTS ANNUALLY TO CONTINUE TO GROW THE ENDOWMENT AND ITS ABILITY TO SUPPORT OUR EVER GROWING PROGRAMS TO THE COMMUNITIES WE SERVE. PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -196,382. SPECIAL EVENT EXPENSES -7,557. COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 196,382. SPECIAL EVENT EXPENSES 7,557. COST OF GOODS SOLD BAD DEBT 1,323. 1 GALA 318464 259288 59176 23415 33434 450 8312 TECHNOLOGY LUNCHEON 254128 217113 37015 5072 27970 4450 5 315866 249079 66787 5851 49088 13226 888458 725480 162978 34338 110492 450 25988 171268 -8290 0 INDIVIDUAL ASSISTANCE 999 48511 PART I, LINE 2: THE COUNCIL PAYS ASSISTANCE DIRECTLY TO THE INSITUTION TO ENSURE THEY ARE BEING USED FOR THE INTENDED PURPOSE. X X X X 0 0 0 0 0 0 0 0 0 MR MARIO PEREZ SECRETARY/CEO/SCOUT EXECUTIVE 296049 0 0 0 4542 0 34550 0 17306 0 352447 0 0 0 MR KENT SPANIER CHIEF FINANCIAL OFFICER 208308 0 0 0 0 0 24479 0 15696 0 248483 0 0 0 MR GEORGE MURDOCH DEPUTY SCOUT EXECUTIVE 172232 0 0 0 0 0 21578 0 15720 0 209530 0 0 0 MR STUART GOINS DIRECTOR OF FIELD OPERATIONS 127562 0 0 0 0 0 14461 0 9017 0 151040 0 0 0 X 4 33400 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED IN RELATION TO PUBLICLY TRADED SECURITIES REFERS TO THE TOTAL NUMBER CONTRIBUTION TRANSACTIONS RATHER THAN THE NUMBER OF SHARES RECEIVED IN THE CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL. THE 990 IS THEN PRESENTED AT AN EXECUTIVE BOARD MEETING BY THE AUDIT COMMITTEE CHAIRMAN. COPIES OF THE FORM 990 WILL BE PROVIDED TO THE EXECUTIVE BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES SIGN AN EMPLOYMENT LETTER WHICH AFFIRMS, AMONG OTHER THINGS, THAT THEY DO NOT HAVE ANY MATERIAL CONFLICTS OF INTEREST AT THE COMMENCEMENT OF EMPLOYMENT. CONFLICTS OF INTEREST WHICH OCCUR DURING THE COURSE OF EMPLOYMENT MUST BE DISCLOSED AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE COMPENSATION IS BASED ON THE BOY SCOUTS OF AMERICA POSITION CLASSIFICATIONS AND APPROVED SALARY RANGES FOR EACH POSITION CLASS. THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE USES THE NATIONAL COUNCIL'S GUIDELINES TO DETERMINE RECOMMENDED SALARY INCREASES WHICH ARE BASED ON THE ACHIEVEMENT OF PERFORMANCE BASED OBJECTIVES. THE CEO'S COMPENSATION WAS LAST REVIEWED IN JANUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -1,323.