2024-08-28T11:05:18-04:00 2023-12-31 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2023-01-01 420680304 HAWKEYE AREA COUNCIL BOY SCOUTS OF AMERICA HAWK 3198620541 660 32ND AVE SW CEDAR RAPIDS IA 52404 SARAH DAWSON EXECUTIVE DIRECTOR 3198620541 2024-08-27 true false ROSS VANLAAR CPA P01532250 5156203050 2024-08-28 2023 2024-08-08 14:25:15Z SARAH DAWSON 660 32ND AVENUE SW CEDAR RAPIDS IA 52404 2819296 false X WWW.HAWKEYEBSA.ORG X 1952 IA THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 27 26 47 1271 0 475727 342714 223543 217227 -141669 951508 398889 516380 956490 2027829 0 0 741551 742198 0 178830 1035094 682063 1776645 1424261 -820155 603568 2645804 2609330 897134 231442 1748670 2377888 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 842845 149200 1.) IN THE COUNCIL'S SEVEN COUNTY SERVICE AREA, 2,266 YOUTH WERE SERVED BY THE SCOUTING PROGRAM IN 2023. THE COUNCIL PROVIDES DIRECT SUPPORT TO ADULT VOLUNTEERS, YOUTH LEADERS AND THE SCOUTS THEMSELVES. WORKING IN TANDEM WITH PARTNERS CALLED "CHARTERED ORGANIZATIONS, " THE COUNCIL PROVIDES PROGRAMS TO CUB SCOUTS, SCOUTS BSA, VENTURING AND EXPLORING GROUPS. THE COUNCIL PROVIDES SUPPORT IN TRAINING, ADVANCEMENT, ACCIDENT AND SICKNESS INSURANCE FOR ALL MEMBERS AND LEADERS, MARKETING, HIGH ADVENTURE OPPORTUNITIES, DAY CAMPING PROGRAMS AND CAREER/VOCATION TRAINING. EXPENSES ALSO INCLUDE COMMISSIONED YOUTH SERVING EXECUTIVES, PROGRAM MATERIALS, LOCAL SCOUTING EVENTS AND TECHNICAL SUPPORT. THE EFFECTS OF THE PANDEMIC CONTINUE TO IMPACT SCOUTING IN 2023, HOWEVER, A LOT OF PROGRESS WAS MADE IN REORGANIZING AND REBUILDING OUR UNITS WITHIN THE PAST 12 MONTHS AND WE HAVE A FULL SLATE OF OUR TRADITIONAL PROGRAMS SCHEDULED FOR 2024, AS WELL AS A NEW RESIDENT CAMP PROGRAMS THAT IS OPEN TO THE PUBLIC. IN 2023 WE HAD OVER 1,000 YOUTH AND 600 ADULTS PARTICIPATE IN VARIOUS PROGRAMS HELD AT CAMP LAST SUMMER. THROUGH THESE PROGRAMS YOUTH OF ALL AGES WERE RIDING ZIPLINES, CLIMBING THE TOWER, HIKING AROUND CAMP, LEARNING TO COOK, RACING THROUGH THE NINJA WARRIOR COURSE, FISHING, SHOOTING AND MORE. CAMP WAKONDA BEGAN LAST SUMMER AND WILL BUILD ON THAT SUCCESS BY ADDING MORE YOUTH THIS YEAR. THIS CAMP IS VERY SIMILAR TO OUR TRADITIONAL SCOUT CAMPS, BUT DOES NOT INCLUDE ADVANCEMENT OR MERIT BADGE CLASSES THAT ARE REQUIRED OF OUR SCOUTS, BUT INSTEAD FOCUSES ON THE OTHER ASPECTS OF CAMP, WORKING TOGETHER AND HAVING FUN AT ALL THE EVENTS, BUT WITHIN A MUCH DIFFERENT STRUCTURE. OUR CAMP STAFF IS KNOWN FOR BEING ONE OF THE BEST AROUND, AND THEY ARE EXCITED TO SHARE OUR CAMP AND ALL THAT IT HAS TO OFFER WITH A NEW AUDIENCE WHO HAVE NOT BEEN ABLE TO ATTEND IN THE PAST. SCOUTS CAN BRING THEIR FRIENDS, COUSINS, NEIGHBORS WHO MAY NOT BE INVOLVED IN SCOUTING CURRENTLY, BUT CAN NOW HAVE THE SAME EXPERIENCES AT CAMP. 308622 68027 THE WAKONDA KIDS PROGRAM, A PARTNERSHIP WITH LOCAL CHILD CARE PROVIDERS ALSO SAW OVER 600 YOUTH AGES 5 AND UP VISIT THE PROPERTY AS A FIELD TRIP OPPORTUNITY PROVIDED TO THEIR SUMMER PROGRAM. THIS ALLOWED MANY NON- SCOUTING YOUTH TO REAP THE BENEFITS OF SUMMER CAMP AND OUTDOOR PROGRAMMING WITH ACTIVITIES NOT OFTEN ACCESSIBLE IN OUR COMMUNITY INCLUDING CLIMBING, ARCHERY, AND ECOLOGY ACTIVITIES. IN 2024 WE HAVE PLANS TO EXPAND THIS TO INCLUDE PARTNERSHIPS WITH BIG BROTHERS BIG SISTERS AND BOYS AND GIRLS CLUBS THROUGHOUT THE AREA. THE FALL IS OUR BUSIEST SEASON OF THE YEAR, WITH OUR BIG MEMBERSHIP PUSH HAPPENING AT BACK TO SCHOOL NIGHTS AS THE KIDS HEAD BACK TO SCHOOLS IN AUGUST. OUR GOAL IS TO WELCOME 750+ NEW FAMILIES TO SCOUTING IN THE NEXT YEAR. THE SCOUTING CALENDAR IS FULL WITH COMBINED CAMPOUTS, YOUTH LEADERSHIP TRAININGS, AND SERVICE PROJECTS ALL TAKING PLACE. AS AN EXAMPLE, IN 2023 WE HOSTED OVER 600 YOUTH AND ADULTS AT CAMP IN OCTOBER AT OUR CUB SCOUT FAMILY CAMPOREE. THIS EVENT IS OPEN TO ALL NEW AND EXISTING CUBS & THEIR ENTIRE FAMILIES AND IS A GREAT EXPERIENCE THAT ALLOWS THEM TO SEE FIRSTHAND WHAT SCOUT CAMP IS ALL ABOUT RIGHT AFTER JOINING THE PROGRAM. HAC HAD ANOTHER SUCCESSFUL SCOUTING FOR FOOD CAMPAIGN, WHICH IS OUR MAJOR SERVICE PROJECT FOR THE YEAR, AND LAST SPRING COLLECTED 59,395 POUNDS OF FOOD, WHICH PROVIDED OVER 49,496 MEALS TO THOSE IN EXPERIENCING FOOD INSECURITY IN THE CORRIDOR. 58 YOUNG MEN AND WOMEN EARNED THEIR EAGLE SCOUT AWARD IN 2023, WHICH IS THE HIGHEST RANK IN SCOUTING. 1151467 true true false false false false false false true true true true false false false true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 47 true false false false false false true true false false false false false false false false X 27 26 true false false false false false false true true false false false true true true true true true true false X X X GARY WENISCH 3198620541 660 32ND AVE SW CEDAR RAPIDS IA 52404 SARAH DAWSON EXECUTIVE DI 40.00 X X 150047 0 13619 ALAN KESSLER RESIGNED 2023 FORMER COMMI X X 0 0 0 BRIAN JACOBWITZ RESIGNED 2023 BOARD MEMBER X 0 0 0 DAVID TOMINSKY RESIGNED 2023 BOARD MEMBER X 0 0 0 DOUG WHEELER RESIGNED 2023 BOARD MEMBER X 0 0 0 LAURIE WAHLERT RESIGNED 2023 BOARD MEMBER X 0 0 0 MATT GAVIN RESIGNED 2023 DISTRICT CHA X X 0 0 0 RICHARD HEFT RESIGNED 2023 PAST PRESIDE X 0 0 0 DAVE AIRY VICE PRESIDE 5.00 X X 0 0 0 DOUG ALBERHASKY DISTRICT CHA 5.00 X X 0 0 0 DAVID BLANKENSHIP BOARD MEMBER 5.00 X 0 0 0 REX BRANDSTATTER BOARD MEMBER 5.00 X 0 0 0 WILL BROWN BOARD MEMBER 5.00 X 0 0 0 JACK BRUNDELL BOARD MEMBER 5.00 X 0 0 0 DAN CLAY VICE PRESIDE 5.00 X X 0 0 0 CORY CREMERS CEO/SCOUT EX 5.00 X X 0 0 0 JUSTIN FOSS VICE PRESIDE 5.00 X X 0 0 0 BEN GOLDING COMMISIONER 5.00 X X 0 0 0 DENNIS GORMLEY PAST PRESIDE 5.00 X X 0 0 0 LUKE HAWKINS VICE PRESIDE 5.00 X X 0 0 0 KELLY HAYWORTH BOARD MEMBER 5.00 X 0 0 0 TODD HENDRICKS BOARD MEMBER 5.00 X 0 0 0 AARON HORN BOARD MEMBER 5.00 X 0 0 0 MARK HUDSON BOARD MEMBER 5.00 X 0 0 0 JOHN HUGHES BOARD MEMBER 5.00 X 0 0 0 WILLIAM JURGENSEN COUNCIL PRES 5.00 X X 0 0 0 DENNIS MITCHELL VICE PRESIDE 5.00 X X 0 0 0 CHRIS MUELLER ASST SCOUT E 5.00 X X 0 0 0 JOHN OSAKO TREASURER 5.00 X X 0 0 0 DR BRIAN PRIVETT PAST PRESIDE 5.00 X X 0 0 0 JIM STALLMAN BOARD MEMBER 5.00 X 0 0 0 MICHAEL STALLMAN BOARD MEMBER 5.00 X 0 0 0 DIXIE TROUT VICE PRESIDE 5.00 X X 0 0 0 MICHAEL VALIGA VICE PRESIDE 5.00 X X 0 0 0 150047 13619 1 false true false 342714 6599 342714 CAMPING 713990 149200 149200 ACTIVITIES 713990 68027 68027 217227 86621 86621 49298 10049 39249 39249 39249 996188 131301 864887 864887 864887 26413 7093 19320 19320 991682 643024 348658 348658 MISCELLANEOUS 713990 109153 109153 109153 2027829 1539925 145190 163666 135843 21277 6546 430336 335534 34754 60048 98247 77373 8688 12186 49949 39595 4670 5684 18810 18810 111904 97322 1383 13199 3725 3725 119506 110701 1022 7783 23925 21914 473 1538 9699 8280 334 1085 25756 25756 95593 94229 321 1043 45588 43178 567 1843 SUPPLIES 82462 78929 235 3298 RECOGNITION AWARDS 68659 13581 61 55017 EQUIPMENT RENTAL 19913 18435 348 1130 MISCELLANEOUS 17355 16673 327 355 39168 30399 694 8075 1424261 1151467 93964 178830 648010 836503 4464 36613 48488 959 4376 3004 50474 37926 3918020 3145752 860533 772268 888256 917603 141203 4454 2645804 2609330 37993 24265 180584 33385 167085 131354 511472 42438 897134 231442 X 626350 1202010 1122320 1175878 1748670 2377888 2645804 2609330 X 603568 25650 X false true X true false X 594856 513014 628035 475727 342714 2554346 594856 513014 628035 475727 342714 2554346 22329 2532017 196300 140094 217605 -97480 135919 592438 8636 9823 18320 36779 3183563 6225377 0.79530 0.81770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 900818 5109 66179 -36831 935275 1083077 2100 -148988 -35373 900818 934862 2600 177964 -32349 1083077 921044 2319 113447 -101948 934862 807171 2958 141707 -30792 921044 0.01000 0.79000 0.20000 false false 211614 211614 2575962 2104796 471166 502375 497546 4829 482495 400306 82189 145574 143104 2470 772268 EQUITIES 494593 F FIXED INCOME 265217 F REAL ESTATE & SPECIALTY ASSETS 129231 F MONEY MARKET 16406 F GREATER CEDAR RAPIDS COMM. FOU 12156 F 917603 X 2063528 25650 10049 35699 2027829 2027829 1434310 10049 10049 1424261 1424261 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE COUNCIL MAINTAINS VARIOUS CUSTODIAL ACCOUNTS HELD FOR SCOUT UNITS. THE FUNDS OF THE UNITS ARE READILY AVAILABLE FOR THEIR FUNCTIONS AND AS CREDIT TOWARDS SCOUT SHOP PURCHASES. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE HELD IN PERPETUITY AND INVESTED TO PROVIDE INVESTMENT INCOME AVAILABLE TO THE ORGANIZATION TO OFFSET OPERATING COSTS RELATED TO ITS EXEMPT PURPOSE. SCHEDULE D, PAGE 3, PART X INCOME TAXES - THE INTERNAL REVENUE SERVICE HAS RECOGNIZED HAWKEYE AREA COUNCIL, INC., BOY SCOUTS OF AMERICA AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCIL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL INCOME 10,049 CONTRIBUTION TO SETTLEMENT 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 10,049 CONTRIBUTION TO SETTLEMENT 0 SPORTING CLAYS 16495 16495 4462 1843 BOURBON AND WIN 9918 9918 788 26413 26413 4462 2631 7093 19320 false false false false false false false false false SARAH DAWSON EXECUTIVE DIRECTOR 150047 13619 163666 FORM 990, PAGE 2, PART III, LINE 4B THE EFFECTS OF THE PANDEMIC CONTINUE TO IMPACT SCOUTING IN 2023, HOWEVER, A LOT OF PROGRESS WAS MADE IN REORGANIZING AND REBUILDING OUR UNITS WITHIN THE PAST 12 MONTHS AND WE HAVE A FULL SLATE OF OUR TRADITIONAL PROGRAMS SCHEDULED FOR 2024, AS WELL AS A NEW RESIDENT CAMP PROGRAMS THAT IS OPEN TO THE PUBLIC. IN 2023 WE HAD OVER 1,000 YOUTH AND 600 ADULTS PARTICIPATE IN VARIOUS PROGRAMS HELD AT CAMP LAST SUMMER. THROUGH THESE PROGRAMS YOUTH OF ALL AGES WERE RIDING ZIPLINES, CLIMBING THE TOWER, HIKING AROUND CAMP, LEARNING TO COOK, RACING THROUGH THE NINJA WARRIOR COURSE, FISHING, SHOOTING AND MORE. CAMP WAKONDA BEGAN LAST SUMMER AND WILL BUILD ON THAT SUCCESS BY ADDING MORE YOUTH THIS YEAR. THIS CAMP IS VERY SIMILAR TO OUR TRADITIONAL SCOUT CAMPS, BUT DOES NOT INCLUDE ADVANCEMENT OR MERIT BADGE CLASSES THAT ARE REQUIRED OF OUR SCOUTS, BUT INSTEAD FOCUSES ON THE OTHER ASPECTS OF CAMP, WORKING TOGETHER AND HAVING FUN AT ALL THE EVENTS, BUT WITHIN A MUCH DIFFERENT STRUCTURE. OUR CAMP STAFF IS KNOWN FOR BEING ONE OF THE BEST AROUND, AND THEY ARE EXCITED TO SHARE OUR CAMP AND ALL THAT IT HAS TO OFFER WITH A NEW AUDIENCE WHO HAVE NOT BEEN ABLE TO ATTEND IN THE PAST. SCOUTS CAN BRING THEIR FRIENDS, COUSINS, NEIGHBORS WHO MAY NOT BE INVOLVED IN SCOUTING CURRENTLY, BUT CAN NOW HAVE THE SAME EXPERIENCES AT CAMP. FORM 990, PAGE 2, PART III, LINE 4C THE WAKONDA KIDS PROGRAM, A PARTNERSHIP WITH LOCAL CHILD CARE PROVIDERS ALSO SAW OVER 600 YOUTH AGES 5 AND UP VISIT THE PROPERTY AS A FIELD TRIP OPPORTUNITY PROVIDED TO THEIR SUMMER PROGRAM. THIS ALLOWED MANY NON- SCOUTING YOUTH TO REAP THE BENEFITS OF SUMMER CAMP AND OUTDOOR PROGRAMMING WITH ACTIVITIES NOT OFTEN ACCESSIBLE IN OUR COMMUNITY INCLUDING CLIMBING, ARCHERY, AND ECOLOGY ACTIVITIES. IN 2024 WE HAVE PLANS TO EXPAND THIS TO INCLUDE PARTNERSHIPS WITH BIG BROTHERS BIG SISTERS AND BOYS AND GIRLS CLUBS THROUGHOUT THE AREA. THE FALL IS OUR BUSIEST SEASON OF THE YEAR, WITH OUR BIG MEMBERSHIP PUSH HAPPENING AT BACK TO SCHOOL NIGHTS AS THE KIDS HEAD BACK TO SCHOOLS IN AUGUST. OUR GOAL IS TO WELCOME 750+ NEW FAMILIES TO SCOUTING IN THE NEXT YEAR. THE SCOUTING CALENDAR IS FULL WITH COMBINED CAMPOUTS, YOUTH LEADERSHIP TRAININGS, AND SERVICE PROJECTS ALL TAKING PLACE. AS AN EXAMPLE, IN 2023 WE HOSTED OVER 600 YOUTH AND ADULTS AT CAMP IN OCTOBER AT OUR CUB SCOUT FAMILY CAMPOREE. THIS EVENT IS OPEN TO ALL NEW AND EXISTING CUBS & THEIR ENTIRE FAMILIES AND IS A GREAT EXPERIENCE THAT ALLOWS THEM TO SEE FIRSTHAND WHAT SCOUT CAMP IS ALL ABOUT RIGHT AFTER JOINING THE PROGRAM. HAC HAD ANOTHER SUCCESSFUL SCOUTING FOR FOOD CAMPAIGN, WHICH IS OUR MAJOR SERVICE PROJECT FOR THE YEAR, AND LAST SPRING COLLECTED 59,395 POUNDS OF FOOD, WHICH PROVIDED OVER 49,496 MEALS TO THOSE IN EXPERIENCING FOOD INSECURITY IN THE CORRIDOR. 58 YOUNG MEN AND WOMEN EARNED THEIR EAGLE SCOUT AWARD IN 2023, WHICH IS THE HIGHEST RANK IN SCOUTING. FORM 990, PAGE 6, PART VI, LINE 2 JIM STALLMAN MICHAEL STALLMAN TREASURER BOARD MEMBER BROTHERS DENNIS GORMLEY DIXIE TROUT COMMISSIONER V. PRESIDENT HUSBAND AND WIFE FORM 990, PAGE 6, PART VI, LINE 11B THE PRELIMINARY FORM 990 IS REVIEWED BY THE BUSINESS MANAGER AND EXECUTIVE DIRECTOR AND DISCUSS ANY ISSUES WITH THE AUDITING FIRM. IT IS THEN REVIEWED BY THE FINANCE AND ADMINISTRATIVE COMMITTEE. IF THEY ARE SATISFIED, IT IS PRESENTED AT THE EXECUTIVE BOARD MEETING TO BE APPROVED. FORM 990, PAGE 6, PART VI, LINE 12C THE COUNCIL HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES PERIODIC REVIEW OF THE COUNCIL'S PAYMENTS FOR GOODS AND SERVICES TO ENSURE THAT THE PAYMENTS DO NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW EVERY YEAR BY A COMPENSATION COMMITTEE OF THE EXECUTIVE COUNCIL. RANGES FOR THESE POSITIONS ARE DESIGNATED BY THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW EVERY YEAR BY A BOARD ASSOCIATED WITH THE NATIONAL OFFICE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL INCOME 10,049 CONTRIBUTION TO SETTLEMENT 0 RENTAL EXPENSES -10,049 CONTRIBUTION TO SETTLEMENT 0