2026-04-21T14:59:49-05:00 2023-12-31 480567703 PINION LLC 21 10TH STREET SOUTH GREAT FALLS MT 59401 990 2023-01-01 810343177 BOY SCOUTS OF AMERICA MONTANA COUNCIL BOYS 4069261810 820 17TH AVE S GREAT FALLS MT 59405 JORY DELLINGER SCOUT EXECUTIVE 4069261810 2026-02-10 1 0 MEGAN CONNORS P01372761 4067270888 2026-02-10 2023 2025-03-06 01:10:19Z X JORY DELLINGER 820 17TH AVE S GREAT FALLS MT 59405 5346889 0 X WWW.MONTANABSA.ORG X 1973 MT THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER, FROM TIME TO TIME GRANTED TO 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 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 THE COMMON USE BY THE BOY SCOUTS OF AMERICA. 41 41 121 1431 0 0 7360857 2681419 860388 918793 49557 67209 366877 389162 8637679 4056583 0 121791 0 0 2051206 2072259 0 0 231026 3082182 3197581 5133388 5391631 3504291 -1335048 29901672 28047803 878683 705892 29022989 27341911 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER, FROM TIME TO TIME GRANTED TO 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 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 THE COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 5023545 121791 944087 YOUTH ACTIVITIES AND CAMPING FOR AN ESTIMATED 8,000 YOUTH IN THE STATE OF MONTANA. UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, THE BOYS, YOUNG MEN, AND YOUNG WOMEN DEVELOP LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND BETTER CITIZENS IN THEIR COMMUNITIES THROUGH ITS CUB SCOUTS, VARSITY SCOUTS, VENTURING, EXPLORING, AND LEARNING FOR LIFE. 5023545 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 3 0 1 121 1 0 0 0 0 0 0 0 0 0 0 X 41 41 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X SHANDA GALLAGHER DIRECTOR OF FINANCE 4067616000 820 17TH AVE S GREAT FALLS MT 59405 GREG BEACH IMMEDIATE PAST PRESIDENT 7.00 0.25 X 0 0 0 SCOTT HOOPER COMMISSIONER 2.00 0.25 X 0 0 0 TOM BURKHART VP PROGRAM 2.00 0.25 X 0 0 0 PATTI SCANLAN COUNCIL MEMBER 2.00 0.25 X 0 0 0 WALT MCINTOSH PRESIDENT 2.00 0.25 X X 0 0 0 KURT KRUEGER VP GOVERNANCE 2.00 0.25 X 0 0 0 TONY SCHOONEN COUNCIL MEMBER 2.00 0.25 X 0 0 0 ANDREW LIEBMANN VP MEMBERSHIP 2.00 0.25 X 0 0 0 JOHN MANZ COUNCIL MEMBER 2.00 0.25 X 0 0 0 MARY MATELICH VP MARKETING 3.00 0.25 X 0 0 0 BRANT BAILEY VP STRATEGY 2.00 0.25 X 0 0 0 KIM BORTZ VPDO EASTERN 2.00 0.25 X 0 0 0 DAVID GRAY COUNCIL MEMBER 2.00 0.25 X 0 0 0 DALE OLINGER TREASURER & 1ST VP 2.00 0.25 X X 0 0 0 KARL RUDBACH LEGAL COUNSEL 2.00 0.25 X 0 0 0 CHUCK EUBANK NATIONAL REPRESENTATIVE 2.00 0.25 X 0 0 0 ROGER SANTALA BLACK OTTER CHAIRMAN 2.00 0.25 X 0 0 0 SILAS COUNTS SHORTGRASS CHAIRMAN 2.00 0.25 X 0 0 0 TINA O'DONNELL MOUNTAIN VALLEY CHAIRMAN 2.00 0.25 X 0 0 0 MICHAEL HAMMER VIGILANTE CHAIRMAN 2.00 0.25 X 0 0 0 AARON MEIS PRICKLY PEAR CHAIRMAN 2.00 0.25 X 0 0 0 TOM SWARD NORTHWEST CHAIRMAN 2.00 0.25 X 0 0 0 GRACE FRIEND MULLAN TRAIL CHAIRMAN 2.00 0.25 X 0 0 0 ED HANSON CENTRAL CHAIRMAN 2.00 0.25 X 0 0 0 AMY RUTHERFORD BUFFALO PLAINS CHAIRMAN 2.00 0.25 X 0 0 0 PAUL NUGENT HI-LINE CHAIRMAN 2.00 0.25 X 0 0 0 BOB DRUMMOND LEWIS & CLARK CHAIRMAN 2.00 0.25 X 0 0 0 JOY FLEMING BADLANDS CHAIRMAN 2.00 0.25 X 0 0 0 KORY BORTZ COUNCIL MEMBER 2.00 0.25 X 0 0 0 STEVE BOWEN COUNCIL MEMBER 2.00 0.25 X 0 0 0 JEFFERY GREEN COUNCIL MEMBER 2.00 0.25 X 0 0 0 FRANCES HEPPLER COUNCIL MEMBER 2.00 0.25 X 0 0 0 LYNN HEPPLER COUNCIL MEMBER 2.00 0.25 X 0 0 0 FR LEO MCDOWELL COUNCIL MEMBER 2.00 0.25 X 0 0 0 JACK SHERICK COUNCIL MEMBER 2.00 0.25 X 0 0 0 JACK WALTON COUNCIL MEMBER 2.00 0.25 X 0 0 0 BRAD ISBELL EX OFFICIO BOARD MEM RISK 2.00 0.25 X 0 0 0 KELLIE GARDNER VP ADMINISTRATION 2.00 0.25 X 0 0 0 CORY KEITH VPDO WESTERN 2.00 0.25 X 0 0 0 STEVE KOSKI COUNCIL MEMBER 2.00 0.25 X 0 0 0 AIDEN WOSOBA OA LODGE CHIEF 2.00 0.25 X 0 0 0 FIRST INTERSTATE WEALTH MANAGEMENT TRUSTEE 0.00 3.00 X 5279 53442 0 JORY DELLINGER SCOUT EXECUTIVE 55.00 0.25 X 195561 0 26383 200840 53442 26383 1 0 1 0 0 1461 189332 2490626 27246 2681419 CAMP INCOME 900099 605713 605713 ACTIVITY INCOME 900099 313080 313080 918793 49819 49819 262900 245510 17390 17390 17390 1216743 917138 299605 299605 191921 127658 64263 64263 MISCELLANEOUS INCOME 900099 25294 25294 25294 4056583 944087 0 431077 121791 121791 221079 198969 11055 11055 1432834 1318820 57007 57007 279040 251418 13811 13811 139306 119258 5440 14608 1973 1775 99 99 5279 5279 222601 134508 6906 81187 36019 32024 1615 2380 339589 319757 9666 10166 299205 282609 7750 8846 72678 69750 1464 1464 60455 60455 1329978 1329204 387 387 71452 65278 3087 3087 SUPPLIES 359313 354515 1682 3116 MISCELLANEOUS 136362 118010 6512 11840 RECOGNITION AND AWARDS 124905 116098 1067 7740 RENTAL AND EQUIPMENT MA 114926 108698 3114 3114 22846 20608 1119 1119 5391631 5023545 137060 231026 2961 26327 1208731 1153995 46237 38140 174409 21137 217764 168655 198325 182179 33307523 8920969 26044129 24386554 763389 811311 578941 578941 666786 680564 29901672 28047803 85373 69127 94565 57815 698745 578950 878683 705892 X 24295398 26899230 4727591 442681 29022989 27341911 29901672 28047803 -1335048 82030 880 -428940 0 X X 0 1 X 1 0 X 7210481 5583390 3594226 7360857 2681419 26430373 7210481 5583390 3594226 7360857 2681419 26430373 7793309 18637064 547529 44082 28199 71761 49819 741390 39182 33964 24859 40084 25294 163383 27335146 3015331 0.68180 0.45550 X 1198648 230891 83473 121791 183010 1208211 1228644 77590 -107586 1198648 1145468 11842 71334 1228644 12494640 121092 502023 1500000 11617755 9910735 1256096 1327809 12494640 0.09000 0.89000 0.02000 0 1 1 4487822 4487822 26587821 7258828 19328993 2231880 1662141 569739 24386554 DEFERRED GIFT ANNUITY 34892 GIFT CERTIFICATES 163724 LEGAL SETTLEMENT LIABILITY -1801 CUSTODIAN ACCOUNTS 200217 OPERATING LEASE LIABILITIES 181918 578950 PART V, LINE 4: FUNDS FOR ENDOWMENT TO SUPPORT SCOUTING PROGRAM IN THE STATE OF MONTANA. ANNUAL POPCORN SALES 1216743 1216743 407710 509428 1216743 1216743 407710 509428 917138 299605 0 BOY SCOUTS OF AMERICA NATIONAL TRUST - MONTANA COUNCIL TRUST 820 17TH AVE S GREAT FALLS MT 59405 810232188 501(C)(3) 121791 0 SUPPORT SCOUTING X X 0 0 0 0 0 0 0 0 0 JORY DELLINGER SCOUT EXECUTIVE 195276 0 0 0 285 0 16301 0 10082 0 221944 0 0 0 X 1 25478 CLOSING PRICE X PRINTED PROGRAMS 3 1768 COST TO PURCHASE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 KIM BORTZ, VPDO AND COUNCIL MEMBER, AND KORY BARTZ, COUNCIL MEMBER, ARE MARRIED. BOARD MEMBERS FRANCES HEPPLER AND LYNN HEPPLER ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. 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 APPROVE SIGNIFICANT MATTERS THAT ARE DISCUSSED AT THE MEETING, THE ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON SIGNIFICANT MATTERS CONCERNING THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE BOARD OF THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 BEFORE FILING IT. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE EXECUTIVE BOARD REQUIRES ALL MEMBERS TO NOTIFY IT OF ANY POTENTIAL CONFLICTS OF INTEREST. IF ANY CONFLICTS ARISE DURING THE COURSE OF THE YEAR, THE BOARD MEMBER IS TO NOTIFY THE SCOUT EXECUTIVE. IF ANY CONFLICTS DID EXIST, THE BOARD WOULD DECIDE ON AN APPROPRIATE COURSE OF ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE MONTANA COUNCIL USES A COMPENSATION COMMITTEE TO DETERMINE THE COMPENSATION FOR ITS SCOUT EXECUTIVE (TOP MANAGEMENT OFFICIAL). THE COMMITTEE OF SIX INDIVIDUALS ARE SELECTED BY THE COUNCIL PRESIDENT. THE COMMITTEE USES NATIONAL BOY SCOUTS PAY RANGE GUIDLEINES TO ASSIST INDETERMINING COMPENSATION FOR THE SCOUT EXECUTIVE. FACTORS SUCH AS PERFORMANCE, EXPERIENCE, AND RESPONSIBILITIES ARE CONSIDERED. AFTER DOCUMENTING ITS APPROVAL, THE COMPENSATION AMOUNTS ARE SENT TO THE PRESIDENT OF THE COUNCIL FOR IMPLEMENTATION. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED AT THE DISCRETION OF MANAGEMENT. PART XI LINE 2C THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS PRIOR TO ISSUANCE. PART I LINES 1, 2, 3, 8, 10, 12, 15, 16B, 17, 18, 19, 20, 21, 22 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. ADDITIONAL TYPOS AND NUMBER OF VOTING AND INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY CORRECTED BASED ON REVIEW AND ADDITIONAL INFORMATION RECEIVED AFTER ORIGINAL RETURN FILED. PART III LINES 1, 4A AND 4E CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. TYPOS CORRECTED. PART VIII LINES 1F, 1G, 1H, 3, AND 12 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. PART IX LINES 9, 10, 19, 22, 25 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. PART X LINES 3, 9, 10A, 10B, 10C, 15, 16, 17, 25, 26, 27, 28, 32, 33 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. PART XI LINES 1, 2, 3, 4, 6, 8, 10 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE A PART II SECTION A. LINES 1, 4, 5, 6 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE A PART II SECTION B. LINES 7, 8, 11, 12 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE D PART V LINES 1A, 1B, 1C, 1D, 1E AND 1G CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE D PART VI LINES 1B, 1D AND TOTAL CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE D PART X LINES 1(B)(2), 1(B)(6), AND TOTAL CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE G PART II LINES 1(A), 3(A), 4(A), 9(A), 1(D), 4(D), 9(D), 10, 11 AMOUNTS WERE NOT INCLUDED IN THE ORIGINAL RETURN. SCHEDULE A PART II SECTION C. LINE 14 CHANGES TO 2023 AMOUNTS AS A RESULT OF AUDIT ADJUSTMENTS PROPOSED. SCHEDULE M LINES 9(A),9(B),9(C),9(D),25(A),25(B),25(C),25(D),30A,31,32A AMOUNTS WERE NOT INCLUDED IN THE ORIGINAL RETURN. PART IV LINE 29 CHANGED ANSWER TO YES BASED ON NONCASH CONTRIBUTIONS EXCEEDING $25,000 IDENTIFIED FOR AMENDED RETURN. PART V LINE 1C ANSWER CHANGED TO YES IN AMENDED RETURN. PART VI SECTION A. LINES 1A, 1B, 2 NUMBER OF VOTING AND INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY CORRECTED BASED ON REVIEW AND ADDITIONAL INFORMATION RECEIVED AFTER ORIGINAL RETURN FILED. NOTED MEMBERS OF THE GOVERNING BODY IN A FAMILY RELATIONSHIP AND UPDATED RESPONSE TO 2 TO YES. PART VII SECTION A. COLUMN (B) AVERAGE HOURS PER WEEK AND AVERAGE HOURS PER WEEK FOR RELATED ORGANIZATIONS WERE ENTERED BACKWARDS AND UPDATED ON THE AMENDED RETURN FOR ALL OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES. PART VII SECTION A. COLUMN (C) OFFICERS WERE UPDATED IN THE AMENDED RETURN. PART VII SECTION A. COLUMN (D), (E), AND (F) AMOUNTS UPDATED TO CORRECT ERRORS OR ADD AMOUNTS EXCLUDED ON THE ORIGINAL RETURN. SCHEDULE D PART V LINES 2A, 2B, AND 2C ADDED PERCENTAGES EXCLUDED ON ORIGINAL RETURN. SCHEDULE J PART I LINE 3 ADDED METHODS USED TO ESTABLISH EXECUTIVE DIRECTOR COMPENSATION. SCHEDULE J PART II LINES (1)(B)(I), (1)(B)(III), (1)(C), 1(D), AND 1(E) UPDATE OR ADD AMOUNTS THAT WERE EXCLUDED OR INCORRECT ON ORIGINAL RETURN. PART XII LINE 2B, 2C AUDIT WAS COMPLETED AFTER FILING ORIGINAL RETURN. BOY SCOUTS - MT COUNCIL TRUST 820 17TH AVE SOUTH GREAT FALLS MT 59405 810232188 SUPPORT MT 501(C)(3) LINE 12B, II MT CNCL315 0 HYC FAMILY LTD PARTNERSHIP - 12083 TRETAGNIER CIRCLE SAN DIEGO CA 92128 860719578 INVESTMENTS CA N/A 0 0 RYC FAMILY LTD PARTNERSHIP - 4619 CONVOY G SAN DIEGO CA 92111 330543214 INVESTMENTS CA N/A 0 0 JORDAN FAMILY LIMITED PARTNERSHIP - 3807 SOUTH 7TH STREET PHOENIX AZ 85040 860686431 INVESTMENTS AZ N/A 0 0 GKC ENTERPRISES LIMITED PARTNERSHIP - OI BIX 22233 FLAGSTAFF AZ 86002 860672618 INVESTMENTS AZ N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUTS - MT COUNCIL TRUST C 189332 FMV BOY SCOUTS - MT COUNCIL TRUST B 121791 FMV