2024-08-28T07:54:52-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 362169127 BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC BLAC 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 SEDRICK ROBINSON SCOUT EXECUTIVE 8153970210 2024-07-29 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-07-29 2023 2024-08-08 14:25:15Z SEDRICK ROBINSON 2820 MCFARLAND ROAD ROCKFORD IL 61107 3693597 0 1761 X WWW.BLACKHAWKSCOUTING.ORG X 1924 IL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 53 53 57 1993 0 0 809434 980913 484495 637248 600659 321382 363264 469898 2257852 2409441 28692 40525 0 0 1065891 1106044 0 0 266389 799230 1095626 1893813 2242195 364039 167246 11636914 11548018 1568806 542289 10068108 11005729 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 1786393 40525 637248 COMPREHENSIVE YOUTH DEVELOPMENT - BOY SCOUTS OF AMERICA PROGRAMS ARE DESIGNED TO TEACH YOUTH SOCIAL SKILLS AND TO DEVELOP PERSONAL PHYSICAL FITNESS THROUGH INDIVIDUAL AND GROUP ACTIVITIES INCLUDING CAMPING. OVER 4,000 YOUTHS WERE SERVED DURING THE CURRENT YEAR. 1786393 1 1 0 0 0 0 1 0 1 1 1 1 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 1 8 0 57 1 0 0 0 0 0 0 0 0 0 0 0 0 X 53 53 1 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 IL WI X STACEY DUNPHY 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 JAKE DYKSTRA PRESIDENT 1.00 1.00 X X 0 0 0 LANCE SNIDER COMMISSIONER 1.00 X X 0 0 0 KRISTOFFER TUMILOWICZ IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 ALEX CAMPBELL TREASURER 1.00 X X 0 0 0 JONATHAN KRAUSE VP ADMINISTRATION 1.00 1.00 X X 0 0 0 DANIEL HAWKINS VP DISTRICT OPERATIONS 1.00 1.00 X X 0 0 0 WILLIAM REILLY II VP GOVERNANCE 1.00 1.00 X X 0 0 0 JOE GERAGHTY III VP LONG TERM MISSION IMPACT 1.00 X X 0 0 0 TAMI RICHARDSON VP MEMBERSHIP 1.00 X X 0 0 0 DAN FROMMELT VP PROGRAM 1.00 X X 0 0 0 JASON JORDAN VP PROPERTIES 1.00 X X 0 0 0 CHRISTINA BAHNSEN DIRECTOR 1.00 X 0 0 0 KYLE BAKER DIRECTOR 1.00 X 0 0 0 DAN BANKO DIRECTOR 1.00 X 0 0 0 JAMES BERBERET DIRECTOR 1.00 X 0 0 0 LEE BINKLEY DIRECTOR 1.00 X 0 0 0 JAMES BUSSAN DIRECTOR 1.00 X 0 0 0 BRANDON CHIODINI DIRECTOR 1.00 X 0 0 0 CINDY CHIODINI DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 DEREK COLEMAN DIRECTOR 1.00 X 0 0 0 BILL DAY DIRECTOR 1.00 X 0 0 0 MICHAEL DELEO DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 BILL DETERMAN DIRECTOR 1.00 X 0 0 0 JOSH EHLERS DIRECTOR 1.00 X 0 0 0 ANDY ELSTON DIRECTOR 1.00 X 0 0 0 BRUCE ERICKSON DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 KEN FRIEDRICHS DIRECTOR 1.00 X 0 0 0 MASON GENNARDO DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 ROBERT GINGRAS DIRECTOR 1.00 X 0 0 0 CINDI GUSTAFSON DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 JOHN JEF HECKINGER DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 ALAN HOPP DIRECTOR 1.00 X 0 0 0 NANCY JOHNSON DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 JOHN KURTZ DIRECTOR 1.00 X 0 0 0 JOHN LARSON DIRECTOR 1.00 X 0 0 0 TOM LOTITO DIRECTOR 1.00 X 0 0 0 MICHAEL MCCLEARY DIRECTOR 1.00 X 0 0 0 BOB MENARD DIRECTOR 1.00 X 0 0 0 JEFF MORITZ DIRECTOR 1.00 X 0 0 0 COLLIN NACK DIRECTOR 1.00 X 0 0 0 CHUCK NATOLI DIRECTOR 1.00 X 0 0 0 GENE NOTT DIRECTOR 1.00 X 0 0 0 PAT O'BRIEN DIRECTOR 1.00 X 0 0 0 TAD OLSON DIRECTOR 1.00 X 0 0 0 MIKE PATERSON DIRECTOR 1.00 X 0 0 0 BLAIR PIOTROWSKI DIRECTOR 1.00 X 0 0 0 ED ROUNDS DIRECTOR 1.00 X 0 0 0 DAVE SAVONE DIRECTOR 1.00 X 0 0 0 HOWARD SPEARMAN DIRECTOR 1.00 X 0 0 0 DAVID STEFFENHAGEN DIRECTOR 1.00 X 0 0 0 JACOB STOEFFLER DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 MEG STRUTTMAN DIRECTOR 1.00 X 0 0 0 KELLI SWISHER DIRECTOR 1.00 X 0 0 0 DOUG TOEPFER DIRECTOR 1.00 X 0 0 0 MANNY TORRES DIRECTOR (TERMED DEC 2023) 1.00 X 0 0 0 JASON TYSON DIRECTOR 1.00 X 0 0 0 JEFF VIVIANO DIRECTOR 1.00 X 0 0 0 CHUCK WALNECK DIRECTOR 1.00 X 0 0 0 JUDI WALNECK DIRECTOR 1.00 X 0 0 0 RAY WARREN DIRECTOR 1.00 X 0 0 0 TERRELL YARBROUGH DIRECTOR 1.00 X 0 0 0 CAROL ZARNSTORFF DIRECTOR 1.00 X 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 40.00 1.00 X 192963 0 28884 192963 0 28884 1 0 1 0 0 13259 84329 2500 880825 53546 980913 OTHER SCOUTING ACTIVIT 721210 318845 318845 CAMPING ACTIVITIES 721210 318403 318403 637248 196641 196641 118347 118347 47780 0 47780 47780 47780 362130 510000 380158 367231 -18028 142769 124741 124741 38749 84329 31200 7549 7549 745177 505567 239610 239610 56612 56612 56612 2409441 637248 0 791280 40525 40525 221847 102049 75428 44370 688518 584169 31219 73130 73230 56785 6241 10204 53552 42009 4174 7369 68897 53533 7133 8231 17556 12641 2282 2633 34014 34014 295 213 38 44 39457 29622 3545 6290 30451 21997 3892 4562 179086 172961 2844 3281 69979 60749 1272 7958 82086 81013 498 575 18739 13492 2436 2811 34962 34962 113697 110740 1373 1584 40989 38619 1042 1328 SUPPLIES 155495 152673 632 2190 RECOGNITION AND AWARDS 53673 21626 114 31933 EQUIPMENT RENT, MAINTEN 30362 27064 1531 1767 194785 128951 9705 56129 2242195 1786393 189413 266389 545829 376603 747114 777734 1320 3903 24768 24125 16176 16193 41584 30876 4039347 2601134 1695273 1438213 4524002 4973625 2328887 2523364 1711961 1383382 11636914 11548018 584277 78703 142078 51252 91583 92408 423499 309287 327369 10639 1568806 542289 X 4145721 4869362 5922387 6136367 10068108 11005729 11636914 11548018 X 167246 438889 150000 181486 X 0 1 X 1 0 X 1055676 925091 1321927 809434 980913 5093041 1055676 925091 1321927 809434 980913 5093041 263363 4829678 222523 181436 230169 241912 362768 1238808 6331849 6379725 0.76280 0.77560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 120.00 1 1 3.00 0 1 X 6742842 29714 750146 169115 31611 7321976 8000542 27028 -1112703 172025 6742842 7461817 109631 724188 295094 8000542 7578872 47153 216442 380650 7461817 6709424 98997 582224 -188227 7578872 0.31030 0.32970 0.36000 1 1 1 100589 100589 2567770 1823393 744377 722281 406588 315693 568214 371153 197061 80493 80493 1438213 BENEFICIAL INTEREST IN ENDOWNMENTS 16634 F BENEFICIAL INTEREST IN TRUSTS 2506730 F 2523364 INTEREST IN RELATED PARTY 1383382 F 1383382 OTHER LIABILITIES 8320 INTEREST IN RELATED PARTY 2319 10639 X PART II, LINE 5: CONSERVATION EASEMENTS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE COUNCIL HAS SIX CUSTODIAL ACCOUNTS THAT ARE HELD THROUGH THEIR OPERATING ACCOUNT. THE MONEY IS KEPT IN ONE BANK ACCOUNT AND A LIABILITY IS RECORDED FOR THE BALANCE OF EACH CUSTODIAL ACCOUNT. PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR VARIOUS REASONS INCLUDING GENERAL OPERATIONS, BUILDING MAINTENANCE AND IMPROVEMENT, CAMPERSHIPS AND SHOLARSHIPS, AND TRAINING. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2023 AND 2022. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS CONSOLIDATED FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. THE COUNCIL'S AND TRUST FUND'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE COUNCIL'S 2023 RETURN HAD NOT YET BEEN FILED. PART V, LINE 3 THE COUNCIL HAS AN ENDOWMENT FUND HELD AND CONTROLLED BY NORTHERN IL COMMUNITY FOUNDATION. ROCKFORD SP. CLAYS 82121 53096 29025 750 4318 19539 GOLF OUTING 19667 16633 3034 2100 2113 180 2 21290 14600 6690 750 1450 123078 84329 38749 3600 7881 19719 31200 7549 1 SCHOLARSHIPS 6 4500 CAMPERSHIPS 86 17766 REGISTRATION FEES & UNIFORMS 321 18259 PART I, LINE 2: THE ORGANIZATION MAINTAINS SPECIFIC POLICIES AND QUALIFICATIONS FOR ALL ASSISTANCE AND SCHOLARSHIP GRANTS AVAILABLE. APPLICANTS MUST APPLY FOR THE SCHOLARSHIP/GRANT AND BE APPROVED BY THE RESPECTIVE COMMITTEE. X X X 0 1 0 0 0 0 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 192772 0 0 0 191 0 15611 0 13273 0 221847 0 0 0 PART I, LINE 4B SEDRICK ROBINSON, SCOUT EXECUTIVE, $15,611, DEFINED BENEFIT PLAN NACK CONSTRUCTION OWNED BY BOARD MEMBER COLIN NACK 70293 DOWN PAYMENT FOR CONSTRUCTION SERVICES 0 X 1 16611 FAIR MARKET VALUE X 3 5310 FAIR MARKET VALUE X CAMP EQUIPMENT 1 31625 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 2 CHUCK WALNECK AND JUDI WALNECK HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS; THE CORPORATION MEMBERSHIP SHALL BE KNOWN AND DESIGNATED COLLECTIVELY AT THE BLACKHAWK AREA COUNCIL OF THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL'S ACCOUNTANT RECEIVES AND REVIEWS THE FORM 990 AND THEN REVIEWS THE FORM 990 WITH THE SCOUT EXECUTIVE. WHEN THE COUNCIL ACCOUNTANT AND THE SCOUT EXECUTIVE BOTH AGREE, THEY INFORM THE PREPARER TO PROCESS THE RETURN FOR FILING. THE BOARD OF DIRECTORS IS THEN INFORMED THAT A COPY OF THE RETURN CAN BE MADE AVAILABLE FOR THEM TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AT THE EXECUTIVE COMMITTEE LEVEL BEFORE ACTION ON ANY NEW CONTRACTS. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE CAN PARTICIPATE IN DISCUSSION, VOTING, OR ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD THAT RELATES TO THE TRANSACTION IF A CONFLICT OF INTEREST IS DETERMINED TO BE PRESENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AND APPROVED BY THE BENEFIT AND COMPENSATION COMMITTEE. THIS COMMITTEE IS MADE UP OF MEMBERS OF THE EXECUTIVE BOARD. THE COMMITTEE BASES COMPENSATION ON A PAY GRADE SCALE DEVELOPED BY THE NATIONAL BOY SCOUTS OF AMERICA OFFICE AS A RESULT OF TRAINING AND PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST OF TRUSTS 193,335. CHANGE IN INTEREST IN RELATED PARTY -11,849. UNITED FOR YOUTH 2820 MCFARLAND ROAD ROCKFORD IL 61107 261213675 FUNDRAISING AND RENTAL OF FACILITIES TO RELATED SUPPORTED ORGANIZATIONS IL 501(C)(3) LINE 12B, II BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0