2025-02-19T13:22:00-06:00 2023-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2023-01-01 610444653 BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL BOYS 8592317811 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 JESSICA MOSES PRESIDENT 8592317811 2025-02-06 1 1 ANDREW H DIERUF CPA P01239897 8592544427 2023 2025-03-06 01:10:19Z X JESSICA MOSES 2134 NICHOLASVILLE ROAD 3 LEXINGTON KY 40503 1351733 0 X WWW.BGBSA.ORG X 1921 KY THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 56 55 51 1250 0 0 550774 622915 271826 275299 15902 0 174115 125785 1012617 1023999 21304 23135 0 0 491755 559220 0 0 103267 586390 613711 1099449 1196066 -86832 -172067 2238053 2380934 712030 988180 1526023 1392754 X THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT. 0 0 953512 23135 275501 THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA SERVES 55 COUNTIES IN CENTRAL, SOUTHERN AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND A SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTH IN A RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS AND, AT OLDER AGE LEVELS, CAREER ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR BOYS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, BOYS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES BOYS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH USE OF THE "PATROL METHOD" YOUTH LEARN LEADERSHIP AND DECISION MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESS, SOME CIVIC CLUBS AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES AND BEQUESTS AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES. 953512 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 2 0 1 51 1 0 0 0 0 0 0 0 0 0 0 X 56 55 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY X JOHNNY YAZELL 8592317811 3445 RICHMOND ROAD LEXINGTON KY 40509 ALAN WATTS VP PROPERTIES 1.00 X X 0 0 0 ALEX WALDROP COUNCIL IMMEDIATE PAST PRESIDENT 0.50 X X 0 0 0 ALLEN NORVELL COUNCIL TREASURER 1.00 X X 0 0 0 ANTHONY KENNEY VP OF PROGRAMS 1.00 X X 0 0 0 BILL BEACH COUNCIL COMMISSIONER 1.00 X X 0 0 0 CHARLES GORTON BOARD MEMBER 0.50 X 0 0 0 CLAUDETTE WATTS BOARD MEMBER 0.50 X 0 0 0 DAN MILLER COUNCIL PAST PRESIDENT 1.00 X X 0 0 0 DAVID HOWARD BOARD MEMBER 0.50 X 0 0 0 DAVID JONES BOARD MEMBER 0.50 X 0 0 0 DAVID MADISON BOARD MEMBER 1.00 X 0 0 0 DAVID MOSS BOARD MEMBER 0.50 X 0 0 0 DUANE NORRIS SERVICE AREA ONE CHAIR 0.50 X X 0 0 0 ERNIE SAMMONS VP ADMINISTRATION 0.50 X X 0 0 0 FRAN CROWLEY BOARD MEMBER 0.50 X 0 0 0 GREG CHASE BOARD MEMBER 0.50 X 0 0 0 JEFF LAGREW BOARD MEMBER 0.50 X 0 0 0 JOHN EGGUM BOARD MEMBER 0.50 X 0 0 0 KEN STURGILL BOARD MEMBER 0.50 X 0 0 0 KIRBY SMITH BOARD MEMBER 0.50 X 0 0 0 KYLE GAY OA LODGE CHIEF 0.50 X X 0 0 0 LARRY LOWE BOARD MEMBER 0.50 X 0 0 0 LOUIS BUZZ CARMICHAEL VP OF ENDOWMENT 1.00 X X 0 0 0 MIKE SHAFFER OA LODGE ADVISOR 0.50 X X 0 0 0 MIKEY DAWSON VENTURING YOUTH PRESIDENT 0.50 X X 0 0 0 PHIL BLANKENSHIP BOARD MEMBER 0.50 X 0 0 0 ROGER BAIRD BOARD MEMBER 0.50 X 0 0 0 RUSS TUCKER BOARD MEMBER 0.50 X 0 0 0 SAM MARS BOARD MEMBER 0.50 X 0 0 0 STEVEN GODDARD BOARD MEMBER 0.50 X 0 0 0 TIM BROWN VP OF ALUMNI RELATIONS 0.50 X X 0 0 0 WHITNEY DUNLAP III BOARD MEMBER 0.50 X 0 0 0 WILLIAM GREISNER COUNCIL PRESIDENT 0.50 X X 0 0 0 JAMES F CHIP ARMISHAW SCOUT EXECUTIVE/ CEO 40.00 X 127193 0 22894 127193 0 22894 1 0 1 0 BOY SCOUTS OF AMERICA NATIONAL OFFICE 1325 WALNUT HILL LANE PO BOX 152079 IRVING TX 75038 SCOUT SUPPLIES AND EMPLOYEE BENEFITS 150580 1 622915 622915 CAMPING/ACTIVITY REVEN 721210 212059 212059 OTHER INCOME 721210 63240 63240 275299 453300 327717 125583 125583 219 17 202 202 1023999 275501 0 125583 23135 23135 123203 97331 14784 11088 306865 242423 36824 27618 95881 75746 11506 8629 33271 26284 3993 2994 1595 1595 59134 46716 7096 5322 18462 14584 2216 1662 73221 57844 8787 6590 38138 30129 4577 3432 8160 6447 979 734 36268 28652 4352 3264 87928 69463 10551 7914 43512 34375 5221 3916 SUPPLIES 105932 83686 12712 9534 AMORTIZATION OF RIGHT O 36449 28795 4374 3280 OTHER 32669 25809 3920 2940 RECOGNITION AWARDS 28085 22187 3370 2528 44158 39906 2430 1822 1196066 953512 139287 103267 1015 221205 40658 16933 59065 37043 13513 12500 28194 6518 3971919 2238687 1775190 1733232 149803 192006 170615 161497 2238053 2380934 9501 108188 404169 539013 298360 340979 712030 988180 X 1396923 1258654 129100 134100 1526023 1392754 2238053 2380934 -172067 38798 0 X X 0 1 X 1 0 X 472625 587028 553715 550774 622915 2787057 472625 587028 553715 550774 622915 2787057 2787057 28354 15901 9818 15902 0 69975 2857032 4488366 0.97550 0.96280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 149803 155000 38798 150000 1595 192006 206095 3000 -57701 1591 149803 196366 1000 10556 1827 206095 268026 16860 86681 1839 196366 437203 4100 60131 230000 3408 268026 0 0 455000 455000 2973797 1776697 1197100 25469 25469 502453 446790 55663 15200 15200 0 1733232 RIGHT OF USE ASSETS 224677 ACCUMULATED AMORTIZATION ON RIGHT OF USE ASSETS -63180 161497 CUSTODIAL ACCOUNTS 166128 OTHER 14243 LEASE LIABILITIES 160608 340979 X 1061202 38798 38798 1022404 1595 1595 1023999 1194471 0 1194471 1595 1595 1196066 PART X, LINE 2: THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR POSSIBLE RELATED INTEREST OR PENALTIES. POPCORN SALES 433761 433761 318753 SPECIAL EVENTS 19539 19539 8964 453300 453300 327717 327717 125583 1 INDIVIDUAL ASSISTANCE FOR CAMPERSHIPS, UNIFORMS, LITERATURE, AND REGISTRATION 230 23135 0 0 0 0 0 0 0 0 0 JAMES F CHIP ARMISHAW SCOUT EXECUTIVE/ CEO 123204 0 0 0 3989 0 0 0 22894 0 150087 0 0 0 JOHN ALLISON FORMER BOARD MEMBER 3743 ACTION BUSINESS SUPPLY PROVIDED BUINSESS SUPPLIES TO THE ORGANIZATION FOR COMPENSATION. 0 FORM 990, PART VI, SECTION A, LINE 2 ALAN AND CLAUDETTE WATTS ARE MARRIED. JOHN ALLISON PROVIDES OFFICE SUPPLIES TO THE ORGANIZATION THROUGH ACTION BUSINESS SUPPLY. THE ORGANIZATION PERIODICALLY COMPARES PRICES WITH OTHER VENDORS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 WAS PRESENTED TO THE FINANCE AND AUDIT COMMITTEE OF THE GOVERNING BOARD BEFORE IT WAS FILED BY THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS PART OF ONGOING BOARD MANUALS AND BOARD TRAINING SESSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE GOVERNING BOARD REVIEWS AND APPROVES ALL COMPENSATION AND RAISES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE COUNCIL'S OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR. EXPLANATION FOR AMENDED RETURN: THE PURPOSE OF THIS AMENDED RETURN IS TO AGREE ACCOUNTS RECEIVABLE, FIXED ASSETS, AND DEPRECIATION TO THE AUDIT THAT WAS FINALIZED AFTER THE ORIGINAL FILING OF THE 990. AS A RESULT OF THESE CHANGES, ACCOUNTS RECEIVABLE DECREASED BY $20,000, DEPRECIATION EXPENSE AND ACCUMULATED DEPRECIATION INCREASED BY $6,896, OTHER EXPENSES INCREASED BY $10,000, FIXED ASSETS INCREASED BY $10,000 AND NET ASSETS DECREASED BY $16,896. SCHEDULE D AND SCHEDULE O HAVE BEEN CHANGED TO REFLECT THESE CHANGES AS WELL. NO OTHER CHANGES WERE MADE FROM THE PREVIOUS FILING.