2023-07-26T13:56:17-05:00 2022-12-31 450334950 WIDMER ROEL PC 4220 31ST AVE S FARGO ND 58104 990 2022-01-01 450226415 NORTHERN LIGHTS COUNCIL OF THE BOY SCOUTS OF AMERICA INC BOYS 7012935011 4200 19TH AVE S FARGO ND 58103 RICHARD E MCCARTNEY SCOUT EXECUTIVE/CEO 7012935011 2023-07-26 1 RICHARD MCCARTNEY 999009999 0 TRACEE S BUETHNER CPA P01292877 7012376022 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD E MCCARTNEY 4200 19TH AVE S FARGO ND 58103 3885997 0 1761 X WWW.NLCBSA.ORG X 1974 ND THE COUNCIL SERVES OTHERS AND IN OTHER WAYS, INSTILLS VALUES IN YOUNG PEOPLE THAT BETTER PREPARES YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING THE VALUES OF THE SCOUT OATH AND LAW. 49 49 72 1646 50770 0 1021190 1199866 502646 563856 872913 182194 1287530 1101474 3684279 3047390 27220 27294 0 0 1506059 1329336 0 0 155945 1353901 1592282 2887180 2948912 797099 98478 17436935 14904680 285423 359261 17151512 14545419 X THE COUNCIL SERVES OTHERS AND IN OTHER WAYS, INSTILLS VALUES IN YOUNG PEOPLE THAT BETTER PREPARES YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING THE VALUES OF THE SCOUT OATH AND LAW. 0 0 1864975 27294 407862 THE NORTHERN LIGHTS COUNCIL, BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING, LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE; CUB SCOUTS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH THE FIFTH GRADE, SCOUTS BSA FOR YOUNG MEN AND WOMEN 14 THROUGH 17 YEARS OF AGE, AND VENTURING FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE NORTHERN LIGHTS COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL ORGANIZED FAMILY CAMPS, CAMPOREES, SUMMER CAMPS, NATIONAL JAMBOREES AND HIGH ADVENTURE CAMPING. A SECOND METHOD FOR ACHIEVING THE MISSION IS THROUGH THE AWARDS AND RECOGNITION YOUTH RECEIVE FROM ACHIEVEMENT OF SKILLS, PARTICIPATION IN ACTIVITIES, COMMUNITY SERVICE AND ADVANCEMENT WITHIN THE VARIOUS PROGRAMS.OUR COUNCIL PROVIDES SERVICE TO 78 COUNTIES IN 4 STATES. CURRENTLY WE HAVE 4,913 YOUTH MEMBERS AND 1,646 ADULT VOLUNTEER LEADERS IN OUR COUNCIL. OVER 5,500 YOUTH WERE SERVED THROUGHOUT 2022. ANY YOUTH OR LEADER IS ELIGIBLE TO JOIN THE SCOUTING PROGRAM IF THEY ARE WILLING TO SUBSCRIBE TO THE BSA'S DECLARATION OF RELIGIOUS PRINCIPLE, THE POLICIES AND BYLAWS OF THE BOY SCOUTS, AND THE AGE/GRADE JOINING REQUIREMENTS. 742526 105224 CAMP OPERATIONS - CAMPS ARE USED BY SCOUTS AND ADULT VOLUNTEERS FOR OUTDOOR CAMPING ACTIVITIES, TRAINING COURSES, CONFERENCES, AND MEETINGS. CAMP IS OUR OUTDOOR CLASSROOM TO TEACH SKILLS, BUILD CHARACTER, PROMOTE GOOD CITIZENSHIP, AND EARN MERIT BADGES BASED ON LIFE LESSONS, SKILLS, HOBBIES AND OCCUPATIONS. 2607501 1 1 0 0 0 0 0 0 1 1 1 1 0 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 1 0 0 0 0 1 10 0 1 72 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 49 49 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN ND X RICHARD E MCCARTNEY 7012935011 4200 19TH AVE S FARGO ND 58103 TIM TELLO COUNCIL PRESIDENT 1.00 X X 0 0 0 STEVE SHARK COUNCIL COMMISSIONER 1.00 X X 0 0 0 JOHN HUETTLE COUNCIL TREASURER 1.00 X X 0 0 0 DOUG RESTEMAYER VICE PRESIDENT FUND DEVELO 1.00 X X 0 0 0 BRADLEY A BALLWEBER VICE PRESIDENT ADMINISTRAT 1.00 X X 0 0 0 MORGAN FORNESS VICE PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 JIM BLOTSKY VICE PRESIDENT PROGRAM 1.00 X X 0 0 0 SHAWN JOHNSTON VICE PRESIDENT MARKETING 1.00 X X 0 0 0 TIM SAYLER PAST PRESIDENT & VP ENDOWMENT 1.00 X X 0 0 0 LISA YONEY ASSISTANT TREASURER 1.00 X X 0 0 0 MICHAEL BRIGGS VICE PRESIDENT DISTRICT OP 1.00 X X 0 0 0 JOHN BOULGER LEGAL COUNSEL 1.00 X X 0 0 0 AARON COFELL DISTRICT CHAIRMAN 1.00 X 0 0 0 JONATHAN ROSENTHAL DISTRICT CHAIRMAN 1.00 X 0 0 0 ALEX VOURNAS DISTRICT CHAIRMAN 1.00 X 0 0 0 DAVID BEITO DISTRICT CHAIRMAN 1.00 X 0 0 0 DAVID JOHNSON VP PRESIDENT ELECT 1.00 X 0 0 0 CAMERON CARLSON DIRECTOR 1.00 X X 0 0 0 AL DOHRMANN DIRECTOR 1.00 X 0 0 0 MIKE DUNN DIRECTOR 1.00 X 0 0 0 RYAN EAGLE DIRECTOR 1.00 X 0 0 0 RICHARD ESPELAND DIRECTOR 1.00 X 0 0 0 JAY FEIL DIRECTOR 1.00 X 0 0 0 KATHRYN HINDS DIRECTOR 1.00 X 0 0 0 JULIE LAWYER DIRECTOR 1.00 X 0 0 0 RALPH J LLEWELLYN DIRECTOR 1.00 X 0 0 0 MARK MALMBERG DIRECTOR 1.00 X 0 0 0 LARRY MASLOWSKI DIRECTOR 1.00 X 0 0 0 JOAN MCCUSKER DIRECTOR 1.00 X 0 0 0 LISA MEIER DIRECTOR 1.00 X 0 0 0 RICHARD P OLSON DIRECTOR 1.00 X 0 0 0 TY PRITCHARD DIRECTOR 1.00 X 0 0 0 KENT REIERSON DIRECTOR 1.00 X 0 0 0 HON STEVE GANDER DIRECTOR 1.00 X 0 0 0 DALE SANDSTROM DIRECTOR 1.00 X 0 0 0 THOMAS JEFFERSON DIRECTOR 1.00 X 0 0 0 HON JON JENSEN DIRECTOR 1.00 X 0 0 0 MIKE LEPINE DIRECTOR 1.00 X 0 0 0 TODD MEDD DIRECTOR 1.00 X 0 0 0 STEVE SMITH DIRECTOR 1.00 X 0 0 0 DREW WRIGLEY DIRECTOR 1.00 X 0 0 0 NICHOLAS PAULSEN DIRECTOR 1.00 X 0 0 0 BARRY WILFAHRT DIRECTOR 1.00 X 0 0 0 BRITTANY SACHDEVA DIRECTOR 1.00 X 0 0 0 ED SCHAFER DIRECTOR 1.00 X 0 0 0 TAMIE SCHMIDT DIRECTOR 1.00 X 0 0 0 RONALD SCHNEIDER DIRECTOR 1.00 X 0 0 0 TODD SIMISON DIRECTOR 1.00 X 0 0 0 DAVID SPRYNCZYNATYK VICE PRESIDENT AT LARGE 1.00 X X 0 0 0 RICHARD MCCARTNEY SCOUT EXECUTIVE/CEO - NONV 50.00 X 172768 0 30394 172768 0 30394 1 0 1 0 0 14333 331869 10000 630261 213403 26317 1199866 CAMPING REVENUES 721210 407862 407862 ACTIVITIES REVENUE 721210 105224 105224 RENTAL & CAMP FEE 721210 50770 50770 563856 64892 64892 525797 525797 117302 0 117302 117302 117302 122666 10000 40797 81869 81869 1251035 797810 453225 453225 MISCELLANEOUS 900099 40583 40583 40583 3047390 513086 50770 1283668 27294 27294 203162 184158 7454 11550 870617 790232 31531 48854 95866 86205 3728 5933 79104 71194 3164 4746 80587 73543 2763 4281 6767 2186 3645 936 25401 8205 13683 3513 31473 10166 16954 4353 73715 23811 39709 10195 10892 6488 4092 312 97256 85124 1877 10255 17251 5572 9292 2387 225359 212834 4913 7612 140444 131536 3494 5414 32988 26581 384 6023 47688 47688 426889 399052 10919 16918 88031 83080 1942 3009 SUPPLIES 180196 176028 251 3917 RENT AND MAINTENACE OF 74024 69102 1931 2991 OTHER EXPENSES 62981 37514 23662 1805 RECOGNITION AWARDS 50927 49908 78 941 2948912 2607501 185466 155945 2810436 1123341 154450 52024 30518 232911 101842 89783 65175 94097 14317796 5592078 9061232 8725718 2354 4822 4592167 3998113 618761 583871 17436935 14904680 57087 48538 40403 87992 177332 209681 10601 13050 285423 359261 X 14424009 11732002 2727503 2813417 17151512 14545419 17436935 14904680 X 98478 -789520 -1915051 X X 0 1 X 1 0 X 1044706 811802 1632903 1021190 1199866 5710467 1044706 811802 1632903 1021190 1199866 5710467 276536 5433931 101428 411142 241071 347588 590689 1691918 35030 53728 11538 16726 50770 167792 144819 71915 332127 415889 40583 1005333 8575510 6582719 0.63370 0.66160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 177332 914858 868552 223638 1 X 7079815 -1818478 -663022 4598315 5897251 340525 842039 7079815 5340851 390041 166359 5897251 4573006 87930 679915 5340851 4868884 93871 -387283 2466 4573006 0.51000 0.45000 0.04000 0 0 2046008 2046008 8846965 2897422 5949543 909734 655886 253848 2507130 2038770 468360 7959 7959 8725718 BSA COMINGLED FUND 3902486 F CASH SURRENDER VALUE OF LIFE INSURA 95627 F 3998113 OTHER CURRENT LIABILITIES 13050 13050 X PART IV, LINE 2B: CUSTODIAL ACCOUNTS - UNIT DEPOSITS: THESE ACCOUNTS REPRESENT MONIES HELD BY THE COUNCIL FOR THE RESPECTIVE TROOPS, PACKS, POSTS, AND CREWS IN THE RESPECTIVE AREAS FARGO, GRAND FORKS, MINOT, AND BISMARCK. CUSTODIAL ACCOUNTS ALSO FOR REGISTRATION FEES AND "BOY'S LIFE" MAGAZINE. THESE ARE FLOW-THROUGH ACCOUNTS. NLC RECEIVES THE MONEY FROM PACKS, TROOPS, ETC. AND THE MONEY IS AUTOMATICALLY WITHDRAWN FROM NLC'S ACCOUNT BY THE NATIONAL BSA EACH MONTH. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES BY VIRTUE OF A GROUP EXEMPTION GRANTED TO THE BOY SCOUTS OF AMERICA UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND FROM THE PAYMENT OF STATE INCOME TAXES UNDER SECTION 57-38-09 OF THE NORTH DAKOTA CENTURY CODE AND SECTION 272.02 OF THE MINNESOTA STATUTE. HOWEVER, CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCIL'S TAX-EXEMPT PURPOSE ARE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE. A PROVISION FOR INCOME TAXES IS RECORDED WHEN THERE IS UNRELATED BUSINESS INCOME TAX. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THERE WERE NO TAXES PAID ON UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE COUNCIL WILL RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE COUNCIL DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. NO INTEREST OR PENALTIES ARE RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2022. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. GOOD SCOUT LUNCHEON 45225 5000 40225 17084 644 HEROES & LEADERS LUNCHEON 43126 5000 38126 8236 410 3 44315 44315 5226 3668 5529 132666 10000 122666 5226 28988 6583 40797 81869 1 SCHOLARSHIP 8 10000 REGISTRATION FEES 717 15953 UNIFORM ASSISTANCE 5 425 CAMP FEES 2 200 FREE RANKS 326 716 PART I, LINE 2: THE ORGANIZATION REQUIRES UNIT LEADERS TO COMPLETE AN APPLICATION FORM INDICATING NEED. THE APPLICATION IS REVIEWED BY THE COUNCIL AND APPROVED. THE ORGANIZATION ALSO PROVIDES SCHOLARSHIPS TO HELP PAY FOR SCHOOL AND PAYMENT IS PAID DIRECTLY TO THE COLLEGE. X X X X X 0 0 0 0 0 0 0 0 0 RICHARD MCCARTNEY SCOUT EXECUTIVE/CEO - NONV 172768 0 0 0 0 0 15765 0 14629 0 203162 0 0 0 X SUPPLIES 17 21553 CASH VALUE X TRAVEL 12 4764 CASH VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF THE FOLLOWING: ACTIVE MEMBERS - CONSISTS OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. THE LOCAL COUNCIL SHALL HAVE NO FEWER THAN 100 ACTIVE MEMBERS. ACTIVE MEMBERS WILL HAVE A VOTE AT THE ANNUAL MEETING OF THE LOCAL COUNCIL. ASSOCIATE MEMBERS - MAY BE ELECTED BY ACTIVE MEMBERS AND ARE INDIVIDUALS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS SHALL NOT HAVE A VOTE AT LOCAL COUNCIL MEETINGS. FRIENDS OF SCOUTING - LOCAL COUNCIL MAY ENROLL AS FRIENDS OF SCOUTING PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE CORPORATION'S PROGRAM. FRIENDS OF SCOUTING SHALL HAVE NO VOTE. HONORARY MEMBERS - ACTIVE MEMBERS OF LOCAL COUNCIL MAY ELECT AS HONORARY MEMBERS PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS SHALL HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS SHALL HAVE A VOTE AT THE ANNUAL MEETING OF THE LOCAL COUNCIL. THE ANNUAL MEETING OF THE LOCAL COUNCIL SHALL BE FOR THE PURPOSE OF (A) RECEIVING ANNUAL REPORTS , (B) ELECTING MEMBERS, (C) RECEIVING AND APPROVING FINANCIAL STATEMENTS, (D) TRANSACTING ANY OTHER BUSINESS THAT MAY COME BEFORE THE MEETING. IN ADDITION TO THE ANNUAL MEETING, THE LOCAL COUNCIL MAY HAVE SUCH OTHER REGULAR MEETINGS AS MAY BE ESTABLISHED BY RESOLUTION OF THE EXECUTIVE BOARD. ALL ACTIVE MEMBERS SHALL HAVE A VOTE AT THESE MEETINGS AS WELL. ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, AND HONORARY MEMBERS SHALL NOT HAVE A VOTE AT THESE MEETINGS. FORM 990, PART VI, SECTION A, LINE 7B NATIONAL COUNCIL FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING EITHER BY A PRESENTATION TO THE GROUP OR BY EMAILING A COPY OF THE 990 TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION ANNUALLY REQUIRES CONFLICTS OF INTEREST TO BE DISCLOSED IN WRITING BY ALL BOARD MEMBERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS, EACH YEAR, A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES AND TO RECOMMEND FOR THE APPROVAL TO THE EXECUTIVE BOARD SALARY AND BENEFITS FOR SAID INDIVIDUALS. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CONFLICT OF INTEREST POLICY IS ALSO ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CONTRIBUTIONS TO SETTLEMENT TRUST -1,915,148. ASSETS ON BOOK NOT ON TAX 97. FORM 990 PART XII LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NLC BOY SCOUTS OF AMERICA ENDOWMENT TRUST FUND 450459252 TRUST FOR BOY SCOUTS OF AMERICA ND -2481500 4598315