2025-08-20T10:41:01-04:00 2024-12-31 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2024-01-01 420680304 HAWKEYE AREA COUNCIL BOY SCOUTS OF AMERICA HAWK 3198620541 660 32ND AVE SW CEDAR RAPIDS IA 52404 SARAH DAWSON EXECUTIVE DIRECTOR 2025-08-19 true false ROSS VANLAAR CPA P01532250 5156203050 2025-08-20 2024 2025-03-06 01:10:19Z SARAH DAWSON 660 32ND AVENUE SW CEDAR RAPIDS IA 52404 1639882 false X WWW.HAWKEYEBSA.ORG X 1952 IA THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 29 28 45 1182 0 342714 316131 217227 211077 951508 39995 516380 481493 2027829 1048696 0 0 742198 741346 0 148395 682063 618077 1424261 1359423 603568 -310727 2609330 2270960 231442 188799 2377888 2082161 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 842358 157645 IN THE COUNCIL'S SEVEN COUNTY SERVICE AREA, 2,187 YOUTH WERE SERVED BY THE SCOUTING PROGRAM IN 2024. THE COUNCIL PROVIDES DIRECT SUPPORT TO ADULT VOLUNTEERS, YOUTH LEADERS AND THE SCOUTS THEMSELVES. WORKING IN TANDEM WITH PARTNERS CALLED "CHARTERED ORGANIZATIONS, " THE COUNCIL PROVIDES PROGRAMS TO CUB SCOUTS, SCOUTS BSA, VENTURING AND EXPLORING GROUPS. THE COUNCIL PROVIDES SUPPORT IN TRAINING, ADVANCEMENT, ACCIDENT AND SICKNESS INSURANCE FOR ALL MEMBERS AND LEADERS, MARKETING, HIGH ADVENTURE OPPORTUNITIES, DAY CAMPING PROGRAMS AND CAREER/VOCATION TRAINING. EXPENSES ALSO INCLUDE COMMISSIONED YOUTH SERVING EXECUTIVES, PROGRAM MATERIALS, LOCAL SCOUTING EVENTS AND TECHNICAL SUPPORT. IN 2024 WE HAD OVER 1,500 YOUTH AND ADULTS PARTICIPATE IN VARIOUS PROGRAMS HELD AT CAMP LAST SUMMER. THROUGH THESE PROGRAMS YOUTH OF ALL AGES WERE RIDING ZIPLINES, CLIMBING THE TOWER, HIKING AROUND CAMP, LEARNING TO COOK, RACING THROUGH THE NINJA WARRIOR COURSE, FISHING, SHOOTING AND MORE. ALTHOUGH WE STILL HAVE THE IMPACT OF COVID AFFECTING OUR CAMP NUMBERS FOR THE NEXT FEW YEARS, CAMP WAKONDA HAS BEEN ADDED TO BROADEN OUR REACH TO MORE YOUTH BOTH IN & OUTSIDE OF SCOUTING. THIS CAMP IS SIMILAR TO OUR TRADITIONAL SCOUT CAMPS, BUT DO NOT INCLUDE ADVANCEMENT OTHAT ARE REQUIRED OF OUR SCOUTS, BUT INSTEAD FOCUSES ON THE OTHER ASPECTS OF CAMP, WORKING TOGETHER AND HAVING FUN, BUT WITHIN A MUCH DIFFERENT STRUCTURE. OUR CAMP STAFF IS KNOWN FOR BEING ONE OF THE BEST AROUND, AND THEY ARE EXCITED TO SHARE OUR CAMP AND ALL THAT IT HAS TO OFFER WITH NEW AUDIENCES. SCOUTS CAN BRING THEIR FRIENDS, COUSINS, NEIGHBORS WHO MAY NOT BE INVOLVED IN SCOUTING CURRENTLY, BUT CAN NOW HAVE THE SAME EXPERIENCES AT CAMP. 314302 53432 THE WAKONDA KIDS PROGRAM, A PARTNERSHIP WITH LOCAL CHILD CARE PROVIDERS SAW OVER 500 YOUTH AGES 5 AND UP VISIT THE PROPERTY AS A FIELD TRIP OPPORTUNITY PROVIDED TO THEIR SUMMER PROGRAM. THIS ALLOWED MANY NON- SCOUTING YOUTH TO REAP THE BENEFITS OF SUMMER CAMP AND OUTDOOR PROGRAMMING WITH ACTIVITIES NOT OFTEN ACCESSIBLE IN OUR COMMUNITY INCLUDING CLIMBING, ARCHERY, AND ECOLOGY ACTIVITIES. IN 2024 WE HAVE PLANS TO EXPAND THIS TO INCLUDE PARTNERSHIPS WITH BIG BROTHERS BIG SISTERS AND BOYS AND GIRLS CLUBS THROUGHOUT THE AREA. THE FALL IS OUR BUSIEST SEASON OF THE YEAR, WITH OUR MEMBERSHIP PUSH HAPPENING AT BACK TO SCHOOL NIGHTS AS THE KIDS HEAD BACK TO SCHOOLS IN AUGUST. THE SCOUTING CALENDAR IS FULL WITH COMBINED CAMPOUTS, YOUTH LEADERSHIP TRAININGS, AND SERVICE PROJECTS ALL TAKING PLACE. WE ALSO HELD A MERIT BADGE UNIVERSITY FOR THE FIRST TIME WITH NEARLY 300 YOUTH AT KIRKWOOD COLLEGE & IT WAS A HUGE SUCCESS FOR THE SCOUTS, AS WELL AS PROVIDING NECESSARY FUNDS FOR HAC TO SUPPORT OUR PROGRAMS IN THE FUTURE. HAC HAD ANOTHER SUCCESSFUL SCOUTING FOR FOOD CAMPAIGN, WHICH IS OUR MAJOR SERVICE PROJECT FOR THE YEAR, AND LAST SPRING COLLECTED 53,090 POUNDS OF FOOD, WHICH PROVIDED OVER 47,496 MEALS TO THOSE IN EXPERIENCING FOOD INSECURITY IN THE CORRIDOR. 74 YOUNG MEN AND WOMEN EARNED THEIR EAGLE SCOUT AWARD IN 2024, WHICH IS THE HIGHEST RANK IN SCOUTING. 1156660 true true false false false false false false true true true true false false false true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 0 0 true 45 true false false false false false true true false false false false false false X 29 28 true false false false false false false true true false false false true true true true true true true false X X X SARAH DAWSON 3198620541 660 32ND AVENUE SW CEDAR RAPIDS IA 52404 SARAH DAWSON EXECUTIVE DI 40.00 X X 155477 0 13246 BEN GOLDING RESIGNED 2024 COMMISIONER X X 0 0 0 CHRIS MUELLER RESIGNED 2024 ASST SCOUT E X X 0 0 0 DENNIS GORMLEY RESIGNED 2024 PAST PRESIDE X X 0 0 0 DENNIS MITCHELL RESIGNED 2024 VICE PRESIDE X X 0 0 0 DIXIE TROUT RESIGNED 2024 VICE PRESIDE X X 0 0 0 DOUG ALBERHASKY RESIGNED 2024 DISTRICT CHA X X 0 0 0 JACK BRUNDELL RESIGNED 2024 BOARD MEMBER X 0 0 0 JUSTIN FOSS RESIGNED 2024 VICE PRESIDE X X 0 0 0 TODD HENDRICKS RESIGNED 2024 BOARD MEMBER X 0 0 0 DAVE AIRY VICE PRESIDE 5.00 X X 0 0 0 DAVID BLANKENSHIP BOARD MEMBER 5.00 X 0 0 0 REX BRANDSTATTER BOARD MEMBER 5.00 X 0 0 0 WILL BROWN DISTRICT CHA 5.00 X 0 0 0 CHRISTOPHER CHEATUM VICE PRESIDE 5.00 X X 0 0 0 DAN CLAY PRESIDENT 5.00 X X 0 0 0 CORY CREMERS VICE PRESIDE 5.00 X X 0 0 0 CHRIS CUMMINGS BOARD MEMBER 5.00 X 0 0 0 EMILIE HANSEN BOARD MEMBER 5.00 X 0 0 0 LUKE HAWKINS COMMISSIONER 5.00 X X 0 0 0 KELLY HAYWORTH BOARD MEMBER 5.00 X 0 0 0 AARON HORN BOARD MEMBER 5.00 X 0 0 0 MARK HUDSON VICE PRESIDE 5.00 X 0 0 0 JOHN HUGHES BOARD MEMBER 5.00 X 0 0 0 WILLIAM JURGENSEN COUNCIL PRES 5.00 X X 0 0 0 DAVID MCELROY VICE PRESIDE 5.00 X X 0 0 0 TODD OLSON BOARD MEMBER 5.00 X 0 0 0 JOHN OSAKO BOARD MEMBER 5.00 X 0 0 0 DR BRIAN PRIVETT BOARD MEMBER 5.00 X 0 0 0 MATTHEW PUTMAN DISTRICT CHA 5.00 X X 0 0 0 JIM STALLMAN TREASURER 5.00 X X 0 0 0 MICHAEL STALLMAN BOARD MEMBER 5.00 X 0 0 0 JASON SYSTMA BOARD MEMBER 5.00 X 0 0 0 MICHAEL VALIGA BOARD MEMBER 5.00 X 0 0 0 SHAUN VECERA BOARD MEMBER 5.00 X 0 0 0 LAURIE WAHLERT BOARD MEMBER 5.00 X 0 0 0 DOUGLAS WHEELER BOARD MEMBER 5.00 X 0 0 0 FADI YACOUB BOARD MEMBER 5.00 X 0 0 0 155477 13246 1 false true false 316131 2796 316131 CAMPING 713990 157645 157645 ACTIVITIES 713990 53432 53432 211077 39995 39995 37203 7651 29552 29552 29552 39645 4708 34937 34937 912344 578827 333517 333517 MISCELLANEOUS 713990 83487 83487 83487 1048696 628081 104484 168723 140040 21934 6749 419860 361197 12865 45798 105690 87901 6530 11259 47073 40794 2435 3844 2672 2672 55675 33862 21813 1348 1348 100860 94632 2024 4204 29319 26667 1092 1560 1505 1269 97 139 36045 36045 99329 98336 409 584 47615 44728 1189 1698 SUPPLIES 98522 91211 358 6953 RECOGNITION AWARDS 53585 17105 99 36381 EQUIPMENT RENTAL 36126 34963 479 684 TELEPHONE 18095 16006 860 1229 37381 30556 1325 5500 1359423 1156660 54368 148395 836503 780027 36613 3030 959 5086 3004 5011 37926 21116 3936565 3245081 772268 691484 917603 752343 4454 12863 2609330 2270960 24265 38326 33385 14826 131354 135647 42438 231442 188799 X 1202010 1110595 1175878 971566 2377888 2082161 2609330 2270960 X -310727 15000 X false true X true false X 513014 628035 475727 342714 316131 2275621 513014 628035 475727 342714 316131 2275621 2275621 140094 217605 -97480 135919 77198 473336 8636 9823 18320 33937 70716 2819673 5787217 0.80710 0.79530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 935275 27973 15268 -192500 786016 900818 5109 66179 -36831 935275 1083077 2100 -148988 -35373 900818 934862 2600 177964 -32349 1083077 921044 2319 113447 -101948 934862 0.01000 0.98000 0.01000 false false 211614 211614 2590053 2182059 407994 502374 498344 4030 486950 419598 67352 145574 145080 494 691484 EQUITIES 419281 F FIXED INCOME 221526 F REAL ESTATE & SPECIALTY ASSETS 94450 F GREATER CEDAR RAPIDS COMM. FOU 12156 F MONEY MARKET 4930 F 752343 X 1071347 15000 7651 22651 1048696 1048696 1367074 7651 7651 1359423 1359423 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE COUNCIL MAINTAINS VARIOUS CUSTODIAL ACCOUNTS HELD FOR SCOUT UNITS. THE FUNDS OF THE UNITS ARE READILY AVAILABLE FOR THEIR FUNCTIONS AND AS CREDIT TOWARDS SCOUT SHOP PURCHASES. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE HELD IN PERPETUITY AND INVESTED TO PROVIDE INVESTMENT INCOME AVAILABLE TO THE ORGANIZATION TO OFFSET OPERATING COSTS RELATED TO ITS EXEMPT PURPOSE. SCHEDULE D, PAGE 3, PART X INCOME TAXES - THE INTERNAL REVENUE SERVICE HAS RECOGNIZED HAWKEYE AREA COUNCIL, INC., BOY SCOUTS OF AMERICA AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCIL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL INCOME 7,651 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 7,651 BOURBON AND WIN 26510 26510 703 SPORTING CLAYS 13135 13135 738 3267 39645 39645 738 3970 4708 34937 false false false false false false false false false SARAH DAWSON EXECUTIVE DIRECTOR 155477 13246 168723 FORM 990, PAGE 2, PART III, LINE 4B IN 2024 WE HAD OVER 1,500 YOUTH AND ADULTS PARTICIPATE IN VARIOUS PROGRAMS HELD AT CAMP LAST SUMMER. THROUGH THESE PROGRAMS YOUTH OF ALL AGES WERE RIDING ZIPLINES, CLIMBING THE TOWER, HIKING AROUND CAMP, LEARNING TO COOK, RACING THROUGH THE NINJA WARRIOR COURSE, FISHING, SHOOTING AND MORE. ALTHOUGH WE STILL HAVE THE IMPACT OF COVID AFFECTING OUR CAMP NUMBERS FOR THE NEXT FEW YEARS, CAMP WAKONDA HAS BEEN ADDED TO BROADEN OUR REACH TO MORE YOUTH BOTH IN & OUTSIDE OF SCOUTING. THIS CAMP IS SIMILAR TO OUR TRADITIONAL SCOUT CAMPS, BUT DO NOT INCLUDE ADVANCEMENT OTHAT ARE REQUIRED OF OUR SCOUTS, BUT INSTEAD FOCUSES ON THE OTHER ASPECTS OF CAMP, WORKING TOGETHER AND HAVING FUN, BUT WITHIN A MUCH DIFFERENT STRUCTURE. OUR CAMP STAFF IS KNOWN FOR BEING ONE OF THE BEST AROUND, AND THEY ARE EXCITED TO SHARE OUR CAMP AND ALL THAT IT HAS TO OFFER WITH NEW AUDIENCES. SCOUTS CAN BRING THEIR FRIENDS, COUSINS, NEIGHBORS WHO MAY NOT BE INVOLVED IN SCOUTING CURRENTLY, BUT CAN NOW HAVE THE SAME EXPERIENCES AT CAMP. FORM 990, PAGE 2, PART III, LINE 4C THE WAKONDA KIDS PROGRAM, A PARTNERSHIP WITH LOCAL CHILD CARE PROVIDERS SAW OVER 500 YOUTH AGES 5 AND UP VISIT THE PROPERTY AS A FIELD TRIP OPPORTUNITY PROVIDED TO THEIR SUMMER PROGRAM. THIS ALLOWED MANY NON- SCOUTING YOUTH TO REAP THE BENEFITS OF SUMMER CAMP AND OUTDOOR PROGRAMMING WITH ACTIVITIES NOT OFTEN ACCESSIBLE IN OUR COMMUNITY INCLUDING CLIMBING, ARCHERY, AND ECOLOGY ACTIVITIES. IN 2024 WE HAVE PLANS TO EXPAND THIS TO INCLUDE PARTNERSHIPS WITH BIG BROTHERS BIG SISTERS AND BOYS AND GIRLS CLUBS THROUGHOUT THE AREA. THE FALL IS OUR BUSIEST SEASON OF THE YEAR, WITH OUR MEMBERSHIP PUSH HAPPENING AT BACK TO SCHOOL NIGHTS AS THE KIDS HEAD BACK TO SCHOOLS IN AUGUST. THE SCOUTING CALENDAR IS FULL WITH COMBINED CAMPOUTS, YOUTH LEADERSHIP TRAININGS, AND SERVICE PROJECTS ALL TAKING PLACE. WE ALSO HELD A MERIT BADGE UNIVERSITY FOR THE FIRST TIME WITH NEARLY 300 YOUTH AT KIRKWOOD COLLEGE & IT WAS A HUGE SUCCESS FOR THE SCOUTS, AS WELL AS PROVIDING NECESSARY FUNDS FOR HAC TO SUPPORT OUR PROGRAMS IN THE FUTURE. HAC HAD ANOTHER SUCCESSFUL SCOUTING FOR FOOD CAMPAIGN, WHICH IS OUR MAJOR SERVICE PROJECT FOR THE YEAR, AND LAST SPRING COLLECTED 53,090 POUNDS OF FOOD, WHICH PROVIDED OVER 47,496 MEALS TO THOSE IN EXPERIENCING FOOD INSECURITY IN THE CORRIDOR. 74 YOUNG MEN AND WOMEN EARNED THEIR EAGLE SCOUT AWARD IN 2024, WHICH IS THE HIGHEST RANK IN SCOUTING. FORM 990, PAGE 6, PART VI, LINE 2 JIM STALLMAN MICHAEL STALLMAN TREASURER BOARD MEMBER BROTHERS FORM 990, PAGE 6, PART VI, LINE 11B THE PRELIMINARY FORM 990 IS REVIEWED BY THE BUSINESS MANAGER AND EXECUTIVE DIRECTOR AND DISCUSS ANY ISSUES WITH THE AUDITING FIRM. IT IS THEN REVIEWED BY THE FINANCE AND ADMINISTRATIVE COMMITTEE. IF THEY ARE SATISFIED, IT IS PRESENTED AT THE EXECUTIVE BOARD MEETING TO BE APPROVED. FORM 990, PAGE 6, PART VI, LINE 12C THE COUNCIL HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES PERIODIC REVIEW OF THE COUNCIL'S PAYMENTS FOR GOODS AND SERVICES TO ENSURE THAT THE PAYMENTS DO NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW EVERY YEAR BY A COMPENSATION COMMITTEE OF THE EXECUTIVE COUNCIL. RANGES FOR THESE POSITIONS ARE DESIGNATED BY THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW EVERY YEAR BY A BOARD ASSOCIATED WITH THE NATIONAL OFFICE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL INCOME 7,651 RENTAL EXPENSES -7,651