Boy Scouts of America 312 - Greater St Louis Area Council

“The following board members have business relationships: a. Board members l.b. Eckelkamp jr. And louis b. Eckelkamp iii b. Council vice president david l. Steward and executive board member kendall norris the following board members are family members: a. Council president louis b. Eckelkamp iii and council vice president l.b. Eckelkamp jr. B. Council vice president david l. Steward and executive board member david l. Steward ii”

“The audit committee of the executive board reviews form 990 with management and the external accountants that prepare it, votes its acceptance, and presents it to the executive committee for their approval.”

“Executive board members make known and excuse themselves from discussions and votes in which they have a conflict of interest. Annual conflict of interest forms are signed by the board, officers, and highest compensated employees and reviewed by the council.”

“Compensation for all professional employees falls within guidelines established by the national council, boy scouts of america. These guidelines are published annually. The national council engages towers watson to evaluate the propriety of these guidelines using data for comparable positions. Compensation for the scout executive/ceo (top management official) is determined by the compensation committee of the executive board using these guidelines.”

“Governing documents, conflict of interest policy and financial statements are available to the public upon written request.”

“During the current tax year the organization modified titles and rights for several existing voting board members. Such changes are referenced by * after the individual's title on part vii of form 990. An explanation of the changes are as follows: * converted to a non-voting honorary member or a non-voting advisory member in 2024 and are not included in the count of voting members of the governing body at the end of the tax year on form 990, part vi, lines 1a and 1b.”

“Traditional scouting programs available include: cub scouts - includes lion cubs, year before first grade, and tiger cubs, a family and home-centered program that teaches ethical decision-making skills for first-grade (or 7-year old) children; emphasizes shared leadership, learning about the community and family understanding. Cub scouts, a family and home-centered program that develops ethical decision-making skills for individuals in the second through fifth grades (or who are 8, 9 and 10 years old); emphasizes character development, citizenship training and personal fitness. Scouts bsa - a program for youth ages 11 through 17 years old designed to achieve scouting's aims of character development, citizenship training and personal fitness through a vigorous outdoor program and peer group leadership with the counsel of adult scoutmasters. Venturing - a program for youth age 14 (or have completed the eighth grade) through age 20 providing positive experiences through exciting and meaningful youth-run activities that help them pursue their special interests, grow by teaching others and develop leadership skills. Exploring - program for youth sixth-grade to 20 years of age that provides an interactive, worksite-based career education program. As of december 31, 2024, there were 25,713 youths in traditional scouting.”

“Bad debt from uncollectible pledges -1,952.”