2024-05-02T17:40:51-04:00 2023-12-31 883651234 PHILLIPS CPAS & ADVISORS 201 LAVINIA AVE GREENVILLE SC 29601 990 2023-01-01 237087897 BLUE RIDGE COUNCIL BOY SCOUTS OF AMERICA TRUST FUND BLUE 8642338363 1 PARK PLAZA GREENVILLE SC 296075851 GREGORY BALOG EXECUTIVE DIRECTOR 8642338363 2024-05-02 true GREGORY BALOG 999009999 false MATTHEW V PHILLIPS P01360869 8642361380 2024-05-02 2023 2023-04-26 12:10:37Z GREGORY BALOG 1 PARK PLAZA GREENVILLE SC 296075851 1001 false X WWW.BLUERIDGECOUNCIL.ORG X SC THE EXECUTIVE BOARD OF BLUE RIDGE COUNCIL, INC., BOY SCOUTS OF AMERICA 551, HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE BOY SCOUT TRUST FUND, FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA. 8 8 0 0 6250 1001 0 0 0 6250 1001 0 0 0 0 12 144 677887 144 677887 6106 -676886 3085641 2532098 0 3085641 2532098 X THE EXECUTIVE BOARD OF BLUE RIDGE COUNCIL, INC., BOY SCOUTS OF AMERICA 551, HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE BOY SCOUT TRUST FUND, FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA. false false 677871 PROVIDE SUPPORT TO THE PROGRAMS OF BLUE RIDGE COUNCIL, INC., BOY SCOUTS OF AMERICA 551, WHOSE MISSION IS TO PROMOTE 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. 677871 true false false false false false false false false true false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 8 8 false false false false true true true true true false false true true true true true true true false false SC X X GREG BALOG 8642338363 1 PARK PLAZA GREENVILLE SC 29607 GREGORY BALOG EXECUTIVE DI 40.00 X 0 213199 0 RUSSELL CANN VP-MARKETING 1.00 X 0 0 0 BRIAN DISHER COUNCIL MEMB 1.00 X 0 0 0 MICHAEL GRAF COUNCIL MEMB 1.00 X 0 0 0 PHILLIP KILGORE VP ENDOWMENT 1.00 X 0 0 0 DEAN LIVINGSTON PRESIDENT EL 1.00 X 0 0 0 MAC MCLEAN VP LEADERSHI 1.00 X 0 0 0 ROBERT RAINEY COUNCIL MEMB 1.00 X 0 0 0 BRUCE WHITE IMM PAST PRE 1.00 X 0 0 0 213199 false true false 1001 1001 1001 12 12 131 127 4 LOSS ON UNCOLLECT PLEDGE 677744 677744 677887 677871 4 12 1412 1279 870802 193058 2213427 2337761 3085641 2532098 0 0 X 100624 224825 2985017 2307273 3085641 2532098 3085641 2532098 -676886 123343 X false true X true false X X 1 BLUE RIDGE COUNCIL INC BOY SCOUTS OF AMERICA 570314427 10 true 0 0 1 0 true false false false false false false false false false false false false false false true false 3085641 1001 123343 677887 2532098 3709228 6250 -629693 144 3085641 3455698 282386 221276 250132 3709228 3422528 38560 -3206 2184 3455698 3123424 14120 285835 851 3422528 0.19830 0.65560 0.14610 false false X 124344 123343 123343 1001 1001 677887 677887 677887 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS. false false false false false false false false false GREGORY BALOG EXECUTIVE DIRECTOR 213199 213199 FORM 990 - ORGANIZATION'S MISSION THE EXECUTIVE BOARD OF BLUE RIDGE COUNCIL, INC., BOY SCOUTS OF AMERICA 551, HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE BOY SCOUT TRUST FUND, FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A OFFICERS ARE ELECTED BY BOARD MEMBERS. 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 AS 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 TRUST FUND'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 TRUST FUND'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 THE TRUST FUND FOLLOWS THE POLICY OF THE COUNCIL WHICH IS TO, AT LEAST ONCE A YEAR, DISTRIBUTE A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, TRUSTEES, 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 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 19 THE TRUST FUND'S POLICY REGARDING DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS FOLLOWS THAT OF BLUE RIDGE COUNCIL, INC., WHICH IS THAT IF THE GOVERNING DOCUMENTS 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 THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT BLUE RIDGE COUNCIL'S SERVICE CENTER LOCATED AT 1 PARK PLAZA, GREENVILLE, SOUTH CAROLINA 29607: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990 T; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS; MINUTES OF THE EXECUTIVE BOARD MEETINGS. 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