2026-07-08T13:40:06-05:00 2025-12-31 390758449 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2025-01-01 362169127 BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC BLAC 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 SEDRICK ROBINSON SCOUT EXECUTIVE 8153970210 2026-06-29 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-06-29 2025 2025-03-06 01:10:19Z SCOUTING AMERICA BLACKHAWK AREA COUNCIL SEDRICK ROBINSON 2820 MCFARLAND ROAD ROCKFORD IL 61107 3606059 0 1761 X WWW.BLACKHAWKSCOUTING.ORG X 1924 IL 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. 52 52 64 1802 0 0 1584884 1397022 524514 576201 244628 552643 387860 414179 2741886 2940045 42380 45881 0 0 1108965 1217589 99 0 260637 906873 900260 2058317 2163730 683569 776315 12622394 13940633 534096 566943 12088298 13373690 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. 0 0 1684943 45881 576201 COMPREHENSIVE YOUTH DEVELOPMENT - BOY SCOUTS OF AMERICA PROGRAMS ARE DESIGNED TO TEACH YOUTH SOCIAL SKILLS AND TO DEVELOP PERSONAL PHYSICAL FITNESS THROUGH INDIVIDUAL AND GROUP ACTIVITIES INCLUDING CAMPING. OVER 4,000 YOUTHS WERE SERVED DURING THE CURRENT YEAR. 1684943 1 1 0 0 0 0 1 0 1 1 1 1 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 9 0 64 1 0 0 0 0 0 0 0 0 0 0 0 0 X 52 52 1 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 IL WI X STACEY DUNPHY 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 JAKE DYKSTRA IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 BOB MENARD COMMISSIONER 1.00 X X 0 0 0 KRISTOFFER TUMILOWICZ VP FINANCE OPERATIONS 1.00 1.00 X X 0 0 0 ALEX CAMPBELL TREASURER 1.00 X X 0 0 0 JONATHAN KRAUSE VP ADMINISTRATION 1.00 1.00 X X 0 0 0 DANIEL HAWKINS PRESIDENT 1.00 1.00 X X 0 0 0 WILLIAM REILLY II VP GOVERNANCE 1.00 1.00 X X 0 0 0 JOE GERAGHTY III VP LONG TERM MISSION IMPACT 1.00 X X 0 0 0 TAMI RICHARDSON VP MEMBERSHIP 1.00 X X 0 0 0 DAN FROMMELT VP PROGRAM 1.00 X X 0 0 0 JASON JORDAN VP PROPERTIES 1.00 X X 0 0 0 CHRISTINA BAHNSEN DIRECTOR 1.00 X 0 0 0 KYLE BAKER DIRECTOR 1.00 X 0 0 0 DAN BANKO DIRECTOR 1.00 X 0 0 0 JAMES BERBERET DIRECTOR 1.00 X 0 0 0 LEE BINKLEY DIRECTOR 1.00 X 0 0 0 JAMES BUSSAN DIRECTOR 1.00 X 0 0 0 BRANDON CHIODINI DIRECTOR 1.00 X 0 0 0 DEREK COLEMAN DIRECTOR 1.00 X 0 0 0 BILL DAY DIRECTOR 1.00 X 0 0 0 BILL DETERMAN DIRECTOR 1.00 X 0 0 0 JOSH EHLERS DIRECTOR 1.00 X 0 0 0 ANDY ELSTON DIRECTOR 1.00 X 0 0 0 ROBERT GINGRAS DIRECTOR 1.00 X 0 0 0 ALAN HOPP DIRECTOR 1.00 X 0 0 0 JOHN KURTZ DIRECTOR 1.00 X 0 0 0 JOHN LARSON DIRECTOR 1.00 X 0 0 0 JASON MARTIN DIRECTOR 1.00 X 0 0 0 JORDAN MARTIN DIRECTOR 1.00 X 0 0 0 MICHAEL MCCLEARY DIRECTOR 1.00 X 0 0 0 JEFF MORITZ DIRECTOR 1.00 X 0 0 0 COLLIN NACK DIRECTOR 1.00 X 0 0 0 CHUCK NATOLI DIRECTOR 1.00 X 0 0 0 GENE NOTT DIRECTOR 1.00 X 0 0 0 PAT O'BRIEN DIRECTOR 1.00 X 0 0 0 TAD OLSON DIRECTOR 1.00 X 0 0 0 MIKE PATERSON DIRECTOR 1.00 X 0 0 0 BLAIR PIOTROWSKI DIRECTOR 1.00 X 0 0 0 ED ROUNDS DIRECTOR 1.00 X 0 0 0 DAVE SAVONE DIRECTOR 1.00 X 0 0 0 LANCE SNIDER DIRECTOR 1.00 X 0 0 0 HOWARD SPEARMAN DIRECTOR 1.00 X 0 0 0 DAVID STEFFENHAGEN DIRECTOR 1.00 X 0 0 0 MEG STRUTTMAN DIRECTOR 1.00 X 0 0 0 KELLI SWISHER DIRECTOR 1.00 X 0 0 0 DOUG TOEPFER DIRECTOR 1.00 X 0 0 0 JASON TYSON DIRECTOR 1.00 X 0 0 0 JEFF VIVIANO DIRECTOR 1.00 X 0 0 0 CHUCK WALNECK DIRECTOR 1.00 X 0 0 0 JUDI WALNECK DIRECTOR 1.00 X 0 0 0 RAY WARREN DIRECTOR 1.00 X 0 0 0 TERRELL YARBROUGH DIRECTOR 1.00 X 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 40.00 1.00 X 218143 0 23524 218143 0 23524 1 0 1 0 0 12165 159521 1225336 125228 1397022 CAMPING ACTIVITIES 721210 374254 374254 OTHER SCOUTING ACTIVIT 721210 201947 201947 576201 225783 225783 110390 110390 40691 0 40691 40691 40691 404685 77825 326860 326860 326860 22334 159521 60664 -38330 -38330 780619 527525 253094 253094 48334 48334 48334 2940045 576201 0 966822 45881 45881 241667 111166 82167 48334 743590 599901 41193 102496 83122 57446 10329 15347 72632 51259 8034 13339 76578 57648 8351 10579 3000 2160 390 450 17310 12463 2250 2597 41996 41996 360 356 2 2 33918 25424 3317 5177 27814 17249 4762 5803 226175 213033 5798 7344 55293 44839 1323 9131 8937 7945 420 572 16001 10561 2400 3040 51633 51633 136731 132508 1863 2360 58487 56239 992 1256 SUPPLIES 137508 136025 592 891 RECOGNITION AND AWARDS 52916 21307 114 31495 EQUIPMENT RENT, MAINTEN 29411 28652 335 424 2770 1248 1522 2163730 1684943 218150 260637 381983 693123 580457 648025 43055 33690 158041 15411 27345 24756 25580 31621 4778843 2763067 1758952 2015776 5583525 6284031 2678704 2840204 1359011 1334433 25741 19563 12622394 13940633 104415 99935 48854 116253 96654 90206 245757 228166 38416 32383 534096 566943 X 5940245 6699734 6148053 6673956 12088298 13373690 12622394 13940633 X 776315 368595 5000 135482 X 0 1 X 1 0 X 1321927 809434 980913 1584884 1397022 6094180 1321927 809434 980913 1584884 1397022 6094180 517187 5576993 230169 241912 362768 308077 376864 1519790 9985 7549 17534 7631504 6711499 0.73080 0.73010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 120.00 1 1 3.00 0 1 X 7955471 167275 1010596 201183 39705 8892454 7321976 242379 588724 162475 35133 7955471 6742842 29714 750146 169115 31611 7321976 8000542 27028 -1112703 172025 6742842 7461817 109631 724188 295094 8000542 0.35930 0.30840 0.33230 1 1 1 100589 100589 2837688 1911069 926619 877935 461537 416398 569061 390461 178600 393570 393570 2015776 BENEFICIAL INTEREST IN ENDOWNMENTS 19037 F BENEFICIAL INTEREST IN TRUSTS 2821167 F 2840204 INTEREST IN RELATED PARTY 1334433 F 1334433 OTHER LIABILITIES 8320 INTEREST IN RELATED PARTY 3934 LEASE LIABILITY - FINANCE LEASE 20129 32383 X PART II, LINE 5: CONSERVATION EASEMENTS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE COUNCIL HAS SIX CUSTODIAL ACCOUNTS THAT ARE HELD THROUGH THEIR OPERATING ACCOUNT. THE MONEY IS KEPT IN ONE BANK ACCOUNT AND A LIABILITY IS RECORDED FOR THE BALANCE OF EACH CUSTODIAL ACCOUNT. PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR VARIOUS REASONS INCLUDING GENERAL OPERATIONS, BUILDING MAINTENANCE AND IMPROVEMENT, CAMPERSHIPS AND SCHOLARSHIPS, AND TRAINING. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2025 AND 2024. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS CONSOLIDATED FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2025 AND 2024, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. THE COUNCIL'S AND TRUST FUND'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE COUNCIL'S 2025 RETURN HAD NOT YET BEEN FILED. PART V, LINE 3 THE COUNCIL HAS AN ENDOWMENT FUND HELD AND CONTROLLED BY NORTHERN IL COMMUNITY FOUNDATION. GOLF OUTING 24335 19650 4685 2412 2273 2610 SPORTING CLAYS COUNCIL 114946 108347 6599 750 5849 27388 2 42574 31524 11050 5340 6133 7909 181855 159521 22334 8502 14255 37907 60664 -38330 1 INDIVIDUAL ASSISTANCE 469 45881 PART I, LINE 2: THE ORGANIZATION MAINTAINS SPECIFIC POLICIES AND QUALIFICATIONS FOR ALL ASSISTANCE AND SCHOLARSHIP GRANTS AVAILABLE. APPLICANTS MUST APPLY FOR THE SCHOLARSHIP/GRANT AND BE APPROVED BY THE RESPECTIVE COMMITTEE. X X X 0 1 0 0 0 0 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 212143 0 6000 0 0 0 9816 0 13708 0 241667 0 0 0 PART I, LINE 4B SEDRICK ROBINSON, SCOUT EXECUTIVE, $9,816 DEFINED BENEFIT PLAN X 1 5228 FAIR MARKET VALUE X DONATED ROOF 1 120000 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE TOTAL AMOUNT OF DONATION INVOICES RECEIVED BY THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 2 CHUCK WALNECK AND JUDI WALNECK HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS; THE CORPORATION MEMBERSHIP SHALL BE KNOWN AND DESIGNATED COLLECTIVELY AT THE BLACKHAWK AREA COUNCIL OF THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL'S ACCOUNTANT RECEIVES AND REVIEWS THE FORM 990 AND THEN REVIEWS THE FORM 990 WITH THE SCOUT EXECUTIVE. WHEN THE COUNCIL ACCOUNTANT AND THE SCOUT EXECUTIVE BOTH AGREE, THEY INFORM THE PREPARER TO PROCESS THE RETURN FOR FILING. THE BOARD OF DIRECTORS IS THEN INFORMED THAT A COPY OF THE RETURN CAN BE MADE AVAILABLE FOR THEM TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AT THE EXECUTIVE COMMITTEE LEVEL BEFORE ACTION ON ANY NEW CONTRACTS. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE CAN PARTICIPATE IN DISCUSSION, VOTING, OR ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD THAT RELATES TO THE TRANSACTION IF A CONFLICT OF INTEREST IS DETERMINED TO BE PRESENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AND APPROVED BY THE BENEFIT AND COMPENSATION COMMITTEE. THIS COMMITTEE IS MADE UP OF MEMBERS OF THE EXECUTIVE BOARD. THE COMMITTEE BASES COMPENSATION ON A PAY GRADE SCALE DEVELOPED BY THE NATIONAL BOY SCOUTS OF AMERICA OFFICE AS A RESULT OF TRAINING AND PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL 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 BENEFICIAL INTEREST OF TRUSTS 159,932. CHANGE IN INTEREST IN RELATED PARTY -24,450. UNITED FOR YOUTH 2820 MCFARLAND ROAD ROCKFORD IL 61107 261213675 FUNDRAISING AND RENTAL OF FACILITIES TO RELATED SUPPORTED ORGANIZATIONS IL 501(C)(3) LINE 12B, II BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0