2026-09-24T15:53:52-04:00 2025-12-31 231692578 SIMON LEVER LLC 147 W AIRPORT RD LITITZ PA 17543 990 2025-01-01 231365192 CHESTER COUNTY COUNCIL BOY SCOUTS O CHES 6106962900 1 SCOUTING WAY EXTON PA 19341 JAKE SEGAL SCOUT EXECUTIVE 6106962900 2026-09-15 REBECCA WALCK CPA P01886180 7175697081 2026-09-24 2025 JAKE SEGAL 1 SCOUTING WAY EXTON PA 19341 4514329 false X WWW.CCCBSA.ORG X 1921 PA 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. 30 30 122 1600 0 813527 800081 1801371 1782580 591567 164707 294573 259281 3501038 3006649 29318 36110 0 1376811 1272249 0 269876 1762222 1781249 3168351 3089608 332687 -82959 12789638 13788601 330231 596036 12459407 13192565 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. false false 2750842 36110 1946003 ALL PROGRAMS ARE INTER-RELATED AND ARE RUN TO ACHIEVE THE ORGANIZATIONS 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. 2750842 true true false false false false true false true true true true false false true true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 2 0 false 122 true false false false false false false false false X 30 30 false false false false false false false true true false false true true true true true true true true false PA X JAKE SEGAL 6106962900 1 SCOUNTING WAY 1 SCOUTING WAY EXTON PA 19341 JAKE SEGAL SCOUT EXECUT 40.00 X X 138380 0 1326 BENJAMIN WHEELER FORMER SCOUT X 24643 0 0 JAMES BENNETT VP FUND DEVE X X 0 0 0 JACK BILSON BOARD MEMBER X 0 0 0 LAUREN BIXLER BOARD MEMBER X 0 0 0 VALERI BOCLAIR IMMEDIATE PA X X 0 0 0 JIM CARON RISK MANAGEM X X 0 0 0 STEVE CARROLL PRESIDENT X X 0 0 0 ANDREW COE VP MARKETING X X 0 0 0 JOHN CORR DR DISTRICT X X 0 0 0 HOWARD CRAWFORD NOMINATING C X X 0 0 0 PATRICIA FARRELL BOARD MEMBER X 0 0 0 BILL FRIEDMANN BOARD MEMBER X 0 0 0 MATTHEW GRIFFIN BOARD MEMBER X 0 0 0 CRAIG HADDEN YPT CHAMPION X X 0 0 0 SARALYN KASSEL BOARD MEMBER X 0 0 0 JOHN KEMMERER INVESTMENT C X X 0 0 0 BILL KINIRY BOARD MEMBER X 0 0 0 MARY KUKLINSKI GOVERNANCE C X X 0 0 0 SAM LEMHENEY EVENTS CHAIR X X 0 0 0 FRANK LIOTTA VP DISTRICT X X 0 0 0 MICHAEL MAGNOTTA BOARD MEMBER X 0 0 0 DOUG MCCONNELL VP PROGRAM X X 0 0 0 BRIAN MILLER COUNCIL TREA X X 0 0 0 PETE MOTEL VP CAMPING A X X 0 0 0 GREG NARDI BOARD MEMBER X 0 0 0 PJ REDMOND BOARD MEMBER X 0 0 0 GUS SAUERZOPF COUNCIL COMM X X 0 0 0 TOM SAVOY AUDIT CHAIR, X X 0 0 0 GARY SCHROEDER VICE PRESIDE X X 0 0 0 STEVE WALTON BOARD MEMBER X 0 0 0 DAVIS WRIGHT OC DISTRICT X X 0 0 0 163023 1326 1 true false false 6489 793592 100786 800081 CAMPING 721210 1275788 1275788 OTHER 900099 414436 414436 ACTIVITIES 721210 92356 92356 1782580 94541 94541 1315975 1245809 70166 70166 70166 245149 65996 179153 179153 276003 195875 80128 80128 3006649 1947287 259281 36110 36110 139707 114560 4610 20537 24643 20207 813 3623 850718 776884 13536 60298 77605 63636 2561 11408 90538 75081 2834 12623 89038 80501 1565 6972 11334 2031 9303 86636 80557 3319 2760 12907 10584 426 1897 2751 28 2723 67248 54553 1781 10914 284742 267922 3084 13736 46313 41243 929 4141 16921 14695 408 1818 5494 4505 181 808 52293 42880 1726 7687 312288 290583 8955 12750 78929 72509 1177 5243 PROGRAM AND SUPPLIES 327401 325856 283 1262 EQUIPMENT MAINTENANCE 285023 281748 600 2675 MISCELLANEOUS 74300 34954 571 38775 RECOGNITION AND TRAINING 64908 59215 640 5053 51761 18891 32870 3089608 2750842 68890 269876 496024 226389 929363 223801 69098 27024 56337 139726 167445 48540 45621 16442966 6908674 8960242 9534292 2654529 2953488 13363 32957 12789638 13788601 23468 91333 110923 262338 182477 208965 13363 33400 330231 596036 X 9811736 10437767 2647671 2754798 12459407 13192565 12789638 13788601 X -82959 280396 535721 X false true X true false X 1171232 480386 694904 813527 800081 3960130 1591121 1798488 1944209 1801371 1877121 9012310 2762353 2278874 2639113 2614898 2677202 12972440 12972440 442283 261801 69860 590810 436979 1801733 442283 261801 69860 590810 436979 1801733 258281 258281 3204636 2540675 2708973 3205708 3372462 15032454 0.86300 0.84360 0.12000 0.16000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 118.00 1 true false true X 2658206 5110 407762 115048 2956030 3105890 334118 101150 385374 3155784 2614133 372431 153585 34259 3105890 2989855 128984 -463229 41477 2614133 7180483 121156 677 4312461 2989855 0.09810 0.90190 false false 1403951 1403951 13032723 5450786 7581937 1633017 1457888 175129 373275 373275 9534292 ENDOWMENT INVESTMENTS 2868016 F CASH SURRENDER VALUE OF LIFE INSURAN 43682 F BENEFICIAL INTEREST 41790 F 2953488 FINANCE LEASE LIABILITY - CURRENT 30855 OPERATING LEASE LIABILITY - CURRENT 2545 33400 X 3555108 286588 261871 548459 3006649 3006649 3351479 261871 261871 3089608 3089608 SCHEDULE D, PAGE 1, PART II, LINE 5 THE WETLAND CONSERVATION EASEMENT IS PROPERTY THAT WAS DONATED TO BSA SEVERAL YEARS AGO. THE PROPERTY IS MAINTAINED ON BSAS BALANCE SHEET AT THE VALUE DETERMINED AT THE TIME OF THE CONTRIBUTION. SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE LONG-TERM FINANCIAL SUPPORT FOR THE ORGANIZATIONS PROGRAMS, OPERATIONS, AND MISSION-RELATED ACTIVITIES IN ACCORDANCE WITH DONOR RESTRICTIONS AND THE ORGANIZATIONS SPENDING POLICY. SCHEDULE D, PAGE 3, PART X 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 2025 AND 2024, 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, 2025 AND 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXPENSES ALLOCATED TO SALES 261,871 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSES ALLOCATED TO SALES 261,871 SCHEDULE D, PAGE 4, PART XIII 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 2025 AND 2024, 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, 2025 AND 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. COUNCIL GOLF OU 77551 77551 15896 5882 SPORTING CLAYS 56032 56032 11949 3606 2579 5 111566 111566 550 16449 500 8585 245149 245149 28395 20055 500 17046 65996 179153 true PROGRAM SERVICES PROVIDED 36110 SCHEDULE I, PAGE 1, PART I, LINE 2 THE COUNCILS 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. X X X false false false false false false false false false BENJAMIN WHEELER FORMER SCOUT EXECUTI 24643 24643 X GOLD COINS 1 100786 MARKET VALUE false false false FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A THE COUNCILS 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, PAGE 6, PART VI, LINE 15B THE COUNCILS 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, PAGE 6, PART VI, LINE 19 THE COUNCILS 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 COUNCILS MAIN OFFICE LOCATION. FORM 990, PART XI, LINE 9 DIRECT EXPENSES ALLOCATED TO SALES 261,871 DIRECT EXPENSES ALLOCATED TO SALES -261,871