2023-07-06T07:06:37-05:00 2022-12-31 710825859 EMRICH & SCROGGINS LLP CPA'S 920 NORTH JEFFERSON EL DORADO AR 717304621 990 2022-01-01 710238849 DE SOTO AREA COUNCIL BOY SCOUTS OF AMERICA INC DESO 8708635166 118 WEST PEACH STREET EL DORADO AR 71730 ROBERT SCHWAB SCOUT EXECUTIVE 8708635166 2023-07-05 1 ROBERT SCHWAB XXX-XX-XXXX 0 STACY D SCROGGINS P00773646 8708626510 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT SCHWAB 118 WEST PEACH STREET EL DORADO AR 71730 554176 0 X WWW.DESOTOAREACOUNCIL.ORG X 1951 AR THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA 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 COMMON USE BY THE BOY SCOUTS OF AMERICA 20 20 17 0 0 0 209572 241887 20157 16737 12849 174208 67595 79353 310173 512185 0 0 0 0 155155 164032 0 0 4882 181137 311844 336292 475876 -26119 36309 1130131 1117364 45391 54670 1084740 1062694 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA 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 COMMON USE BY THE BOY SCOUTS OF AMERICA 0 0 249687 48327 SCOUTING ACTIVITIES INCLUDE CAMPING AND OTHER OUTDOOR ACTIVITIES 249687 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 17 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 AR X THE ORGANIZATION 8708635166 118 WEST PEACH STREET EL DORADO AR 71730 X TOM BUTCHER MEMBER AT LARGE 0.00 X 0 0 0 ANDREW CLYDE MEMBER AT LARGE 0.00 X 0 0 0 BILLIE DADGAR MEMBER AT LARGE 0.00 X 0 0 0 JOHN DAWSON III VP FUND DEVELOPMENT 0.00 X X 0 0 0 BRENT WILLIAMSON MEMBER AT LARGE 0.00 X 0 0 0 CRYSTAL BURTON MEMBER AT LARGE 0.00 X 0 0 0 KELLY HALSTEAD PAST PRESIDENT 0.00 X X 0 0 0 MICHAEL BLAKE VP MARKETING 0.00 X X 0 0 0 JOANNA KUHN PRESIDENT ELECT 0.00 X X 0 0 0 TOM MANN MEMBER AT LARGE 0.00 X 0 0 0 DR ROBERT OLIVE PRESIDENT 0.00 X X 0 0 0 ROBERT REYNOLDS VP ADMINISTRATION 0.00 X X 0 0 0 ROB ROBINSON MEMBER AT LARGE 0.00 X 0 0 0 RENEE HOLLAND VP PROGRAM 0.00 X X 0 0 0 JOHN TIPTON MEMBER AT LARGE 0.00 X 0 0 0 PAUL VOSS MEMBER AT LARGE 0.00 X 0 0 0 SHERRI STEELMAN MEMBER AT LARGE 0.00 X 0 0 0 DR LARKIN WILSON MEMBER AT LARGE 0.00 X 0 0 0 ROBERT SCHWAB SCOUT EXECUTIVE 40.00 X 0 0 0 DAVID MILLER COMMISSIONER 0.00 X X 0 0 0 AARON BROCK TREASURER 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 31427 210460 241887 CAMPING REVENUES 713990 18562 18562 ACTIVITY REVENUES 713990 -1825 -1825 16737 12702 12702 161506 0 161506 161506 161506 73138 25375 47763 47763 29472 16616 12856 12856 OTHER INCOME 713990 18734 18734 18734 512185 48327 0 221971 89016 80115 6231 2670 40216 37352 2005 859 24621 22380 1569 672 10179 9252 649 278 40408 40408 3374 3374 25748 21265 4483 3521 3521 4323 4100 223 27746 23584 4162 23797 16658 7139 CONTRIBUTION TO SETTLEM 130903 130903 NATIONAL SERVICE FEES 13707 13707 SUPPLIES 12898 12811 87 RECOGNITION AWARDS 10603 10603 14816 11567 2846 403 475876 249687 221307 4882 22637 63537 78200 73738 12798 17689 9763 1459276 877071 603310 582205 404021 351754 8736 19107 1130131 1117364 14450 20065 30941 34605 45391 54670 X 851847 825634 232893 237060 1084740 1062694 1130131 1117364 X 36309 -58356 1 X X 0 1 X 1 0 X 236561 223157 182430 155873 190202 988223 236561 223157 182430 155873 190202 988223 988223 212 214 106 9364 9328 19224 115126 99706 87675 80708 83875 467090 1474537 0.67020 0.66840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 483909 1000 -49305 435604 436087 4100 43722 483909 398905 4180 33002 436087 299698 52240 46967 398905 372407 100 -22809 50000 299698 0 0 130223 130223 1329053 877071 451982 582205 CUSTODIAL ACCOUNTS 34605 34605 X 450455 -58356 -58356 508811 3374 3374 512185 472502 0 472502 3374 3374 475876 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, REQUIRES AN ENTITY TO RECOGNIZE A LIABILITY FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. THE ORGANIZATION IS LIABLE FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. THE ORGANIZATION BELIEVES THAT IT HAS NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME ACTIVITIES AS DEFINED BY IRS REGULATIONS AND THAT IT IS MORE LIKELY THAN NOT THAT THIS POSITION WOULD BE SUSTAINED UPON EXAMINATION. AS SUCH, THERE WERE NO LIABILITIES RECORDED FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2021 AND 2020. IF A TAX POSITION DOES NOT MEET THE MINIMUM STATUTORY THRESHOLD TO AVOID PAYMENT OF PENALTIES AND INTEREST, THE COUNCIL RECOGNIZES AN EXPENSE FOR THE AMOUNT OF STATUTORY PENALTY IN THE PERIOD IN WHICH IT CLAIMS OR EXPECTS TO CLAIM THE POSITION IN THE RETURN. ANY PENALTIES AND INTEREST ACCRUED ARE RECOGNIZED AS EXPENSES. FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020, NO PENALTIES AND INTEREST WERE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2018, 2019 AND 2020 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 2021 RETURN HAD NOT YET BEEN FILED. POPCORN SALES 39045 39045 23472 SKEET SHOOT 34093 34093 1903 73138 73138 25375 25375 47763 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF YOUTHS 7 TO 21 YEARS OLD FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER OF THE BOARD AND AN OFFICER OF THE COUNCIL REVIEWED THE 990 BEFORE SUBMISSION FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE MAINTAINED AND REVIEWED REGULARLY FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATIONS COMMITTEE FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE PROVIDED UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE PROVIDED UPON REQUEST FORM 990, PART XI, LINE 9: ROUNDNG 1. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.