2024-10-28T07:56:58-05:00 2023-12-31 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2023-01-01 314388520 SIMON KENTON COUNCIL BOY SCOUTS OF AMERICA BOYS 6144367200 807 KINNEAR ROAD COLUMBUS OH 43212 TRAVIS GULLING SCOUT EXECUTIVE 6144367200 2024-10-22 1 0 SARAH R PIOT P01358891 6146214060 2023 2024-10-15 13:58:12Z TRAVIS GULLING 807 KINNEAR ROAD COLUMBUS OH 43212 5308267 0 1761 X WWW.SKCSCOUTS.ORG X 1925 OH PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH & LAW. 53 53 109 5431 -47984 0 1861739 857043 1347629 1452389 900590 302881 734209 1036641 4844167 3648954 51331 73409 0 0 1984172 2303802 0 0 288053 1813784 2000570 3849287 4377781 994880 -728827 12502012 11469935 1803784 1308273 10698228 10161662 X TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH & LAW. 0 0 3796114 73409 2156266 THE COUNCIL'S PROGRAM USE OUTDOOR SKILLS, HEALTHY LIFESTYLE, AND LEADERSHIP SKILLS AS MECHANISMS FOR BUILDING CONFIDENCE AS SCOUTS GROW AND DEVELOP INTO ADULTS. THE COUNCIL IS COMMITTED TO ACHIEVING THEIR MISSION WITHIN ITS GEOGRAPHICAL BOUNDARIES, WHICH ENCOMPASS 19 COUNTIES IN CENTRAL AND SOUTHERN OHIO AND GREENUP COUNTY IN NORTHERN KENTUCKY. THE COUNCIL SERVES APPROXIMATELY 8,500 YOUNG PEOPLE THROUGH THE WORK OF MORE THAN 4,000 VOLUNTEERS. THE COUNCIL CONDUCTS TRADITIONAL SCOUTING PROGRAMS, AS WELL AS LEARNING FOR LIFE PROGRAMS AIMED AT PROVIDING CHARACTER EDUCATION, PERSONAL FITNESS, PARTICIPATING CITIZENSHIP AND WORKFORCE DEVELOPMENT.SEE CONTINUATION ON SCHEDULE OBOYS AND GIRLS IN GRADES K THROUGH 5 ARE SERVED THROUGH THE CUB SCOUT PROGRAM, ENCOMPASSING LIONS (GRADE K), TIGER CUBS (GRADE 1), CUB SCOUTS (GRADES 2-3) WEBELOS AND ARROW OF LIGHT (GRADES 4-5). THE SCOUT'S BSA PROGRAM SERVES BOYS AND GIRLS IN GRADES 6-12, AND VENTURING SERVES BOYS AND GIRLS AGES 14-20. LEARNING FOR LIFE PROGRAMS INCLUDES COED CHARACTER EDUCATION FOR ALL SCHOOL-AGED CHILDREN, AND CAREER EXPLORATION POSTS IN A VARIETY OF FIELDS FOR HIGH SCHOOL-AGED YOUTH AGES 14 THROUGH 20. THE COUNCIL OPERATES A COUNCIL SERVICE CENTER IN COLUMBUS, OHIO, AND ONE SATELLITE SERVICE CENTER IN CHILLICOTHE, OHIO. IT OWNS AND OPERATES FOUR CAMPING FACILITIES: CAMP LAZARUS IN DELAWARE COUNTY; CAMP FALLING ROCK IN LICKING COUNTY; CAMP OYO IN SCIOTO COUNTY; AND CAMP LOWMAN IN ATHENS COUNTY. IT ALSO OPERATES CAMP OTTER RUN IN EAST LIBERTY IN PARTNERSHIP WITH THE HONDA OF AMERICA COMPANY. 3796114 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 109 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 53 53 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARK HOSTETTLER 6144367200 807 KINNEAR ROAD COLUMBUS OH 43212 BEAU ARNASON BOARD MEMBER 1.00 X 0 0 0 DEANNA BIROS BOARD MEMBER 1.00 X 0 0 0 BRUCE BOYLE BOARD MEMBER 1.00 X 0 0 0 JAMES H BRATTON BOARD MEMBER 1.00 X 0 0 0 G ROSS BRIDGMAN ESQ BOARD MEMBER 1.00 X 0 0 0 KERRY CHEESMAN BOARD MEMBER 1.00 X 0 0 0 JOHN CHURCH BOARD MEMBER 1.00 X 0 0 0 GREGORY B COMFORT BOARD MEMBER 1.00 X 0 0 0 FRANCIS CURRAN JR BOARD MEMBER 1.00 X 0 0 0 DAVID DAUGHTERS BOARD MEMBER 1.00 X 0 0 0 LLOYD EICHENLAUB BOARD MEMBER 1.00 X 0 0 0 CONSTANCE EVERHART BOARD MEMBER 1.00 X 0 0 0 ROBERT FANSKA BOARD MEMBER 1.00 X 0 0 0 JAMES G FRANCIS BOARD MEMBER 1.00 X 0 0 0 DANIEL GILKEY BOARD MEMBER 1.00 X 0 0 0 WALTER B GUENTHER BOARD MEMBER 1.00 X 0 0 0 CHARLES HERR BOARD MEMBER 1.00 X 0 0 0 PATTY HISEY BOARD MEMBER 1.00 X 0 0 0 JAMES KERN BOARD MEMBER 1.00 X 0 0 0 JENNIFER KERNOSKY BOARD MEMBER 1.00 X 0 0 0 MICHELLE KORWIN-EDSON BOARD MEMBER 1.00 X 0 0 0 THOMAS R KROMER BOARD MEMBER 1.00 X 0 0 0 PHILIP E MARK BOARD MEMBER 1.00 X 0 0 0 RONALD R LIME BOARD MEMBER 1.00 X 0 0 0 JEFFREY LOCKHART BOARD MEMBER 1.00 X 0 0 0 TYLER MCARTHUR BOARD MEMBER 1.00 X 0 0 0 AARON MCGREEVY BOARD MEMBER 1.00 X 0 0 0 STEPHANIE MILBURN BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER L MILLER BOARD MEMBER 1.00 X 0 0 0 SHAWN MILLERICK BOARD MEMBER 1.00 X 0 0 0 KEITH MORROW BOARD MEMBER 1.00 X 0 0 0 DUSTIN PARGEON BOARD MEMBER 1.00 X 0 0 0 RAYMOND PEARSALL BOARD MEMBER 1.00 X 0 0 0 LEE PETERS BOARD MEMBER 1.00 X 0 0 0 NANCY PETO BOARD MEMBER 1.00 X 0 0 0 PATRICK PICCININNI BOARD MEMBER 1.00 X 0 0 0 GUY L REECE II BOARD MEMBER 1.00 X 0 0 0 E PHILIP SMITH BOARD MEMBER 1.00 X 0 0 0 JEFFREY L SMITH BOARD MEMBER 1.00 X 0 0 0 STEVEN I SMITH BOARD MEMBER 1.00 X 0 0 0 MARK SULLIVAN BOARD MEMBER 1.00 X 0 0 0 ERIK YASSENOFF BOARD MEMBER 1.00 X 0 0 0 JAY JACOBSMEYER BOARD PRESIDENT 1.00 X X 0 0 0 MATHEW BALDWIN VP MARKETING 1.00 X X 0 0 0 ROBERT BEASLEY COUNCIL COMMISIONER 1.00 X X 0 0 0 R TODD BOYER VP PROPERTIES 1.00 X X 0 0 0 KEN HEINTZ VP MEMBERSHIP 1.00 X X 0 0 0 BILL KIEFABER VP REV DEV 1.00 X X 0 0 0 JOHN MOORE VP PROGRAM 1.00 X X 0 0 0 SCOTT P MOORE VP ADMIN 1.00 X X 0 0 0 CHRISTOPHER SHERMAN VP DIST OPERATIONS 1.00 X X 0 0 0 J DAVID FOWLER TREASURER 1.00 X X 0 0 0 DAVID STOWE ASSISTANT TREASURER 1.00 X X 0 0 0 JEFFREY MOE SCOUT OFFICER 40.00 X 209181 0 49436 209181 0 49436 1 0 1 0 0 21722 17215 818106 857043 SCOUTING PROGRAMS 611600 906244 906244 LOCAL FEE INCOME 611600 431770 431770 114375 114375 1452389 64071 -47984 112055 201693 230069 -28376 -28376 -28376 300380 61570 238810 238810 238810 415600 17215 54460 361140 361140 2017091 1313214 703877 703877 3648954 2156266 -47984 683629 73409 73409 258618 219825 12931 25862 1503472 1228760 121428 153284 203161 160498 18284 24379 177402 141059 15576 20767 161149 131495 12709 16945 43832 43832 73990 58452 6659 8879 108777 94424 8328 6025 295376 280832 14544 119208 109533 9675 130556 128850 1706 58051 45860 5225 6966 103028 103028 350089 325025 10742 14322 107926 94248 5862 7816 SUPPLIES 349714 348444 1270 0 RECOGNITION AWARDS 210921 207958 155 2808 49102 44414 4688 4377781 3796114 293614 288053 318701 387084 1520712 540774 203563 121512 212552 250046 79338 66658 86487 77787 12042965 7383841 4857584 4659124 5118850 5253086 104225 113864 12502012 11469935 86929 190097 372666 244634 305099 334452 1039090 539090 1803784 1308273 X 6594531 6140962 4103697 4020700 10698228 10161662 12502012 11469935 -728827 192261 0 X X 0 1 X 1 0 X 2112185 1809114 2327634 1861739 857043 8967715 2112185 1809114 2327634 1861739 857043 8967715 321938 8645777 257783 169508 164402 273914 265764 1131371 77868 326314 256185 29271 114375 804013 10903099 8564740 0.79300 0.81900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5324120 29364 349679 215441 5487722 6404398 18642 -900359 198561 5324120 5541124 13949 1061065 211740 6404398 5132095 11125 672334 274430 5541124 4461470 108590 819024 252628 4361 5132095 0.34240 0.00000 0.65760 1 0 376317 376317 7184898 4454488 2730410 2205601 991560 1214041 631793 626985 4808 1644356 1310808 333548 4659124 BSA ASSET MANAGEMENT 5249511 F PARK NATIONAL BANK 3575 F 5253086 X 4128099 192261 2354 194615 3933484 -284530 -284530 3648954 4664665 2354 284530 286884 4377781 0 4377781 PART IV, LINE 2B: AMOUNTS HELD IN CUSTODY FOR OTHERS ARE FUNDS ENTRUSTED TO THE COUNCIL FOR THE PURPOSE OF RECEIVING, HOLDING AND DISBURSING SUCH FUNDS UPON THE AUTHORITY OF THE DEPOSITOR. AMOUNTS RECEIVED BUT NOT YET DISBURSED ARE NOT THE PROPERTY OF THE COUNCIL BUT ARE HELD FOR THE BENEFIT OF OTHERS AND REPORTED AS ASSETS AND LIABILITIES. PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISHED PRIMARILY FOR SUPPORT OF THE ORGANIZATION'S MISSION. PART X, LINE 2: INCOME TAX - THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL INCOME TAX. NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -230,070. FUNDRAISING EXPENSES -54,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 230,070. FUNDRAISING EXPENSES 54,460. EAGLE DINNER 174886 2730 172156 15195 3500 1792 LEADERSHIP LUNCHEON 149000 5300 143700 8160 3500 96 11 108929 9185 99744 5757 9776 6684 432815 17215 415600 5757 33131 7000 8572 54460 361140 1 BSA NATIONAL REGISTRATION FEES 458 41395 0 N/A N/A TRANSPORTATION, UNIFORMS, SCOUTING SUPPLIES 181 5188 0 N/A N/A CAMPERSHIPS 139 26826 0 N/A N/A PART I, LINE 2: MONITORING GRANT FUNDS IN THE UNITED STATES: THE COUNCIL PROVIDES CAMPERSHIPS FROM ITS CAMPERSHIP FUND. THE CAMPERSHIP FUND WAS ESTABLISHED TO ASSIST FINANCIALLY LESS FORTUNATE SCOUTS TO GO TO SUMMER CAMP. CARE IS TAKEN SO THAT ONLY SCOUTS WHO NEED AND DESERVE SUCH HELP MAY APPLY AND BE AIDED. THE DETAILS ARE HANDLED IN SUCH A WAY AS TO CAUSE NO EMBARRASSMENT TO THE SCOUT OR THEIR FAMILY. ALL SCOUTS WHO RECEIVE CAMPERSHIP HELP SHOULD EARN OR PROVIDE PART OF THE CAMP FEE IN KEEPING WITH THE NINTH POINT OF THE SCOUT LAW, A SCOUT IS THRIFTY. EACH CAMPER WHO NEEDS FINANCIAL ASSISTANCE TO GO TO CAMP SIMPLY COMPLETES AN APPLICATION. THE APPLICATION IS REVIEWED BY MANAGEMENT AND CAMPERSHIPS ARE AWARED TO APPROVED CAMPERS. NO FUNDS ARE EXCHANGED BETWEEN THE CAMPER AND THE COUNCIL, ALL FUNDS ARE APPLIED DIRECTLY TO THE SCOUT'S ACCOUNT. X X X X X 0 0 0 0 0 0 0 0 0 JEFFREY MOE SCOUT OFFICER 206863 0 0 0 2318 0 29948 0 19488 0 258617 0 0 0 PART I, LINE 3 ANNUALLY, THE INDEPENDENT BUDGET COMMITTEE USES COMPARABILITY DATA TO PROPOSE THE SCOUT OFFICER'S COMPENSATION TO THE INDEPENDENT COMPENSATION COMMITTEE, WHO FURTHER DELIBERATE AND RECORD THEIR DECISION IN THEIR MEETING MINUTES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ABOVE HAVE THE POWER TO ELECT MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, NATIONAL COUNCIL MEMBERS, REGULAR MEMBERS OF THE EXECUTIVE BOARD AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED INTERNALLY BY THE SCOUT EXECUTIVE AND THE DIRECTOR OF FISCAL OPERATIONS. THE FORM 990 IS THEN APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE AND SHARED WITH THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AND MUST RECUSE THEMSELVES FROM ANY CONFLICT THAT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY, THE INDEPENDENT BUDGET COMMITTEE USES COMPARABILITY DATA TO PROPOSE THE SCOUT OFFICER'S COMPENSATION TO THE INDEPENDENT COMPENSATION COMMITTEE, WHO FURTHER DELIBERATE AND RECORD THEIR DECISION IN THEIR MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS DID NOT CHANGE DURING THE YEAR.