2023-11-15T12:15:27-06:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 370661188 WD BOYCE COUNCIL BOY SCOUTS OF AMERICA INC WDBO 3096736136 614 NE MADISON AVENUE PEORIA IL 61603 BEN BLUMENBERG SCOUT EXECUTIVE/CEO 3096736136 2023-11-11 1 BEN BLUMENBERG 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-11-11 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BEN BLUMENBERG 614 NE MADISON AVENUE PEORIA IL 61603 3599362 0 1761 X WWW.WDBOYCE.ORG X 1973 IL THE BOY SCOUTS OF AMERICA IS THE NATION'S FOREMOST YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING. W.D. BOYCE COUNCIL BOY SCOUTS OF AMERICA, INC. SUPPLIES AND SERVICES PROVIDES TO LOCAL BOY SCOUT TROOPS ENABLING THE TROOPS TO EFFECTIVELY OPERATE. 31 31 52 1713 0 0 1654887 678218 285613 435606 327433 1496353 386820 343334 2654753 2953511 6099 10199 0 0 1082458 961148 0 0 103534 757810 853694 1846367 1825041 808386 1128470 6069572 5870815 1440324 555947 4629248 5314868 THE BOY SCOUTS OF AMERICA IS THE NATION'S FOREMOST YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING. W.D. BOYCE COUNCIL BOY SCOUTS OF AMERICA, INC. SUPPLIES AND SERVICES PROVIDES TO LOCAL BOY SCOUT TROOPS ENABLING THE TROOPS TO EFFECTIVELY OPERATE. 0 0 1611038 10199 736584 THE COUNCIL PROVIDES SUPPORT TO COMMUNITY GROUPS TO ASSIST THEM IN PROVIDING SUCCESSFUL SCOUTING PROGRAMS TO DEVELOP CHARACTER AND PERSONAL FITNESS. DURING 2022, THE ORGANIZATION SUPPORTED 183 UNITS, SERVING 3,525 YOUTH MEMBERS IN TOTAL WITH THE ASSISTANCE OF 1,713 REGISTERED ADULT VOLUNTEERS.INGERSOLL SCOUT RESERVATION IS A COMPLETE, YEAR-ROUND SERVICE CAMP. OPERATED SINCE 1964, THE RESERVATION COMPRISES 950 ACRES OF LAKES, FOREST, AND RIVERS NEAR LONDON MILLS, ILLINOIS. THE RESERVATION PROVIDES QUALITY AND MEMORABLE OUTDOOR EXPERIENCES INCLUDING SUMMER CAMPS. APPROXIMATELY 601 YOUTH AND 193 ADULTS ENJOYED THE RESERVATION IN 2022. 1611038 1 1 0 0 0 0 1 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 52 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X BEN BLUMENBERG 3096736136 614 NE MADISON AVENUE PEORIA IL 61603 JON WILLIAMS PRESIDENT 1.00 X X 0 0 0 MARK WYLIE PAST PRESIDENT 1.00 X X 0 0 0 MELODY WISEMAN COMMISSIONER 1.00 X X 0 0 0 DR ROBERT BEVILL VP OF CAMPING AND OUTDOOR 1.00 X X 0 0 0 BYRON BLOTCKY VP OF DEVELOPMENT 1.00 X X 0 0 0 MIKE REMMES VP OF DISTRICT OPERATIONS 1.00 X X 0 0 0 PHIL JORDAN VP OF MARKETING 1.00 X X 0 0 0 DAN MARTIN VP OF MEMBERSHIP AND RELATIONSHIPS 1.00 X X 0 0 0 JOEL BROWN VP OF PROGRAM ADMINISTRATION 1.00 X X 0 0 0 ERIC HOADLEY VP OF PROGRAM COMMUNITY 1.00 X X 0 0 0 TONY LEES TREASURER 1.00 X X 0 0 0 JOHN BOERNER DIRECTOR 0.25 X 0 0 0 DENNIS BRTVA DIRECTOR 0.25 X 0 0 0 PETER COYLE DIRECTOR 0.25 X 0 0 0 DR DAVID CRAWFORD DIRECTOR 0.25 X 0 0 0 RICHARD CRIDLEBAUGH DIRECTOR 0.25 X 0 0 0 PAUL ERNST DIRECTOR 0.25 X 0 0 0 TIM ERVIN DIRECTOR 0.25 X 0 0 0 MORGAN FALCONER DIRECTOR 0.25 X 0 0 0 TIMOTHY HOWARD DIRECTOR 0.25 X 0 0 0 ROBERT JOHNSON DIRECTOR 0.25 X 0 0 0 JOHN KELLY DIRECTOR 0.25 X 0 0 0 CAL MACKAY DIRECTOR 0.25 X 0 0 0 ROY MAGUIRE DIRECTOR 0.25 X 0 0 0 JOHN MEEK DIRECTOR 0.25 X 0 0 0 GENE OLSON DIRECTOR 0.25 X 0 0 0 KEN ROSE DIRECTOR 0.25 X 0 0 0 KIP SHELBY DIRECTOR 0.25 X 0 0 0 PHILIP DEAN STIEBNER JR DIRECTOR 0.25 X 0 0 0 ROB TEMPLE DIRECTOR 0.25 X 0 0 0 MARK WERTZ DIRECTOR 0.25 X 0 0 0 BEN BLUMENBERG SCOUT EXECUTIVE 50.00 X 132183 0 31775 132183 0 31775 1 0 1 0 0 108032 125017 165761 279408 678218 CAMPING REVENUE 721210 296068 296068 REGISTRATION FEES 721210 82106 82106 ACTIVITY REVENUE 721210 57432 57432 435606 358541 358541 51531 1086281 0 0 51531 1086281 1137812 1137812 16378 125017 23857 -7479 -7479 922972 621994 300978 300978 FARM REVENUE 110000 8700 8700 41135 41135 49835 2953511 736584 0 1538709 10199 10199 163958 142872 9922 11164 603951 518495 40215 45241 68160 63049 2405 2706 59384 54930 2096 2358 65695 44303 10067 11325 14850 14850 13153 13153 10705 8886 856 963 3881 3322 263 296 48012 39485 3425 5102 12600 10458 1008 1134 135037 128138 4396 2503 55257 48459 3199 3599 14085 12858 577 650 40250 40250 171420 170181 583 656 77743 75771 928 1044 SUPPLIES 146883 137577 924 8382 RECOGNITION AWARDS 74400 69128 336 4936 BANK CHARGES 9143 7589 731 823 RENT AND MAINTENANCE 1953 1621 156 176 24322 23467 379 476 1825041 1611038 110469 103534 1289349 1714752 61304 56142 337614 48300 9486 15434 71919 79184 27659 41801 5346269 3416601 2032853 1929668 2223101 1828999 16287 156535 6069572 5870815 1061761 20463 43279 182221 335284 211734 0 141529 1440324 555947 X 2802858 3643908 1826390 1670960 4629248 5314868 6069572 5870815 X 1128470 -412024 -30826 X 0 1 X 1 0 X 1935670 1772069 1401639 1654887 678218 7442483 1935670 1772069 1401639 1654887 678218 7442483 897191 6545292 93056 21847 21469 27780 358541 522693 8843 17129 13664 56022 41135 136793 8101969 7094034 0.80790 0.78310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0.00 1 0 0 0.00 0 0 1 X 2241884 5495 -300035 87882 13156 1846306 1928737 8794 304353 2241884 2309095 4685 157160 542203 1928737 2023468 9935 275692 2309095 2249529 22570 -161629 87002 2023468 0.29600 0.68890 0.01510 0 0 191532 191532 4084717 2525336 1559381 33619 33619 0 1029306 857646 171660 7095 7095 1929668 BSA COMINGLED FUNDS 1611497 F BENEFICIAL INTEREST IN PERPETUAL TRUSTS 217502 F 1828999 OPERATING LEASE LIABILITY 141529 141529 X 2497508 -412024 -30826 -442850 2940358 13153 13153 2953511 1811888 0 1811888 13153 13153 1825041 PART II, LINE 3: A PORTION OF THE LAND WAS SOLD AT INGERSOLL SCOUT RESERVATION DURING 2022, INCLUDING THE PORTION THAT HAD THE CONSERVATION EASEMENT. PART II, LINE 9: THERE IS NO REVENUE TO REPORT. THE COUNCIL RECEIVED A SINGLE PAYMENT AT THE TIME OF THE EXECUTION OF THE GRANT AGREEMENT IN 2002. THE EASEMENT IS A PART OF THE STATE OF ILLINOIS CONSERVATION RESERVE ENHANCEMENT PROGRAM. STATE EMPLOYEES MONITOR AND INSPECT FOR COMPLIANCE WITH THE EASEMENT. ANY EXPENSES INCURRED BY THE COUNCIL RELATED TO THE EASEMENT ARE INCIDENTAL TO THE OPERATION OF THE INGERSOLL SCOUT RESERVATION AND ARE INCLUDED IN THE EXPENSES OF THE RESERVATION. PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORMS AND SUPPLIES. PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED FOR LOW INCOME YOUTH, CAMPERSHIPS, CAMP MAINTENANCE, AND LOCAL AREA SCOUTING. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -31,778. CHANGE IN VALUE OF CASH SURRENDER VALUE OF LIFE INSURANCE POLICY 952. LAWN SOCIAL 47875 45333 2542 4054 GOLF/PEORIA 34820 26884 7936 5400 3501 3 58700 52800 5900 7500 3402 141395 125017 16378 12900 10957 23857 -7479 1 REGISTRATION, LITERATURE, UNIFORMS, AND CAMPERSHIPS 48 10199 PART I, LINE 2: THE COUNCIL DETERMINES AND VERIFIES ELIGIBILITY FOR INDIVIDUAL GRANTS AND ASSISTANCE., ASSISTANCE INCLUDES WAIVING OF FEES OR NOT REQUIRING FEES. FUNDS ARE DISBURSED BY THE COUNCIL. THE COUNCIL MAINTAINS RECORDS OF ELIGIBILITY AND DISBURSEMENTS IN THEIR OFFICES. X X X X 0 0 0 0 0 0 0 0 0 BEN BLUMENBERG SCOUT EXECUTIVE 131282 0 0 0 901 0 4506 0 27269 0 163958 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS DISTRIBUTED TO THE AUDIT AND EXECUTIVE COMMITTEES PRIOR TO THE BOARD MEETING. THE 990 IS REVIEWED, DISCUSSED, AND THEN PRESENTED TO THE BOARD OF DIRECTORS AT THE NEXT MEETING FOR APPROVAL FOR SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE REVIEWED DURING ORIENTATION AND AT LEAST ANNUALLY FOR CONTINUING BOARD MEMBERS, OFFICERS AND EMPLOYEES. MONITORING OF POSSIBLE CONFLICTS OF INTEREST IS CONTINUAL AS NEW VENDORS ARE APPROVED AND INVOICES ARE APPROVED FOR PAYMENT. FORM 990, PART VI, SECTION B, LINE 15 THE SCOUT EXECUTIVE'S COMPENSATION IS DETERMINED BY THE CURRENT COUNCIL PRESIDENT AND PAST PRESIDENT, BOTH OF WHOM ARE INDEPENDENT. COMPARABLE COMPENSATION INFORMATION FROM LOCAL ORGANIZATIONS AND FROM THE BOY SCOUTS OF AMERICA IS USED IN DETERMINING THE COMPENSATION. KEY EMPLOYEES' COMPENSATION IS RECOMMENDED BY THE SCOUT EXECUTIVE AND THEN IS APPROVED BY THE COMPENSATION COMMITTEE. COMPARABLE COMPENSATION INFORMATION FROM LOCAL ORGANIZATIONS AND FROM THE BOY SCOUTS OF AMERICA IS USED IN DETERMINING THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ILLINOIS ATTORNEY GENERAL POSTS THE FORM 990, AG 990-IL AND THE AUDIT REPORT ON THE STATE'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -31,778. CHANGE IN VALUE OF CASH SURRENDER VALUE OF LIFE INSURANCE POLICY 952.