2023-11-14T11:07:10-06:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 390806175 BOY SCOUTS OF AMERICA 624 GATEWAY AREA COUNCIL BOYS 6087844040 2600 QUARRY ROAD LA CROSSE WI 546013939 JOE CARLSON SCOUT EXECUTIVE 6087844040 2023-11-08 1 JOE CARLSON 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOE CARLSON 2600 QUARRY ROAD LA CROSSE WI 546013939 2831005 0 1761 X WWW.GATEWAYSCOUTING.ORG X 1921 WI TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE COUNCIL IS A NON-PROFIT ORGANIZATION DEVOTED TO PROVIDING PROGRAMMING TO YOUNG PEOPLE WHICH RELATES TO FIVE CORE AREAS: CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP DEVELOPMENT, AND PERSONAL FITNESS. 35 35 46 400 0 0 796355 1887545 136604 158941 57884 31370 159522 462629 1150365 2540485 1855 1791 0 0 416874 460764 994 1966 234730 408010 496053 827733 960574 322632 1579911 3215240 3938904 921183 226074 2294057 3712830 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 457051 1791 276542 SCOUTING - TO PROVIDE OPPORTUNITIES FOR LEADERSHIP, CHARACTER BUILDING, CITIZENSHIP TRAINING, AND PHYSICAL FITNESS. IN 2022, THERE WERE 1,091 SCOUTS REGISTERED IN GATEWAY AREA COUNCIL. 174755 0 0 CAMP DECORAH PROGRAMMING - A VARIETY OF COMMUNITY PROGRAMS ARE OFFERED AT CAMP DECORAH. THESE INCLUDE OUTDOOR PURSUITS, MEETING & RETREAT SPACE, AND A SAFE, PRIVATE LOCATION FOR OTHER YOUTH-SERVING NON-PROFITS TO ACHIEVE THEIR MISSION OF WORKING WITH YOUTH. 40328 0 0 CAREER EXPLORING - TEACH CAREER SKILLS TO YOUNG PEOPLE FROM ALL BACKGROUNDS THROUGH IMMERSIVE CAREER EXPERIENCES AND MENTORSHIP PROVIDED BY COMMUNITY AND BUSINESS LEADERS. 672134 1 1 0 0 0 0 0 0 1 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 46 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 35 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WI X JOE CARLSON 6087844040 2600 QUARRY ROAD LA CROSSE WI 54601 TIM DONAHUE COUNCIL PRESIDENT 1.00 X X 0 0 0 ELIZABETH KRAMER COUNCIL COMMISSIONER 1.00 X X 0 0 0 MARC ROEN TREASURER 1.00 X X 0 0 0 JOHN PARKYN VP-ADMINISTRATION 1.00 X X 0 0 0 JOE KRESS VP-DEVELOPMENT 1.00 X X 0 0 0 MARK METRY VP-ENDOWMENT 1.00 X X 0 0 0 CHESTER HILTON VP-HEALTH & SAFETY 1.00 X X 0 0 0 ROBERT K LEE VP-MEMBERSHIP 1.00 X X 0 0 0 TODD CLARK VP-PROGRAMS 1.00 X X 0 0 0 JOEL THOLE VP-PROPERTY 1.00 X X 0 0 0 JUDSON BECK VP-MARKETING 1.00 X X 0 0 0 JOSEPH SKEMP LEGAL COUNSEL 1.00 X X 0 0 0 ALAN ABRAHAMSON MEMBER 1.00 X 0 0 0 TOBY ADAMS MEMBER 1.00 X 0 0 0 CORY BERGET MEMBER 1.00 X 0 0 0 MARK BINSFELD MEMBER 1.00 X 0 0 0 MICHAEL BONELLO MEMBER 1.00 X 0 0 0 SCOTT CURTIS MEMBER (TERMED JAN) 1.00 X 0 0 0 JANSEN DAHL MEMBER 1.00 X 0 0 0 GLEN DANIELSON MEMBER (TERMED JAN) 1.00 X 0 0 0 MICHAEL DAVY MEMBER 1.00 X 0 0 0 HONOR DIDONATO MEMBER 1.00 X 0 0 0 DAVE FOYE MEMBER 1.00 X 0 0 0 MARY ANN GSCHWIND MEMBER 1.00 X 0 0 0 JOHN HANLEY MEMBER 1.00 X 0 0 0 AMY MARCOU MEMBER 1.00 X 0 0 0 ALEX METRY MEMBER 1.00 X 0 0 0 JACK ROBINSON MEMBER 1.00 X 0 0 0 PETER SCHAFFNER MEMBER 1.00 X 0 0 0 LIZA SCHLINTZ MEMBER 1.00 X 0 0 0 TOM SMITH MEMBER 1.00 X 0 0 0 JEAN STAVENAU MEMBER 1.00 X 0 0 0 ERIC STRAUSS MEMBER 1.00 X 0 0 0 THOMAS TIGGELAAR MEMBER 1.00 X 0 0 0 BRUCE WALTERS MEMBER 1.00 X 0 0 0 PHILLIP WANKE MEMBER 1.00 X 0 0 0 ROBERT WILSON MEMBER 1.00 X 0 0 0 JOE CARLSON SCOUT EXECUTIVE 40.00 X 95584 0 16371 95584 0 16371 0 0 0 0 0 17838 122754 123141 1623812 1887545 CAMPING FEES AND OTHER 721210 127075 127075 ACTIVITY REVENUE 611600 31866 31866 158941 26517 26517 20852 15999 4853 4853 4853 89573 122754 41037 48536 48536 351085 233484 117601 117601 TIMBER/LUMBER SALES 110000 255390 255390 PARTICIPANT INSURANCE 900099 6429 6429 34673 34673 296492 2540485 276542 0 376398 1791 1791 111955 75009 7837 29109 261300 194360 11159 55781 31671 21220 1870 8581 24830 16636 1356 6838 31008 22443 1557 7008 22340 13179 3850 5311 1966 1966 4910 4910 12143 4294 5106 2743 874 340 505 29 16674 8628 463 7583 8926 5946 531 2449 53300 51320 360 1620 14138 8255 771 5112 9340 6919 1103 1318 18386 12319 1103 4964 14462 14462 149511 100172 8971 40368 35319 30595 859 3865 SUPPLIES 65200 52936 325 11939 RECOGNITION AWARDS 23392 11208 175 12009 EQUIPMENT RENTAL 5124 3003 221 1900 42014 17099 678 24237 960574 672134 53710 234730 304030 283534 238224 96485 39000 584121 17720 88383 47716 50859 11656 13253 4446510 2911150 1684127 1535360 872767 1269334 0 17575 3215240 3938904 351204 33893 8956 18717 97473 44985 289499 110852 174051 0 0 17627 921183 226074 X 1132703 1338243 1161354 2374587 2294057 3712830 3215240 3938904 X 1579911 -82900 -78238 X 0 1 X 1 0 X 465227 353467 433503 796355 1887545 3936097 465227 353467 433503 796355 1887545 3936097 941175 2994922 43951 53435 19288 24267 26517 167458 4103555 3287364 0.72980 0.86650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1247726 1152960 -151800 23606 2024 2223256 1183316 13665 75546 24801 1247726 1146954 1000 35362 1183316 1195418 4743 96793 150000 1146954 1295679 5664 -105400 525 1195418 0.10390 0.13830 0.75780 1 0 12077 12077 2519283 1360354 1158929 1245791 889963 355828 669359 660833 8526 1535360 FINANCING LEASE LIABILITY 17627 17627 X 2374905 -82900 -77770 -160670 2535575 4910 4910 2540485 955664 0 955664 4910 4910 960574 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 COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM ITS ENDOWMENT FUNDS. IN JULY 2019, THE BOARD-APPROVED A TEMPORARY ADJUSTMENT TO INCREASE THE ANNUAL SPENDING POLICY TO 5%, OF THE PRIOR 36 MONTHS' AVERAGE QUARTERLY MARKET VALUE, FOR 5 YEARS. THIS CHANGE IS EFFECTIVE FOR 2019-2023, AND WILL REVERT BACK TO THE 3% SPENDING RATE IN 2024. A NEW ENDOWMENT FUND WAS ALSO ESTABLISHED IN 2022 - THE CENTENNIAL CAMPAIGN QUASI-ENDOWMENT FUND. THE SPENDING POLICY ON THIS FUND IS AT 5%. 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 OF 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 THE VALUE OF PERPETUAL TRUSTS -77,770. GOLDEN EAGLE DINNER 66060 44000 22060 1200 9500 3000 LAWN SOCIAL 52364 27400 24964 150 8 93903 51354 42549 9108 13429 2250 2400 212327 122754 89573 10308 23079 5250 2400 41037 48536 FORM 990, PART VI, SECTION A, LINE 2 MARK METRY AND ALEX METRY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY. COMPLIANCE IS MONITORED ON AN INFORMAL BASIS AT EXECUTIVE COMMITTEE MEETINGS AND TOP LEADERSHIP MEETINGS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND POTENTIAL CONFLICTS HAVE BEEN IDENTIFIED. STEPS ARE TAKEN TO ENSURE THAT THEY DO NOT IMPACT THE COUNCIL. MAINLY THROUGH ABSTAINING FROM VOTING ON SPECIFIC ACTION ITEMS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL PROFESSIONAL EMPLOYEES FALLS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THESE GUIDELINES ARE PUBLISHED ANNUALLY. THE NATIONAL COUNCIL ENGAGES TOWERS PERRIN TO EVALUATE THE PROPRIETY OF THESE GUIDELINES USING DATA FOR COMPARABLE POSITIONS. COMPENSATION FOR THE SCOUT EXECUTIVE (TOP MANAGEMENT OFFICIAL) IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE EXECUTIVE BOARD WITHOUT CONFLICT, ADVISED IN WRITING BY THE REGION DIRECTOR OF THE NATIONAL COUNCIL, USING THESE GUIDELINES. DECISIONS ARE DOCUMENTED AND MAINTAINED IN EACH EMPLOYEE'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF PERPETUAL TRUSTS -77,770. ADJUSTMENT TO NET ASSETS WITHOUT DONOR RESTRICTIONS -77. ADJUSTMENT TO NET ASSETS WITH DONOR RESTRICTIONS -391.