2024-09-23T15:21:21-05:00 2023-12-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-01-01 412072251 CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION INC CROS 3178137125 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 JOSEPH E WILTROUT CEO 3178137125 2024-09-23 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-09-23 2023 2024-08-08 14:25:15Z JOSEPH E WILTROUT 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 8754491 0 1761 X WWW.CROSSROADSBSA.ORG X 2001 IN MANAGING THE ENDOWMENT FUND OF THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. 10 10 0 10 0 0 1001811 86393 0 0 -76209 -174588 0 0 925602 -88195 3828889 907717 0 0 0 0 0 0 0 133090 103101 3961979 1010818 -3036377 -1099013 16957701 18232149 0 0 16957701 18232149 MANAGING THE ENDOWMENT FUND OF THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. 0 0 1010818 907717 -122235 MANAGING THE ENDOWMENT FUND OF THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. OF THE TOTAL PROGRAM EXPENSE AMOUNT, $102,101 WAS PAID TO INVESTMENT MANAGERS FOR INVESTMENT MANAGEMENT FEES. 1010818 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X THE ORGANIZATION 3178137125 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 X ANDREW WILKINSON DIRECTOR, CHAIR 0.10 X X 0 0 0 JONATHAN BRANT DIRECTOR 0.10 X 0 0 0 TOM EASTERDAY DIRECTOR 0.10 X 0 0 0 CHARLES GOLDEN DIRECTOR 0.10 X 0 0 0 PHILIP KAPPES DIRECTOR 0.10 X 0 0 0 CLARK MILLMAN DIRECTOR 0.10 X 0 0 0 SAM ODLE DIRECTOR 0.10 X 0 0 0 ROBERT PALMER DIRECTOR 0.10 X 0 0 0 RAFAEL SANCHEZ DIRECTOR 0.10 X 0 0 0 MIKE WELLS DIRECTOR 0.10 X 0 0 0 0 0 0 0 0 0 0 0 86393 86393 327455 327455 8340643 8842686 -502043 -502043 -502043 -88195 0 0 -174588 907717 907717 102101 102101 MISCELLANEOUS EXPENSE 1000 1000 1010818 1010818 0 0 137208 366 923698 26137 0 50010 12772920 14852390 3123875 3303246 16957701 18232149 0 0 X 256560 256728 16701141 17975421 16957701 18232149 16957701 18232149 X -1099013 2220118 153343 X X 0 1 X 1 0 X X 1 CROSSROADS OF AMERICA COUNCIL 350867962 7 1 907717 0 1 907717 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16957701 52353 1222095 18232149 28920426 1001811 -6845515 6119021 16957701 29157933 121899 2291753 2500000 151159 28920426 26196389 2062477 1810137 750000 161070 29157933 15657572 8128883 2523968 114034 26196389 0.01408 0.98592 0.00000 0 0 0 CHARITABLE TRUSTS AND OTHER ASSETS 3303246 3303246 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO PROVIDE A SOURCE OF REVENUE TO ASSIST IN FUNDING THE MISSION AND OPERATIONS OF THE CROSSROADS OF AMERICA COUNCIL, BSA (RELATED PARTY). PART X, LINE 2: THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC.'S OPERATING AND CAPITAL FUNDS AS WELL AS CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION, INC. FINANCIAL STATEMENTS. THE CONSOLIDATED INCOME TAX STATUS FOOTNOTE READS AS FOLLOWS: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 511 OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL IS EXEMPT FROM STATE INCOME TAXES UNDER SIMILAR STATE LAWS. THE FOUNDATION IS ALSO EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE SAME LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS AND RECOGNIZE A TAX LIABILITY FOR UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED TAX POSITIONS, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL AND THE FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS IN PROGRESS. 0 CROSSROADS OF AMERICA COUNCIL BOY SCOUTS OF AMERICA INC 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 350867962 501(C)(3) 907717 0 GENERAL SUPPORT 1 0 FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION BORD OF DIRECTOR TERMS ARE STAGGERED SO THAT ONE-THIRD OF DIRECTOR TERMS EXPIRE EACH YEAR IN A THREE YEAR CYCLE. NOMINATIONS TO THE BOARD OF DIRECTOR IS MADE BY THE NOMINATING COMMITTEE OF THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC., WITH FINAL APPROVAL BY BOTH THE BOARD OF DIRECTORS (FOUNDATION) AND THE BOARD OF DIRECTORS (CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC.) AS PART OF ITS ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL ACTIONS OF THE FOUNDATION MUST BE APPROVED BY A QUORUM (ONE-THIRD) REPRESENTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE COUNCIL'S AUDIT COMMITTEE, THE FOUNDATION CHAIRMAN, AND MEMBERS OF THE MANAGEMENT STAFF INCLUDING THE SCOUT EXECUTIVE, PRESIDENT & CEO AND THE COUNCIL'S EXECUTIVE VP OF OPERATIONS. FOLLOWING THE REVIEW, A FINAL DRAFT IS PRESENTED TO THE FOUNDATION BOARD OF DIRECTORS AND THE COUNCIL'S BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C 1. ANNUAL BOARD RESOLUTIONS APPROVE BOTH OFFICER AND EMPLOYEE CONFLICT OF INTEREST POLICY (MONTH APPROVED - JANUARY) 2. ALL EMPLOYEES OF THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. 3. THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA'S EXECUTIVE VP OF OPERATIONS MONITORS ALL CONTRACTUAL ARRANGEMENTS FOR POTENTIAL CONFLICTS ON INTEREST AND BRINGS ANY SUCH INSTANCES TO THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA FOUNDATION BOARD OF DIRECTORS ATTENTION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS NO EMPLOYEES. ALL COMPENSATION IS DETERMINED BY THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUST 187,383. PROVISION FOR UNCOLLECTIBLE PLEDGES -34,040. FORM 990, PART XII, LINE 2C THE CROSSROADS OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, INC. HAS A VOLUNTEER AUDIT COMMITTEE THAT ASSUMES GOVERNANCE RESPONSIBILITY FOR ENGAGEMENT OF AUDITORS, OVERSIGHT OF THE AUDIT, REVIEW OF DRAFT AUDIT DOCUMENTS, MEETING WITH THE AUDITORS PRIOR TO AUDIT COMPLETION, AND REVIEW OF DRAFT COUNCIL AND FOUNDATION FORM 990S. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CROSSROADS OF AMERICA COUNCIL BOY SCOUTS OF AMERICA INC 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 350867962 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES IN 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CROSSROADS OF AMERICA COUNCIL BOY SCOUTS OF AMERICA INC B 907717 FMV