2023-08-28T10:13:24-05:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 390806342 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL-OPERATING BOYS 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 PAUL SCHWARTZ SCOUT EXECUTIVE 2625444881 2023-08-28 1 PAUL SCHWARTZ 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-08-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAUL SCHWARTZ 804 BLUEMOUND ROAD WAUKESHA WI 531881698 3298167 0 1761 X WWW.PACBSA.ORG X 1931 WI TO PROMOTE THE ABILITY OF BOYS, GIRLS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 54 54 56 1325 0 0 689095 981744 748528 645687 145668 51441 463701 485885 2046992 2164757 0 182599 0 0 1045812 1078890 0 0 94727 1059856 794994 2105668 2056483 -58676 108274 3548040 3344021 621555 309262 2926485 3034759 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUE OF THE SCOUT OATH AND LAW. 0 0 1856787 182599 1031524 THE COUNCIL DEVELOPS CHARACTER, CITIZENSHIP AND PERSONAL FITNESS IN YOUNG PEOPLE IN OUR AREA THROUGH THE PROGRAM AND ACTIVITIES OF THE BOY SCOUTS OF AMERICA. TOTAL YOUTH SERVED IN 2022 - 4,134. 1856787 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 56 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 54 54 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X HALEY LANNAN 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 MARK RZEZNIK COUNCIL COMMISSIONER 1.00 X X 0 0 0 LEO LESCH EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 CRAIG SCHIEFELBEIN VICE PRESIDENT 1.00 X X 0 0 0 MIKE SCHMELING TREASURER 1.00 X X 0 0 0 MIKE GARVEY VICE-PRESIDENT ADMIN & GOV 1.00 X X 0 0 0 CHAD DELUKA VICE-PRESIDENT FINANCE 1.00 X X 0 0 0 BRIAN NELSON VICE-PRESIDENT MARKETING 1.00 X X 0 0 0 KURT STANICH VICE-PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 ANDREW PAPROCKI VICE-PRESIDENT OPERATIONS 1.00 X X 0 0 0 TOM CURL VICE-PRESIDENT STRATEGIC 1.00 X X 0 0 0 DAVE BECKER VICE PRESIDENT FUND DEVELOPMEMT 1.00 X X 0 0 0 DAVE DELLAGNESE VICE-PRESIDENT PROGRAM 1.00 X X 0 0 0 DAVE PETERSON IMMEDIATE PAST PRESIDENT & LEGAL COUNCIL 1.00 X X 0 0 0 DAVE BAHL SR MEMBER 1.00 X 0 0 0 JIM BERES MEMBER 1.00 X 0 0 0 JOHN BORDEN MEMBER 1.00 X 0 0 0 GARRETT BRIGMAN MEMBER 1.00 X 0 0 0 JEFFRY BRIGMAN MEMBER 1.00 1.00 X 0 0 0 NICK CIESINSKI MEMBER 1.00 X 0 0 0 ANTHONY CONSIGLIO MEMBER 1.00 X 0 0 0 LAURA CRUSE MEMBER 1.00 X 0 0 0 DEAN DANNER MEMBER 1.00 X 0 0 0 KEITH EINEKE MEMBER 1.00 X 0 0 0 JEAN GUZZETTA MEMBER 1.00 X 0 0 0 DAN HART MEMBER 1.00 X 0 0 0 KEITH HENDERSON MEMBER 1.00 X 0 0 0 MIKE HIGBEE MEMBER 1.00 X 0 0 0 TOM HOCHULI MEMBER 1.00 X 0 0 0 RALPH KINNEY MEMBER 1.00 X 0 0 0 AMAR KOTHAPALLI MEMBER (THRU JANUARY) 1.00 X 0 0 0 JEFF KOWAL MEMBER 1.00 X 0 0 0 TRUDY MALONE MEMBER 1.00 X 0 0 0 MARK MATTHIESEN MEMBER 1.00 X 0 0 0 DIANE MCGEEN MEMBER 1.00 X 0 0 0 SHAUN MCNAMEE MEMBER 1.00 X 0 0 0 BRETT MILLER MEMBER 1.00 1.00 X 0 0 0 JAMES MURRAY MEMBER 1.00 X 0 0 0 JEFFREY PACKEE MEMBER 1.00 X 0 0 0 BRUCE PRANGE MEMBER 1.00 X 0 0 0 CATHY PRIEM MEMBER 1.00 X 0 0 0 DON REINICKER MEMBER (THRU JANUARY) 1.00 X 0 0 0 RYAN RETHWISCH MEMBER 1.00 X 0 0 0 JACK RIESCH MEMBER 1.00 X 0 0 0 JEFF SCHMID MEMBER 1.00 X 0 0 0 JOE SCHMIDT MEMBER 1.00 X 0 0 0 KATHLENE SISSON MEMBER 1.00 X 0 0 0 FREDERICK SITZBERGER MEMBER 1.00 X 0 0 0 LAURIE STEIN MEMBER 1.00 X 0 0 0 MARIANNE STONE MEMBER 1.00 X 0 0 0 LUCIEN VAN ELSEN MEMBER 1.00 X 0 0 0 MATT VICK MEMBER 1.00 X 0 0 0 RICH WARD MEMBER 1.00 X 0 0 0 JESSE WILDER MEMBER 1.00 X 0 0 0 LARRY WINKELHAKE MEMBER 1.00 X 0 0 0 TOM WRIGHT MEMBER 1.00 X 0 0 0 NATE ZASTROW MEMBER (THRU JANUARY) 1.00 X 0 0 0 JOE ZIDANIC MEMBER 1.00 X 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 50.00 1.00 X 165049 0 7009 CONNIE JADOWSKI ASSISTANT SCOUT EXECUTIVE 50.00 X 109293 0 11940 274342 0 18949 2 0 1 0 0 108341 161009 351342 361052 981744 CAMPING REVENUE 624100 524572 524572 ACTIVITIES REVENUE 624100 121115 121115 645687 51441 51441 35204 0 35204 35204 35204 162685 161009 96717 65968 65968 1422530 1036693 385837 385837 -1124 -1124 -1124 2164757 1031524 0 151489 182599 182599 172059 154852 10324 6883 661164 595389 24380 41395 82392 73150 3711 5531 83298 74195 3804 5299 79977 71836 3392 4749 18910 18910 704 704 19764 17735 845 1184 13487 11975 630 882 165205 160552 1939 2714 50931 46868 1693 2370 18208 17137 446 625 378 333 19 26 29971 29971 114332 110119 1755 2458 14807 11099 1545 2163 SUPPLIES 303067 301509 649 909 UNCOLLECTIBLES 16200 16200 RECOGNITION AWARDS 6027 5904 51 72 EQUIPMENT RENTAL AND MA 5510 4849 275 386 17493 15982 630 881 2056483 1856787 104969 94727 1120758 882540 286305 304451 320877 282447 28745 67463 6669 3996 61635 77500 3879183 2169964 1723051 1709219 0 16405 3548040 3344021 370120 46255 32295 101929 219140 144177 0 16901 621555 309262 X 1342684 1342388 1583801 1692371 2926485 3034759 3548040 3344021 108274 0 X 0 1 X 1 0 X 731381 938967 860673 689095 981744 4201860 731381 938967 860673 689095 981744 4201860 16567 4185293 138581 118211 142418 178588 86645 664443 4866303 10342663 0.86010 0.85500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2579970 247326 -629873 29258 2168165 2649448 34104 248848 1189 351241 2579970 2502699 11286 223850 88387 2649448 2208590 10200 372157 88248 2502699 2437362 14247 -148665 94354 2208590 0.22660 0.72630 0.04710 0 1 0 25575 25575 3233496 1723854 1509642 441322 323301 118021 178790 122809 55981 1709219 FINANCE LEASE LIABILITY 16901 16901 X PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL HAS A SPENDING POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 3% OF THE VALUE OF THE TRUST'S ASSETS AS OF AUGUST 31ST OF THE PRIOR YEAR, BUT CAN RANGE FROM 0% TO 5% OF THE VALUE OF THE TRUST'S ASSETS BASED ON CIRCUMSTANCES SUCH AS THE PERFORMANCE OF THE FUNDS, SPECIAL FUNDING OPERATIONS/REQUESTS OF THE COUNCIL AND OTHER FACTORS CONSIDERED BY THE TRUST COMMITTEE. THE COUNCIL APPROVED A 5% DISTRIBUTION FOR THE YEAR ENDING DECEMBER 31, 2022. 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 CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. LEADERSHIP BREAKFAST 118235 83055 35180 7499 22917 SPORTING CLAYS 56309 25539 30770 4092 3592 3120 3 149150 52415 96735 23308 12876 19313 323694 161009 162685 27400 23967 45350 96717 65968 0 BOY SCOUTS OF AMERICA POTAWATOMI AREA 804 BLUEMOUND ROAD WAUKESHA WI 53188 277441800 501(C)(3) 182599 0 TRANSFER FOR ENDOWMENT FUND 1 0 X X X X 0 0 0 0 0 0 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 164799 0 250 0 0 0 4963 0 2046 0 172058 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 GARRETT BRIGMAN AND JEFFRY BRIGMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION EXTENDS CHARTERS TO COMMUNITY ORGANIZATIONS TO PROVIDE THE SCOUTING PROGRAM TO THEIR YOUTH. EACH ORGANIZATION THAT CHARTERS ONE OR MORE UNITS HAS A CHARTER ORGANIZATION REPRESENTATIVE (MEMBER) THAT IS A VOTING MEMBER OF THE COUNCIL. THESE MEMBERS ARE CLASSIFIED AS "ACTIVE MEMBERS" PER THE ORGANIZATION'S BYLAWS. THERE ARE 3 OTHER CLASSES OF NON-VOTING MEMBERS: ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT AND APPROVE THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO KEY OFFICERS AND BOARD MEMBERS FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FOR BOTH EMPLOYEES AND BOARD MEMBERS. THE POLICY THAT APPLIES TO BOARD MEMBERS DETAILS WHAT IS CONSIDERED A TRANSACTION OR ACTION THAT RESULTS IN A CONFLICT OF INTEREST. IF A CONFLICT IS PRESENT, THE INTERESTED BOARD MEMBER MUST ABSTAIN FROM DISCUSSION, VOTING, OR ANY OTHER ACTION TAKEN IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO THE TRANSACTION IN QUESTION. THE INTERESTED BOARD MEMBER IS TO PROMPTLY REPORT THEIR CONFLICT TO THE CHAIRMAN AS SOON AS THEY ARE AWARE OF SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT ANNUALLY APPOINTS A COMPENSATION COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVES AND DETERMINE ANY ADJUSTMENTS TO SALARY AND BENEFITS. THIS REVIEW IS DONE IN CONSULTATION WITH THE AREA DIRECTOR, ASSISTANCE REGIONAL DIRECTOR, OR DEPUTY REGIONAL DIRECTOR. THE COMPENSATION AND BENEFITS COMMITTEE IS CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION AND PROCEDURES SATISFY THE INTERMEDIATE SANCTIONS REQUIREMENTS AS REQUIRED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE COUNCIL SERVICE CENTER. BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND 804 BLUEMOUND ROAD WAUKESHA WI 53188 277441800 TRUST FUND OF THE BOY SCOUTS OF AMERICA, POTAWATOMI AREA COUNCIL WI 501(C)(3) LINE 7 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - OPERATING 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND B 182599 CASH