2025-09-05T12:05:20-04:00 2024-12-31 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2024-01-01 460224539 BLACK HILLS AREA COUNCIL INC BOY SCOUTS OF AMERICA 695 BLAC 6053422824 144 NORTH STREET RAPID CITY SD 57701 RICHARD AVERY INT. SCOUT EXEC./CEO 6053422824 2025-09-05 true false JEANETTE SCHROEDER CPA P00479382 6053425630 2025-09-05 2024 2025-03-06 01:10:19Z RICHARD AVERY 144 NORTH STREET RAPID CITY SD 57701 986933 false X WWW.BLACKHILLSBSA.ORG X 1982 SD THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 17 17 43 330 0 183766 175473 494666 415874 23609 14516 152826 120016 854867 725879 11 0 438835 456761 0 32119 600866 602734 1039701 1059506 -184834 -333627 1145033 1135930 253700 546508 891333 589422 X THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 857935 11 457047 THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2024, 583 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS. 857935 true true false false false false false false true true true false false false false false false 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 false false false false true 0 0 43 true false false false false false false false false false false false false X 17 17 false false false false true true true true true false true true true true true true true true true true false X RICHARD AVERY 6053422824 144 NORTH STREET RAPID CITY SD 57701 RICHARD AVERY INT. SCOUT E 40.00 X 0 0 0 ADAM HOUGH 2024 SCOUT E 40.00 X 103573 0 20601 MICHAEL LEWIS PRESIDENT 3.50 X X 0 0 0 CHRIS RENDON COUNCIL COMM 3.50 X X 0 0 0 KIMBERLEY JACKSON PAST PRESIDE 3.50 X X 0 0 0 JOEL BICE VP DEVELOPME 3.50 X X 0 0 0 SHARON RENDON VP MEMBERSHI 3.50 X X 0 0 0 JEFFERY MERCHANT VP ENDOWMENT 3.50 X X 0 0 0 MCKAY DAYTON VP TREASURER 3.50 X X 0 0 0 BOB MORCOM VP PROPERTIE 3.50 X X 0 0 0 BRENDA HAAR VP PROGRAM 3.50 X X 0 0 0 BRAD FISCHER DIRECTOR 1.00 X 0 0 0 TIM RENSCH DIRECTOR 1.00 X 0 0 0 QUENTIN RIGGINS DIRECTOR 1.00 X 0 0 0 CAROL BOYLES DIRECTOR 1.00 X 0 0 0 DAVID HYINK DIRECTOR 1.00 X 0 0 0 DON KELLOGG DIRECTOR 1.00 X 0 0 0 NORMAN SORENSEN DIRECTOR 1.00 X 0 0 0 GEODY VANDEWATER DIRECTOR 1.00 X 0 0 0 103573 20601 1 false false false 175473 175473 CAMPING FEES 713990 337961 337961 ACTIVITY FEES 713990 77913 77913 415874 10421 10421 9415 9415 9415 9415 45932 41837 4095 4095 4095 229554 160126 69428 88534 59091 29443 29443 MISCELLANEOUS 900099 11730 11730 11730 725879 457047 23931 11 11 124174 101860 21805 509 255833 229142 26082 609 46364 38241 7938 185 30390 26366 3932 92 75847 75847 6025 4942 1058 25 34231 27911 1846 4474 27639 24679 1727 1233 80678 76211 3667 800 49975 44266 5465 244 21018 13738 1251 6029 15238 12615 2563 60 23711 19450 4164 97 44815 43996 800 19 47101 38774 8137 190 PROGRAM SUPPLIES 142477 141052 313 1112 MISCELLANEOUS 33979 14681 2857 16441 1059506 857935 169452 32119 14870 -13783 8935 22343 20953 44528 47322 52805 22423 2201967 1640531 552968 561436 394523 443518 54061 54061 1145033 1135930 42578 98037 11955 11465 27167 12006 172000 425000 253700 546508 X 410121 256203 481212 333219 891333 589422 1145033 1135930 -333627 31716 X false false false X 358274 403333 200373 183766 175473 1321219 117090 655923 761837 604240 516138 2655228 289863 312943 311316 251341 229554 1395017 765227 1372199 1273526 1039347 921165 5371464 42500 52268 88520 41743 27500 252531 42500 52268 88520 41743 27500 252531 5118933 8978 6923 26372 25787 19836 87896 8978 6923 26372 25787 19836 87896 774205 1379122 1299898 1065134 941001 5459360 0.93760 0.95280 0.02000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 449741 13287 40188 503216 384957 14579 50205 449741 597460 9719 -84394 137828 384957 497006 38635 61819 597460 730802 3140 66571 303507 497006 0.02040 0.97960 false false 45901 45901 1777408 1292166 485242 378658 348365 30293 561436 SCHEDULE D, PAGE 2, PART IV, LINE 2B CUSTODIAL LIABILITY ACCOUNTS REPRESENT AMOUNTS COLLECTED FROM INDIVIDUAL SCOUT UNITS AND ARE HELD ON THEIR BEHALF FOR FUTURE EXPENSES OF PROGRAM ACTIVITIES, CAMP, OR MERCHANDISE. SCHEDULE D, PAGE 2, PART V, LINE 4 ALL ENDOWMENT FUNDS ARE INTENDED TO SUPPORT GENERAL OPERATIONS OF THE ORGANIZATION. POPCORN SALES 229554 229554 160126 229554 229554 160126 160126 69428 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 2, PART III, LINE 4A THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2024, 583 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE 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 VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY A QUALIFIED CPA AND REVIEWED IN DETAIL BY THE COUNCIL PRESIDENT, SCOUT EXECUTIVE, AND THIRD-PARTY ACCOUNTANT. A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD OF DIRECTOR MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND REAFFIRMED ANNUALLY BY VOTE OF THE BOARD OF DIRECTORS. EACH BOARD MEMBER SIGNS AN ANNUAL DISCLOSURE STATEMENT INDICATING IF ANY CONFLICTS OF INTEREST EXIST. THE STATEMENT IS REVIEWED BY THE SCOUT EXECUTIVE AND RETAINED IN COUNCIL FILES. NO BOARD MEMBER CAN PARTICIPATE BY DISCUSSION, VOTING, OR ANY OTHER ACTION WHICH RELATES TO ANY TRANSACTION INVOLVING A CONFLICT OF INTEREST. ANY SUCH CONFLICT OF INTEREST MUST BE DISCLOSED TO THE CHAIRMAN, WHO MAY REQUIRE THE INDIVIDUAL TO LEAVE THE MEETING DURING THE DISCUSSION AND VOTING ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA HAS SPECIFIC CRITERIA FOR EXECUTIVE COMPENSATION, TO INCLUDE THE SCOUT EXECUTIVE. THE NATIONAL ATTORNEY AND THE NATIONAL EXECUTIVE COMPENSATION COMMITTEE HAS REVIEWED AND APPROVED THE CRITERIA. THE ORGANIZATION IS IN FULL COMPLIANCE WITH THE CRITERIA AND DOCUMENTS SUCH IN THE BOARD MINUTES. THE COUNCIL PRESIDENT ANNUALLY APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE COUNCIL PRESIDENT ANNUALLY APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE SCOUT EXECUTIVE.