2025-02-08T15:51:30-05:00 2023-12-31 271380715 LEAH B NOEL CPA PC 14 S PACK SQ 503 ASHEVILLE NC 28801 990 2023-01-01 560529937 BOY SCOUTS OF AMERICA 414 DANIEL BOONE COUNCIL BOYS 8282546189 333 W HAYWOOD STREET ASHEVILLE NC 28801 JOSHUA CHRIST SCOUT EXECUTIVE 8282546189 2025-02-06 true true LEAH B NOEL CPA P00844232 8283334529 2025-02-06 2023 2025-03-06 01:10:19Z HURRICANE HELENE JOSHUA CHRIST 3290167 false X WWW.DANIELBOONECOUNCIL.ORG X 1993 NC TO PROMOTE THE ABILITY OF BOYS AND YOUNG MEN TO DO THINGS FOR THEMSELVES AND OTHERS IN WESTERN NC AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING THEM THE VALUES OF THE SCOUT OATH AND LAW. 50 50 135 736 0 458674 597764 2482275 2182938 140220 122387 172872 222696 3254041 3125785 9751 13553 0 1508696 1618604 2487 2860 117680 2104052 1364016 3624986 2999033 -370945 126752 8601681 8554172 724834 581026 7876847 7973146 X TO PROMOTE THE ABILITY OF BOYS AND YOUNG MEN TO DO THINGS FOR THEMSELVES AND OTHERS IN WESTERN NC AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 2787952 13553 2182938 BOY SCOUT PROGRAMS TARGET BOYS AGES 6-10 FOR CUB SCOUT PACKS, BOYS AGES 11 -17 FOR BOY SCOUT TROOPS, BOYS AND GIRLS AGES 14-20 FOR VENTURING AND EXPLORING PROGRAMS, AND BOYS AND GIRLS IN KINDERGARTEN - 12TH GRADE FOR LEARNING FOR LIFE PROGRAMS. THOUSANDS OF ADULT VOLUNTEERS IN 14 WESTERN NC COUNTIES, GUIDED BY PROFESSIONAL STAFF MEMBERS FROM THE DANIEL BOONE COUNCIL, WORK CLOSELY WITH THE YOUNG PEOPLE IN THEIR PROGRAMS TO PROVIDE THEM WITH FUN AND EDUCATIONAL ACTIVITIES WHILE ALSO SERVING AS MENTORS AND POSITIVE ROLE MODELS IN THE PROCESS. BY INSTILLING VALUES AND CHARACTER DEVELOPMENT IN THE YOUTH OF WESTERN NC, THE FUTURE LEADERSHIP OF THESE COUNTIES AND THEIR ORGANIZATIONS WILL BE BETTER PREPARED TO ASSUME THAT RESPONSIBILITY. IN ADDITION, SCOUTING'S FOCUS ON DEVELOPING A KEEN AWARENESS OF PERSONAL AND CIVIC RESPONSIBILITY THROUGH COMMUNITY SERVICE PROJECTS AND LEADERSHIP TRAINING PROVIDES A TREMENDOUS VOLUME OF COMMUNITY SERVICE HOURS CONDUCTED BY YOUTH IN SCOUTING PROGRAMS. ESTABLISHED WEEKLY PROGRAM MEETINGS, ACTIVITIES AND SERVICE PROJECTS TAKE PLACE AT AREA CHURCHES, SCHOOLS AND COMMUNITY CENTERS ON A REGULAR BASIS AND ALL SCOUT LEADERS COMPLETE COMPREHENSIVE TRAINING COURSES HELD BY THE COUNCIL. 2787952 true true false false false false true false true true true true false false true false true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 14 0 true 135 true false false false false false false false false X 50 50 true false false false true true true true true false false true true true true true true true false false X DEBORAH MENTCH 8282546189 333 W HAYWOOD STREET ASHEVILLE NC 28801 JOSHUA CHRIST SCOUT EXECUT 40.00 X 258317 0 13766 BILL ARLEDGE BOARD MEMBER 1.00 X 0 0 0 RANDALL BARNETT BOARD MEMBER 1.00 X 0 0 0 BILL BEARD BOARD MEMBER 1.00 X 0 0 0 REED BILBRAY VP, MARKETIN 1.00 X X 0 0 0 LARRY BLYTHE BOARD MEMBER 1.00 X 0 0 0 RICHARD BROADHURST MT MITCH. DI 1.00 X 0 0 0 SCOTT BURNETTE BOARD MEMBER 1.00 X 0 0 0 RICHARD CARTER BOARD MEMBER 1.00 X 0 0 0 JOEL CHAMBERS TREASURER 1.00 X X 0 0 0 CARLETON COLLINS BOARD MEMBER 1.00 X 0 0 0 SEN CHUCK EDWARDS BOARD MEMBER 1.00 X 0 0 0 KRISTY ELLIOTT VP, FUND DEV 1.00 X X 0 0 0 DAN FIELD BOARD MEMBER 1.00 X 0 0 0 ALAN GIBSON BOARD MEMBER 1.00 X 0 0 0 JERRY GMYR VP MEMBERSHI 1.00 X X 0 0 0 WILLIAM GOACHER BOARD MEMBER 1.00 X 0 0 0 RALPH GRIFFITH BOARD MEMBER 1.00 X 0 0 0 NEAL HANKS BOARD MEMBER 1.00 X 0 0 0 WENDY HENDERSON VP, CUB SCOU 1.00 X X 0 0 0 EDDIE HOLLIFIELD BOARD MEMBER 1.00 X 0 0 0 PAT HOWARD BOARD MEMBER 1.00 X 0 0 0 RICHARD HURLEY BOARD MEMBER 1.00 X 0 0 0 GREG HUTCHINS BOARD MEMBER 1.00 X 0 0 0 AARON JOHNSON BOARD MEMBER 1.00 X 0 0 0 PEGGY JONES BOARD MEMBER 1.00 X 0 0 0 JAMES KAREGEANNES BOARD MEMBER 1.00 X 0 0 0 DAVID KRISHOCK BOARD MEMBER 1.00 X 0 0 0 JOHN LAMPLEY BOARD MEMBER 1.00 X 0 0 0 DAVID MCCARTNEY BOARD MEMBER 1.00 X 0 0 0 MIKE MCLEAN BOARD MEMBER 1.00 X 0 0 0 QUENTIN MILLER BOARD MEMBER 1.00 X 0 0 0 SCOTT MONCRIEF BOARD MEMBER 1.00 X 0 0 0 CHRIS MORGAN VP, PROGRAM 1.00 X X 0 0 0 TODD NEWNAM VP, FINANCE 1.00 X X 0 0 0 DR STEPHEN PAGE BOARD MEMBER 1.00 X 0 0 0 MICHAEL PARMER PRESIDENT 1.00 X X 0 0 0 ALLEN PEELE BOARD MEMBER 1.00 X 0 0 0 BEN PENDRY BOARD MEMBER 1.00 X 0 0 0 SUE PERSONS EXECUTIVE VP 1.00 X X 0 0 0 MARK PINKSTON BOARD MEMBER 1.00 X 0 0 0 ALEX PORTELLI VP DISTRICT 1.00 X X 0 0 0 CHRISTOPHER REINHARDT LEGAL COUNSE 1.00 X X 0 0 0 ARNOLD SKIP SHELDON BOARD MEMBER 1.00 X 0 0 0 KEN SIDWELL BOARD MEMBER 1.00 X 0 0 0 PETER SPRAGUE BOARD MEMBER 1.00 X 0 0 0 AARON SWIFT OA YOUTH REP 1.00 X 0 0 0 BETTY TAYLOR BOARD MEMBER 1.00 X 0 0 0 CARLOS VARGAS BOARD MEMBER 1.00 X 0 0 0 BRYANT WEBSTER BOARD MEMBER 1.00 X 0 0 0 TED WHITE BOARD MEMBER 1.00 X 0 0 0 JERRY WILLIAMS BOARD MEMBER 1.00 X 0 0 0 BOBBY YOUNT VP ADMINISTR 1.00 X X 0 0 0 258317 13766 1 false true false 2025 595739 597764 CAMPING FEES 713990 2068797 2068797 ACTIVITY FEES 713990 114141 114141 2182938 29505 29505 13272 13272 13272 13272 92882 92882 92882 92882 296523 164382 132141 OTHER REVENUE 713990 77283 77283 77283 3125785 2182938 212942 13553 13553 258317 243539 9183 5595 1039449 979981 36954 22514 107638 99027 5350 3261 104657 96382 5143 3132 108543 103131 3363 2049 22503 13776 7674 1053 2860 2860 38612 23637 13169 1806 593607 578809 1323 13475 166671 162721 2455 1495 85309 81472 2384 1453 87948 49047 867 38034 34779 34779 223466 211723 4187 7556 54200 52652 962 586 MISCELLANEOUS 39364 37674 334 1356 RECOGNITION AWARDS 17557 6049 53 11455 2999033 2787952 93401 117680 1591228 1491638 34662 35150 49553 83775 356371 201532 64390 77155 28577 37278 8384196 3636921 4674484 4747275 1668252 1759380 134164 120989 8601681 8554172 418529 291640 74502 100126 134164 120989 97639 68271 724834 581026 X 7153188 7156048 723659 817098 7876847 7973146 8601681 8554172 X 126752 10669 -41122 X false false X 523950 641202 764217 458674 597764 2985807 523950 641202 764217 458674 597764 2985807 2985807 84820 28343 32420 35393 42777 223753 45495 47603 31226 31033 77283 232640 3442200 10654652 0.86740 0.87430 X PART II, LINE 10 155,357 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 27.74 1 false 124.00 true false 1736381 38183 38622 1000 445 1811741 2750723 3755 -361613 656424 60 1736381 2386446 18711 346626 1060 2750723 2141876 17731 226945 106 2386446 1904475 54856 367505 327 2141876 0.69390 0.23850 0.06760 true false 1367479 1367479 5539669 2652261 2887408 183361 44045 139316 887843 682255 205588 405844 258360 147484 4747275 BSAAM PASSIVE INVESTMENT POOL 1759380 F 1759380 CUSTODIAL ACCOUNTS 68271 68271 3136454 10669 10669 3125785 3125785 3040155 41122 41122 2999033 2999033 SCHEDULE D, PAGE 1, PART II, LINE 9 THE COUNCIL'S ASSETS AND ACTIVITY RELATED TO THE CONSERVATION EASEMENTS ARE EMBEDDED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 2, PART IV, LINE 1B DURING THE YEAR, THE COUNCIL RECEIVES AND REMITS DUES OR OTHER FEES FOR OTHER COUNCIL CHAPTERS. SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS ARE HELD UNTIL BOARD APPROVES RELEASE FOR ITEMS SUCH AS DEBT RELIEF OR TRANSFER TO CAPITAL FUNDING. SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 41,122 CAMP CARD SALES 145901 145901 91225 POPCORN SALES 62696 62696 47036 3 87926 87926 11381 5690 9050 296523 296523 11381 5690 147311 164382 132141 true SPECIFIC ASSISTANCE 7 989 COST REGISTRATIONS SPECIFIC ASSISTANCE 47 11800 COST CAMPERSHIPS SPECIFIC ASSISTANCE 14 589 COST LITERATURE SPECIFIC ASSISTANCE 2 175 COST UNIFORMS SCHEDULE I, PAGE 1, PART I, LINE 2 REQUESTS ARE SUBMITTED FOR SPECIAL ASSISTANCE. THE REQUESTS ARE THEN REVIEWED AND NEEDS ARE ASSESSED BY THE CAMPING COMMITTEE. SPECIAL ASSISTANCE IS GRANTED AFTER REVIEW. false false false false false false false false false JOSHUA CHRIST SCOUT EXECUTIVE 258317 13766 272083 FORM 990 - ORGANIZATION'S MISSION TO PROMOTE THE ABILITY OF BOYS AND YOUNG MEN TO DO THINGS FOR THEMSELVES AND OTHERS IN WESTERN NC AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING THEM THE VALUES OF THE SCOUT OATH AND LAW. FORM 990, PAGE 2, PART III, LINE 4A BOY SCOUT PROGRAMS TARGET BOYS AGES 6-10 FOR CUB SCOUT PACKS, BOYS AGES 11 -17 FOR BOY SCOUT TROOPS, BOYS AND GIRLS AGES 14-20 FOR VENTURING AND EXPLORING PROGRAMS, AND BOYS AND GIRLS IN KINDERGARTEN - 12TH GRADE FOR LEARNING FOR LIFE PROGRAMS. THOUSANDS OF ADULT VOLUNTEERS IN 14 WESTERN NC COUNTIES, GUIDED BY PROFESSIONAL STAFF MEMBERS FROM THE DANIEL BOONE COUNCIL, WORK CLOSELY WITH THE YOUNG PEOPLE IN THEIR PROGRAMS TO PROVIDE THEM WITH FUN AND EDUCATIONAL ACTIVITIES WHILE ALSO SERVING AS MENTORS AND POSITIVE ROLE MODELS IN THE PROCESS. BY INSTILLING VALUES AND CHARACTER DEVELOPMENT IN THE YOUTH OF WESTERN NC, THE FUTURE LEADERSHIP OF THESE COUNTIES AND THEIR ORGANIZATIONS WILL BE BETTER PREPARED TO ASSUME THAT RESPONSIBILITY. IN ADDITION, SCOUTING'S FOCUS ON DEVELOPING A KEEN AWARENESS OF PERSONAL AND CIVIC RESPONSIBILITY THROUGH COMMUNITY SERVICE PROJECTS AND LEADERSHIP TRAINING PROVIDES A TREMENDOUS VOLUME OF COMMUNITY SERVICE HOURS CONDUCTED BY YOUTH IN SCOUTING PROGRAMS. ESTABLISHED WEEKLY PROGRAM MEETINGS, ACTIVITIES AND SERVICE PROJECTS TAKE PLACE AT AREA CHURCHES, SCHOOLS AND COMMUNITY CENTERS ON A REGULAR BASIS AND ALL SCOUT LEADERS COMPLETE COMPREHENSIVE TRAINING COURSES HELD BY THE COUNCIL. FORM 990, PAGE 6, PART VI, LINE 2 GREG HUTCHINS PETER SPRAGUE BOARD MEMBER BOARD MEMBER FAMILY FORM 990, PAGE 6, PART VI, LINE 6 THE COUNCIL'S BOARD CONSISTS OF THE VOTING BOARD APPOINTED BY THE COUNCIL AND MEMBERS APPOINTED BY EACH CHARTERED COUNCIL'S SCOUT GROUP TO ACT AS THE GROUP'S REPRESENTATIVE. FORM 990, PAGE 6, PART VI, LINE 7A EACH GROUP'S REPRESENTATIVE HAS THE RIGHT TO ATTEND BOARD MEETINGS AND VOTE ON DISCUSSED MATTERS THAT INCLUDE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY IN THE MANNER SET FORTH IN THE COUNCIL'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBERS OF THE COUNCIL. THESE DECISIONS INCLUDE, BUT ARE NOT LIMITED TO, THE APPOINTMENT OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD ON A DATE PRIOR TO THE FILING DATE. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST POLICY DOCUMENT IS DISTRIBUTED ANNUALLY AT THE ANNUAL BUSINESS MEETING FOR COMPLETION AND TURN-IN. FOLLOW UPS ARE CONDUCTED BY SUPPORT STAFF TO COLLECT ANY MISSING DOCUMENTS FROM MEMBERS WHO MISS THE ANNUAL BUSINESS MEETING. CEO AND TREASURER REVIEW ALL INVOICES FOR PAYMENT AND VENDOR VERIFICATION. FORM 990, PAGE 6, PART VI, LINE 15A THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, SUPPORT BY TOWERS PERRIN, NATIONALLY RECOGNIZED COMPENSATION CONSULTANTS, CONDUCTED A STUDY THAT GATHERED COMPARABILITY DATA AND DEVELOPED A MODEL COMPENSATION PROGRAM FOR MANAGEMENT AND EMPLOYEES OF LOCAL COUNCILS. THE PROCESS IS ENFORCED AND APPROVED LOCALLY BY A COMPENSATION COMMITTEE MADE UP OF KEY VOLUNTEER BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 19 THE COUNCIL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -41,122