The Organization's purpose is to provide guidance and promote the education, social health, vocational and character development of the young boys and girls, between the ages of five (5) years and eighteen (18) years of age, irrespective of race, color, creed or national origin; to receive, invest and disburse funds; and to hold property for the purpose of the Organization. The Organization is funded primarily from allocations from the United Way of southern Cameron County, membership dues, governmental and individual contributions and fund-raising activities. The following is a summary of the significant accounting reporting policies.