2023-05-18T11:09:10-05:00 2022-12-31 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66502 990 2022-01-01 480545921 Boy Scouts of America Council 192 Coronado Area BOYS 7858274461 644 S Ohio Salina KS 67401 Kyle Smith Scout Executive 7858274461 2023-05-18 1 Kyle Smith XXX-XX-XXXX 0 Eric Kientz CPA P01526012 7854779053 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Kyle Smith 644 S Ohio Salina KS 67401 1564038 0 X https://www.coronadoscout.org/ X 1938 KS The mission of the Coronado Area Council, Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the scout oath and law. 36 36 55 659 0 0 716232 916412 172338 170885 -26195 4000 157792 147055 1020167 1238352 15181 28291 0 0 638092 724435 0 7830 312593 516164 1494808 1169437 2255364 -149270 -1017012 6128962 5606302 104829 1107989 6024133 4498313 The Coronado Area Council, Boy Scouts of America will prepare every eligible youth in 32 counties of northcentral and northwest Kansas to become a responsible, participating citizen and leader who is guided by thescout oath and scout law. 0 0 1051709 28291 336548 The primary activity of the Coronado Area Council, Boy Scouts of America is to operate the following scouting programs: Cub Scouts, Boy Scouts, Varsity Scouting, Venturing, and Order of the Arrow. 1051709 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 0 1 1 1 1 0 X The Organization 7858274461 644 S Ohio Salina KS 67401 Bob Hamman President 3.00 X X 0 0 0 George Wyatt Commissioner 3.00 X X 0 0 0 Peter Dorhout Past President 3.00 X X 0 0 0 Eric Williams Treasurer 3.00 X X 0 0 0 John Foster Vice President 3.00 X X 0 0 0 Ed Chandler Vice President 3.00 X X 0 0 0 Mark Herpich Vice President 3.00 X X 0 0 0 Paul Adams Vice President 3.00 X X 0 0 0 Caden Butler Legal Counsel 1.00 X X 0 0 0 Mark Bell Board Member 1.00 X 0 0 0 Shellee Callahan Board Member 1.00 X 0 0 0 Robert Copple Board Member 1.00 X 0 0 0 Tom Craig Board Member 1.00 X 0 0 0 Jon Cranmer Board Member 1.00 X 0 0 0 Aaron Cunningham Board Member 1.00 X 0 0 0 Dana Cunningham Board Member 1.00 X 0 0 0 Mike Dodson Board Member 1.00 X 0 0 0 Jerry Eaton Board Member 1.00 X 0 0 0 Jim Gardner Board Member 1.00 X 0 0 0 Kevin Gwinner Board Member 1.00 X 0 0 0 Janet Hanson Board Member 1.00 X 0 0 0 Carol Harfmann Board Member 1.00 X 0 0 0 Joe Hay Board Member 1.00 X 0 0 0 Dale Heuszel Board Member 1.00 X 0 0 0 Tom Neill Board Member 1.00 X 0 0 0 Charles Peckham Board Member 1.00 X 0 0 0 Thomas Roberts Board Member 1.00 X 0 0 0 Robert Russell Board Member 1.00 X 0 0 0 Guy Steier Board Member 1.00 X 0 0 0 Dave Tangeman Board Member 1.00 X 0 0 0 James Walker Board Member 1.00 X 0 0 0 Frieda Mai Weis Board Member 1.00 X 0 0 0 Linda Weis Board Member 1.00 X 0 0 0 Tom Wesoloski Board Member 1.00 X 0 0 0 Kim Whetzel Board Member 1.00 X 0 0 0 Jake Worcester Board Member 1.00 X 0 0 0 Kyle Smith Scout Executive 40.00 X 110609 0 15407 110609 0 15407 1 0 0 0 0 88582 277647 550183 916412 Camping 900099 135107 135107 Activities 900099 35778 35778 170885 4000 4000 0 88582 18608 -18608 -18608 447320 307078 140242 140242 Miscellaneous revenue 900099 25421 25421 25421 1238352 336548 0 -14608 28291 28291 114612 73352 2292 38968 419290 297233 6781 115276 46786 32624 787 13375 106140 75577 3321 27242 37607 25921 649 11037 10951 10951 7830 7830 73901 48916 1388 23597 168195 133940 704 33551 14422 10116 239 4067 87572 75813 442 11317 51306 37201 3119 10986 8939 6339 2600 12651 8097 253 4301 875314 18428 856886 134350 128925 301 5124 54908 49349 309 5250 Dues 2299 1587 40 672 2255364 1051709 891062 312593 361493 252991 39035 244933 54347 89600 40675 39808 21777 26512 4872093 2324803 2643565 2547290 2968070 2113985 0 291183 6128962 5606302 23609 45913 6529 19498 74691 53280 152323 836975 104829 1107989 X 2587366 1520322 3436767 2977991 6024133 4498313 6128962 5606302 X -1017012 -429293 -79515 X 0 1 X 1 0 X 662989 866361 603437 716232 916412 3765431 662989 866361 603437 716232 916412 3765431 1238977 2526454 14975 8226 -22233 -25601 4000 -20633 176637 149424 115913 119239 561213 35936 29247 15583 16516 97282 4403293 1019535 0.57380 0.52300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2047769 40772 -424186 1664355 1878523 24199 145047 2047769 1724365 21518 133052 412 1878523 1395200 116010 213164 9 1724365 1500887 7733 -113420 1395200 0.01000 0.99000 0 0 25200 25200 4266864 1896015 2370849 580029 428788 151241 2547290 Beneficial interests in community foundations 291183 291183 X 729544 -429293 -79515 -508808 1238352 0 1238352 2255364 0 2255364 0 2255364 Part IV, Line 2b: The Council holds certain funds which belong to local units and programs which have been placed on deposit with the Council for registrations and programs. These funds are maintained by the Council in its checking accounts and are available to the local units and programs at their request. Part V, Line 4: The Council's endowment fund includes board designated and donor restricted resources and are held for a variety of purposes, each of which are relevant to the operation of scouting activities. Invested funds are managed in such a way so as to produce a moderate yield available for appropriation each year while preserving the principal of the fund. Part X, Line 2: The Council is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Council qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Council is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Council is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the years ended December 31, 2022 and 2021, the Council has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Council are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. Part XI, Line 2d - Other Adjustments: Change in beneficial interests in community foundations -79,515. Part V Endowment Funds During 2022, the Council identified errors in the reporting of the endowment fund balances and activity for tax years 2018 to 2021. These errors have been corrected in this tax return and so the amounts reported on Part V for the affected tax years have been restated. KS Sportsmen 34895 34895 7285 1559 Corporate Pinewood Derby 24674 24674 477 3 29013 29013 4784 1783 2720 88582 88582 12069 3342 3197 18608 -18608 1 Specific assistance to individuals for after school programs, scholarships, camperships, uniforms, literature and registrations 862 28291 Part I, Line 2: Individuals may request specific assistance by completing an application. The application is then reviewed and approved by management of the Council. Financial assistance is then awarded based on funding availability and on the number of requests received. 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 receive and approve financial statements as of the close of its most recent complete fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including but not limited to whether to merge with another council or councils. Form 990, Part VI, Section B, line 11b There is a detailed review of IRS Form 990 by the audit committee chair and then the return is presented to the baord for approval before filing. Form 990, Part VI, Section B, line 12 At least once a year, the Council distributes a conflict of interest certification and disclosure form to its officers, directors and professional employees. The covered persons are required to complete and sign the certification and disclosure form which is retained in the Council files. The certification and disclosures forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the Council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The scout executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest. Form 990, Part VI, Section B, line 15 Each year the council president appoints an independent compensation and benefits committee whose responsibilities are to review the performance of the scout executive and to establish a compensation package for him or her subject to approval by the executive board. The compensation of the scout executive is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. There is contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation agreement. The same process is used to determine compensation packages for key employees which are also based on performance reviews conducted by the scout executive. Form 990, Part VI, Section C, line 19 Public disclosure copies are available upon written request submitted to the Council's corporate office. Form 990, Part XI, line 9: Change in beneficial interests in community foundations -79,515.