Yucca Council Boy Scouts of America

“Active members may elect the members of the governing body (executive body) and approve significant decisions of the governing body.”

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

“Active members may vote at the annual meeting to receive and approve financial statements as of the close of its most recent complete 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 not limited to whether to merge with another council or councils.”

“prior to filing each year, the Council's audit committee performs a thorough review of a preliminary draft of its Form 990 where it will recommend changes and/or corrections, if any, to the return preparer. When the changes have been incorporated in the return, the audit committee will recommend that it be presented to the entire executive board for review. At that time, a complete copy of the council's Form 990 and schedules is e mailed to each director, where he or she is invited to review the return.”

“The policies are reviewed at year end and before the annual council business meeting, reviewed by the council risk managment committee and by the executive committee.”

“Salary is reviewed by the budget committee (a committee of the executive board and usually part of the VP Accounting Finance committee). The board approves this with approval of the overall budget after a detail review by the budget committee presentation to the board. Key employees are reviewed as per merit based compensation (salary). All salaries are based on a scale reviewed by the national executive board and given to local councils. Scout executive scales and ranges and key employees are rated by tenure, position and merit (final review of year-end evaluation goals).”

“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.”

“Accounts Payable transferred to High Desert Council = $21184”

“Accounts receivable transferred to High Desert Council = -$5900”

“Cash surrendar value transferred to High Desert Council = -$114100”

“Cash transferred to High Desert Council = -$233270”

“Custodial accounts transferred to High Desert Council = $46532”

“Investments transferred to High Desert Council = -$1071386”

“Lease liability transferred to High Desert Council = $85387”

“Net Fixed assets transferred to High Desert Council = -$133015”

“Pledges receivable transferred to High Desert Council = -$20708”

“Prepaid expenses transferred to High Desert Council = -$13231”

“Refundable advance transferred to High Desert Council = $132336”

“Right of use assets transferred to High Desert Council = -$84881”

“Effective November 26, 2025, the Yucca Council merged with the Great Southwest Council, Inc. Boy Scouts of America to form the High Desert Council Scouting America. All of the assets and liabilites of Yucca Council were transferred as of the High Desert Council as of November 26, 2025.”

“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.”