2025-11-13T07:44:55-06:00 2024-12-31 510284658 SANTORA CPA GROUP 220 CONTINENTAL DRIVE SUITE 112 NEWARK DE 19713 990 2024-01-01 231365192 BOY SCOUTS OF AMERICA CHESTER COUNTY COUNCIL BOYS 6106962900 1 SCOUTING WAY EXTON PA 19341 JAKE SEGAL SCOUT EXECUTIVE/CEO 6106962900 2025-11-12 1 1 KEVIN J GOBEIL CPA P01441279 3027376200 2024 2025-03-06 01:10:19Z JAKE SEGAL 1 SCOUTING WAY EXTON PA 19341 5347467 0 1761 X WWW.CCCBSA.ORG X 1921 PA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 29 29 116 1770 0 0 694904 813527 1944209 1801371 69860 591567 247179 294573 2956152 3501038 20348 29318 0 0 1311236 1376811 0 0 217935 1997790 1762222 3329374 3168351 -373222 332687 12925955 12789638 511081 330231 12414874 12459407 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. 0 0 2904554 29318 1867520 ALL PROGRAMS ARE INTER-RELATED AND ARE RUN TO ACHIEVE THE ORGANIZATION'S MISSION. THROUGH THE OFFERING OF THE TRADITIONAL SCOUTING PROGRAMS OF CUB SCOUTS, SCOUTS BSA, VENTURING, AND EXPLORING, THE ORGANIZATION SERVES OVER 2,500 LOCAL YOUTH. THE YOUTH ARE OFFERED OPPORTUNITIES TO BUILD CHARACTER, ENSURE HEALTH AND FITNESS, AND INSTILL THE RESPONSIBIILITY OF GOOD CITIZENSHIP; ALL THROUGH PARTICIPATION IN ACTIVITIES AND ADVANCEMENT PROGRAMS. 2904554 1 1 0 0 0 0 1 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 116 1 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X SCOUT EXECUTIVECEO 6106962900 1 SCOUTING WAY EXTON PA 19341 BENJAMIN WHEELER SCOUT EXECUTIVE/CEO 40.00 X X 0 108797 1706 HOWARD CRAWFORD DIAMOND ROCK DISTRICT CHAI 0.00 X X 0 0 0 J CRAIG HADDEN YOUTH PROTECTION CHAMPION 0.00 X X 0 0 0 MARY B KUKLINSKI GOVERNANCE CHAIR 0.00 X X 0 0 0 ANDREW COE VP, MARKETING AND COMMUNIC 0.00 X X 0 0 0 SARALYN KASSEL BOARD MEMBER 0.00 X 0 0 0 THOMAS G SAVOY AUDIT CHAIR, OA ADVISOR 0.00 X X 0 0 0 GARY M SCHROEDER VICE PRESIDENT 0.00 X X 0 0 0 PATRICIA U FARRELL BOARD MEMBER 0.00 X 0 0 0 WILLIAM F KINIRY JR BOARD MEMBER 0.00 X 0 0 0 DOUGLAS MCCONNELL VP MEMBERSHIP 0.00 X X 0 0 0 JOHN KEMMERER INVESTMENT COMMITTEE CHAIR 0.00 X X 0 0 0 BRIAN MILLER COUNCIL TREASURER 0.00 X X 0 0 0 GUSTAV L SAUERZOPF COUNCIL COMMISSIONER 0.00 X X 0 0 0 JAMES D BENNETT VICE PRESIDENT - FUND DEVE 0.00 X X 0 0 0 RICK HERMAN BOARD MEMBER 0.00 X 0 0 0 MICHAEL J MAGNOTTA BOARD MEMBER 0.00 X 0 0 0 PETE MOTEL VP, CAMPING & PROPERTIES 0.00 X X 0 0 0 VALERI BOCLAIR IMMEDIATE PAST PRESIDENT 0.00 X X 0 0 0 TAMARA CHRISTENSEN BOARD MEMBER 0.00 X 0 0 0 STEPHEN CARROLL PRESIDENT 0.00 X X 0 0 0 SAM LEMHENEY BOARD MEMBER 0.00 X 0 0 0 JAMES CARON VP ADMINISTRATION 0.00 X X 0 0 0 MATTHEW GRIFFIN VICE PRESIDENT - PROGRAM 0.00 X X 0 0 0 FRANK LIOTTA HORSESHOE TRAIL DISTRICT C 0.00 X X 0 0 0 GREG NARDI BOARD MEMBER 0.00 X 0 0 0 STEVE WALTON BOARD MEMBER 0.00 X 0 0 0 PJ REDMOND BOARD MEMBER 0.00 X 0 0 0 ZACK BOWEN BOARD MEMBER 0.00 X 0 0 0 DAVID HOHL BOARD MEMBER 0.00 X 0 0 0 JEFFREY SPENCER FORMER SCOUT EXECUTIVE/CEO 0.00 X 0 34446 317 0 143243 2023 0 1 0 0 0 6867 806660 813527 CAMPING 721210 1277274 1277274 OTHER 900099 433955 433955 ACTIVITIES 721210 90142 90142 1801371 83264 83264 2091888 757 1584342 0 507546 757 508303 508303 317665 89241 228424 228424 238995 172846 66149 66149 3501038 1867520 0 819991 29318 29318 108797 108797 981593 864504 21466 95623 186626 154725 5848 26053 99795 88190 2128 9477 10376 8509 342 1525 85840 70389 2832 12619 2188 1794 72 322 5340 4379 176 785 573557 552611 1601 19345 273772 257409 3000 13363 43970 38288 1042 4640 18699 17148 279 1272 4740 3887 156 697 54170 54170 474649 459420 2792 12437 76929 70930 1100 4899 MISCELLANEOUS 95525 81465 2487 11573 RECOGNITION & AWARDS 42467 38621 541 3305 3168351 2904554 45862 217935 581915 496024 608732 226389 62020 223801 14550 27024 141023 139726 58177 48540 16098567 7138325 9210771 8960242 2168909 2654529 79858 13363 12925955 12789638 63076 23468 198240 110923 236402 182477 13363 13363 511081 330231 X 9817097 9811736 2597777 2647671 12414874 12459407 12925955 12789638 332687 -288154 0 X X 0 1 X 1 0 X 1028171 1171232 480386 694904 813527 4188220 317813 1591121 1798488 1944209 1801371 7453002 1345984 2762353 2278874 2639113 2614898 11641222 0 0 0 11641222 793672 442283 261801 69860 590810 2158426 793672 442283 261801 69860 590810 2158426 2139656 3204636 2540675 2708973 3205708 13799648 0.84360 0.85570 0.15640 0.14430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 118.00 1 1 0 1 X 3105890 334118 101150 385374 3155784 2614133 372431 153585 34259 3105890 2989855 128984 -463229 41477 2614133 7180483 121156 677 4312461 2989855 6991509 242325 22045 75396 7180483 0.09810 0.90190 0 0 1403951 1403951 13061599 5725400 7336199 1633017 1412925 220092 8960242 ENDOWMENT INVESTMENTS 2606065 F CASH SURRENDER VALUE OF LIFE INSURANCE 48464 F 2654529 OPERATING LEASE LIABILITY - CURRENT PORTION 13363 13363 X 3474970 -288154 262087 -26067 3501037 0 3501037 3430437 262087 262087 3168350 0 3168350 PART II, LINE 3: THE WETLAND CONSERVATION EASEMENT IS PROPERTY THAT WAS DONATED TO BSA SEVERAL YEARS AGO. THE PROPERTY IS MAINTAINED ON BSA'S BALANCE SHEET AT THE VALUE DETERMINED AT THE TIME OF THE CONTRIBUTION. PART IV, LINE 2B: THE ORGANIZATION MAINTAINS FUNDS ON BEHALF OF THE NATIONAL BOY SCOUTS OF AMERICA FOR REGISTRATION AND OTHER RELATED FEES CHARGED BY THE NATIONAL BOY SCOUTS OF AMERICA. THE ORGANIZATION ALSO HOLDS FUNDS ON BEHALF OF TROOPS FOR PURCHASE OF SUPPLIES. FURTHERMORE THE ORGANIZATION HOLDS FUNDS ON BEHALF OF VARIOUS GROUPS AND CLUBS THAT ARE AFFILIATED WITH THE CHESTER COUNTY COUNCIL. PART X, LINE 2: THE COUNCIL HAS QUALIFIED AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE COUNCIL IS NOT EXEMPT FROM TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. DURING 2024 AND 2023, THE COUNCIL HAD NO UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS ENDED PRIOR TO 2020. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO SALES 262,087. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO SALES 262,087. X X X X 0 COUNCIL GOLF OUTING 81554 81554 16660 1416 0 6565 GALA BALL & AUCTION 61920 61920 2025 11254 3600 742 4 174191 174191 11580 25582 0 9817 317665 317665 30265 38252 3600 17124 89241 228424 1 PROGRAM SERVICES PROVIDED 295 29318 PART I, LINE 2: THE COUNCIL'S ASSISTANCE TO INDIVIDUALS IS MADE UP OF SCOUT UNIFORMS AND SUPPLIES GIVEN TO THOSE IN NEED, AS WELL AS DISCOUNTS ON FEES TO REGISTER AS SCOUTS OR ATTEND SUMMER CAMP. NO CASH GRANTS OR ASSISTANCE ARE AWARDED, WHICH WOULD NEED TO BE MONITORED. EXECUTIVES IN EACH RELATIVE DEPARTMENT REVIEW REQUESTS OR KNOWN NEEDS FOR ASSISTANCE AND AWARD ASSISTANCE WITHIN THEIR BUDGET RESTRAINTS. 0 0 0 0 0 0 0 0 0 BENJAMIN WHEELER SCOUT EXECUTIVE/CEO 0 108797 0 0 0 0 0 0 0 1706 0 110503 0 0 JEFFREY SPENCER FORMER SCOUT EXECUTIVE/CEO 0 34446 0 0 0 0 0 0 0 317 0 34763 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE SCOUT EXECUTIVE INFORMS THE ENTIRE BOARD THAT THE RETURN IS AVAILABLE FOR THEIR REVIEW. ADDITIONALLY, THE RETURN IS REVIEWED BY THE SCOUT EXECUTIVE AND REPRESENTATIVES OF THE AUDIT COMMITTEE PRIOR TO FILING. THERE IS NO FORMAL REVIEW PROCESS IN PLACE. FORM 990, PART VI, SECTION B, LINE 12C COUNCIL EMPLOYEES ARE GIVEN THE POLICY ANNUALLY WITH AN ACKNOWLEDGEMENT TO SIGN AND RETURN, CONFIRMING THEIR UNDERSTANDING AND COMPLIANCE. THE SCOUT EXECUTIVE IS AVAILABLE TO REVIEW ANY CONFLICT OF INTEREST QUESTIONS THAT ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE, CONSISTING OF FIVE INDEPENDENT BOARD MEMBERS, REVIEWS SALARIES ANNUALLY FOR COMPLIANCE WITH SALARY RANGES SET BY THE NATIONAL BSA. THE COMPENSATION AND BENEFITS COMMITTEE OF THE NATIONAL BSA EMPLOYS AN INDEPENDENT NATIONAL FIRM TO COMPARE ALL BSA SALARIES AND BENEFITS, BUT PARTICULARLY THOSE OF THE SCOUT EXECUTIVES, TO OTHER REGIONAL ORGANIZATONS. THE DATA SUPPORTS COMPLIANCE WITH IRC SECTION 4958. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL'S FORM 990 IS MADE AVAILABLE ON THE WEB AT GUIDESTAR.ORG. THE COUNCIL MAKES ANY OF THEIR POLICIES AND DOCUMENTS AVAILABLE TO THE PUBLIC, ON REQUEST, AT THE COUNCIL'S MAIN OFFICE LOCATION. FORM 990, PAGE 12, PART XII, LINE 2C LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS HAS NOT CHANGED FROM PREVIOUS YEARS.