Civic Intelligence

Boy Scouts of America Ntl Council 101 Northeast Georgia Council

EIN 58-0566207 • 501(c)3 • Jefferson, GA

Profile

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

P O Box 399Jefferson, GA 30546

www.nega-bsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$380,518

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.8%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.4%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,214,505

Up $648,933 (+4.8%) from 2023

Liabilities

Down

$1,002,526

Down $28,784 (-2.8%) from 2023

Net Assets

Up

$13,211,979

Up $677,717 (+5.4%) from 2023

Revenue

Up

$5,428,911

Up $75,796 (+1.4%) from 2023

Expenses

Up

$4,756,244

Up $69,585 (+1.5%) from 2023

Net Income

Up

$672,667

Up $6,211 (+0.9%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $10,245,214Liabilities 2010: $879,333Net Assets 2010: $9,365,8812010Assets 2011: $10,489,707Liabilities 2011: $923,141Net Assets 2011: $9,566,5662011Assets 2012: $11,181,993Liabilities 2012: $986,004Net Assets 2012: $10,195,9892012Assets 2013: $11,656,473Liabilities 2013: $825,914Net Assets 2013: $10,830,5592013Assets 2014: $12,402,817Liabilities 2014: $845,138Net Assets 2014: $11,557,6792014Assets 2015: $12,764,506Liabilities 2015: $971,761Net Assets 2015: $11,792,7452015Assets 2016: $13,275,517Liabilities 2016: $941,450Net Assets 2016: $12,334,0672016Assets 2017: $13,885,759Liabilities 2017: $1,040,264Net Assets 2017: $12,845,4952017Assets 2018: $13,332,771Liabilities 2018: $876,799Net Assets 2018: $12,455,9722018Assets 2019: $14,367,640Liabilities 2019: $1,072,862Net Assets 2019: $13,294,7782019Assets 2020: $14,066,953Liabilities 2020: $790,912Net Assets 2020: $13,276,0412020Assets 2021: $15,172,055Liabilities 2021: $664,728Net Assets 2021: $14,507,3272021Assets 2022: $12,924,393Liabilities 2022: $1,056,587Net Assets 2022: $11,867,8062022Assets 2023: $13,565,572Liabilities 2023: $1,031,310Net Assets 2023: $12,534,2622023Assets 2024: $14,214,505Liabilities 2024: $1,002,526Net Assets 2024: $13,211,9792024

Highlighted filing

2024

Assets$14,214,505
Liabilities$1,002,526
Net Assets$13,211,979

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,532,5972010Expenses 2011: $4,707,5552011Expenses 2012: $4,876,3912012Revenue 2013: $5,422,102Expenses 2013: $4,787,532Net Income 2013: $634,5702013Revenue 2014: $5,753,737Expenses 2014: $5,026,618Net Income 2014: $727,1192014Revenue 2015: $5,320,646Expenses 2015: $5,085,581Net Income 2015: $235,0652015Revenue 2016: $5,548,644Expenses 2016: $5,007,322Net Income 2016: $541,3222016Revenue 2017: $5,773,134Expenses 2017: $5,261,706Net Income 2017: $511,4282017Revenue 2018: $4,661,041Expenses 2018: $5,050,564Net Income 2018: -$389,5232018Revenue 2019: $5,801,450Expenses 2019: $4,962,644Net Income 2019: $838,8062019Revenue 2020: $3,773,649Expenses 2020: $3,792,386Net Income 2020: -$18,7372020Revenue 2021: $5,396,984Expenses 2021: $4,165,698Net Income 2021: $1,231,2862021Revenue 2022: $3,646,713Expenses 2022: $4,311,304Net Income 2022: -$664,5912022Revenue 2023: $5,353,115Expenses 2023: $4,686,659Net Income 2023: $666,4562023Revenue 2024: $5,428,911Expenses 2024: $4,756,244Net Income 2024: $672,6672024

Highlighted filing

2024

Revenue$5,428,911
Expenses$4,756,244
Net Income$672,667

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.2$1.00$13.2$5.43$4.76$0.67
2023Detailed filing. Detailed filing data is available for this year.$13.6$1.03$12.5$5.35$4.69$0.67
2022Detailed filing. Detailed filing data is available for this year.$12.9$1.06$11.9$3.65$4.31$0.66
2021Detailed filing. Detailed filing data is available for this year.$15.2$0.66$14.5$5.40$4.17$1.23
2020Detailed filing. Detailed filing data is available for this year.$14.1$0.79$13.3$3.77$3.79$0.02
2019Detailed filing. Detailed filing data is available for this year.$14.4$1.07$13.3$5.80$4.96$0.84
2018Detailed filing. Detailed filing data is available for this year.$13.3$0.88$12.5$4.66$5.05$0.39
2017Detailed filing. Detailed filing data is available for this year.$13.9$1.04$12.8$5.77$5.26$0.51
2016Detailed filing. Detailed filing data is available for this year.$13.3$0.94$12.3$5.55$5.01$0.54
2015Detailed filing. Detailed filing data is available for this year.$12.8$0.97$11.8$5.32$5.09$0.24
2014Detailed filing. Detailed filing data is available for this year.$12.4$0.85$11.6$5.75$5.03$0.73
2013Detailed filing. Detailed filing data is available for this year.$11.7$0.83$10.8$5.42$4.79$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.99$10.2$4.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.92$9.57$4.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.88$9.37$4.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 18, 2025
Return Version
2024v5.0
Gross Receipts
$5,721,988
Mission and Program Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

The corporation shall promote, within the territory covered by the charter from time to time granted it by scouting of america and in accordance with the congressional charter, bylaws, and rules and regulations of scouting of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by scouting of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,230,611$5,909,413▲ $678,802
Savings and Temporary Cash Investments$3,934,070$4,022,627▲ $88,557
Land, Buildings, and Equipment, Net$3,272,471$3,285,298▲ $12,827
Pledges and Grants Receivable$614,740$654,031▲ $39,291
Inventories for Sale or Use$154,685$191,784▲ $37,099
Prepaid Expenses and Deferred Charges$32,336$38,691▲ $6,355
Cash and Non-Interest-Bearing Accounts$258,792$14,182▼ $244,610
Accounts Receivable$18,815$186▼ $18,629
Total Assets$13,565,572$14,214,505▲ $648,933
Other Assets Total$49,052$98,293▲ $49,241
Liabilities
Escrow Account Liability$453,025$442,901▼ $10,124
Accounts Payable and Accrued Expenses$473,372$412,432▼ $60,940
Deferred Revenue$73,822$122,660▲ $48,838
Other Liabilities$31,091$24,533▼ $6,558
Total Liabilities$1,031,310$1,002,526▼ $28,784
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,965,596$8,613,926▲ $648,330
Net Assets With Donor Restrictions$4,568,666$4,598,053▲ $29,387
Total Net Assets Fund Balance$12,534,262$13,211,979▲ $677,717
Total Liabilities and Net Assets / Fund Balance$13,565,572$14,214,505▲ $648,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,149,621$4,866,600$7,016,221
Equipment$331,929$1,925,743$2,257,672
Land$803,748-$803,748

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,534,066$110,406▲ $713,854-$6,177,081
2023$4,973,720$52,577▲ $660,143-$5,534,066
2022$7,639,237$56,458▼ $716,438-$4,973,720
2021$6,922,350$11,404▲ $763,601-$7,639,237
2020$6,332,884$22,178▲ $813,408-$6,922,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trip SelmanCEO & SecretFT$364,858$15,660$380,518
Trip SelmanCEO & Secretary-$364,858$15,660$380,518

Board Members and Trustees

NameTitle
Mike LevengoodPresident
See Attached ListDirectors (1
Carter WoodCommissioner
Richard OatesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,562,222
Program Service Revenue
$2,444,662
Investment Income
$825,863
Other Revenue
$596,164
All Other Contributions
$1,503,278
Change in Net Assets
$672,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,428,911
Total Revenue per Audited Statements
$5,428,911
Total Revenue per Form 990
$5,428,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,508,124
Other Expenses$2,153,956
Total Fundraising Expense$436,045
Grants and Similar Amounts Paid$94,164
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,463,132$325,037$205,381$1,993,550
Other Employee Benefits$261,219$67,063$42,375$370,657
Occupancy$268,462$18,447$11,656$298,565
Depreciation Depletion$226,969$6,109$3,860$236,938
Travel$108,693$27,415$17,323$153,431
Payroll Taxes$106,231$23,094$14,592$143,917
Grants to Domestic Individuals$94,164--$94,164
Payments to Affiliates$87,591--$87,591
Insurance$56,038$14,508$9,167$79,713
Other Expenses$40,970$6,862$4,336$52,168
All Other Expenses$43,709$2,454$1,550$47,713
Fees for Service Investment Mgmnt Fees$21,965$5,687$3,593$31,245
Advertising$24,351$2,487$1,571$28,409
Office Expenses$16,214$4,198$2,652$23,064
Fees for Services Accounting$18,200--$18,200
Conferences and Meetings$10,510$2,721$1,719$14,950
Total Functional Expenses$3,757,628$562,571$436,045$4,756,244

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,756,244
Total Expenses per Audited Statements$4,756,244
Total Expenses per Form 990$4,756,244
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,756
Fundraising Direct Expenses$9,527
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$45,756$45,756$9,527$36,229
Total Events$45,756$45,756$9,527$36,229
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$24,533
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Active members may elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.

Form 990, Page 6, Part VI, Line 7B

Active members may vote at the annual meeting to receive and approve financial statements as of the close of its most recent fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including but limited to whether to merge with another council or councils.

Form 990, Page 6, Part VI, Line 11B

The scout executive reviews the form 990 with the cpa. The council president then offers it to the executive board for review.

Form 990, Page 6, Part VI, Line 12C

At least once a year, the council distributes a conflict of interest certification and disclosure form to its officers, directors, and professional employees. The covered persons are required to complete and sign the certification and disclosure form, which is retained in the council files. The certification and disclosure forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the council completes and maintains a list of potentially conflictef entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The scout executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest. The council also requests in writing that its major vendors and service providers disclose any relationship - personal, financial, or otherwise - that the vendor or service provider has with any of the council's directors, officers. Employees or volunteers in order to assist the council in monitoring compliance with its conflict of interest policy. In addition, the council periodically reviews major transactions to ensure any compensation paid continues to be reasonable. If a possible conflict is identified with respect to a proposed transaction, the council follows procedures set forth in its conflict of interest policy to determine whether an actual conflict exists and the procedures for addressing the conflict of interest. If a covered person fails to disclose an actual or possible conflict of interest, appropriate disciplinary and corrective action is taken including possible termination for a covered employee and prohibition from participating in the deliberations of the governing body for a board member.

Form 990, Page 6, Part VI, Line 15A

Each year the council president appoints a compensation and benefits committee consisting of board members and executive committee members whose responsibilities are to review the performance of the scout executive and to establish a compensation package for him or her. The compensation of the scout executive is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. There is contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation arrangement.

Form 990, Page 6, Part VI, Line 15B

Each year the council president appoints an independent compensation and benefits committee whose responsibility it is to establish a compensation package for key employees based on performance reviews conducted by the scout executive using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. There is contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation arrangements.

Form 990, Page 6, Part VI, Line 19

If the governing documents (articles of incorporation, bylaws, and constitution) and policies of the council are subject to the federal public disclosure rules (or state public disclosure rules), these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and policies will be provided to the public at the discretion of management. The following documents are available for public inspection at the council's service center located at 148 boy scout trail, pendergrass, ga 30567. All documents as required by federal, state and local law, including but not limited to the irs form 990 and if applicable, the irs 990t; annual report; audited financial statements; minutes of the executive board meetings.

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America Natl Council
EIN
58-0566207
Phone
7066932446
Address
P O BOX 399, JEFFERSON, GA 30546

Signing Officer

Name
Trip Selman
Title
CEO & Secretary
Phone
7066932446
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trip Selman
Formed
1945
Legal Domicile
Ga
Voting Board Members
155
Independent Board Members
155
Employees
151
Volunteers
4,000

Preparer

Firm
Mixon Mixon Brown & Tench Cpas
Address
103 MIDWAY DR UNIT C, CORNELIA, GA 30531-7172
Preparer
Joely E Mixon CPA
Phone
7067782154
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation shall promote, within the territory covered by the charter from time to time granted it by scouting of america and in accordance with the congressional charter, bylaws, and rules and regulations of scouting of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by scouting of america.

Form 990, Page 1, Part I, Line 6

The majority of volunteers are unit leaders. Cub scout den leaders, and boy scout troop leaders and the like. The rest (approximately 200) are volunteer district commissioners, etc.

Form 990, Page 2, Part III, Line 4A

Traditional scouting - in the bsa, scouting is considered to be one movement with three main programs: cub scouting is the largest of the three programs, available to boys and girls from first to fifth grade or 7 to 11 1/2 years.the program is designed to pursue the aims of character development, citizenship training, and personal fitness. Cub scouting is divided into age-based levels of tiger cubs, wolf cubs, bear cubs, and webelos scouts. Boy scouting is the flagship program of the bsa for boys ages 10 to 18. It uses outdoor activities such as camping, aquatics and hiking to achieve the aims of character, citizenship and personal fitness training. Varsity scouting is a sub-division of boy scouting available to boys ages 14 to 18; it adds a program of high adventure and sporting activities. Exploring is a worksite-based program. It is part of learning for life's career education program also for young men and women who are 14 (and have completed the eighth grade) through 20 years old. Exploring's purpose is to provide experiences that help young people mature and to prepare them to become responsible and caring adults. Explorers are ready to investigate the meaning of interdependence in their personal relationships and communities. Exploring is based on a unique and dynamic relationship between youth and the organizations in their communities. Local community organizations initiate a specific explorer post by matching their people and program resources to the interests of young people in the community. The result is a program of activities that helps youth pursue their special interests, grow, and develop. Exploring programs are based on five areas of interest: career opportunities, life skills, citizenship, character education, and leadership experience. Over 10,310 youth served in 2023.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization holds custodial accounts as a service for various units. These are funds set aside by the units for a specific purpose per bsa guidlines. The organization maintains an accounting of the unit's monies.

Schedule D, Page 2, Part V, Line 4

Annual income from the endowment fund is available for general operating fund uses to carry out the mission of the organization.

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IRS990/Desc0TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM FIRST TO FIFTH GRADE OR 7 TO 11 1/2 YEARS.THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 10,310 YOUTH SERVED IN 2023.
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IRS990/MissionDesc0THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING OF AMERICA.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ANNUAL INCOME FROM THE ENDOWMENT FUND IS AVAILABLE FOR GENERAL OPERATING FUND USES TO CARRY OUT THE MISSION OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
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