2024-07-23T10:07:25-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 550357016 MOUNTAINEER AREA COUNCIL OF BOY SCOUTS OF AMERICA INC MOUN 3043663940 1831 SPEEDWAY ROAD FAIRMONT WV 26554 SCOTT HANSON SCOUT EXECUTIVE/CEO 3043663940 2024-07-22 1 SCOTT HANSON 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-07-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SCOTT HANSON 1831 SPEEDWAY ROAD FAIRMONT WV 26554 1189746 0 1761 X WWW.MACBSA.ORG X 1936 WV PROVIDING SCOUTING PROGRAMS TO THE YOUTH IN BARBOUR, DODDRIDGE, GILMER, HARRISON, LEWIS, MARION, MONONGALIA, PRESTON, RANDOLPH, TAYLOR, TUCKER, AND UPSHUR COUNTIES. 32 32 40 610 0 0 448227 404220 205343 436017 50293 45537 103011 106978 806874 992752 6971 17490 0 0 375104 445365 0 0 39615 550294 748448 932369 1211303 -125495 -218551 3608301 3448030 355366 364531 3252935 3083499 THE MISSION OF MOUNTAINEER AREA COUNCIL OF BOY SCOUTS OF AMERICA, INC. IS TO PROVIDE SCOUTING PROGRAMS TO THE YOUTH IN BARBOUR, DODDRIDGE, GILMER, HARRISON, LEWIS, MARION, MONONGALIA, PRESTON, RANDOLPH, TAYLOR, TUCKER, AND UPSHUR COUNTIES. 0 0 1131943 17490 473067 THE ORGANIZATION UTILIZES THE BOY SCOUTS OF AMERICA PROGRAM TO DEVELOP TRAITS OF POSITIVE LEADERSHIP, MORAL CHARACTER, PERSONAL FITNESS, AND ACTIVE CITIZENSHIP TO YOUTH AGES 5 AND 20, OF WHICH WE SERVED A TOTAL OF 900 YOUTH. WE OFFERED CUB SCOUT AND SCOUTS BSA SUMMER OVERNIGHT CAMP TO 437 YOUTH, ADVANCEMENT PROGRAMS IN PARTNERSHIP WITH WEST VIRGINIA UNIVERSITY AND WEST VIRGINIA WESLEYAN COLLEGE TO 338 YOUTH, AS WELL AS COUNTLESS OTHER PROGRAM OPPORTUNITIES DURING DAYS AND WEEKENDS THROUGHOUT THE YEAR. 1131943 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WV X SCOTT HANSON 3043663940 1831 SPEEDWAY ROAD FAIRMONT WV 26554 DR LEE PYLES PRESIDENT 1.00 X X 0 0 0 TIMOTHY RUMBLE COMMISSIONER 1.00 X X 0 0 0 JOHN SAUSEN VP DEVELOPMENT 1.00 X X 0 0 0 CHARLES WERNTZ VP ENT. RISK MGT 1.00 X X 0 0 0 JAMES CHADWELL VP FINANCE 1.00 X X 0 0 0 DOUGLAS ROUSTER VP MEMBERSHIP 1.00 X X 0 0 0 AMY GARBRICK VP PROGRAM 1.00 X X 0 0 0 RICHARD SAUSEN VP PROPERTIES 1.00 X X 0 0 0 DR JUDE CHRIS GORSKI TREASURER 1.00 X X 0 0 0 DR ARTHUR JOHN BEAUMONT JR MEMBER 1.00 X 0 0 0 ALEXIS BEHRENS MEMBER 1.00 X 0 0 0 DAVID BORN MEMBER 1.00 X 0 0 0 WILLIAM BREWER MEMBER 1.00 X 0 0 0 RYAN CAMPIONE MEMBER (TERMED 1/23) 1.00 X 0 0 0 MARK COTTRILL MEMBER 1.00 X 0 0 0 TARA CURTIS MEMBER 1.00 X 0 0 0 JAMES DAVIS MEMBER 1.00 X 0 0 0 KATHERINE DAVISON MEMBER 1.00 X 0 0 0 JOHN DIBACCO MEMBER 1.00 X 0 0 0 DARRELL DONAHUE MEMBER 1.00 X 0 0 0 DAVID GERSTING MEMBER 1.00 X 0 0 0 CURTIS HARRIS MEMBER 1.00 X 0 0 0 RALPH HERRON MEMBER 1.00 X 0 0 0 DWAINE MCKINNEY MEMBER (TERMED 2/23) 1.00 X 0 0 0 LAUREN NAMSUPAK MEMBER 1.00 X 0 0 0 WILLIAM RAMSEY MEMBER 1.00 X 0 0 0 LARRY RECTOR MEMBER 1.00 X 0 0 0 CHARLES SECCURRO MEMBER 1.00 X 0 0 0 KENDALL SHANES MEMBER 1.00 X 0 0 0 CHRIS SHARPS MEMBER 1.00 X 0 0 0 TIFFANY SUMMERLIN MEMBER 1.00 X 0 0 0 BRIAN WESTFALL MEMBER 1.00 X 0 0 0 PAUL WHITE MEMBER 1.00 X 0 0 0 CLAY ZINN MEMBER 1.00 X 0 0 0 SCOTT HANSON SCOUT EXECUTIVE/CEO 40.00 X 108099 0 44771 108099 0 44771 1 0 1 0 0 45761 108018 250441 30000 404220 CAMPING FEES 713990 405142 405142 ACTIVITY FEES 713990 30875 30875 436017 35837 35837 8011 8011 2940 0 2940 2940 2940 48697 38997 9700 9700 9700 14279 108018 14670 -391 -391 200807 143327 57480 57480 COUNCIL SERVICES 713990 37050 37050 1888 1888 38938 992752 473067 0 115465 17490 17490 137370 128246 2145 6979 235108 219492 3671 11945 24950 22612 550 1788 14960 13443 358 1159 32977 31231 411 1335 47986 26392 19747 1847 7089 7089 12737 10007 112 2618 1432 1362 16 54 14404 12360 158 1886 87483 86963 110 410 32995 32358 151 486 144545 144249 35 261 9037 8279 179 579 15548 15548 151273 146818 4330 125 27824 27168 154 502 SUPPLIES 144561 143889 116 556 RECOGNITION AWARDS 27448 21621 19 5808 EQUIPMENT RENTAL AND MA 4095 4058 9 28 19991 18357 385 1249 1211303 1131943 39745 39615 414435 361305 403879 364973 69328 63892 2080 17210 73886 76444 62578 45124 3779043 1959086 1935235 1819957 636087 692626 10793 6499 3608301 3448030 25018 24666 111560 15770 62531 171455 156257 152640 355366 364531 X 2543441 2365181 709494 718318 3252935 3083499 3608301 3448030 -218551 49115 0 X 0 1 X 1 0 X 538827 417307 1228159 448227 404220 3036740 538827 417307 1228159 448227 404220 3036740 28308 3008432 28995 30444 53257 58556 46788 218040 3254780 2629301 0.92430 0.91680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 698862 91951 27603 7089 756121 813241 12080 -89782 29500 7177 698862 722377 200 97833 7169 813241 703724 4500 41109 20510 6446 722377 446087 192718 90549 19424 6206 703724 0.20440 0.79560 0.00000 0 0 2094751 763747 1331004 851895 550010 301885 648278 579018 69260 184119 66311 117808 1819957 LOAN PAYABLE - EIDL 144381 FINANCE LEASE 8259 152640 X 1034778 49115 49115 985663 7089 7089 992752 1204214 0 1204214 7089 7089 1211303 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL HAS A SPENDING POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4% OF THE VALUE OF THE ENDOWMENT'S ASSETS AS OF THE PRIOR YEAR, BUT CAN RANGE FROM 0% TO 5% OF THE VALUE OF THE TRUST'S ASSETS BASED ON CIRCUMSTANCES SUCH AS THE PERFORMANCE OF THE FUNDS, SPECIAL FUNDING OPERATIONS/REQUESTS OF THE COUNCIL AND OTHER FACTORS CONSIDERED BY THE TRUST COMMITTEE. THE COUNCIL APPROVED A 4% DISTRIBUTION FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. DC DINNER 108736 98745 9991 1424 7330 1316 SPORTING CLAYS CLASSIC 12050 7762 4288 3520 1080 1 1511 1511 122297 108018 14279 4944 8410 1316 14670 -391 1 REGISTRATION AND CAMPERSHIPS 112 17490 PART I, LINE 2: ALL GRANTS ASSISTANCE TO INDIVIDUALS ARE BY APPLICATION SUBMITTED ONLINE THROUGH OUR ONLINE REGISTRATION SYSTEM AND AWARDED BASED ON THE NUMBER OF QUALIFIED APPLICANTS AND THE AMOUNT AVAILABLE. ALMOST EVERYONE WHO APPLIES FOR ASSISTANCE IS GIVEN SOME LEVEL, IF NOT FULL ASSISTANCE. THE CRITERIA IS SET BASED ON WHAT THE ASSISTANCE IS FOR I.E. CAMPERSHIP, EVENT, TRAINING, REGISTRATION, FEES, UNIFORMS, ETC. X X X 0 0 0 0 0 0 0 0 0 SCOTT HANSON SCOUT EXECUTIVE/CEO 107119 0 0 0 980 0 14201 0 30570 0 152870 0 0 0 X 1 30000 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE AND EXECUTIVE COMMITTEE DO A FULL REVIEW OF THE FORM 990. THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD. THERE IS NO OFFICIAL APPROVAL OR REVIEW DONE AT THE BOARD LEVEL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES AND DEFINES WHAT A CONFLICT OF INTEREST IS. WHEN A CONFLICT ARISES, THE INTERESTED PARTY IS TO DISCLOSE THE MATTER TO THE BOARD CHAIR AS PROMPT AS POSSIBLE. THE INTERESTED MEMBER OR EMPLOYEE IS NOT ALLOWED TO VOTE ON ANY SUCH MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES SALARY RANGES PROVIDED BY THE NATIONAL COUNCIL TO INITIALLY DETERMINE A REASONABLE SALARY. ANNUALLY THERE IS A PERFORMANCE REVIEW DONE BY THE COUNCIL'S BOARD OF DIRECTORS. THIS PERFORMANCE REVIEW IS CONSIDERED WHEN EVALUATION AND DETERMINATION OF THE SCOUT EXECUTIVE'S COMPENSATION IS DONE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE AT THE COUNCIL OFFICE ON REQUEST.