2023-11-15T08:45:46-06:00 2022-12-31 470574775 FRANKEL ZACHARIA LLC 11404 WEST DODGE RD SUITE 700 OMAHA NE 681542576 990 2022-01-01 844364398 JAMES E WEST FOUNDATION JAME 4024319272 12401 WEST MAPLE RD OMAHA NE 68164 CHRIS MEHAFFEY EXECUTIVE DIRECTOR 4024319272 2023-11-10 1 CHRIS MEHAFFEY 999009999 0 AMY SUGHROUE P01058335 4024969100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS MEHAFFEY 12401 WEST MAPLE RD OMAHA NE 68164 6495291 0 X N/A X 2020 NE TO MANAGE AN ENDOWMENT FOR THE BENEFIT AND SUPPORT OF MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA 7 6 0 6 0 0 56224 303612 0 0 3413375 1242383 0 0 3469599 1545995 1248379 1690450 0 0 0 0 0 0 0 129733 131368 1378112 1821818 2091487 -275823 23468379 19742938 0 645000 23468379 19097938 TO MANAGE AN ENDOWMENT FOR THE BENEFIT AND SUPPORT OF MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA 0 0 1690450 1690450 TO SUPPORT MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA 1690450 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 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 X 7 6 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X SPENCER FINLEY 4024319272 12401 WEST MAPLE ROAD OMAHA NE 68164 CHRIS MEHAFFEY SECRETARY/EXECUTIVE DIRECT 1.00 55.00 X X 0 218026 51295 BOB HOWARD CHAIRMAN 1.00 X X 0 0 0 PATRICK COOPER VICE CHAIRMAN 1.00 1.00 X X 0 0 0 MARK WYNEGAR TREASURER 1.00 1.00 X X 0 0 0 JC VAN GINKEL DIRECTOR 1.00 X 0 0 0 TIM HARRISON DIRECTOR 1.00 X 0 0 0 DAN HAMANN DIRECTOR 1.00 X 0 0 0 0 218026 51295 0 0 1 0 0 303612 303612 381990 381990 5809689 4949296 860393 860393 860393 1545995 0 0 1242383 1689122 1689122 1328 1328 3125 3125 94327 94327 24000 24000 9916 9916 1821818 1690450 131368 0 1187470 862208 39685 20000 6529 6774 8816552 8879736 13175606 9732596 242537 241624 23468379 19742938 0 645000 0 645000 X 23468379 19097938 23468379 19097938 23468379 19742938 -275823 -4094618 0 X X 0 1 X 1 0 X X X 1 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 470376545 7 1 1689122 0 1 1689122 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23428694 323297 -2852235 1690450 37041 94327 19077938 21855708 74975 2876121 1248379 25226 104505 23428694 21276688 2783001 2097086 14471 92424 21855708 0.00000 0.06000 0.94000 0 0 0 ISHARES CORE S&P US GROWTH 1444534 F ISHARES CORE S&P US VALUE 3189651 F ISHARES RUSSELL MIDCAP 1427888 F VANGUARD TTL STK MKT 1222660 F INVESCO S&P 500 EQUAL WEIGHT 2447863 F 9732596 RELATED PARTY PAYABLE 645000 645000 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FUNDS ON AN ANNUAL BASIS TO HELP FULFILL THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE FOUNDATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REQUIRES DISCLOSURE AND RECOGNITION IN FINANCIAL STATEMENTS OF POSITIONS TAKEN IN A TAX RETURN ABOUT THE TAX TREATMENT OF TRANSACTIONS AND EVENTS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. TAX POSITIONS RELATIVE TO A NOT-FOR-PROFIT ORGANIZATION INCLUDE ACTIVITIES THAT MAY ENDANGER ITS EXEMPT PURPOSE AND STATUS AS AN EXEMPT ORGANIZATION. THE FOUNDATION BELIEVES IT COMPLIES WITH ALL RELEVANT TAX LAWS AND REGULATIONS, INCLUDING THOSE RELATED TO UNRELATED BUSINESS INCOME TAX, AND HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS; ACCORDINGLY, NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE STATEMENT OF FINANCIAL POSITION. 1 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 12401 W MAPLE ROAD OMAHA NE 68164 470376545 501(C)(3) 1689122 0 OPERATING SUPPORT 1 0 PROGRAM GRANT AWARDS 24 1328 PART I, LINE 2: THE GRANTS ARE TO RELATED ORGANIZATIONS AND ARE MONITORED BY SENIOR LEADERSHIP AND REPORTED BACK TO THE BOARD. 0 0 0 0 0 0 0 0 0 CHRIS MEHAFFEY SECRETARY/EXECUTIVE DIRECT 0 218026 0 0 0 0 0 33291 0 18005 0 269322 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE MID-AMERICA COUNCIL HAS THE POWER TO APPOINT DIRECTORS AFTER REVIEW OF THE PROPOSED SLATE TO FILL ANY CURRENT OR UPCOMING VACANCIES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWED THE 990 AND PROVIDED A COPY TO THE BOARD OF DIRECTORS. ANY COMMENTS OR CHANGES WERE MADE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND OFFICER ANNUALLY SIGNS A STATEMENT AFFIRMING THEY A) HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAVE READ AND UNDERSTAND THE POLICY, C) HAVE AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTAND THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, PERIODIC REVIEWS OF ACTIVITIES ARE CONDUCTED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND SELECTION PROCESS ARE PERFORMED BY THE SUPPORTED ORGANIZATION, BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL. NEITHER PROCESS HAS CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, LINE 15 THE FOUNDATION IS MANAGED BY THE BOARD OF DIRECTORS AND DOES NOT PROVIDE COMPENSATION TO ITS DIRECTORS. BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 12401 WEST MAPLE ROAD OMAHA NE 68164 470376545 PROMOTE BOY SCOUTS OF AMERICA PROGRAMS IN THE COUNCIL REGION NE 501(C)(3) LINE 7 0 GILLWELL FOUNDATION 12401 WEST MAPLE ROAD OMAHA NE 68164 844716050 MANAGE REAL AND PERSONAL PROPERTY AND SUPPORT THE MID-AMERICAL COUNCIL NE 501(C)(3) LINE 12A, I BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0