2023-11-15T08:37:06-06:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 990073482 BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104 BOYS 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 BLAKE PARSONS SCOUT EXECUTIVE/CEO 8085956366 2023-11-14 1 BLAKE PARSONS 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-11-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BLAKE PARSONS 42 PUIWA ROAD HONOLULU HI 968171127 2942536 0 1761 X WWW.SCOUTINGHAWAII.ORG X 1931 HI PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW 44 43 57 2148 0 0 1294769 1206373 712543 465049 122072 -84345 284608 451622 2413992 2038699 17800 4520 0 0 1205760 1517703 0 0 217878 1264709 1640936 2488269 3163159 -74277 -1124460 15279677 13682554 2335578 2014262 12944099 11668292 X ALOHA COUNCIL BOY SCOUTS OF AMERICA DELIVERS THE PROMISE OF SCOUTING TO YOUTH IN HAWAII ON THE ISLAND OF OAHU, KAUAI, MAUI, AND HAWAII, AND IN THE US TERRITORIES OF AMERICAN SAMOA, GUAM, AND THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.THE COUNCIL, HEADQUARTERED IN HONOLULU, SERVES THESE AREAS WITH OFFICES LOCATED IN WAILUKU, HILO, GUAM, AND AMERICAN SAMOA.ALOHA COUNCIL HAS 157 SCOUTING UNITS CHARTERED BY OVER 80 DIFFERENT COMMUNITY GROUPS THAT INCLUDE CIVIC, NON-PROFIT, RELIGIOUS, EDUCATIONAL AND BUSINESS ORGANIZATIONS ACROSS THE PACIFIC REGION. 0 0 2865023 4520 797694 THE SCOUTING PROGRAM IS DESIGNED TO PROMOTE SELF-SUFFICIENCY AMONG SCOUTS - TRAINING THEM IN SCOUT CRAFT & TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE & KINDRED VALUES. THIS PROGRAM SERVED 3,241 YOUTH AND 2,148 VOLUNTEERS. 2865023 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 57 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 44 43 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 HI X X MICHELE KAMAU 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 JESUS M LOPEZ SCOUT EXECUTIVE/CEO/SECRETARY 60.00 X X 147560 0 21666 COREY MATSUOKA PRESIDENT 5.00 X X 0 0 0 ANDREA ESHELMAN COMMISSIONER 3.00 X X 0 0 0 COLTON CHING VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL CHING VICE PRESIDENT 3.00 X X 0 0 0 NEWTON CHU VICE PRESIDENT 1.00 X X 0 0 0 JASON FUJITA VICE PRESIDENT 3.00 X X 0 0 0 JEFFREY HARRIS ESQ VICE PRESIDENT 1.00 X X 0 0 0 GORDON KAGAWA VICE PRESIDENT 3.00 X X 0 0 0 ELLEN LOUCKS VICE PRESIDENT 5.00 X X 0 0 0 YVETTE MASKREY VICE PRESIDENT 3.00 X X 0 0 0 FRANKLIN TOKIOKA VICE PRESIDENT 0.50 X X 0 0 0 JEAN TSUKAMOTO VICE PRESIDENT 5.00 X X 0 0 0 DEAN HIRATA TREASURER 3.00 X X 0 0 0 JASON NAGAI ASST. TREASURER 2.00 X X 0 0 0 VICENTE ANGOCO DIRECTOR 0.50 X 0 0 0 DR NEAL ATEBARA DIRECTOR 1.00 X 0 0 0 ROBERT BOREK DIRECTOR 1.00 X 0 0 0 ERICH CHEN DIRECTOR 1.00 X 0 0 0 JOHN HENRY FELIX DIRECTOR 1.00 X 0 0 0 DENNIS FRANCIS DIRECTOR 0.50 X 0 0 0 JEFFREY GRIMMER DIRECTOR 1.00 X 0 0 0 JASON HARUKI DIRECTOR 2.00 X 0 0 0 ERIC HASHIZUME DIRECTOR 1.00 X 0 0 0 MICHAEL K HIRAI DIRECTOR 1.00 X 0 0 0 BLAKE ISOBE DIRECTOR 1.00 X 0 0 0 ROBERT H JONES DIRECTOR 1.00 X 0 0 0 BRIAN KAKIHARA DIRECTOR 1.00 X 0 0 0 THOMAS S KOSASA MD DIRECTOR 0.50 X 0 0 0 GABRIEL LEE DIRECTOR 1.00 X 0 0 0 DR RONALD LING DIRECTOR 3.00 X 0 0 0 ARNOLD MARTINES DIRECTOR 1.00 X 0 0 0 DECLAN MCCARTHY DIRECTOR 1.00 X 0 0 0 ROBERT MCELDOWNEY DIRECTOR 1.00 X 0 0 0 ROSS R MURAKAMI DIRECTOR 1.00 X 0 0 0 MYRON NAKATA DIRECTOR 1.00 X 0 0 0 LISA SAKAMOTO DIRECTOR 1.00 X 0 0 0 MATTHEW SASAKI DIRECTOR 1.00 X 0 0 0 WES SEGAWA DIRECTOR 1.00 X 0 0 0 KIMI TAKAZAWA DIRECTOR 0.50 X 0 0 0 BENNETT WO DIRECTOR 1.00 X 0 0 0 DARRYL WONG DIRECTOR 1.00 X 0 0 0 SCOTT YOSHIHARA DIRECTOR 1.50 X 0 0 0 DANIEL E ZETTLE DIRECTOR 0.50 X 0 0 0 147560 0 21666 1 0 1 0 0 33539 507366 166309 499159 1206373 CAMPING FEES 721210 412364 412364 ACTIVITY FEES 721210 52685 52685 465049 84384 84384 168729 -168729 -168729 -168729 48125 507366 127405 -79280 -79280 903684 607703 295981 295981 LC INSURANCE FEE 900099 198257 198257 36664 36664 234921 2038699 797694 0 34632 4520 4520 169226 150476 6251 12499 982917 874653 36088 72176 106559 94276 4094 8189 153027 135389 5879 11759 105974 94109 3955 7910 15552 13686 622 1244 75409 66360 3016 6033 131579 70491 2395 58693 75505 69233 2066 4206 10289 9054 412 823 244898 235654 3081 6163 82825 76243 2159 4423 5417 5150 89 178 10708 10295 138 275 62491 62491 406792 396857 3312 6623 117524 113052 1491 2981 SUPPLIES 221566 219173 793 1600 RENT AND MAINTENANCE OF 85261 82112 1050 2099 RECOGNITION AWARDS 7299 3906 42 3351 87821 77843 3325 6653 3163159 2865023 80258 217878 1439329 1925812 0 79185 894013 2877762 356156 292952 227060 266000 55999 89982 13931501 6775490 7565268 7156011 2074071 752824 2667781 242026 15279677 13682554 1362859 25308 29412 192986 352241 273536 553622 1496942 37444 25490 2335578 2014262 X 4709765 3419632 8234334 8248660 12944099 11668292 15279677 13682554 -1124460 -149401 -1946 0 X 0 0 0 X 3161272 2041732 1235401 1294769 1206373 8939547 3161272 2041732 1235401 1294769 1206373 8939547 8939547 60000 67500 92471 76766 84384 381121 9320668 8567049 0.95910 0.89170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3953024 8250 -318131 18990 3624153 4760280 128153 428701 1338358 25752 3953024 4455423 304857 4760280 3354404 611801 489218 4455423 3736746 11500 -393842 3354404 0.00000 0.75390 0.24610 1 0 1593209 1593209 8854598 5633889 3220709 2264615 517403 1747212 952093 624198 327895 266986 266986 7156011 OTHER LIABILITIES 22142 FINANCE LEASE LIABILITY 3348 25490 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'S ENDOWMENTS CONSIST OF EIGHT INDIVIDUAL FUNDS ESTABLISHED FOR SPECIFIC PURPOSES. ITS ENDOWMENTS INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. DCD 308060 280860 27200 42576 14456 TEE UP FOR SCOUTING 105844 89879 15965 5654 10257 21647 5 141587 136627 4960 14378 5067 13370 555491 507366 48125 62608 15324 14456 35017 127405 -79280 X X X 0 0 0 0 0 0 0 0 0 JESUS M LOPEZ SCOUT EXECUTIVE/CEO/SECRETARY 147560 0 0 0 0 0 12980 0 8686 0 169226 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT ARE INCLUDED IN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS 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 SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT VERSION OF THE FORM 990 IS PROVIDED TO THE SCOUT EXECUTIVE, BOARD PRESIDENT, AND THE BOARD TREASURER FOR THEIR REVIEW AND APPROVAL. WHEN APPROVED, THE SCOUT EXECUTIVE/CEO WILL NOTIFY THE CPA TO FINALIZE THE FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE EXECUTIVE BOARD AND BY ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE ANNUALLY, WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND SALARY AND BENEFITS FOR APPROVAL TO THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.