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 350867962 CROSSROADS OF AMERICA COUNCIL BOY SCOUTS OF AMERICA 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 10945039 0 1761 X WWW.CROSSROADSBSA.ORG X 1972 IN PLEASE REFER TO SCHEDULE OTO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 55 52 341 4242 0 0 10563924 3443789 2371364 2653678 585557 210630 1227220 -245833 14748065 6062264 160265 211289 0 0 6050243 6101930 0 0 975535 8458617 4255088 14669125 10568307 78940 -4506043 32689304 28273198 1413552 1662595 31275752 26610603 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 7226438 11345 1542746 TRADITIONAL SCOUTING - THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 1104831 748 2165276 SUMMER DAY AND RESIDENT CAMPS TO PROVIDE SUPERVISED OUTDOOR PROGRAM ACTIVITIES. ACTIVITIES DESIGNED TO DEVELOP VALUES, SELF-RELIANCE AND RESPECT FOR THE ENVIRONMENT. 458764 199196 IN AND AFTER-SCHOOL PROGRAMS - PROGRAMS ARE SPECIALIZED ADAPTATIONS OF THE CUB SCOUT AND SCOUTS BSA PROGRAMS TO MEET THE UNIQUE NEEDS OF LOW INCOME SCOUTS. YOUTH FROM INNER-CITY AND RURAL FAMILIES TAKE PART IN PROGRAMMING DESIGNED TO BUILD CHARACTER, TEACH LEADERSHIP SKILLS, AND INSTILL LIFETIME VALUES THROUGH THE USE OF "AIDED" UNITS WHERE CONSISTENT ADULT VOLUNTEER LEADERSHIP IS OTHERWISE NOT AVAILABLE. 8790033 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 19 0 1 341 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 55 52 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 3178137125 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 JUSTIN ANGRICK DIRECTOR 2.00 X 0 0 0 MICHAEL K ASH DIRECTOR 2.00 X 0 0 0 STROTHER H BRANN DIRECTOR 2.00 X 0 0 0 KEITH W BURNS DIRECTOR 2.00 X 0 0 0 VIRGINIA A CAINE MD DIRECTOR 2.00 X 0 0 0 DAVID J CERTO DIRECTOR 2.00 X 0 0 0 MATTHEW K CHASE DIRECTOR 2.00 X 0 0 0 DAVID R COBB ADMINISTRATION CHAIR 2.00 X X 0 0 0 DAX E DENTON DIRECTOR 2.00 X 0 0 0 EMIL EKIYOR DIRECTOR 2.00 X 0 0 0 PASTOR BRUCE FARR DIRECTOR 2.00 X 0 0 0 MICHAEL L FERRIS DIRECTOR 2.00 X 0 0 0 CHARLES P FIPPEN COMMISSIONER 2.00 X X 0 0 0 MATTHEW L FISHER DIRECTOR 2.00 X 0 0 0 TIMOTHY D GEORGE STRATEGIC PLAN CHAIR 2.00 X X 0 0 0 MARK A GLAZIER DIRECTOR 2.00 X 0 0 0 CHUCK GOODRICH DIRECTOR 2.00 X 0 0 0 OSCAR GUTIERREZ DIRECTOR 2.00 X 0 0 0 JOEL R HARBAUGH DIRECTOR 2.00 X 0 0 0 DEANA R HAWORTH MARKETING CHAIR / PRESIDENT ELECT 2.00 X X 0 0 0 MICHAEL J HEBENSTREIT BOARD OF DIRECTORS 2.00 X 0 0 0 CHARLES T HILTUNEN III BOARD OF DIRECTORS 2.00 X 0 0 0 GARY L HOBBS DIVERSITY EQUITY & INCLUSION CHAIR 2.00 X X 0 0 0 DARYLE L JOHNSON DIRECTOR 2.00 X 0 0 0 REGINALD O JONES DIRECTOR 2.00 X 0 0 0 ANTHONY R JOST PROGRAM CHAIR 2.00 X X 0 0 0 DANIEL L JOYCE DIRECTOR 2.00 X 0 0 0 DAVID R LUNDSTROM DIRECTOR 2.00 X 0 0 0 KATHY MARTIN HARRISON DIRECTOR 2.00 X 0 0 0 MARK W MYERS DIRECTOR 2.00 X 0 0 0 DR RYAN D NAGY DIRECTOR 2.00 X 0 0 0 PAUL OKESON DIRECTOR 2.00 X 0 0 0 EDWARD A PEASE ASSISTANT DISTRICT OPS CHAIR WEST 2.00 X X 0 0 0 TONYA PFAFF DIRECTOR 2.00 X 0 0 0 GEORGE PONTONES DIRECTOR 2.00 X 0 0 0 SCOTT C PRICE DIRECTOR 2.00 X 0 0 0 MATTHEW PRINE DEVELOPMENT CHAIR 2.00 X X 0 0 0 JEFFERY S RAATZ DIRECTOR 2.00 X 0 0 0 DAVID ROSENBERG DIRECTOR 2.00 X 0 0 0 RAFAEL A SANCHEZ CHAIR 2.00 X X 0 0 0 CAMERON D SAVAGE DIRECTOR 2.00 X 0 0 0 ANNE SHUMAKER DIRECTOR 2.00 X 0 0 0 JASON A SONDHI DIRECTOR 2.00 X 0 0 0 LAYLA N SPANENBERG DISTRICT OPERATIONS CHAIR 2.00 X X 0 0 0 KEVIN P SPEER DIRECTOR 2.00 X 0 0 0 SHANNON STAHLEY MEMBERSHIP CHAIR 2.00 X X 0 0 0 N ANTHONY STEINHARDT III PROPERTIES CHAIR 2.00 X X 0 0 0 JAMES E THOMAS JR DIRECTOR 2.00 X 0 0 0 JOHN T THOMPSON COUNCIL IMMEDIATE PAST BOARD CHAIR 2.00 X X 0 0 0 THOMAS E VANNEMAN COUNCIL TREASURER 2.00 X X 0 0 0 JOSEPH P WEHRHEIM ASSISTANT DISTRICT OPERATIONS CHAIR - EAST 2.00 X X 0 0 0 JOHN R WIEBKE MEMBER AT LARGE 2.00 X X 0 0 0 ANDREW V WILKINSON DIRECTOR 2.00 X 0 0 0 MICHAEL L WILLIAMS DIRECTOR 2.00 X 0 0 0 SHANNON WILLIAMS DIRECTOR 2.00 X 0 0 0 JOSEPH WILTROUT SCOUT EXECUTIVE, PRESIDENT 40.00 X 362429 0 15742 VICTOR GEORGE EVP INVESTOR RELATIONS 40.00 X 196179 0 46947 JEROME STOECKER EVP OPERATIONS 40.00 X 191602 0 52053 JOHN PELLETIER DIRECTOR OF ACCOUNTING 40.00 X 111110 0 30029 LESLIE HURST EVP COMMUNITY RELATIONS 40.00 X 202790 0 21494 MATTHEW MONROE DIRECTOR OF SUPPORT SERVICES 40.00 X 100998 0 20044 AARON VIKEMYR INDIANAPOLIS SCOUT CENTER DIRECTOR 40.00 X 108696 0 17883 1273804 0 204192 7 0 1 0 0 162865 1601286 907717 771921 3574 3443789 CAMPING 900099 2165276 2165276 YOUTH DEVELOPMENT 900099 488402 488402 2653678 198325 198325 133439 0 133439 133439 133439 793170 16341 793006 4200 164 12141 12305 12305 1077945 1601286 2518648 -1440703 -1440703 9450 2363 7087 7087 2403857 1564558 839299 839299 SCOUT INSURANCE 900099 201941 201941 OTHER REVENUE 900099 13104 13104 215045 6062264 3708022 0 -1089547 211289 211289 1351418 921667 78382 351369 3538373 2795978 449276 293119 457255 335168 56700 65387 410189 310170 63160 36859 344695 263177 37858 43660 4414 3949 465 47740 42709 5031 8000 8000 183402 171229 570 11603 85113 54115 5474 25524 1100143 1064591 14048 21504 451635 414699 16968 19968 318083 263229 24507 30347 191648 186621 2334 2693 4255 4018 110 127 1158227 1111651 21631 24945 182949 170719 4964 7266 RENTAL & MAINTENANCE 184699 172947 5458 6294 NATIONAL CHARTER FEES 118536 118536 OTHER EXPENSES 109578 69670 7048 32860 RECOGNITION AWARDS 106666 103901 755 2010 10568307 8790033 802739 975535 3369838 695690 4068662 2836654 43405 26528 244165 265214 304724 46816 41883883 17981321 24291020 23902562 367490 438768 0 60966 32689304 28273198 124355 405223 305162 100990 970848 1009626 0 90843 13187 55913 1413552 1662595 X 24791120 22691541 6484632 3919062 31275752 26610603 32689304 28273198 X -4506043 -159106 X X 0 1 X 1 0 X 4368865 12136092 5243205 14652999 3443789 39844950 4368865 12136092 5243205 14652999 3443789 39844950 1864646 37980304 163371 162045 274564 215061 331764 1146805 64206 188617 174892 232498 215045 875258 41867013 24968847 0.90720 0.91450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 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 1 1 519514 519514 36052449 14263560 21788889 5212590 3717761 1494829 99330 99330 23902562 CAPITAL LEASE OBLIGATIONS 55913 55913 X PART IV, LINE 2B: FUNDS ARE HELD FOR SCOUT UNITS (I.E. CUB SCOUT PACKS, SCOUTS BSA TROOPS, ETC.) AS WELL AS RELATED GROUPS (FIRECRAFTER AND ORDER OF THE ARROW) TO BE SPENT ON ACTIVITY/PROGRAM FEES AND/OR SCOUT-RELATED MERCHANDISE (I.E. UNIFORMS, CAMPING EQUIPMENT, ETC.) UTILIZED IN THE PARTICIPATION OF THE SCOUTING PROGRAM. PART V, LINE 4: INVESTMENT EARNINGS FROM THE FOUNDATION (RELATED ORGANIZATION) ARE USED TO SUPPORT THE COUNCIL'S AFTER-SCHOOL PROGRAMS, CAMP ASSISTANCE PROGRAMS AND REACHING FOR TOMORROW (IN-SCHOOL) PROGRAMS. THE FOUNDATION'S SPENDING POLICY ALLOWS A SPENDING RATE BASED ON THE MARKET VALUE OF A ROLLING TWELVE QUARTER AVERAGE OF THE FUND AT SEPTEMBER 30 OF THE PREVIOUS YEAR. PART X, LINE 2: THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE CROSSROADS OF AMERICA COUNCIL'S OPERATING AND CAPITAL FUNDS AS WELL AS CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION, INC. FINANCIAL STATEMENTS. THE CONSOLIDATED INCOME TAX 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. GOVERNOR'S LUNCHEON 1019384 776500 242884 39627 156819 86902 58758 AIR SHOW 1312270 581998 730272 27500 557952 155494 1330807 4 347577 242788 104789 32203 41245 1714 29627 2679231 1601286 1077945 99330 756016 244110 1419192 2518648 -1440703 1 REGISTRATION ASSISTANCE 7241 206269 COST OF BSA REGISTRATION (SET AMOUNT) SCOUT LIFE ASSISTANCE 37 280 COST OF BOYS' LIFE MAGAZINE (SET AMOUNT) UNIFORM ASSISTANCE 80 3992 PARTIAL COST OF UNIFORM (50%) SCHOLARSHIP ASSISTANCE 5 748 SCHOLARSHIPS TO FIVE CREEKS PART I, LINE 2: REGISTRATION ASSISTANCE THE COUNCIL SUBSIDIZES MEMBERSHIP FEES FOR SOME SCOUTS AND LEADERS AND ALL PARTICIPANTS IN ITS IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. ANNUAL REGISTRATION FEES ARE $80 AND $30 PER YEAR, DEPENDING UPON THE PROGRAM. SCOUT LIFE ASSISTANCE SCOUT LIFE IS SCOUTING'S OFFICIAL MAGAZINE FOR YOUTH. ANNUAL SUBSCRIPTION PRICE IS $15. UNIFORM ASSISTANCE THE COUNCIL SUBSIDIZES UNIFORM FEES FOR SCOUT AND LEADERS PARTICIPATING IN ITS IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. UNIFORM COSTS VARY DEPENDING UPON ITEMS PURCHASED. ON AVERAGE, THE COUNCIL SUBSIDIZES $50 PER UNIFORM. CAMPERSHIP ASSISTANCE - SCHOLARSHIP ASSISTANCE FOR SCOUTS UNABLE TO PAY THE RESPECTIVE SUMMER CAMP PROGRAM FEE. ASSISTANCE IS GRANTED ON AN "AS NEEDED" BASIS BY WAY OF APPLICATION. MAXIMUM ASSISTANCE AMOUNT IS 50% OF THE RESPECTIVE CAMP FEE. ALL APPLICATIONS MUST BE APPROVED BY THE SCOUT'S PARENT, SCOUT LEADER AND COUNCIL OFFICE. EACH SCOUT IS ASKED TO COMPLETE A COMMUNITY SERVICE PROJECT AS A CONDITION TO RECEIVING CAMPERSHIP ASSISTANCE. SCHEDULE I, PART III CAMPERSHIP ASSISTANCE: THE TOTAL AMOUNT OF CAMPERSHIP ASSISTANCE PROVIDED IN 2023 WAS $139,530. THE ORGANIZATION OFFSETS CAMPERSHIP CREDITS WITH THE TOTAL ASSISTANCE PROVIDED. X 1 0 X X X 1 0 0 0 0 0 0 0 0 JOSEPH WILTROUT SCOUT EXECUTIVE, PRESIDENT 335917 0 22779 0 3733 0 8533 0 7209 0 378171 0 0 0 JEROME STOECKER EVP OPERATIONS 178642 0 11043 0 1917 0 5903 0 46150 0 243655 0 0 0 VICTOR GEORGE EVP INVESTOR RELATIONS 177412 0 11041 0 7726 0 4014 0 42933 0 243126 0 0 0 LESLIE HURST EVP COMMUNITY RELATIONS 191544 0 11042 0 204 0 5855 0 15639 0 224284 0 0 0 PART I, LINE 1A THE COUNCIL SUPPLEMENTS YMCA MEMBERSHIP DUES FOR INTERESTED EMPLOYEES. ONE PERSON LISTED IN PART II ARE CURRENTLY TAKING ADVANTAGE OF THIS EMPLOYEE BENEFIT. CHUCK GOODRICH BOARD MEMBER 40530 CEO OF GAYLOR ELECTRIC, PERFORMING ELECTRICAL WORK 0 FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS OF THE ORGANIZATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE LOCAL COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ACTIVE MEMBERS MAY ALSO ELECT HONORARY MEMBERS OF THE LOCAL COUNCIL AS PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OF THE LOCAL COUNCIL PRESENT AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. NOMINATIONS FOR ELECTIVE OFFICERS SHALL ONLY BE MADE BY THE NOMINATING COMMITTEE, AND NOMINATIONS FROM THE FLOOR SHALL NOT BE PERMITTED. IN THE CASE OF ELECTIONS, VOTING SHALL BE DONE BY BALLOT. FORM 990, PART VI, SECTION A, LINE 7B EACH ACTIVE MEMBER OF THE LOCAL COUNCIL PRESENT AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. VOTING AT A MEETING OF THE LOCAL COUNCIL MAY BE BY BALLOT, VOICE, OR SHOW OF HANDS AS THE CHAIRMAN OF THE MEETING MAY RULE UNLESS OTHERWISE DETERMINED BY THE MEMBERS ENTITLED TO VOTE. UNLESS OTHERWISE REQUIRED BY LAW, THE ARTICLES OF INCORPORATION, OR THE BYLAWS, ANY QUESTION PRESENTED TO A MEETING OF THE LOCAL COUNCIL AT WHICH A QUORUM IS PRESENT SHALL BE DETERMINED BY A MAJORITY OF THOSE ACTUALLY VOTING. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, COUNCIL BOARD PRESIDENT, AND MEMBERS OF THE MANAGEMENT STAFF INCLUDING THE SCOUT EXECUTIVE, PRESIDENT & CEO AND THE EVP OF OPERATIONS. FOLLOWING THE REVIEW, A FINAL DRAFT IS PRESENTED TO THE COUNCIL'S EXECUTIVE BOARD. 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 ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. 3. CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. 4. COUNCIL EVP OPERATIONS MONITORS ALL CONTRACTUAL ARRANGEMENTS FOR POTENTIAL CONFLICTS OF INTEREST AND BRINGS ANY SUCH INSTANCES TO VOLUNTEER FINANCE COMMITTEE'S ATTENTION. FORM 990, PART VI, SECTION B, LINE 15 USING THE NATIONAL COUNCIL'S PROFESSIONAL DEVELOPMENT SYSTEM (PDS), ALL STAFF RECEIVE ANNUAL GOALS. QUARTERLY, EACH STAFF MEMBER PARTICIPATES IN INTERIM REVIEWS WITH A FINAL EVALUATION TAKING PLACE AT YEAR-END. BASED UPON AN INDIVIDUAL'S YEAR-END EVALUATION, THEIR RESPECTIVE CLASSIFICATION AND CURRENT PAY LEVEL, YEAR-END SALARY ADJUSTMENTS ARE RECOMMENDED USING SALARY CHARTS PROVIDED BY THE NATIONAL COUNCIL AS PREPARED BY THE INDEPENDENT CONSULTING FIRM TOWERS WATSON (FORMERLY TOWERS PERRIN). SALARY RANGES WITHIN EACH CLASSIFICATION ARE BASED ON POSITION RESPONSILBILITIES, TENURE, AND ARE GROUPED INTO FOUR REGIONAL CATEGORIES TAKING INTO ACCOUNT COST OF LIVING FACTORS. SALARY ADJUSTMENTS FOR ALL EMPLOYEES ARE PRESENTED TO THE COUNCIL COMPENSATION AND BENEFITS COMMITTEE FOR REVIEW AND APPROVAL. THE COUNCIL'S SCOUT EXECUTIVE, PRESIDENT & CEO GOALS, YEAR-END REVIEW, AND SALARY ADJUSTMENT ARE DEVELOPED/DETERMINED JOINTLY BY THE COUNCIL BOARD CHAIR (VOLUNTEER) AND CST DIRECTOR (NATIONAL EMPLOYEE) AND ARE ULTIMATELY PRESENTED TO THE COMPENSATION AND BENEFITS COMMITTEE FOR REVIEW AND APPROVAL INDEPENDENT OF THE SCOUT EXECUTIVE'S PARTICIPATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PROVISION FOR UNCOLLECTIBLE PLEDGES -159,106. FORM 990, PART XII, LINE 2C THE COUNCIL 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 FORM 990S. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION INC 7125 FALL CREEK ROAD NORTH INDIANAPOLIS IN 46256 412072251 MANAGING THE ENDOWMENT FUND OF THE CROSSROADS OF AMERICA COUNCIL, BSA. IN 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CROSSROADS OF AMERICA COUNCIL BSA FOUNDATION INC C 907717 FMV