2025-09-24T15:46:50-04:00 2024-12-31 841255164 KUNDINGER CORDER & MONTOYA PC 475 LINCOLN STREET SUITE 200 DENVER CO 80203 990 2024-01-01 846059377 DENVER AREA COUNCIL BOY SCOUTS OF AMERICA TRUST DENV 3034555522 10455 WEST 6TH AVENUE SUITE 100 DENVER CO 80215 MICHAEL FIFHAUSE SCOUT EXEC 3034555522 2025-09-24 true true MARIA MONTOYA P01363907 3035345953 2025-09-24 2024 2025-03-06 01:10:19Z MICHAEL FIFHAUSE 10455 WEST 6TH AVENUE 100 DENVER CO 80215 2283026 false X N/A X 1984 CO TO OPERATE FOR THE USE AND BENEFIT OF THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA. 7 6 0 6 0 42759 7056 0 743426 2275970 0 786185 2283026 1130000 1919745 0 0 0 0 79556 89913 1209556 2009658 -423371 273368 30707743 32431522 394698 1169213 30313045 31262309 X THE DENVER AREA COUNCIL BOY SCOUTS OF AMERICA TRUST (TRUST) IS A PERPETUAL TRUST ESTABLISHED BY THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA(THE COUNCIL) ON NOVEMBER 6, 1984 TO RECEIVE AND INVEST ENDOWMENT CONTRIBUTIONS SOLELY FOR THE BENEFIT OF THE COUNCIL, AND TO DISTRIBUTE INVESTMENT INCOME TO THE COUNCIL. TRUST INCOME IS AVAILABLE FOR THE GENERAL PURPOSES OF THE COUNCIL AND FOR OTHER PURPOSES SPECIFIED BY DONORS. false false 1919745 1919745 AS PROVIDED BY THE ENDOWMENT TRUST DOCUMENT, AN AMOUNT EQUAL TO 4.5% OF THE TWELVE QUARTER ROLLING AVERAGE OF THE TRUST INVESTMENT BALANCES IS MADE AVAILABLE FOR GENERAL AND DONOR-SPECIFIED PURPOSES TO THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA. THE ENDOWMENT DISTRIBUTION TOTALED 1,319,745 FOR THE YEAR ENDED DECEMBER 31, 2024. THERE WAS AN ADDITIONAL SPECIAL DISTRIBUTION OF 600,000 IN 2024. 1919745 true false false false false false false false false true false true false false true false false true false false true false false false false false false true 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 X 7 6 false false false false false false false true true false false true true true true true true true false false X JAY SPADA 3034555522 10455 WEST 6TH AVENUE STE 100 DENVER CO 80215 CHARLES W BRASFEILD III SECRETARY/SC 1.00 60.00 X X 0 359970 20558 G JACKSON TANKERSLEY JR ENDOWMENT CH 1.00 1.00 X X 0 0 0 MARK E HONNEN TRUSTEE 1.00 1.00 X 0 0 0 MATHEW N STAVA TRUSTEE 1.00 4.00 X 0 0 0 ROBERT L MANNING JR TRUSTEE 1.00 1.00 X 0 0 0 DAVID J STEINER TRUSTEE 1.00 1.00 X 0 0 0 SANFORD W ROTHE TRUSTEE 1.00 2.00 X 0 0 0 359970 20558 false true false 7056 7056 1007076 1007076 1268894 1268894 1268894 1268894 2283026 2275970 1919745 1919745 89913 89913 2009658 1919745 89913 0 12000 31214 31214 26333794 25664930 3919980 6312293 410755 423085 30707743 32431522 394698 1169213 394698 1169213 X 2008157 2008157 28304888 29254152 30313045 31262309 30707743 32431522 X 273368 663566 12330 X X false true X true false X X 1 GREATER COLORADO COUNCIL BOY SCOUTS OF AMERICA GREATER COLROADO COUNCIL BOY SCOUTS OF AMERICA 840404225 7 true 1919745 0 1 1919745 0 true false false false false false false false false false false false false false false true false 30313045 19386 2849623 -1919745 31262309 28010009 42759 3390277 -1130000 30313045 33942673 544056 -5406720 -1070000 28010009 29952337 31724 4858612 -900000 33942673 29348930 15965 3266394 -2678952 29952337 0.06420 0.47020 0.46560 false false ALTERNATIVE INVESTMENT FUNDS 6312293 F 6312293 DUE TO GREATER COLORADO COUNCIL BSA 1169213 1169213 2869009 663566 12330 675896 2193113 89913 89913 2283026 1919745 1919745 89913 89913 2009658 SCHEDULE D, PAGE 2, PART V, LINE 4 AS PROVIDED BY THE ENDOWMENT PERPETUAL TRUST DOCUMENT, AN AMOUNT EQUAL TO 4.5% OF THE TWELVE QUARTER ROLLING AVERAGE OF THE TRUST INVESTMENT BALANCES IS MADE AVAILABLE FOR GENERAL AND DONOR-SPECIFIED PURPOSES OF THE GREATER COLORADO COUNCIL FROM ENDOWMENT FUNDS' INCOME AND ACCUMULATED EARNINGS AND GAINS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF PERPETUAL TRUST 12,330 false CENTRAL AMERICA AND THE CARIBBEAN PASSIVE INVESTMENTS 4066608 4066608 4066608 false false false false true false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA AND THE CARIBBEAN 0 4,066,608 SCHEDULE F, PAGE 5, PART V FORM 990, SCHEDULE F, PART I, LINE 3: CERTAIN PASSIVE INVESTMENTS ARE HELD BY THE DENVER ART MUSEUM FOUNDATION, DBA DENVER FCH CHARITABLE FOUNDATIONS, EIN 74-2496760. THEREFORE, THE REPORTING OF THOSE FOREIGN INVESTMENTS AND RELATED FOREIGN FORMS IS PROVIDED ON THE DENVER ART MUSEUM FOUNDATION'S FORM 990, IF NECESSARY. true GREATER COLORADO COUNCIL BSA 61 10455 W 6TH AVE STE 100 DENVER CO 80215 840404225 501C3 1919745 N/A N/A GENERAL SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE TRUST SUPPORTS THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA THROUGH ANNUAL CASH GRANTS AS DETERMINED BY THE TRUST'S DISTRIBUTION POLICY. THIS DISTRIBUTION POLICY APPLIES TO ALL TRUST ENDOWMENT FUNDS UNLESS THOSE FUNDS, AND ASSOCIATED DESIGNATED INVESTMENTS, HAVE THEIR OWN DISTRIBUTION REQUIREMENTS. THE TRUST MONITORS ITS GRANTS TO THE COUNCIL TO ENSURE THAT SUCH GRANTS ARE USED FOR PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE BY RECEIVING PERIODIC REPORTS FROM THE COUNCIL. false false false false false false false false false CHARLES W BRASFEILD III SECRETARY/SCOUT EXEC 305378 50000 4592 4551 16007 380528 FORM 990 - ORGANIZATION'S MISSION THE DENVER AREA COUNCIL BOY SCOUTS OF AMERICA TRUST (TRUST) IS A PERPETUAL TRUST ESTABLISHED BY THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA(THE COUNCIL) ON NOVEMBER 6, 1984 TO RECEIVE AND INVEST ENDOWMENT CONTRIBUTIONS SOLELY FOR THE BENEFIT OF THE COUNCIL, AND TO DISTRIBUTE INVESTMENT INCOME TO THE COUNCIL. TRUST INCOME IS AVAILABLE FOR THE GENERAL PURPOSES OF THE COUNCIL AND FOR OTHER PURPOSES SPECIFIED BY DONORS. FORM 990 THE DENVER AREA COUNCIL BOY SCOUTS OF AMERICA TRUST IS A SUPPORTING ORGANIZATION OF THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA. 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. FORM 990, PAGE 6, PART VI, LINE 11B A PDF COPY OF THE FORM 990 IS EMAILED TO THE AUDIT AND FISCAL AFFAIRS COMMITTEES AS WELL AS THE GOVERNING BOARD OF TRUSTEES FOR THEIR REVIEW OF THE INFORMATION IN THE RETURN. HOWEVER, THE GOVERNING BOARD HAS DELEGATED AUTHORITY TO THE AUDIT COMMITTEE TO APPROVE THE DOCUMENT AS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE COUNCIL MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY AS FOLLOWS. THE SCOUT EXECUTIVE AND SECRETARY OF THE GOVERNING BOARD OBTAIN CONFLICT OF INTEREST STATEMENTS FROM MEMBERS OF THE GOVERNING BOARD AND STAFF. THE SCOUT EXECUTIVE HAS THE ADDITIONAL RESPONSIBILITY TO IDENTIFY AND REPORT TRANSACTIONS INVOLVING MEMBERS OF THE GOVERNING BOARD, STAFF AND ASSOCIATED RELATED PARTIES AT A REGULAR MEETING OF THE GOVERNING BOARD OF TRUSTEES FOR APPROVAL OF THOSE TRANSACTIONS, IF ANY. FORM 990, PAGE 6, PART VI, LINE 15A AS ALREADY NOTED, THE TRUST HAS NO EMPLOYEES AND THE OFFICERS AND DIRECTORS ARE NOT PAID BY THE TRUST. THEREFORE, A PROCESS FOR DETERMINING COMPENSATION OF THE CEO, OFFICERS, ETC., IS NOT RELEVANT TO THE TRUST. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUST'S PUBLIC INFORMATION IS AVAILABLE UPON WRITTEN REQUEST AND MAY BE REVIEWED IN THE ADMINISTRATIVE OFFICES OF THE GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA DURING NORMAL BUSINESS HOURS. IN ADDITION, A COPY OF THE CURRENT FINANCIAL STATEMENTS AND ANNUAL PUBLIC INFORMATION FILINGS WITH THE STATE AND FEDERAL GOVERNMENT ARE MAILED WITHIN THE UNITED STATES UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF PERPETUAL TRUST 12,330 FORM 990, PART XII LINE 2C - CHANGE IN FINANCIAL REVIEW PROCESS THE TRUST HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND SELECTION OF AN INDEPENDENT CPA FIRM. THERE WERE NO CHANGES IN THESE PROCESSES DURING THE YEAR. GREATER COLORADO COUNCIL BSA 10455 W 6TH AVE STE 100 DENVER CO 80215 840404225 PART VII CO 501C3 7 NA false false true false false false false false false false false false false false false false false false false false NA SCHEDULE R PART II, (B) PRIMARY ACTIVITY: GREATER COLORADO COUNCIL, BOY SCOUTS OF AMERICA PROMOTION OF THE BOY SCOUTS OF AMERICA SCOUT OATH AND LAW.