2025-11-17T09:07:20-05:00 2024-12-31 310787612 KENTNER SELLERS LLP 801 FALLS CREEK DR VANDALIA OH 453779695 990 2024-01-01 310537124 BOY SCOUTS OF AMERICA MIAMI VALLEY COUNCIL 444 BOYS 9376651064 7285 POE AVENUE DAYTON OH 45414 JEFFREY SCHIAVONE SCOUT EXECUTIVE/CEO 9376551064 2025-11-15 true true MARK SMITH P00369004 9378981376 2025-11-15 X 2024 2025-03-06 01:10:19Z JEFFREY SCHIAVONE 7285 POE AVENUE DAYTON OH 45414 2077345 false X WWW.MIAMIVALLEYBSA.ORG X 1929 OH THE MIAMI VALLEY COUNCIL OF THE BOY SCOUTS OF AMERICA PROVIDES SERVICES FOR BOYS AND YOUNG MEN AND WOMEN IN DARKE, MIAMI, MONTGOMERY, PREBLE AND SHELBY COUNTIES. THE PURPOSE OF THE BOY SCOUTS OF AMERICA IS TO PROVIDE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR BOYS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP AND TO DEVELOP PERSONAL FITNESS. 35 35 12 1500 0 619144 1115822 276447 290404 1514834 156277 311659 245951 2722084 1808454 0 0 573495 657251 0 41051 948802 893250 1522297 1550501 1199787 257953 4432486 5044763 537802 396949 3894684 4647814 X THE MIAMI VALLEY COUNCIL OF THE BOY SCOUTS OF AMERICA PROVIDES SERVICES FOR BOYS AND YOUNG MEN AND WOMEN IN DARKE, MIAMI, MONTGOMERY, PREBLE AND SHELBY COUNTIES. THE PURPOSE OF THE BOY SCOUTS OF AMERICA IS TO PROVIDE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR BOYS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP AND TO DEVELOP PERSONAL FITNESS. false false 1263969 363657 COMPREHENSIVE YOUTH DEVELOPMENT PROGRAMS: TIGER CUBS, CUB SCOUTS, BOY SCOUTS AND VENTURING. 2,500 YOUTH PARTICIPATED IN 2024. 208995 60130 CAMPING PROGRAMS AND RELATED ACTIVITIES. APPROXIMATELY 1,000 YOUTHS PARTICIPATED IN 2024 WITH OVER 45 DAY-ONLY OR OVERNIGHT CAMPING ACTIVITIES AND PROGRAMS FOR THE YOUTH MEMBERSHIP. 1472964 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 0 0 false 12 true false false false false false true true false false false false false false false false X 35 35 false false false false false false false true true false false false true false false true true true false false OH X JEFFREY SCHIAVONE 9376551064 7285 POE AVENUE DAYTON OH 45414 JEFFREY SCHIAVONE SCOUT EXECUT 40.00 X 127353 0 0 DAWN BARHORST BOARD MEMBER 1.00 X 0 0 0 ERIK BLAINE BOARD MEMBER 1.00 X 0 0 0 ADAM BLANCHARD BOARD MEMBER 1.00 X 0 0 0 DOUG BOLTON BOARD MEMBER 1.00 X 0 0 0 ANDY CLEMENTS BOARD MEMBER 1.00 X 0 0 0 RICHARD CRANDALL ADVISORY BOA 1.00 X 0 0 0 JAMES CRAWFORD COUNCIL COMM 1.00 X 0 0 0 FREDERICK DUDDING ADVISORY BOA 1.00 X 0 0 0 GREGORY EBERHART VP SCOUT SAF 1.00 X X 0 0 0 JOHN ECKELBERRY COUNCIL PRES 1.00 X X 0 0 0 JOHN FRANTZ BOARD MEMBER 1.00 X 0 0 0 WILLIAM FULLER VP MEMBERSHI 1.00 X X 0 0 0 KEN GRIMES BOARD MEMBER 1.00 X 0 0 0 JEFF HARRIS BOARD MEMBER 1.00 X 0 0 0 KAREN HESSER BOARD MEMBER 1.00 X 0 0 0 BILL HIBNER TREASURER 1.00 X X 0 0 0 LARRY HODAPP VP DEVELOPME 1.00 X X 0 0 0 NICHOLAS HUBBARD BOARD MEMBER 1.00 X 0 0 0 SEAN MCCABE BOARD MEMBER 1.00 X 0 0 0 GLEN MCMURRY BOARD MEMBER 1.00 X 0 0 0 JASON MOLES BOARD MEMBER 1.00 X 0 0 0 BRUCE ORDWAY TWO RIVERS D 1.00 X 0 0 0 KIRK PERKINS BOARD MEMBER 1.00 X 0 0 0 GRANT SEWELL BOARD MEMBER 1.00 X 0 0 0 STEVEN SHERBET IMMEDIATE PA 1.00 X X 0 0 0 STEVEN SOLOMAN BOARD MEMBER 1.00 X 0 0 0 TAMMY STERNIK VP CUB SCOUT 1.00 X X 0 0 0 PAUL STULL BOARD MEMBER 1.00 X 0 0 0 DORMETRIA THOMPSON BOARD MEMBER 1.00 X 0 0 0 SEAN TROGDON BOARD MEMBER 1.00 X 0 0 0 STEVE VOLK BOARD MEMBER 1.00 X 0 0 0 FRANK WEIKEL BOARD MEMBER 1.00 X 0 0 0 MARK WILLIAMS BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER WOLCOTT BOARD MEMBER 1.00 X 0 0 0 CHARLOTTE WUEBKER VP SCOUTS BS 1.00 X 0 0 0 127353 1 false false false 37681 1078141 1115822 OTHER 990000 126044 126044 ACTIVITY 900009 104230 104230 CAMPING 900009 60130 60130 290404 131277 131277 25000 25000 25000 25000 150256 37688 112568 112568 364586 231203 133383 133383 1808454 448787 243845 127353 120858 3056 3439 366505 347813 8796 9896 11919 11311 286 322 112474 106738 2699 3037 39000 37011 936 1053 59467 56434 1427 1606 64930 61619 1558 1753 157255 149235 3774 4246 32893 31216 789 888 10892 10337 261 294 3074 2917 74 83 30199 30199 221246 209962 5310 5974 32613 30949 783 881 MISCELLANEOUS 107211 101743 2573 2895 SUPPLIES 56663 53773 1360 1530 RECOGNITION AWARDS 36866 34986 885 995 EQUIPMENT RENTALS & MAINT 36439 34580 875 984 43502 41283 1044 1175 1550501 1472964 36486 41051 49672 6447 1618604 1565264 94155 524665 14681 42970 821 21060 11140 6570173 4061470 2268777 2508703 287450 360427 77266 25147 4432486 5044763 97589 47110 34012 109180 140673 136696 265528 103963 537802 396949 X 2239992 2527402 1654692 2120412 3894684 4647814 4432486 5044763 X 257953 260883 234294 X false true X true false X 904252 1052005 622020 619144 1115822 4313243 904252 1052005 622020 619144 1115822 4313243 4313243 12508 77669 76644 73369 131277 371467 35844 76253 106693 200773 150256 569819 5254529 3174626 0.82090 0.83880 X PART II, LINE 10 OTHER INCOME 419,563 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 156770 156770 4197620 2737137 1460483 1216861 910375 306486 519876 413958 105918 479046 479046 2508703 ACCRUED EXPENSES 40368 CUSTODIAL ACCOUNTS 35887 OPERATING LEASE LIABILITY 25147 PAYROLL TAXES WITHHELD 2561 103963 X 1402540 1402540 405914 405914 1808454 1550501 1550501 1550501 SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512 OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE TRUST FUND IS A 509(A)(3) TYPE II SUPPORTING ORGANIZATION. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS; ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2023, NO INTEREST OR PENALTIES WERE RECOGNIZED OR INCLUDED IN ITS CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL'S FEDERAL TAX RETURNS ARE NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS FOR YEARS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 4B OTHER TRANSFERS 405,914 CORPORATE CLAY 79576 79576 5001 14555 1902 LEADERSHIP BREA 70680 70680 450 11836 2628 1316 150256 150256 450 16837 17183 3218 37688 112568 FORM 990 - ORGANIZATION'S MISSION THE MIAMI VALLEY COUNCIL OF THE BOY SCOUTS OF AMERICA PROVIDES SERVICES FOR BOYS AND YOUNG MEN AND WOMEN IN DARKE, MIAMI, MONTGOMERY, PREBLE AND SHELBY COUNTIES. THE PURPOSE OF THE BOY SCOUTS OF AMERICA IS TO PROVIDE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR BOYS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP AND TO DEVELOP PERSONAL FITNESS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE ORGANIZATIONS SCOUT EXECUTIVE AND THE ACCOUNTING STAFF PRIOR TO FILING WITH THE IRS. A COPY IS AVAILABLE FOR BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A ALL EMPLOYEES', INCLUDING THE SCOUT EXECUTIVE/CEO, BENEFITS AND COMPENSATION ARE REVIEWED ANNUALLY BY THE COUNCIL'S ELECTED COMPENSATION AND BENEFITS VOLUNTEER COMMITTEE. CONSIDERATIONS ARE GIVEN TO EACH EMPLOYEE'S ANNUAL PERFORMANCE, COMPARISON TO SALARY MID-POINT RANGES, NUMBER OF MONTHS EMPLOYED DURING THE YEAR AND OTHER FACTORS, INCLUDING THE BUDGET, RECENT IMPACTS TO STAFF COMPENSATION AND BENEFITS FROM A NATIONAL BSA LEVEL, AND OTHER ENVIRONMENTAL FACTORS SUCH AS INFLATION BENCH-MARKED WITH COST-OF-LIVING ADJUSTMENTS FROM THE SOCIAL SECURITY ADMINISTRATION. RECOMMENDATIONS ARE MADE BY THE SCOUT EXECUTIVE ON THE SUGGESTED MERIT INCREASES FOR EACH EMPLOYEE, EXCEPT FOR HIMSELF. THE COMMITTEE THEN CALLS AN EXECUTIVE SESSION TO DETERMINE ANY ADJUSTMENTS TO THE SCOUT EXECUTIVE'S COMPENSATION AND BENEFITS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 TRANSFER FROM ENDOWMENT FUND 234,294 MIAMI VALLEY COUNCIL BOY SCOUTS OF 7285 POE AVENUE DAYTON OH 45414 316027152 TO SUPPORT OH 501C3 12B N/A true false false false false false false false false false false false false false false false false false false true MIAMI VALLEY COUNCIL BOY SCOUTS OF S 234294 FMV