2025-10-14T12:16:07-05:00 2024-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2024-01-01 310536651 BOY SCOUTS OF AMERICA COUNCIL 438 DAN BEARD BOYS 5135777700 10078 READING ROAD CINCINNATI OH 45241 ANDREW V ZAHN CHIEF EXECUTIVE OFFICER 5135777700 2025-10-14 1 1 NATOSHA CARR P01225377 5132413111 2025-10-14 2024 2025-03-06 01:10:19Z ANDREW V ZAHN 10078 READING ROAD CINCINNATI OH 45241 7611256 0 1761 X WWW.DANBEARD.ORG X 1941 OH TO DEVELOP YOUNG ADULTS WHO ARE EXCEPTIONALLY PREPARED TO LEAD, IN THEIR OWN WAY, TO MAKE A POSITIVE IMPACT IN THEIR PERSONAL LIVES, PROFESSIONS AND COMMUNITIES THROUGHOUT THEIR LIFETIME. 59 59 160 2854 42898 0 2626872 3910677 1657034 1843298 431843 357358 423672 434984 5139421 6546317 73928 48092 0 0 3238844 2770243 133250 140000 753945 2740653 2738406 6186675 5696741 -1047254 849576 11508168 12243743 453096 339539 11055072 11904204 TO DEVELOP YOUNG ADULTS WHO ARE EXCEPTIONALLY PREPARED TO LEAD, IN THEIR OWN WAY, TO MAKE A POSITIVE IMPACT IN THEIR PERSONAL LIVES, PROFESSIONS AND COMMUNITIES THROUGHOUT THEIR LIFETIME. 0 0 2274132 10000 1091097 CAMPINGTHE DAN BEARD COUNCIL PROVIDES CAMPING AND YEAR-ROUND OUTDOOR PROGRAMMING AT THE DAN BEARD SCOUT RESERVATION IN CINCINNATI, OH AND CAMP MICHAELS IN UNION, KY. THE COUNCIL OFFERS CAMPING PROGRAMS THAT RANGE FROM OVERNIGHT TO ONE WEEK IN LENGTH AND DAY CAMP PROGRAMS. THEIR PURPOSE IS CHARACTER DEVELOPMENT, PHYSICAL FITNESS, LIFE SKILLS INSTRUCTIONS AND INSTILLING THE VALUES OF THE SCOUT OATH AND LAW. 1914368 9680 720138 COUNCIL & DISTRICT ACTIVITIES THE COUNCIL HOLDS ACTIVITIES THROUGHOUT THE YEAR WHICH INCLUDE LEADERSHIP & INSTRUCTOR TRAINING, VENTURING & EXPLORING EVENTS, HIGH ADVENTURE ACTIVITIES, RECOGNITION EVENTS AND ADVANCEMENT PROGRAMS. IN ADDITION, EACH DISTRICT HAS EVENTS FOR THE MEMBERSHIP WITHIN ITS GEOGRAPHICAL BOUNDRIES. THESE ACTIVITIES INCLUDE BANQUETS, PINEWOOD DERBY COMPETITIONS AND CAMPOREES. 355956 28412 SCOUTREACH IN ADDITION TO TRADITIONAL SCOUTING PROGRAMS, SCOUTREACH PROGRAMS ARE IMPLEMENTED THROUGHOUT LOW-INCOME COMMUNITIES IN THE TRI-STATE AREA. THESE OUTREACH PROGRAMS BRING SCOUTING TO YOUTH THAT OTHERWISE MAY NOT HAVE THE OPTION TO PARTICIPATE. PROGRAM MANAGERS ARE SUBSIDIZED BY THE COUNCIL TO COORDINATE PROGRAMS FOR IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. THESE PROGRAMS FOCUS ON BASIC SCOUTING SKILLS AND RANK ADVANCEMENT AND ALSO INCLUDES A WEEK LONG DAY CAMP PROGRAM CALLED CHALLENGE CAMP. 4544456 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 18 0 1 160 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 59 59 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY OH X ANDREW V ZAHN 5135777700 10078 READING ROAD CINCINNATI OH 45241 ROBERT TAYLOR BOARD CHAIR 3.00 0.50 X X 0 0 0 DOUG SIEBENBURGEN COUNCIL COMMISSIONER 3.00 0.50 X X 0 0 0 STEVE BESTARD PROPERTIES CHAIR 3.00 0.50 X X 0 0 0 AMY GATH MEMBERSHIP CHAIR 3.00 0.50 X X 0 0 0 DAVE HARMAN PROGRAM CHAIR 3.00 0.50 X X 0 0 0 CHARLES HERTLEIN JR ADMINISTRATIVE CHAIR & COU 3.00 0.50 X X 0 0 0 MARK HOLCOMB DEVELOPMENT CHAIR 3.00 0.50 X X 0 0 0 MATT JESSUP FINANCE CHAIR 3.00 0.50 X X 0 0 0 IRV KIEBACK FIELD SERVICE CHAIR 3.00 0.50 X X 0 0 0 MIKE LAKIN VICE CHAIR (CHAIR-ELECT) 3.00 0.50 X X 0 0 0 MATT SCHEROCMAN ALUMNI RELATIONSHIPS CHAIR 3.00 0.50 X X 0 0 0 RICK SEIBOLD MARKETING CHAIR 3.00 0.50 X X 0 0 0 MICHAEL SIMS STRATEGY CHAIR 3.00 0.50 X X 0 0 0 DOUGLAS BOLTON MEMBER-AT-LARGE 3.00 0.50 X X 0 0 0 STEVE WEIGAND MEMBER-AT-LARGE 3.00 0.50 X X 0 0 0 DOUGLAS ADAMS BOARD MEMBER 1.00 0.15 X 0 0 0 PHIL BECK BOARD MEMBER 1.00 0.15 X 0 0 0 JON BEESON BOARD MEMBER 1.00 0.15 X 0 0 0 CHARLES BROWN BOARD MEMBER 1.00 0.15 X 0 0 0 TROY BRODIE BOARD MEMBER 1.00 0.15 X 0 0 0 DAVID BRUNO BOARD MEMBER 1.00 0.15 X 0 0 0 TIM CASTO BOARD MEMBER 1.00 0.15 X 0 0 0 MIKE CHAPMAN BOARD MEMBER 1.00 0.15 X 0 0 0 BRIAN FOSTER BOARD MEMBER 1.00 0.15 X 0 0 0 JEFFREY GEEDING BOARD MEMBER 1.00 0.15 X 0 0 0 GEORGE GLOVER BOARD MEMBER 1.00 0.15 X 0 0 0 ROB GOERING BOARD MEMBER 1.00 0.15 X 0 0 0 ARIC HASSEL BOARD MEMBER 1.00 0.15 X 0 0 0 MARION HAYNES BOARD MEMBER 1.00 0.15 X 0 0 0 ALAN HENNING BOARD MEMBER 1.00 0.15 X 0 0 0 CHRISTOPHER HOUSER BOARD MEMBER 1.00 0.15 X 0 0 0 MARK IHRIG BOARD MEMBER 1.00 0.15 X 0 0 0 BRADLEY JACKSON BOARD MEMBER 1.00 0.15 X 0 0 0 TARA JOHNSON-NOEM BOARD MEMBER 1.00 0.15 X 0 0 0 STEVE KORACH BOARD MEMBER 1.00 0.15 X 0 0 0 WILLIAM KRAUSEN BOARD MEMBER 1.00 0.15 X 0 0 0 KEITH LAWRENCE BOARD MEMBER 1.00 0.15 X 0 0 0 BERYL LOVE BOARD MEMBER 1.00 0.15 X 0 0 0 MICHAEL MATTINGLY BOARD MEMBER 1.00 0.15 X 0 0 0 ROBERT MCDONALD BOARD MEMBER 1.00 0.15 X 0 0 0 ANDY MUELLER BOARD MEMBER 1.00 0.15 X 0 0 0 MARK POMEROY BOARD MEMBER 1.00 0.15 X 0 0 0 MICHAEL PRAGER BOARD MEMBER 1.00 0.15 X 0 0 0 ASHWIN RAMPRASAD BOARD MEMBER 1.00 0.15 X 0 0 0 ROBERT REIFSNYDER BOARD MEMBER 1.00 0.15 X 0 0 0 BRENT RIPPE BOARD MEMBER 1.00 0.15 X 0 0 0 MIKE SCHNEIDER BOARD MEMBER 1.00 0.15 X 0 0 0 JOHN SCOTT BOARD MEMBER 1.00 0.15 X 0 0 0 MIKE SEWELL BOARD MEMBER 1.00 0.15 X 0 0 0 HAROLD SHEVERS JR BOARD MEMBER 1.00 0.15 X 0 0 0 KATE STECHSCHULTE BOARD MEMBER 1.00 0.15 X 0 0 0 JOSEPH WALLER BOARD MEMBER 1.00 0.15 X 0 0 0 ANDRA WARD BOARD MEMBER 1.00 0.15 X 0 0 0 SUSAN WHITMAN BOARD MEMBER 1.00 0.15 X 0 0 0 PHIL WICKLER BOARD MEMBER 1.00 0.15 X 0 0 0 RICHARD WIGGERS BOARD MEMBER 1.00 0.15 X 0 0 0 BENJAMIN WILLINGHAM BOARD MEMBER 1.00 0.15 X 0 0 0 JASON WOLZ BOARD MEMBER 1.00 0.15 X 0 0 0 CRAIG YOUNG BOARD MEMBER 1.00 0.15 X 0 0 0 ANDREW V ZAHN CEO/COUNCIL SECRETARY 55.00 1.00 X 232939 0 4623 SUZANNE CARR CHIEF FINANCIAL OFFICER 50.00 1.00 X 127943 0 12962 RACHEL ENNIS CHIEF MARKETING OFFICER 50.00 1.00 X 105849 0 6666 SHERI GREENLEE EXECUTIVE ASSISTANT 50.00 1.00 X 102768 0 7540 569499 0 31791 4 0 1 0 KANDLE DINING SERVICES 5290 MADISON PIKE SUITE 200 INDEPENDENCE KY 41051 FOOD SERVICE 322445 IGNITE PHILANTHROPY 308 E 8TH ST 4TH FL CINCINNATI OH 45202 FUNDRAISING 140000 2 1023773 2886904 48210 3910677 CAMPING 900001 1123160 1091097 32063 ACTIVITIES 900001 720138 720138 1843298 355243 355243 10835 0 10835 10835 10835 14123 12008 2115 2115 2115 1317186 1023773 1052931 264255 264255 54834 0 54834 54834 OTHER 561499 78638 78638 PARTICIPANT INSURANCE FEES 524298 21065 21065 LICENSE PLATE REVENUE 561499 5357 5357 105060 6546317 1811235 42898 781507 48092 48092 378467 307972 22950 47545 1789152 1456258 108377 224517 187506 151800 11624 24082 240386 194610 14903 30873 174732 138575 11771 24386 43500 43500 140000 140000 1052 1052 164206 78375 4187 81644 663697 625700 4234 33763 386088 355963 9807 20318 138601 113655 6327 18619 46221 44991 78 1152 669183 621338 15576 32269 123088 97915 7955 17218 ROCOGNITION OF YOUTH, V 163893 155545 310 8038 PAYMENTS TO AFFILIATED 126584 126584 RENTAL AND MAINTENANCE 93943 62399 3511 28033 EMPLOYEE RELATED EXPENS 42153 32935 3001 6217 76197 58333 2593 15271 5696741 4544456 398340 753945 370755 859002 163447 60153 392644 1092657 89938 24606 70615 72801 158345 49405 34389778 24771340 10106125 9618438 148011 458837 8288 7844 11508168 12243743 197186 153735 142164 98997 113746 86807 453096 339539 X 10398312 10169310 656760 1734894 11055072 11904204 11508168 12243743 849576 -444 0 X X 0 1 X 1 0 X 3598271 2885085 1683757 2626872 3910677 14704662 3598271 2885085 1683757 2626872 3910677 14704662 381425 14323237 419760 410562 135319 393329 355243 1714213 1091658 1366626 302523 319089 3079896 131384 81778 94308 114207 105060 526737 20025508 6017437 0.71520 0.72420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 5145139 45076 661319 311132 29384 5511018 4760006 56448 718265 365220 24360 5145139 6062588 18780 -890917 408960 21485 4760006 9295378 46342 1228442 4462434 45170 6062558 8629997 13358 1084434 395554 36857 9295378 0.29296 0.61006 0.09698 0 1 1 378539 378539 15881784 12550419 3331365 6657387 2866575 3790812 2782347 2480546 301801 8689721 6873800 1815921 9618438 X PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURN, INCLUDING ISSUES RELATING TO CONSOLIDATED FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IN THE POSITION WERE TO BE CHALLENGED BY TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE CODE (THE CODE) SECTION 501(A) THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAINTY TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS IN ADDITION UNRELATED BUSINESS INCOME IS NOT MATERIAL. SCHEDULE D, PART IV, LINE 2B THE COUNCIL HOLDS FUNDS FOR VARIOUS SCOUTING ORGANIZATIONS LOCATED IN GREATER CINCINNATI AREA INCLUDING ORDER OF THE ARROW, WOODBADGE AND THE NATIONAL EAGLE SCOUT ASSOCIATION. IN ADDITION, REGISTRATION FEES TURNED IN BY MEMBERS ARE HELD BY THE COUNCIL UNTIL TURNED INTO THE NATIONAL OFFICE. SCHEDULE D, PART V, LINE 4 TO PROVIDE FINANCIAL SUPPORT TO THE COUNCIL'S EXEMPT PURPOSE. X 1 IGNITE PHILANTHROPY 308 E 8TH STREET 4TH FLOOR CINCINNATI OH 45202 CAMPAIGN COUNSEL 0 0 140000 -140000 140000 -140000 POPCORN FESTIVAL 1221629 1221629 63316 783655 GOOD SCOUT AWARD EVENT 471136 430124 41012 6281 24180 16161 31920 12 648194 593649 54545 67058 60360 2340959 1023773 1317186 63316 73339 84540 16161 815575 1052931 264255 1 INDIVIDUAL ASSISTANCE 715 48092 MISCELLANEOUS GRANTS AND SCHOLARSHIPS GIVEN TO FURTHER MISSION X X X X 0 0 0 0 0 0 0 0 0 ANDREW V ZAHN CEO/COUNCIL SECRETARY 232939 0 0 0 0 0 0 0 4623 0 237562 0 0 0 SCHEDULE J, PART I, LINE 3 THE COUNCIL USES AN INDEPENDENT COMMITTEE CONSISTING OF FOUR VOLUNTEER BOARD MEMBERS. COMPARABLE DATA WAS USED BY THE COMMITTEE UTILIZING INFORMATION PROVIDED BY THE NATIONAL BSA HUMAN RESOURCES DEPARTMENT. DOCUMENTATION OF THE MEETINGS AND DECISIONS REGARDING COMPENSATION WAS COMPLETED AND SIGNED BY THE MEMBERS OF THE COMMITTEE. X 3 30246 X SUPPLIES 13 9516 FMV X CAPITAL IMPROVEMENT 1 8448 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 SEVERAL BOARD MEMBERS WORK IN THE SAME COMPANY OR AFFILIATED COMPANIES. EXAMPLE, PROCTER & GAMBLE. ALSO, SEVERAL BANKERS, LAWYERS, CPA'S AND OTHER WORK FOR COMPANIES/ORGANIZATIONS THAT CONDUCT BUSINESS WITH THE COMPANIES/ORGANIZATION THAT EMPLOY OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATIOIN OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE THE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, WHO VOTES FOR ITS ACCEPTANCE, AND SUBMITS IT FOR APPROVAL TO THE EXECUTIVE COMMITTEE. IN ADDITION, AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO ALL BOARD MEMBERS. THEY ARE ASKED TO REVIEW THE RETURN AND CONTACT MANAGEMENT WITH ANY QUESTIONS OR CONCERNS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CEO MONITORS AND REPORTS TO THE BOARD CHAIR ANY POSSIBLE AREAS OF CONFLICT. THE COUNCIL HAD NO REPORTED CONFLICTS IN 2024. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL UTILIZED AN INDEPENDENT COMMITTEE CONSITING OF FOUR VOLUNTEER MEMBERS OF THE BOARD AND THE SCOUT EXECUTIVE. NONE OF THE VOLUNTEERS ON THE COMPENSATION COMMITTEE HAD A CONFLICT OF INTEREST WITH THE KEY MANAGEMENT OF THE COUNCIL OR WITH ANY OF ITS EMPLOYEES. COMPARABLE DATA WAS USED BY THE COMMITTEE, INCLUDING UTILIZING INFORMATION PROVIDED BY THE NATIONAL BSA HUMAN RESOURCES DEPARTMENT. CONTEMPORANEOUS DOCUMENTATIOIN AND RECORD KEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRAGEMENTS WAS COMPLETED THROUGH THE DOCUMENTATION IN THE MEETING PACKET AND SIGNED BY THE FOUR COMMITTEE MEMBERS AND SCOUT EXECUTIVE/CEP FOLLOWING THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED. TRUST FUND - 438 DAN BEARD 10078 READING ROAD CINCINATTI OH 45241 316016682 SUPPORT OH 501(C)(3) LINE 11 BOY SCOUTS - DAN BEARD COUNCIL 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 TRUST FUND - 438 DAN BEARD C 311132 FMV