2025-07-01T10:38:44-05:00 2024-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 362169127 BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC BLAC 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 SEDRICK ROBINSON SCOUT EXECUTIVE 8153970210 2025-06-27 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-06-27 2024 2025-03-06 01:10:19Z SCOUTING AMERICA BLACKHAWK AREA COUNCIL SEDRICK ROBINSON 2820 MCFARLAND ROAD ROCKFORD IL 61107 3859559 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. 54 54 62 2028 0 0 980913 1584884 637248 524514 321382 244628 469898 387860 2409441 2741886 40525 42380 0 0 1106044 1108965 0 99 220225 1095626 906873 2242195 2058317 167246 683569 11548018 12622394 542289 534096 11005729 12088298 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 1651792 42380 524514 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. 1651792 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 0 0 1 1 0 0 0 0 1 1 0 0 0 1 6 0 62 1 0 0 0 0 0 0 0 0 0 0 0 0 X 54 54 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 IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 LANCE SNIDER COMMISSIONER 1.00 X X 0 0 0 KRISTOFFER TUMILOWICZ VP FINANCE OPERATIONS 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 PRESIDENT 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 DEREK COLEMAN DIRECTOR 1.00 X 0 0 0 BILL DAY DIRECTOR 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 KEN FRIEDRICHS DIRECTOR 1.00 X 0 0 0 ROBERT GINGRAS DIRECTOR 1.00 X 0 0 0 ALAN HOPP DIRECTOR 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 JORDAN MARTIN 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 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 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 206968 0 17335 206968 0 17335 1 0 1 0 0 24447 150495 145500 1264442 55640 1584884 CAMPING ACTIVITIES 721210 334192 334192 OTHER SCOUTING ACTIVIT 721210 190322 190322 524514 212430 212430 55772 55772 39875 0 39875 39875 39875 582499 7673 557974 0 24525 7673 32198 32198 24560 150495 38831 -14271 -14271 772938 520868 252070 252070 54414 54414 54414 2741886 524514 0 632488 42380 42380 224303 103179 76263 44861 672216 580163 24260 67793 82146 60777 9361 12008 59713 45869 5440 8404 70587 55958 6792 7837 20715 14915 2693 3107 99 99 37281 37281 15 11 2 2 37439 28109 3091 6239 23447 17039 2951 3457 220233 206933 5591 7709 58376 49017 1494 7865 7149 5723 662 764 20085 14461 2611 3013 49607 49607 119579 117666 888 1025 44746 43032 747 967 SUPPLIES 148638 144174 709 3755 RECOGNITION AND AWARDS 49441 19151 155 30135 EQUIPMENT RENT, MAINTEN 44417 37146 3376 3895 25705 16482 1933 7290 2058317 1651792 186300 220225 376603 381983 777734 580457 3903 43055 24125 158041 16193 27345 30876 25580 4391466 2632514 1438213 1758952 4973625 5583525 2523364 2678704 1383382 1359011 0 25741 11548018 12622394 78703 104415 51252 48854 92408 96654 309287 245757 10639 38416 542289 534096 X 4869362 5940245 6136367 6148053 11005729 12088298 11548018 12622394 X 683569 245610 25000 128390 X 0 1 X 1 0 X 925091 1321927 809434 980913 1584884 5622249 925091 1321927 809434 980913 1584884 5622249 537881 5084368 181436 230169 241912 362768 308077 1324362 9985 7549 17534 6964145 5759629 0.73010 0.76280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 120.00 1 1 3.00 0 1 X 7321976 242379 588724 162475 35133 7955471 6742842 29714 750146 169115 31611 7321976 8000542 27028 -1112703 172025 6742842 7461817 109631 724188 295094 8000542 7578872 47153 216442 380650 7461817 0.34330 0.33300 0.32370 1 1 1 100589 100589 2837688 1858947 978741 757936 433596 324340 530465 339971 190494 164788 164788 1758952 BENEFICIAL INTEREST IN ENDOWNMENTS 17470 F BENEFICIAL INTEREST IN TRUSTS 2661234 F 2678704 INTEREST IN RELATED PARTY 1359011 F 1359011 OTHER LIABILITIES 8320 INTEREST IN RELATED PARTY 4062 LEASE LIABILITY - FINANCE LEASE 26034 38416 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 SCHOLARSHIPS, 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, 2024 AND 2023. 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, 2024 AND 2023, 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 2021, 2022, AND 2023 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 2024 RETURN HAD NOT YET BEEN FILED. PART V, LINE 3 THE COUNCIL HAS AN ENDOWMENT FUND HELD AND CONTROLLED BY NORTHERN IL COMMUNITY FOUNDATION. GOLF OUTING 21603 16403 5200 125 2550 2358 SPORTING CLAYS-ROCKFORD 121732 110232 11500 4337 750 4450 15459 2 31720 23860 7860 1594 4860 840 1508 175055 150495 24560 6056 8160 7648 16967 38831 -14271 1 SCHOLARSHIPS 16 11900 CAMPERSHIPS 88 15092 REGISTRATION FEES & UNIFORMS 322 15388 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 206760 0 0 0 208 0 6275 0 11060 0 224303 0 0 0 PART I, LINE 4B SEDRICK ROBINSON, SCOUT EXECUTIVE, $6,275 DEFINED BENEFIT PLAN NACK CONSTRUCTION OWNED BY BOARD MEMBER COLIN NACK 207809 CONSTRUCTION 0 X 1 41367 FAIR MARKET VALUE X 2 5409 FAIR MARKET VALUE X CAMP EQUIPMENT 2 8864 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 154,504. CHANGE IN INTEREST IN RELATED PARTY -26,114. 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