2024-11-15T14:24:18-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 060662110 BOY SCOUTS OF AMERICA CONNECTICUT RIVERS COUNCIL INC BOYS 8609132700 60 DARLIN ST EAST HARTFORD CT 06128 MARK SWITZER SCOUT EXECUTIVE AND CEO 8602896669 2024-11-15 1 1 DANIELLE NIHILL P01350943 7819821001 2024-11-15 2023 2024-10-15 13:58:12Z MARK SWITZER 60 DARLIN ST EAST HARTFORD CT 06128 7285456 0 1761 X WWW.CTSCOUTING.ORG X 1995 CT THE CONNECTICUT RIVERS 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 YOUTHS 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. 33 33 199 3780 -49495 0 1113291 3217975 2070635 2603405 231709 392583 264022 565137 3679657 6779100 83859 154858 0 0 1957548 2113175 0 0 268842 1919493 2307544 3960900 4575577 -281243 2203523 10841747 12852440 790055 519770 10051692 12332670 X THE CONNECTICUT RIVERS COUNCIL IS ONE OF NEW ENGLAND'S LARGEST PRIVATE YOUTH-SERVING ORGANIZATIONS; THE CONNECTICUT RIVERS COUNCIL DELIVERS SCOUTING PROGRAMS THAT DEVELOP CHARACTER, CITIZENSHIP, FITNESS, AND LEADERSHIP SKILLS TO OVER 8,300 YOUTH AND MORE THAN 4,000 ADULT VOLUNTEERS IN 127 CITIES AND TOWNS IN CONNECTICUT. 0 0 3918613 154858 2603405 THE CONNECTICUT RIVERS COUNCIL, INC. BOY SCOUTS OF AMERICA (THE COUNCIL) SERVICES 127 TOWNS IN THE STATE OF CONNECTICUT AND HAD 339 UNITS AND 6,015 YOUTHS IN ITS PROGRAMS AS OF DECEMBER 31, 2023. THE COUNCIL OPERATES CAMPING FACILITIES IN THE TOWNS OF ASHFORD, NEW HARTFORD, AND PLYMOUTH.THE COUNCIL IS A NONPROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA (BSA) AND IN ACCORDANCE WITH THE BYLAWS, AND RULES AND REGULATIONS OF THE BSA, 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 THAT ARE NOW IN COMMON USE BY THE BSA.THE COUNCIL'S PROGRAMS ARE CLASSIFIED AS FOLLOWS:CUB SCOUTING:CUB SCOUTING IS A YEAR-ROUND PROGRAM UNIQUELY DESIGNED TO MEET THE NEEDS OF YOUNG BOYS AND GIRLS (KINDERGARTEN THROUGH FIFTH GRADE) AND THEIR FAMILIES. THE PROGRAM OFFERS FUN AND CHALLENGING ACTIVITIES THAT PROMOTE CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. 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 YOUTH DEVELOPMENT PROGRAM THAT PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN AGES 14, OR 13 WITH COMPLETION OF EIGHTH GRADE, THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. LEARNING FOR LIFE:A PROGRAM TO ENABLE YOUNG PEOPLE TO BECOME RESPONSIBLE INDIVIDUALS BY TEACHING POSITIVE CHARACTER TRAITS, CAREER DEVELOPMENT, LEADERSHIP, AND LIFE SKILLS SO THEY CAN MAKE ETHICAL CHOICES AND ACHIEVE THEIR FULL POTENTIAL. STEM SCOUTS:STEM SCOUTS IS A PROGRAM FOCUSED ON FUN WAYS FOR GIRLS AND BOYS, GRADES 3 TO 12, TO LEARN MORE ABOUT SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM). USING HANDS-ON ACTIVITIES, STEM SCOUTS ALSO ENCOURAGES YOUNG MINDS' NATURAL CURIOSITY AND HELPS BUILD INTEREST IN THE STEM-RELATED CAREERS THAT ARE SO CRUCIAL TO OUR FUTURE ECONOMY. 3918613 1 1 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 1 8 0 199 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 33 33 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CT X MARK SWITZER 4252055151 60 DARLIN ST EAST HARTFORD CT 06108 SHANNON SMITH CHAIR 1.00 X X 0 0 0 PATRICK SHERIDAN TREASURER 1.00 X X 0 0 0 PATRICK CAMPBELL ASSISTANT TREASURER 1.00 X X 0 0 0 WILLIAM JOHNSTON ASSISTANT TREASURER 1.00 X X 0 0 0 ROBERT SANFORD COMMISSIONER 1.00 X X 0 0 0 DANIEL ALBERT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DONALD ALLAN JR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARSHALL BERGER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DANIEL CARR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SAMUEL CRUM EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL DAMERON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOSE DIAZ SGT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT G DUNN III ESQ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM FITZPATRICK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFFREY GODLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RONALD HATHAWAY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LEE HOFFMAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LINDA KING-CORBIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOSEPH LECLAIR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PAUL MCCLAIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRADFORD MEAD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ORLANDO MO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL NICASTRO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCENT PIETRORAZIO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ANDREW POWELL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK REDL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ALAN RELYEA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM SHEA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 AMANDA STANTON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JONATHAN STEINBRECHER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PAUL VASQUEZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT WESNESKI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 R DAVID LEE XECUTIVE BOARD MEMBER 1.00 X X 0 0 0 WILLIAM HILL VP - ADMIN. SVCS (THRU 05/23) 1.00 X 0 0 0 MARK SWITZER SCOUT EXECUTIVE/CEO 40.00 X 91667 0 13026 STEVEN A SMITH SCOUT EXECUTIVE/CEO (THRU 05/23) 40.00 X 157500 0 15546 MARJORIE DEDRICK CHIEF DEVELOPMENT OFFICER 40.00 X 118325 0 14026 KEVIN MCCLELLAND ASSISTANT SCOUT EXECUTIVE/COO 40.00 X 121244 0 13105 488736 0 55703 3 0 1 0 0 54683 458451 2704841 3217975 CAMPING REVENUE 713990 1424482 1424482 ACTIVITY FEE 713990 797186 797186 ACTIVITY REVENUE 713990 381737 381737 2603405 113421 -49495 162916 64541 0 64541 64541 64541 279162 0 279162 279162 279162 37815 458451 139096 -101281 -101281 464155 367260 96895 96895 MISCELLANEOUS 900099 504982 504982 504982 6779100 2603405 -49495 1007215 154858 154858 544439 468108 29963 46368 1180493 1027193 52761 100539 106873 92771 5000 9102 115043 100063 5183 9797 166327 144224 7937 14166 14301 14301 129503 129503 39919 39919 106736 91858 5308 9570 570356 541766 2671 25919 385466 369209 1580 14677 155181 151089 805 3287 164879 160414 1645 2820 343509 334166 3442 5901 115809 104987 1684 9138 RECOGNITION AWARDS 100037 93664 251 6122 RENT & MAINT. OF EQUIP. 97001 84243 1322 11436 CHARTER FEES 84847 84847 4575577 3918613 388122 268842 1087382 1437844 19869 573263 51853 191456 15852 81869 61437 10827882 6173917 3632430 4653965 5360174 5353931 592318 580544 10841747 12852440 28027 287552 187746 36217 574282 196001 790055 519770 X 3628880 3467210 6422812 8865460 10051692 12332670 10841747 12852440 X 2203523 31479 45976 X 0 1 X 1 0 X 1165090 1231536 2204401 1113291 3217975 8932293 1165090 1231536 2204401 1113291 3217975 8932293 388819 8543474 219222 186977 142649 141024 177962 867834 266027 577211 169124 218542 542797 1773701 11573828 11938783 0.73820 0.66800 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 162,752. 2020 AMOUNT: $ 556,752. 2021 AMOUNT: $ 87,609. 2022 AMOUNT: $ 72,876. 2023 AMOUNT: $ 504,982. GROSS INCOME FROM FUNDRAISING EVENTS - 2019 AMOUNT: $ 103,275. 2020 AMOUNT: $ 20,459. 2021 AMOUNT: $ 81,515. 2022 AMOUNT: $ 145,666. 2023 AMOUNT: $ 37,815. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5358738 477908 334149 303 6170492 6156492 98784 -894326 2212 5358738 8533197 131330 1464084 3972119 6156492 7852782 2839 953084 275508 8533197 6975762 61431 1180318 364729 7852782 0.06270 0.32580 0.61150 0 0 633440 633440 6932068 4603125 2328943 1481719 1157508 324211 1780655 413284 1367371 4653965 GOVERNMENT BONDS 106748 F LIMITED PARTNERSHIPS 5247183 F 5353931 CUSTODIAL FUNDS 170441 OTHER CURRENT LIABILITIES 300 RIGHT OF USE LIABILITIES - OPERATING 25260 196001 X 6816636 31479 45976 77455 6739181 39919 39919 6779100 4535658 0 4535658 39919 39919 4575577 PART V, LINE 4: BSA'S ENDOWMENT CONSISTS OF APPROXIMATELY 100 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING CAMPSITE IMPROVEMENT, CAMP MAINTENANCE, AND CAPITAL IMPROVEMENT. THE ENDOWMENT INCLUDES BOTH DONOR RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE EXECUTIVE BOARD TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES ON EXEMPT FUNCTION INCOME AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDS NO ASSETS OR LIABILITY FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VESTED INTEREST IN TRUSTS 45,976. SPORTING CLAYS 135938 135938 59694 9307 CT RIVERS CLASSIC 182234 182234 17793 1000 5419 5 178094 140279 37815 41867 1012 3004 496266 458451 37815 59660 61706 17730 139096 -101281 0 CAMPERSHIP 12325 N/A N/A REGISTRATION FEES 142263 N/A N/A X X X X 0 0 0 0 0 0 0 0 0 STEVEN A SMITH SCOUT EXECUTIVE/CEO (THRU 05/23) 157500 0 0 0 0 0 4725 0 10821 0 173046 0 0 0 PART I, LINE 3 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. FORM 990, PART VI, SECTION A, LINE 1A TRUSTEES COMMITTEE IS COMPRISED OF OFFICERS, OR VICE PRESIDENT, OF THE BOARD AS WELL AS THE COUNCIL COMMISSIONER, TREASURER AND PAST PRESIDENTS. THE TRUSTEES SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE LOCAL COUNCIL EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE LOCAL COUNCIL EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE TRUSTEES ACT CONTRARY TO ACTIONS PREVIOUSLY TAKEN BY THE LOCAL COUNCIL EXECUTIVE BOARD, TAKE ANY ACTION CONTRARY TO A LIMITATION PREVIOUSLY IMPOSED ON THE TRUSTEES BY THE LOCAL COUNCIL EXECUTIVE BOARD, OR EXERCISE ANY POWERS WHICH, UNDER THE ACT, MAY NOT BE CONFERRED UPON A COMMITTEE OF THE BOARD OF DIRECTORS ON A CONNECTICUT NONSTOCK CORPORATION. MINUTES SHALL BE KEPT OF ALL ACTIONS TAKEN BY THE TRUSTEES AND SHALL BE REPORTED AT THE IMMEDIATELY ENSUING MEETING OF THE LOCAL COUNCIL EXECUTIVE BOARD FOR ITS APPROVAL OF SUCH ACTIONS. FORM 990, PART VI, SECTION A, LINE 6 AS DEFINED IN THE COUNCIL'S BYLAWS, THE COUNCIL HAS FOUR CATEGORIES OF MEMBERSHIP. ACTIVE MEMBERS, ASSOCIATE MEMBERS, SUSTAINING MEMBERS AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS OF THE COUNCIL, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B EACH ACTIVE MEMBER OF THE COUNCIL PRESENT AT A COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE. 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 A TRUSTEES MEETING BY THE AUDIT COMMITTEE CHAIRMAN. COPIES OF THE FROM 990 ARE PROVIDED TO THE EXECUTIVE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD PRESIDENT, OR DESIGNEE IN THEIR ABSENCE, IS RESPONSIBLE FOR REVIEWING COMPLIANCE WITH THE CONFLICT-OF-INTEREST POLICY (BELOW) AND EXCUSE MEMBERS FROM PARTICIPATING IN DISCUSSIONS OR DECISIONS IF A BUSINESS CONFLICT WERE TO ARISE. BE IT RESOLVED THAT IT IS THE BASIC POLICY OF THE CORPORATION THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE CORPORATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE CORPORATION OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE CORPORATION WITH RESPECT TO DEALING WITH THIRD PARTIES. THEY ARE EXPECTED TO DEAL WITH SUPPLIERS, CUSTOMERS, CONTRACTORS, AND OTHERS HAVING DEALINGS WITH THE CORPORATION ON THE SOLE BASIS OF WHAT IS IN THE BEST INTEREST OF THE CORPORATION WITHOUT FAVOR OR PREFERENCE TO THIRD PARTIES BASED ON PERSONAL CONSIDERATIONS. TO THIS END THE FOLLOWING RULES SHALL BE OBSERVED: NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER SPOUSE OR A MEMBER OF HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUSINESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OF ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF A PARTNERSHIP, FIRM, OR CORPORATION OR WHO OWNS OR CONTROLS MORE THAN 10 PERCENT OF THE STOCK OF SUCH CORPORATION, SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH THE ACQUISITION OR SALE BY THE CORPORATION OF ANY INTEREST IN REAL OR TANGIBLE OR INTANGIBLE PERSONAL PROPERTY TO SUCH PARTNERSHIP, FIRM OR CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO IN PARAGRAPH 2 ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND VOTING ON THE MATTER. 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 PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990, GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF VESTED INTEREST IN TRUSTS 45,976. CONTRIBUTION TO THE SETTLEMENT TRUST