2024-08-22T11:05:20-04:00 2023-12-31 561138530 BUTLER BURKE LLP 100 CLUB OAKS COURT SUITE A WINSTONSALEM NC 27104 990 2023-01-01 237327860 FAR EAST COUNCIL 803 FARE 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JA 96373-5049 DOUG HYMAS COUNCIL PRESIDENT 0989719014 2024-07-18 true false JANE R POTTER P01057495 3367682310 2024-07-18 2023 2024-08-08 14:25:15Z BOY SCOUTS OF AMERICA INC DOUG HYMAS CAMP FOSTER UNIT 35409 FPO OKINAWA FPO, OKINAWA JA 96373-5049 1343195 false X WWW.FAREASTCOUNCIL.ORG X 1953 DE THE COUNCIL SHALL PROMOTE, 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. 50 50 17 1362 0 620672 584275 189755 415563 98991 139567 99804 92512 1009222 1231917 0 0 522055 590799 0 82057 377886 549652 899941 1140451 109281 91466 2307104 2394274 149548 133499 2157556 2260775 X THE COUNCIL SHALL PROMOTE, 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. false false 957741 415563 THE COUNCIL FULFILLS THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVICE ORGANIZATIONS AND COMMUNITY GROUPS USING THE SCOUTING PROGRAM WHILE MAINTAINING STANDARDS AND POLICIES, PROTECTING OFFICIAL BADGES AND INSIGNIA, AND PROVIDING ADEQUATE LEADERSHIP AND FINANCES. 957741 true true false false false false false false true true true false false false false true true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 17 true false false false false false false false false false false false false X 50 50 true false false false false true true true true false true true true true true true true true true true false X X THE ORGANIZATION 0989719014 CAMP FOSTER UNIT 35409 FPO OKINAWA JAPAN AP 963735049 X HARRY LONG INTERNATIONA 1.00 X 0 0 0 DALE SCHOLLE COUNCIL COMM 1.00 X 0 0 0 JACOBB CAONES INTERNATIONA 1.00 X 0 0 0 DON RIEGGER COUNCIL COMM 1.00 X 0 0 0 BILL BRYSON PAST PRESIDE 1.00 X 0 0 0 JOHN TRAYLOR NESA/ALUMNI 1.00 X 0 0 0 JON JUSTINE ASIA SOUTH D 1.00 X 0 0 0 MELISSA GMUER DE MORA COUNCIL COMM 1.00 X 0 0 0 LISA KRAUSE SOUTH DISTRI 1.00 X 0 0 0 JUSTIN WENTWORTH IV COMM/TECH CH 1.00 X 0 0 0 MALLORY RIEGGER LONE SCOUTS 1.00 X 0 0 0 EDGAR LABENNE COUNCIL COMM 1.00 X 0 0 0 HOPE CARTER CAMPING CHAI 1.00 X 0 0 0 DAN WHITAKER CHAIR EAGLE 1.00 X 0 0 0 DAVE NAKABAYASHI INTERNATIONA 1.00 X 0 0 0 NICK POLLACIA OA LODGE ADV 1.00 X 0 0 0 DAVID NICHOLS PAST PRESIDE 1.00 X 0 0 0 PAUL ADKINS COUNCIL COMM 1.00 X 0 0 0 CHRIS TAYLOR COUNCIL COMM 1.00 X 0 0 0 IAN SCOTT ASIA CENTRAL 1.00 X 0 0 0 MARK VAN COTT COUNCIL COMM 1.00 X 0 0 0 SHINJI YAMASAKI COUNCIL COMM 1.00 X 0 0 0 BURT OKAMOTO ASIA EAST DI 1.00 X 0 0 0 COLIN YARKER WOOD BADGE C 1.00 X 0 0 0 JUSTIN WENTWORTH III PAST PRESIDE 1.00 X 0 0 0 KRISTEN GRAFF COUNCIL COMM 1.00 X 0 0 0 KEN NAKAI INTERNATIONA 1.00 X 0 0 0 MARTY CARTER ASIA EAST DI 1.00 X 0 0 0 MIKE LEWIS COUNCIL COMM 1.00 X 0 0 0 RICK HATHAWAY COUNCIL COMM 1.00 X 0 0 0 ROB KEISTER NYLT COORDIN 1.00 X 0 0 0 TODD GELINAS INTERNATIONA 1.00 X 0 0 0 MARTY ROBERTS COUNCIL COMM 1.00 X 0 0 0 AARON LLOYD BEG MARCH COUNCIL COMM 1.00 X 0 0 0 BRITTANY SCOTT BEG MARCH COUNCIL COMM 1.00 X 0 0 0 CHRIS SCHOB BEG MARCH ADVANCEMENT 1.00 X 0 0 0 ERIC WARNER BEG MARCH COUNCIL COMM 1.00 X 0 0 0 MARYBEL HAMMER BEG MARCH COUNCIL COMM 1.00 X 0 0 0 MONIQUE WONG BEG MARCH SEA SCOUT CO 1.00 X 0 0 0 HEIDI HUNTER BEG JUNE ASIA CENTRAL 1.00 X 0 0 0 JAKE HEILEMANN BEG JUNE YOUTH OA LOD 1.00 X 0 0 0 KELSON DUGDALE BEG JUNE YOUTH VOA PR 1.00 X 0 0 0 LORRAINE HORTON BEG AUGUST ASIA WEST DI 1.00 X 0 0 0 DENNIS BARON END JUNE YOUTH OA LOD 1.00 X 0 0 0 NATHAN KIM END JUNE YOUTH VOA PR 1.00 X 0 0 0 BRANDON WILKINS END JULY ASIA WEST DI 1.00 X 0 0 0 BRAD PARKER END MARCH COUNCIL COMM 1.00 X 0 0 0 BRETT GILBERT END MARCH COUNCIL COMM 1.00 X 0 0 0 DAVID FILBECK END MARCH COUNCIL COMM 1.00 X 0 0 0 JULIE FUKUDA END MARCH COUNCIL COMM 1.00 X 0 0 0 KEN ELLETT END MARCH COUNCIL COMM 1.00 X 0 0 0 NECIA GILBERT END MARCH COUNCIL COMM 1.00 X 0 0 0 TANYA PEACOCK END MARCH COUNCIL COMM 1.00 X 0 0 0 DOUG HYMAS COUNCIL PRES 1.00 X X 0 0 0 DANIEL O'NEILL COUNCIL COMM 1.00 X X 0 0 0 EARL JACKSON VP OF PROGRA 1.00 X X 0 0 0 ZAC GUNTHER VP ADMINISTR 1.00 X X 0 0 0 LAURA GUTZWILLER VP OF FINANC 1.00 X X 0 0 0 SLATER RHEA VP MEMBERSHI 1.00 X X 0 0 0 JOHN ROTRUCK COUNCIL TREA 1.00 X X 0 0 0 false false false 14845 17453 367023 184954 584275 CAMPING ACTIVITIES 900099 245223 245223 OTHER SCOUTING ACTIVITIES 900099 170340 170340 415563 41936 41936 97631 97631 97631 97631 17453 4036 -4036 -4036 203790 107242 96548 96548 1231917 415563 232079 396315 348757 19816 27742 39684 34922 1984 2778 125340 110299 6267 8774 29460 25925 1473 2062 598 478 48 72 28298 22638 2264 3396 13898 13898 12056 9645 964 1447 960 768 77 115 33354 26696 2356 4302 33766 33766 41270 41270 188705 160400 15096 13209 14352 14352 157 126 12 19 10074 8765 524 785 PROGRAM SUPPLIES 70500 67856 1939 705 MISCELLANEOUS 43507 19048 18087 6372 RECOGNITION AWARDS 39579 30661 414 8504 EQUIPMENT RENT AND MAINTE 18237 15567 1067 1603 341 154 15 172 1140451 957741 100653 82057 229560 145083 2500 9517 61830 53104 123187 140685 18599 20765 7490 6339 1308 1151 1781277 1916430 88843 107539 2307104 2394274 7330 5895 53375 20065 88843 107539 149548 133499 X 2043647 2141494 113909 119281 2157556 2260775 2307104 2394274 91466 11753 X false true X true false X 529587 602930 543115 620672 584275 2880579 529587 602930 543115 620672 584275 2880579 2880579 28797 36666 24848 31831 41936 164078 257867 144435 144207 203530 203790 953829 3998486 1484854 0.72040 0.70560 X PART II, LINE 10 SALES OF INVENTORY- EXCLUDED 953,829 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1819686 55372 149051 13898 2010211 1838973 314289 -321595 11982 1819686 2162661 19120 451233 794041 1838973 1873447 14000 275214 2162661 1470356 109000 294091 1873447 0.94070 0.05930 false false 7490 6339 1151 1151 X 1233808 11753 4036 15789 1218019 13898 13898 1231917 1130589 4036 4036 1126553 13898 13898 1140451 SCHEDULE D, PAGE 2, PART IV, LINE 2B CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORM SUPPLIES. SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. THE COUNCIL'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR- PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. IT IS THE OPINION OF MANAGEMENT THAT THE COUNCIL HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE COUNCIL IS REQUIRED TO FILE A FEDERAL EXEMPT ORGANIZATION TAX RETURN (FORM 990) ANNUALLY TO RETAIN ITS EXEMPT STATUS. THE COUNCIL IS ALSO REQUIRED TO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) FOR ANY YEAR UNRELATED BUSINESS INCOME EXCEEDS 1,000. THE COUNCIL'S FORM 990 FILINGS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 4,036 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 4,036 false OKINAWA, JAPAN 2 10 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 1140451 TOKYO, JAPAN 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES THAILAND 1 SCOUTING ACTIVITIES SCOUTING ACTIVITIES 2 12 2 12 1140451 1140451 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 OKINAWA, JAPAN 1,140,451 0 TOKYO, JAPAN 0 0 THAILAND 0 0 EAGLE SCOUT GAL 17453 17453 2165 1871 17453 17453 2165 1871 4036 -4036 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL SHALL PROMOTE, 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, 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 IN ACHIEVING THIS PURPOSE. EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE COUNCIL SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS, YOUNG MEN, AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS. FORM 990, PAGE 6, PART VI, LINE 2 DON RIEGGER MALLORY RIEGGER STRATEGIC PL BOARD MEMBER MARRIED JUSTIN WENTWORTH III JUSTIN WENTWORTH IV PAST PRES. COMM/TECH CH FATHER-SON BRITTANY SCOTT IAN SCOTT BOARD MEMBER ASIA CENTRAL MARRIED HOPE CARTER MARTY CARTER CAMPING CH. ASIA EAST DI MARRIED FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS THAT MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AT THAT TIME. A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP PERSONAL, FINANCIAL, OR OTHERWISE THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF ITS INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B SEE LINE 15A'S EXPLANATION. FORM 990, PAGE 6, PART VI, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES) THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICES CENTER LOCATED AT CAMP FOSTER UNIT 35049, FPO AP 96373 OR ON THE COUNCIL'S WEBSITE AT HTTP://WWW.FAREASTCOUNCIL.ORG. ALL DOCUMENTS ARE REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990T, ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, MINUTES OF THE EXECUTIVE BOARD MEETINGS.