2025-07-16T16:28:50-05:00 2024-12-31 720136870 BOURGEOIS BENNETT LLC 111 VETERANS BLVD SUITE 1700 METAIRIE LA 70005 990 2024-01-01 720408954 SOUTHEAST LOUISIANA COUNCIL BOY SCOUTS OF AMERICA SOUT 5048890833 4200 S I-10 SERVICE ROAD W METAIRIE LA 70001 JOE T HAYDEN SCOUT EXECUTIVE 5048890833 2025-07-14 1 0 PAUL PECHON P01073556 5048314949 2024 2025-03-06 01:10:19Z JOE T HAYDEN 4200 S I-10 SERVICE ROAD W METAIRIE LA 70001 1801981 0 1761 X WWW.BSA-SELACOUNCIL.ORG X 1965 LA THE 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 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. 62 62 64 837 0 0 1177039 1141075 308828 250934 3409 0 130161 114701 1619437 1506710 6092 16078 0 0 990956 907809 0 0 181811 934022 930283 1931070 1854170 -311633 -347460 1675575 1520592 1384344 1462367 291231 58225 X THE 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 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. 0 0 1563304 16078 250934 THE COUNCIL CONDUCTS VARIOUS PROGRAMS FOR YOUTH, AGES 6 - 20, AND THEIR FAMILIES, WHICH INSTILLS VALUES THROUGH ACTIVITIES: OUTDOOR LIFE SKILLS, CAREER AWARENESS, CITIZENSHIP, PERSONAL FITNESS, ENVIRONMENTAL AWARENESS, AND COMMUNITY SERVICE. 1563304 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 1 64 1 0 0 0 0 0 0 0 0 0 0 X 62 62 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X NANCY ALLEN 5048890388 4200 S I-10 SERVICE ROAD W METAIRIE LA 70001 AARON THOMPSON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ADRIENNE ROTH COUNCIL OFFICER 0.50 X 0 0 0 ALAN HOLEKAMP EXECUTIVE VICE PRESIDENT 0.50 X X 0 0 0 ALEX BARNES EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ALYWIN FRUGE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ANDREW TODD MD COUNCIL PRESIDENT 0.50 X X 0 0 0 BILL METCALF ADVISORY COUNCIL 0.50 X 0 0 0 BOB BARTLETT COUNCIL OFFICER 0.50 X 0 0 0 BOYSIE BOLLINGER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CASSIE ALSFELD EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CHAD D DUFRENE COUNCIL OFFICER 0.50 X 0 0 0 CHARLES NELSON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CHARLES RICE JR ADVISORY COUNCIL 0.50 X 0 0 0 CHRIS DURIO EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CHUCK BOURQUE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CHUCK LAZARRE COUNCIL OFFICER 0.50 X 0 0 0 CINDY NGUYEN ADVISORY COUNCIL 0.50 X 0 0 0 CORY VIDAL ADVISORY COUNCIL 0.50 X 0 0 0 DAVID CEDRO ADVISORY COUNCIL 0.50 X 0 0 0 DAVID DARAUGH EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAVID HILDEBRANDT DDS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAVID LEROUX EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 FRANK B STEWART JR ADVISORY COUNCIL 0.50 X 0 0 0 GARRY WINCHESTER ADVISORY COUNCIL 0.50 X 0 0 0 GOTHARD RECK EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 GREG RUSOVICH ADVISORY COUNCIL 0.50 X 0 0 0 HAROLD BUCHLER JR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 HOLLY MCCOLLUM EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ISAAC WESTERN ADVISORY COUNCIL 0.50 X 0 0 0 JACK FERNANDEZ EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JAY WINFORD ADVISORY COUNCIL 0.50 X 0 0 0 JIM LETTEN EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JIM SCHOEN EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JOHN HEATON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KELLY RODRIGUE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KEN KLEMM COUNCIL OFFICER 0.50 X 0 0 0 KEN PICKERING EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KEVIN JURA EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 LOUIS MORRELL EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 LYNN STRAHAN ADVISORY COUNCIL 0.50 X 0 0 0 MARIAN WALLIS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MARK LANDRY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MARK YOUNG COUNCIL COMMISSIONER 0.50 X X 0 0 0 MARTIN SIRERA EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MICHAEL G SIGUR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MS SKIP GIBSON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MUFFIN ADRIANCE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 PAT CLAFFEY ADVISORY COUNCIL 0.50 X 0 0 0 PAT DENECHAUD EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 PAT TALLEY COUNCIL OFFICER 0.50 X 0 0 0 PATRICK BRANDAU COUNCIL TREASURER 0.50 X X 0 0 0 RYAN MOORE ADVISORY COUNCIL 0.50 X 0 0 0 SAM AUTHEMENT EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SCOTT SMITH EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SUSAN HUTSON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TIA LOPEZ EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TIFFERNEY WHITE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TIM HORNSBY ADVISORY COUNCIL 0.50 X 0 0 0 TRACY DEDEAUX COUNCIL OFFICER 0.50 X 0 0 0 WAYNE TRACY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 WIL JACOBS COUNCIL OFFICER 0.50 X 0 0 0 WINGATE JONES EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TORREY HAYDEN SCOUT EXECUTIVE 40.00 X 114860 0 14487 114860 0 14487 1 0 0 0 0 31382 232502 464538 387603 25050 1141075 CAMPING FEES 713990 167426 167426 ACTIVITY FEES 713990 83508 83508 250934 334817 464538 295271 39546 39546 MISCELLANEOUS 900099 75155 75155 75155 1506710 250934 0 114701 16078 16078 129347 108651 12935 7761 585256 501527 28222 55507 136305 111523 9090 15692 56901 48696 3191 5014 133602 91153 26491 15958 178181 146284 9157 22740 192669 168830 9741 14098 73452 60611 2955 9886 8772 8690 32 50 53661 53661 113618 113449 66 103 97356 83791 5275 8290 RECOGNITION AWARDS 54554 32279 263 22012 OTHER EXPENSES 24418 18081 1637 4700 1854170 1563304 109055 181811 161728 111347 111146 60312 8426 37762 -13586 -101816 18560 8737 39564 34477 5150452 3833679 1348707 1316773 1030 53000 1675575 1520592 32867 122330 400 100 8476 5485 1342601 1334452 1384344 1462367 X 115270 -166693 175961 224918 291231 58225 1675575 1520592 X -347460 114455 X 0 1 X 1 0 X 912167 1190499 1160227 1177039 1141075 5581007 912167 1190499 1160227 1177039 1141075 5581007 2515 5578492 887 49 209 3409 0 4554 52405 58623 44591 57912 75155 288686 5874247 1939081 0.94970 0.94500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3612405 4850 204197 219943 114455 3487054 3602512 9500 302476 302083 3612405 4686764 3337 -509957 577632 3602512 4267291 1760 417713 4686764 4065902 1600 199789 4267291 0.84000 0.16000 0.00000 0 1 1 614873 614873 2917252 2419854 497398 1077395 966244 111151 534414 447581 86833 6518 6518 1316773 CUSTODIAL ACCOUNTS 34452 NATIONAL COUNCIL BANKRUPTCY 1300000 1334452 X 1506710 0 1506710 0 1506710 1854170 0 1854170 0 1854170 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO ENSURE THAT THE COUNCIL WILL HAVE A PERPETUAL FUND THAT WILL GENERATE INCOME TO BE USED FOR FUTURE OPERATIONS IN THE NEW ORLEANS AREA COUNCIL, BOY SCOUTS OF AMERICA. PART X, LINE 2: ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2024 AND 2023, MANAGEMENT OF THE COUNCIL BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS, AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY OR UNRECORDED TAX BENEFITS. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. TAX YEARS ENDED DECEMBER 31, 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. SPECIAL EVENTS 524968 464538 60430 116716 PRODUCT SALES-POPCORN FUNDRAISER 274387 274387 178555 799355 464538 334817 295271 295271 39546 1 ASSISTANCE IS FOR TROOP MEMBERS TO PAY SCOUTING FEES AND PURCHASE UNIFORMS 559 15478 ASSISTANCE FOR TROOP MEMBERS FOR SUMMER CAMP 4 600 PART I, LINE 2: ASSISTANCE IS FOR TROOP MEMBERS TO PAY SCOUTING FEES AND PURCHASE UNIFORMS, AS WELL AS FINANCIAL ASSISTANCE FOR SUMMER CAMP. THIS PROCESS IS MONITORED BY THE BOY SCOUTS BY BUDGETING AND PROVIDED ASSISTANCE AS NEEDED AND REQUESTED BY VARIOUS TROOP MEMBERS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT-LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, 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, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED AND GIVEN TO THE SCOUT EXECUTIVE AND THE AUDIT COMMITTEE, TO REVIEW FOR THE 990 TO BE FILED. AFTER THE RETURN IS FILED A COPY OF FORM 990 IS SENT TO THE NATIONAL OFFICE. FORM 990, PART VI, SECTION B, LINE 12C ON A REGULAR BASIS, THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AS INDICATED IN COUNCIL BY-LAWS WHICH ARE DISTRIBUTED AT THE JANUARY ANNUAL BUSINESS MEETING. -ANNUALLY ACTIVE EMPLOYEES RECEIVE AND INDICATE THAT THEY HAVE RECEIVED THE STAFF EMPLOYEE MANUAL WITH A CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 ALL PROFESSIONAL STAFF RECEIVE COMPENSATION BASED ON THE FOLLOWING FACTORS: -ANY COMPENSATION IS BASED ON PERFORMANCE; AN ANNUAL REVIEW IS CONDUCTED FOR EACH STAFF MEMBER BY HIS/HER DIRECT SUPERVISOR AND APPROVED BY THE NATIONAL BSA. IN THE CASE OF THE CEO (SCOUT EXECUTIVE) THE VOLUNTEER BOARD PRESIDENT PARTICIPATES IN AND APPROVES THE REVIEW -COMPENSATION GUIDELINES ARE ESTABLISHED BY THE NATIONAL COUNCIL, BSA INCLUDING PERCENTAGE SALARY INCREASES BASED ON PERFORMANCE AND LOCAL AREA FINANCIAL CONDITIONS. -THE COUNCIL ESTABLISHES A COMPENSATION AND BENEFITS COMMITTEE COMPOSED OF 3-4 MEMBERS OF THE COUNCIL EXECUTIVE BOARD INCLUDING THE CURRENT BOARD PRESIDENT. -THIS COMMITTEE REVIEWS INDIVIDUAL STAFF PERFORMANCE AND APPROVES ANY INCREASE IN EMPLOYEE COMPENSATION FOR ALL STAFF POSITIONS. -THE FINAL COMPENSATION ADJUSTMENTS ARE APPROVED BY THE COMPENSATION AND BENEFITS COMMITTEE AND SIGNED BY THE BOARD PRESIDENT AND SCOUT EXECUTIVE/CEO. -THE SCOUT EXECUTIVE/CEO MAKES COMPENSATION RECOMMENDATIONS, BUT HAS NO VOTE. -THE ONLY KEY EMPLOYEE IS THE SCOUT EXECUTIVE. THE SCOUT EXECUTIVE/CEO IS REVIEWED ANNUALLY BY THE AREA DIRECTOR AND BOARD PRESIDENT. THE RESULTS OF THIS REVIEW ARE SHARED WITH THE COUNCIL COMPENSATION AND BENEFITS COMMITTEE ALONG WITH ANY RECOMMENDATION RELATIVE TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 SOUTHEAST LOUISIANA COUNCIL BOY SCOUTS OF AMERICA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER FROM ENDOWMENT FUND 114,455. BOY SCOUTS OF AMERICA TRUST FUND 4200 S I-10 SERVICE ROAD WEST METAIRIE LA 70001 237037341 MANAGES FUNDS THAT ARE LEGALLY RESTRICTED LA 501(C)(3) 11 N/A 0 NATIONAL BOY SCOUTS OF AMERICA FOUNDATION 1325 WEST WALNUT HILL LANE IRVING TX 75038 752675978 TO FINANCIALLY SUPPORT THE MISSION, VALUES, AND PROGRAMS OF THE BOY SCOUTS O TX 501(C)(3) 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BOY SCOUTS OF AMERICA TRUST FUND C 219943 FAIR MARKET VALUE BOY SCOUTS OF AMERICA TRUST FUND K 167660 FAIR MARKET VALUE