2025-10-30T17:15:34-05:00 2024-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 390806175 BOY SCOUTS OF AMERICA 624 GATEWAY AREA COUNCIL BOYS 6087844040 2600 QUARRY ROAD LA CROSSE WI 546013939 WILLIAM PATRICK DANNENBERG SCOUT EXECUTIVE 6087844040 2025-09-24 1 1 ANDREA L NOVAK CPA P02197527 2187224705 2025-09-24 2024 2025-03-06 01:10:19Z WILLIAM PATRICK DANNENBER 2600 QUARRY ROAD LA CROSSE WI 546013939 1215184 0 1761 X WWW.GATEWAYSCOUTING.ORG X 1921 WI 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. THE COUNCIL IS A NON-PROFIT ORGANIZATION DEVOTED TO PROVIDING PROGRAMMING TO YOUNG PEOPLE WHICH RELATES TO FIVE CORE AREAS: CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP DEVELOPMENT, AND PERSONAL FITNESS. 31 31 41 600 0 0 1454035 494966 181481 145116 62619 126313 208754 193517 1906889 959912 9045 9540 0 0 418373 467789 5654 5575 182307 501538 465732 934610 948636 972279 11276 4954813 5091970 169419 187467 4785394 4904503 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 491873 9540 276892 SCOUTING - TO PROVIDE OPPORTUNITIES FOR LEADERSHIP, CHARACTER BUILDING, CITIZENSHIP TRAINING, AND PHYSICAL FITNESS. IN 2024, THERE WERE ABOUT 1,400 SCOUTS SERVED. 188069 0 0 CAMP DECORAH PROGRAMMING - A VARIETY OF COMMUNITY PROGRAMS ARE OFFERED AT CAMP DECORAH. THESE INCLUDE OUTDOOR PURSUITS, MEETING & RETREAT SPACE, AND A SAFE, PRIVATE LOCATION FOR OTHER YOUTH-SERVING NON-PROFITS TO ACHIEVE THEIR MISSION OF WORKING WITH YOUTH. 43400 0 0 CAREER EXPLORING - TEACH CAREER SKILLS TO YOUNG PEOPLE FROM ALL BACKGROUNDS THROUGH IMMERSIVE CAREER EXPERIENCES AND MENTORSHIP PROVIDED BY COMMUNITY AND BUSINESS LEADERS. 723342 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 41 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 1 1 0 WI X WILLIAM PATRICK DANNENBERG 6087844040 2600 QUARRY ROAD LA CROSSE WI 54601 TIM DONAHUE COUNCIL PRESIDENT 1.00 X X 0 0 0 JOHN C HANLEY COUNCIL COMMISSIONER 1.00 X X 0 0 0 MARC ROEN TREASURER 1.00 X X 0 0 0 JOHN PARKYN VP-ADMINISTRATION 1.00 X X 0 0 0 JOE KRESS VP-DEVELOPMENT 1.00 X X 0 0 0 CHESTER HILTON VP-HEALTH & SAFETY 1.00 X X 0 0 0 ROBERT K LEE VP-MEMBERSHIP 1.00 X X 0 0 0 TODD CLARK VP-PROGRAMS 1.00 X X 0 0 0 JOEL THOLE VP-PROPERTY 1.00 X X 0 0 0 JOSEPH SKEMP LEGAL COUNSEL 1.00 X X 0 0 0 ALAN ABRAHAMSON MEMBER 1.00 X 0 0 0 TOBY ADAMS MEMBER 1.00 X 0 0 0 CORY BERGET MEMBER 1.00 X 0 0 0 MARK BINSFELD MEMBER 1.00 X 0 0 0 MICHAEL BONELLO MEMBER 1.00 X 0 0 0 JANSEN DAHL MEMBER 1.00 X 0 0 0 MICHAEL DAVY MEMBER 1.00 X 0 0 0 HONOR DIDONATO MEMBER 1.00 X 0 0 0 DAVE FOYE MEMBER 1.00 X 0 0 0 MARY ANN GSCHWIND MEMBER 1.00 X 0 0 0 ELIZABETH KRAMER MEMBER 1.00 X 0 0 0 AMY MARCOU MEMBER 1.00 X 0 0 0 ALEX METRY MEMBER 1.00 X 0 0 0 MAUREEN RICHARDSON MEMBER 1.00 X 0 0 0 JACK ROBINSON MEMBER 1.00 X 0 0 0 PETER SCHAFFNER MEMBER 1.00 X 0 0 0 TOM SMITH MEMBER 1.00 X 0 0 0 ERIC STRAUSS MEMBER 1.00 X 0 0 0 BRUCE WALTERS MEMBER 1.00 X 0 0 0 PHILLIP WANKE MEMBER 1.00 X 0 0 0 ROBERT WILSON MEMBER 1.00 X 0 0 0 JOE CARLSON SCOUT EXECUTIVE 40.00 X 98577 0 20486 98577 0 20486 0 0 0 0 0 10242 133513 351211 494966 CAMPING FEES AND OTHER 721210 114615 114615 ACTIVITY REVENUE 611600 30501 30501 145116 66554 66554 59759 0 59759 59759 59759 77873 133513 40499 37374 37374 346549 214773 131776 131776 24367 24367 24367 959912 276892 0 188054 9540 9540 119063 79772 7349 31942 257579 186769 11889 58921 33703 22582 1990 9131 30080 20153 1631 8296 27364 19973 1344 6047 49340 33058 2960 13322 5575 5575 9750 9750 10418 9826 705 -113 14732 7910 476 6346 769 515 46 208 48317 44742 553 3022 11271 6010 333 4928 5812 4987 522 303 2897 1941 174 782 24968 24968 130079 127073 547 2459 45257 39570 1033 4654 SUPPLIES 72955 63252 453 9250 RECOGNITION AWARDS 13769 4019 158 9592 EQUIPMENT RENTAL 6702 4559 117 2026 18696 12123 957 5616 948636 723342 42987 182307 357196 376316 108903 107654 750399 394395 55641 25416 47342 52092 15472 20348 4482137 3159021 1440197 1323116 2161752 2782852 17911 9781 4954813 5091970 29499 22260 8101 23837 56385 75771 57523 55522 17911 10077 169419 187467 X 1497021 1498934 3288373 3405569 4785394 4904503 4954813 5091970 X 11276 86858 20975 X 0 1 X 1 0 X 433503 796355 1887545 1454035 494966 5066404 433503 796355 1887545 1454035 494966 5066404 1285218 3781186 19288 24267 26517 54242 66554 190868 6578 48536 27597 37374 120085 5377357 2656655 0.70320 0.69870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3324269 115636 167592 31882 3575615 2223256 1017950 133145 50072 10 3324269 1247726 1152960 -151800 23606 2024 2223256 1183316 13665 75546 24801 1247726 1146954 1000 35362 1183316 0.11338 0.09942 0.78720 1 0 12077 12077 2519283 1520906 998377 1251267 968031 283236 699510 670084 29426 1323116 FINANCING LEASE LIABILITY 10077 10077 X 1057995 86858 20975 107833 950162 9750 9750 959912 938886 0 938886 9750 9750 948636 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORMS AND SUPPLIES. PART V, LINE 4: THE COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM ITS ENDOWMENT FUNDS. IN JULY 2019, THE BOARD-APPROVED A TEMPORARY ADJUSTMENT TO INCREASE THE ANNUAL SPENDING POLICY TO 5%, OF THE PRIOR 36 MONTHS' AVERAGE QUARTERLY MARKET VALUE, FOR 5 YEARS. THIS CHANGE IS EFFECTIVE FOR 2019-2024, AND WILL REAFFIRMS 5% SPENDING RATE IN 2025. 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 OF 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN THE VALUE OF PERPETUAL TRUSTS 20,975. GOLDEN EAGLE DINNER 83256 51410 31846 1200 14683 4000 GOLF TOURNAMENT 54864 28800 26064 12120 6496 2000 8 73266 53303 19963 211386 133513 77873 13320 21179 6000 40499 37374 1 HANDBOOK ASSIST 215 2981 COST SCOUT HANDBOOKS REGISTRATION/CAMPING ASSIST 63 6559 PART I, LINE 2: SUBMISSION FORMS ARE COMPLETED ONLINE THROUGH THE COUNCIL'S WEBSITE. CRITERIA FOR NEED IS BASED ON THE INFORMATION DISCLOSED IN THE FORM. SUBMISSIONS ARE REVIEWED AND TRACKED THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ACTIVE MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVE AND MEMBERS AT LARGE. MEMBERS AT LARGE ARE CHOSEN FROM VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. ASSOCIATE MEMBERS ARE PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. HONORARY MEMBERS INCLUDE THOSE WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. 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 CORPORATION 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 FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETED FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR AND SPECIAL MEETINGS, INCLUDING WHETHER TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION A, LINE 8B THE COUNCIL DOES NOT GRANT EACH COMMITTEE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY. COMPLIANCE IS MONITORED ON AN INFORMAL BASIS AT EXECUTIVE COMMITTEE MEETINGS AND TOP LEADERSHIP MEETINGS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND POTENTIAL CONFLICTS HAVE BEEN IDENTIFIED. STEPS ARE TAKEN TO ENSURE THAT THEY DO NOT IMPACT THE COUNCIL. MAINLY THROUGH ABSTAINING FROM VOTING ON SPECIFIC ACTION ITEMS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL PROFESSIONAL EMPLOYEES FALLS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THESE GUIDELINES ARE PUBLISHED ANNUALLY. THE NATIONAL COUNCIL ENGAGES TOWERS PERRIN TO EVALUATE THE PROPRIETY OF THESE GUIDELINES USING DATA FOR COMPARABLE POSITIONS. COMPENSATION FOR THE SCOUT EXECUTIVE (TOP MANAGEMENT OFFICIAL) IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE EXECUTIVE BOARD WITHOUT CONFLICT, ADVISED IN WRITING BY THE REGION DIRECTOR OF THE NATIONAL COUNCIL, USING THESE GUIDELINES. DECISIONS ARE DOCUMENTED AND MAINTAINED IN EACH EMPLOYEE'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, 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: CHANGE IN THE VALUE OF PERPETUAL TRUSTS 20,975.