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Long Beach Area Council Boy Scouts of America

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Long Beach Area Council Boy Scouts of America LONG BEACH AREA COUNCIL BOY SCOUTS OF AMERICA COUNCIL ANNUAL MEETING 7:00 p.m. Wednesday, January 27, 2020 Via Zoom CALL TO ORDER Phil Bond PLEDGE OF ALLEGIANCE & INVOCATION INTRODUCTIONS Phil Bond APPROVAL OF MINUTES Council Annual Meeting (01/22/2020) Phil Bond BSA BANKRUPTCY UPDATE Phil Bond ACCEPTANCE OF YEAR END FINANCIAL STATEMENT Katie Zinn 2020 – IN REVIEW John Fullerton REPORT OF THE NOMINATING COMMITTEE • Election Procedures • Election Approval of 2021 Resolutions Phil Bond • Resolution 1 – To Do Business • Resolution 2 – Registration Assistance to Individuals • Resolution 3 – Fiscal Stewardship Policies • Resolution 4 – Authority of the Scout Executive and members of executive board and staff • Resolution 5 – Whistleblower Protection Policy • Resolution 6 – Conflict-Of-Interest Policy for Executive Board Members • Resolution 7 – Conflict-Of-Interest Policy for Council Employees • Resolution 8 – Statement of Values & Code of Ethics PRESIDENT’S REMARKS Phil Bond ANNOUNCEMENTS ADJOURNMENT – Call for Motion Executive Board Meeting immediately following Long Beach Area Council - # 032 Boy Scouts of America Statement of Financial Position - Period Ending: DecemBer 31, 2020 Operating Fund Capital Fund Endowment Fund Total of All Funds 2020 2019 2020 2019 2020 2019 2020 2019 Current assets: Unallocated interfund loans -4,900 4,900 Cash -167,749 47,603 676,825 812,471 1,303,216 1,665,589 1,812,292 2,525,664 Accounts and notes receivable 45,544 45,617 0 0 45,544 45,618 Contributions receivable -29,455 21,560 25,000 25,000 -4,455 46,560 Inventory 114,118 115,209 114,118 115,209 Interfund loans -97,369 -97,369 35,000 35,000 62,369 62,369 Deferred activity expense 18,149 5,099 18,149 5,099 Deferred camp expense 10,053 10,053 10,053 10,053 Deferred special event expense 45 45 Prepaid expenses 252 -563 1,212 1,464 -563 Total current assets -111,313 147,209 717,938 847,471 1,390,585 1,752,959 1,997,210 2,747,639 Noncurrent assets: Contributions receivable 0 0 60,000 60,000 60,000 60,000 Unallocated asset acquisition Land, buildings and equipment 2,377,687 2,364,435 2,377,687 2,364,435 Long-term investments 46,750 46,750 8,936,371 8,537,642 8,983,121 8,584,392 Other noncurrent assets 12,565 12,565 12,565 12,565 Total noncurrent assets 2,437,001 2,423,749 8,996,371 8,597,642 11,433,372 11,021,391 Total assets -111,313 147,209 3,154,939 3,271,221 10,386,956 10,350,601 13,430,583 13,769,030 Current liabilities: Accounts payable 43,818 43,630 30,234 30,234 74,052 73,864 Accrued expenses 37,193 37,193 -3,024 3,491 34,169 40,684 Taxes and benefits withheld -3,401 2,826 -3,401 2,826 Custodial accounts 124,915 129,810 124,915 129,810 Capital lease obligations 20,128 20,128 20,128 20,128 Notes and mortgage payable Deferred activity revenue 2,136 6,615 2,136 6,615 Deferred camp revenue 5,850 12,818 5,850 12,818 Deferred special event revenue 5,000 350 5,000 350 Other deferred revenue 37,584 37,584 Other current liabilities 1,431 6,041 1,431 6,041 Total current liabilities 216,943 276,866 47,338 53,853 264,280 330,719 Noncurrent liabilities: Long-term indebtedness 186,915 26,611 40,814 213,526 40,814 Total noncurrent liabilities 186,915 26,611 40,814 213,526 40,814 Total liabilities 403,858 276,866 73,949 94,667 477,807 371,533 Net assets: Without donor restrictions -537,681 -151,400 1,552,599 1,658,698 4,109,704 4,073,348 5,124,621 5,580,645 With donor restrictions 22,511 21,743 1,528,391 1,517,856 6,277,253 6,277,253 7,828,155 7,816,852 Total net assets -515,170 -129,657 3,080,990 3,176,554 10,386,956 10,350,601 12,952,776 13,397,497 Total liabilites and net assets -111,313 147,209 3,154,939 3,271,221 10,386,956 10,350,601 13,430,583 13,769,030 Accompanying schedules are an integral part of this financial statement. 1/26/21 - 4:55 PM Page1 Long Beach Area Council - # 032 Boy Scouts of America Statement of Financial Position - Period Ending: DecemBer 31, 2020 Operating Fund Capital Fund Endowment Fund Total of All Funds 2020 2019 2020 2019 2020 2019 2020 2019 Standard schedules Schedule 1: Contributions Receivable Current Contributions Receivable-Past Years Allowance for Uncollectible-Past Years Contributions Receivable-Current Year -29,455 21,560 25,000 25,000 -4,455 46,560 Discounted Contributions Receivable Allowance for Uncollectible-Current 0 0 0 0 Net Contributions Receivable Current -29,455 21,560 25,000 25,000 -4,455 46,560 Schedule 2: Contributions Receivable Non-Current Contributions Receivable - Non-Current 0 0 60,000 60,000 60,000 60,000 Discounted Contributions Receivable Allowance for Uncollectible Non-Current Net Contributions Receivable Non-Current 0 0 60,000 60,000 60,000 60,000 Schedule 3: Land, Buildings & EQuipment Land, Buildings & Equipment-Non Camp 248,697 247,632 248,697 247,632 Accumulated Depreciation-Non Camp -254,578 -248,925 -254,578 -248,925 Land, Buildings & Equipment-Camps 3,797,645 3,877,645 3,797,645 3,877,645 Accumulated Depreciation-Camps -2,138,794 -2,056,937 -2,138,794 -2,056,937 Construction in Progress 724,718 545,019 724,718 545,019 Capital Leases Land, Buildings & EQuipment 2,377,687 2,364,435 2,377,687 2,364,435 Schedule 4: Custodial Accounts National Fees & Subscriptions -1,326 -1,205 -1,326 -1,205 Unit Deposits 112,232 115,478 112,232 115,478 Order of the Arrow and NESA 12,466 13,279 12,466 13,279 Other Custodial Accounts 1,543 2,257 1,543 2,257 Total Custodial Accounts 124,915 129,810 124,915 129,810 Schedule 5: Unrestricted Net Assets Designated %,AFF,FDESCRIPTIONTotal Board Designated Net Assets Non-Designated Net Assets -537,681 -151,400 1,552,599 1,658,698 4,109,704 4,073,348 5,124,621 5,580,645 Total Unrestricted Net Assets -537,681 -151,400 1,552,599 1,658,698 4,109,704 4,073,348 5,124,621 5,580,645 End of Standard Schedules ----- End of Statement ----- 1/26/21 - 4:55 PM Page2 Long Beach Area Council - #032 Boy Scouts of America Comparative Statement of Budgeted Operations - Unrestricted - Period Ending: December 31, 2020 Operating Fund Current Period Year to Date Current Year Budget Actual Last Year Budget Actual Last Year Budget Support and revenue Direct support: Net direct mail Friends of Scouting: FOS contributions 18,000 25,937 65,042 142,000 161,733 172,841 142,000 Provision uncoll FOS - - 2,061 - - (0) - Net Friends of Scouting 18,000 25,937 67,103 142,000 161,733 172,841 142,000 Net project sales Special events: Special event contributions - - - 107,500 (4,000) 197,120 107,500 Spec event cost direct benefit - - 2,022 (28,500) - (43,089) (28,500) Net special events - - 2,022 79,000 (4,000) 154,031 79,000 Net legacies and bequests Foundations and trusts: Foundations and trusts 5,000 9,250 (33,550) 192,500 149,037 130,650 192,500 Net assets released found trst - - - - - 15,000 - Net foundations and trusts 5,000 9,250 (33,550) 192,500 149,037 145,650 192,500 Other direct: Other direct contributions 18,500 - 21,388 73,000 17,479 47,208 73,000 Net other direct contributions 18,500 - 21,388 73,000 17,479 47,208 73,000 Total direct support 41,500 35,187 56,963 486,500 324,248 519,730 486,500 Indirect support: Associated organizations: Associated organizations gross - (3,061) - - (3,061) 2,000 - Net associated organizations - (3,061) - - (3,061) 2,000 - United Way: United Way contributions 250 - 2 500 5 15 500 Net United Way 250 - 2 500 5 15 500 Net unassociated organizations Net other indirect contributions Government grants and fees Total indirect support 250 (3,061) 2 500 (3,056) 2,015 500 Revenue: Sales of supplies - net: Sale of supplies gross 12,000 4,348 10,151 240,000 89,810 229,672 240,000 Sale of supplies cost of goods (7,300) (2,829) (5,211) (146,000) (58,699) (135,283) (146,000) Net sale of scouting supplies 4,700 1,519 4,940 94,000 31,112 94,389 94,000 Product sales: Product sales - 6,340 54,986 165,000 18,448 146,540 165,000 Product sales cost of goods - - - (35,000) (5,819) (32,444) (35,000) Product sales unit commissions - - (46,721) (45,000) - (46,721) (45,000) Net product sales - 6,340 8,265 85,000 12,629 67,375 85,000 Investment: Investment income current 37,500 37,500 133,337 450,000 450,000 500,000 450,000 Total investment income 37,500 37,500 133,337 450,000 450,000 500,000 450,000 Total realized invest gain/loss Total unrealized invest gain/loss Camping: Camp revenues 5,500 - 5,176 651,200 83,908 492,215 651,200 Camp trading post sales - 20 - 47,600 358 30,115 47,600 Camp TP cost of goods sold - - 5,405 (24,700) (2,437) (10,895) (24,700) Camp refunds and discounts - - - - (5,775) (99) - Net camping revenue 5,500 20 10,581 674,100 76,054 511,336 674,100 Activities: Activity revenues 2,500 1,362 (20) 94,700 34,450 89,700 94,700 Activity trading post sales - - - - 110 - - Activity TP cost of goods - - - (1,500) - - (1,500) Net activity revenue 2,500 1,362 (20) 93,200 34,560 89,700 93,200 Other revenue 5,500 3,772 34,693 80,000 77,666 50,103 80,000 1/26/21 : 3:21 PM Page 1 of 2 Long Beach Area Council - #032 Boy Scouts of America Comparative Statement of Budgeted Operations - Unrestricted - Period Ending: December 31, 2020 Operating Fund Current Period Year to Date Current Year Budget Actual Last Year Budget Actual Last Year Budget Support and Total revenue revenue 55,700 50,514 191,796 1,476,300 682,021 1,312,903 1,476,300 Total support and revenue 97,450 82,640 248,761 1,963,300 1,003,213 1,834,648 1,963,300 Expenses Employee compensation: Salaries 60,885 39,710 71,282 904,424 625,032 913,647 904,424 Employee benefits 9,675 15,666 16,835 116,104 112,645 130,806 116,104 Payroll taXes 10,031 5,978 1,865 150,378 160,289 112,446 150,378 Employee related - 5,000 - -
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