2023-10-31T17:38:02-04:00 2022-12-31 431109768 KPM CPAS PC 1445 E REPUBLIC RD SPRINGFIELD MO 65804 990 2022-01-01 431901317 OZARK TRAILS COUNCIL TRUST FUND306 THE COMMERCE TRUST COMPANY TRUSTEE OZAR 4178831636 1616 S EASTGATE SPRINGFIELD MO 65809 THE COMMERCE TRUST COMPANY TRUSTEE 4178831636 2023-10-30 true COMMERCE TRUST 999009999 false KEITH M SEIWERT CPA P00825444 4178824300 2023-10-30 2022 2023-04-26 12:10:37Z JOHN S FEICK 1616 S EASTGATE SPRINGFIELD MO 65809 3880929 false X N/A X 1950 MO TO PROVIDE SUPPORT FOR SCOUTING IN THE OZARK TRAILS COUNCIL, BOY SCOUTS OF AMERICA. 48 48 0 48 0 40433 0 0 958981 115645 0 999414 115645 265995 283844 0 0 0 0 29564 28528 295559 312372 703855 -196727 6584873 5422749 0 6584873 5422749 X THE EXECUTIVE BOARD OF OZARK TRAILS COUNCIL, INC., BOY SCOUTS OF AMERICA 306, HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE OZARK TRAILS COUNCIL TRUST FUND, FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA. false false 283844 283844 PROVIDE SUPPORT TO THE PROGRAMS OF THE OZARKS TRAILS COUNCIL, INC., BOY SCOUTS OF AMERICA 306, WHOSE MISSION IS TO PROMOTE THE ABILITY OF BOYS AND GIRLS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF- RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 283844 true false false false false false false false false true false false false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 48 48 false false false false true true true true true true true true true true true true true true false false false X JOHN S FEICK 4178831636 1616 S EASTGATE SPRINGFIELD MO 65809 JOHN S FEICK SCOUT EXECUT 0.40 60.00 X 0 137995 32098 WILSON RILEY DANIELS BOARD PRESID 0.10 1.00 X X 0 0 0 STEVE GASSEL PAST PRESIDE 0.10 1.00 X X 0 0 0 WAYLAND MUELLER TREASURER 0.10 1.00 X X 0 0 0 BECKY BONNER VP - ENDOWME 0.10 1.00 X X 0 0 0 DAVID DORAN VP - MEMBERS 0.10 1.00 X X 0 0 0 DANIEL GOOD VP - PROGRAM 0.10 1.00 X X 0 0 0 TARA HORTON VP - MARKETI 0.10 1.00 X X 0 0 0 DONALD CHENEVERT VP - ADMINIS 0.10 1.00 X X 0 0 0 S DEAN PRICE VP - PROPERT 0.10 1.00 X X 0 0 0 MICHAEL WALKER COUNCIL COMM 0.10 1.00 X X 0 0 0 SCOTT CANNON DISTRICT CHA 0.10 1.00 X 0 0 0 BRAND KOPP DISTRICT CHA 0.10 1.00 X 0 0 0 MICHAEL RICKS DISTRICT CHA 0.10 1.00 X 0 0 0 JASON OSIEK DISTRICT CHA 0.10 1.00 X 0 0 0 JAMES KURTZ DISTRICT CHA 0.10 1.00 X 0 0 0 CHAD HARRIS DISTRICT CHA 0.10 1.00 X 0 0 0 JOEL ALEXANDER BOARD MEMBER 0.10 1.00 X 0 0 0 GLEN CAMERON BOARD MEMBER 0.10 1.00 X 0 0 0 DAVID CARTNER BOARD MEMBER 0.10 1.00 X 0 0 0 MICHAEL CLARKE BOARD MEMBER 0.10 1.00 X 0 0 0 CHRIS COCHRAN BOARD MEMBER 0.10 1.00 X 0 0 0 MICHAEL COSBY BOARD MEMBER 0.10 1.00 X 0 0 0 STEVEN FORRESTER BOARD MEMBER 0.10 1.00 X 0 0 0 LOUIS GRIESEMER BOARD MEMBER 0.10 1.00 X 0 0 0 DANIEL GUTIERREZ BOARD MEMBER 0.10 1.00 X 0 0 0 GENE HARTLEY BOARD MEMBER 0.10 1.00 X 0 0 0 CHARLES HILL BOARD MEMBER 0.10 1.00 X 0 0 0 GAIL HINSHAW BOARD MEMBER 0.10 1.00 X 0 0 0 BRAD HODSON BOARD MEMBER 0.10 1.00 X 0 0 0 JEFF HOLE BOARD MEMBER 0.10 1.00 X 0 0 0 GEORGE JOHNSON BOARD MEMBER 0.10 1.00 X 0 0 0 SUZI KIDD BOARD MEMBER 0.10 1.00 X 0 0 0 CURTIS KLOTZ BOARD MEMBER 0.10 1.00 X 0 0 0 RUSS LEWIS BOARD MEMBER 0.10 1.00 X 0 0 0 RON MARTIN BOARD MEMBER 0.10 1.00 X 0 0 0 KEITH MCCOY BOARD MEMBER 0.10 1.00 X 0 0 0 LYLE MORGAN BOARD MEMBER 0.10 1.00 X 0 0 0 MICK NITSCH BOARD MEMBER 0.10 1.00 X 0 0 0 MARK PETERMAN BOARD MEMBER 0.10 1.00 X 0 0 0 KIRSTEN POPPEN BOARD MEMBER 0.10 1.00 X 0 0 0 JOHN PRATT BOARD MEMBER 0.10 1.00 X 0 0 0 STEVE REITH BOARD MEMBER 0.10 1.00 X 0 0 0 TOM ROUSE BOARD MEMBER 0.10 1.00 X 0 0 0 GARY SMITH BOARD MEMBER 0.10 1.00 X 0 0 0 TOM UPDEGRAFF BOARD MEMBER 0.10 1.00 X 0 0 0 JOHN VIEW BOARD MEMBER 0.10 1.00 X 0 0 0 WILLIAM WESTER BOARD MEMBER 0.10 1.00 X 0 0 0 MARY ZIMMERMAN BOARD MEMBER 0.10 1.00 X 0 0 0 THE COMMERCE TRUST COMPANY TRUSTEE X 0 0 0 137995 32098 false true false 99363 99363 3781566 3765284 16282 16282 16282 115645 115645 283844 283844 28528 28528 312372 283844 28528 0 2035494 634814 4549379 4787935 6584873 5422749 0 0 X 2483087 1320963 4101786 4101786 6584873 5422749 6584873 5422749 -196727 -965397 X false true X true false X X 1 OZARK TRAILS COUNCIL BOY SCOUTS OF AMERICA 306 440546294 7 true 283844 0 1 283844 0 true false false false false false false false false false false false false false false true 6584873 -849751 283844 28528 5422750 5962749 40433 877250 265995 29564 6584873 5387083 305345 628888 263814 70836 23917 5962749 4633625 1051654 275383 22813 5387083 5223158 -380234 185869 23430 4633625 0.24360 0.75640 false false X SCHEDULE D, PAGE 2, PART V, LINE 4 MOST OF THE ENDOWMENT FUND INCOME IS UNRESTRICTED AND USED FOR THE COUNCIL'S GENERAL OPERATING PURPOSE. RESTRICTED FUNDS ARE USED PER THE RESTRICTIONS. SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. 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 FINANCIAL STATEMENTS. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THERE WERE NO INTEREST OR PENALTIES RECORDED IN ITS FINANCIAL STATEMENTS. THE COUNCILS FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES FOR THE YEARS ENDING DECEMBER 31, 2021, 2020 AND 2019, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY THREE YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XIII THE COUNCIL'S ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INTERPRETATION OF RELEVANT LAW THE COUNCIL IS SUBJECT TO THE STATE PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (SPMIFA) AND, THUS, CLASSIFIES AMOUNTS IN ITS DONOR-RESTRICTED ENDOWMENT FUNDS AS NET ASSETS WITH DONOR RESTRICTIONS BECAUSE THOSE NET ASSETS ARE TIME RESTRICTED UNTIL THE BOARD OF DIRECTORS APPROPRIATES SUCH AMOUNTS FOR EXPENDITURE. MOST OF THOSE NET ASSETS ALSO ARE SUBJECT TO PURPOSE RESTRICTIONS THAT MUST BE MET BEFORE RECLASSIFYING THOSE NET ASSETS TO NET ASSETS WITHOUT DONOR RESTRICTIONS. THE COUNCIL'S BOARD OF DIRECTORS HAS INTERPRETED SPMIFA AS NOT REQUIRING THE MAINTENANCE OF PURCHASING POWER OF THE ORIGINAL GIFT AMOUNT CONTRIBUTED TO AN ENDOWMENT FUND, UNLESS A DONOR STIPULATES THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, WHEN REVIEWING ITS DONOR-RESTRICTED ENDOWMENT FUNDS, THE COUNCIL CONSIDERS A FUND TO BE UNDERWATER IF THE FAIR VALUE OF THE FUND IS LESS THAN THE SUM OF (A) THE ORIGINAL VALUE OF INITIAL AND SUBSEQUENT GIFT AMOUNTS DONATED TO THE FUND AND (B) ANY ACCUMULATIONS TO THE FUND THAT ARE REQUIRED TO BE MAINTAINED IN PERPETUITY IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT. THE COUNCIL HAS INTERPRETED SPMIFA TO PERMIT SPENDING FROM UNDERWATER FUNDS IN ACCORDANCE WITH THE PRUDENT MEASURES REQUIRED UNDER THE LAW. ADDITIONALLY, IN ACCORDANCE WITH SPMIFA, THE COUNCIL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: 1. THE DURATION AND PRESERVATION OF THE FUND 2. THE PURPOSES OF THE COUNCIL AND THE DONOR-RESTRICTED ENDOWMENT FUND 3. GENERAL ECONOMIC CONDITIONS 4. THE POSSIBLE EFFECT OF INFLATION AND DEFLATION 5. THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS 6. OTHER RESOURCES OF THE COUNCIL 7. THE INVESTMENT POLICIES OF THE COUNCIL RETURN OBJECTIVES AND RISK PARAMETERS THE COUNCIL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR- RESTRICTED FUNDS THAT THE COUNCIL MUST HOLD IN PERPETUITY OR FOR A DONOR- SPECIFIED PERIOD AS WELL AS BOARD-DESIGNATED FUNDS. STRATEGIES EMPLOYED FOR ACHIEVING OBJECTIVES TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE COUNCIL RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE COUNCIL TARGETS A DIVERSE ASSET ALLOCATION THAT PLACES GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS, (70%) TO ACHIEVE ITS LONGTERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. true OZARK TRAILS COUNCIL 306 BOY SCOU 1616 S EASTGATE SPRINGFIELD MO 65809 440546294 501C3 283844 SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS TO ORGANIZATIONS ARE ONLY MADE TO RELATED ORGANIZATIONS WITH MONITORING BY THE ORGANIZATIONS' MUTUAL BOARD MEMBERS REPORTING USE OF FUNDS. false false false false false false false false false JOHN S FEICK SCOUT EXECUTIVE 137995 4519 27579 170093 SCHEDULE J, PART III THE EXECUTIVE OFFICER IS COMPENSATED BY OZARKS TRAILS COUNCIL, INC., BOY SCOUTS OF AMERICA 306. THE CHIEF EXECUTIVE OFFICER COMPENSATION AND BENEFITS PACKAGE IS DISCUSSED AND APPROVED BY THE COMPENSATION AND BENEFITS COMMITTEE AND THE APPROVED BY THE BOARD EVERY YEAR. FORM 990 - ORGANIZATION'S MISSION THE EXECUTIVE BOARD OF OZARK TRAILS COUNCIL, INC., BOY SCOUTS OF AMERICA 306, HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE OZARK TRAILS COUNCIL TRUST FUND, FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY. MEMBERS AT LARGE AND EXECUTIVE BOARD MEMBERS HAVE A RIGHT TO VOTE FOR MEMBERS OF THE BOARD AND OFFICES OF OUR COUNCIL. THE EXECUTIVE BOARD FOLLOWS THE RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA AND ADMINISTERS THE PROGRAM. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE ORGANIZATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 9 THE COMMERCE TRUST COMPANY 1345 E BATTLEFIELD RD SPRINGFIELD, MO 65804 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS DISTRIBUTED TO BOTH THE TRUSTEE AND THE COUNCIL'S EXECUTIVE COMMITTEE FOR APPROVAL BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C INTERESTED PERSONS ANNUALLY SIGN AFFIRMATIONS OF COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICIES. INTERESTED PERSONS: ANY DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWER, OR A PERSON WITH A FINANCIAL INTEREST. INTERESTED PERSONS MUST DISCLOSE THE EXISTENCE OF A POSSIBLE CONFLICT OF INTEREST. ONCE DISCLOSED, THE BOARD REVIEWS THE SITUATION AND DETERMINES IF A CONFLICT EXISTS. THE BOARD WILL VOTE TO ACCEPT OR REJECT THE TRANSACTION WITH THE INTERESTED PERSON. THE INTERESTED PERSON IS NOT ALLOWED TO VOTE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. OZARK TRAILS COUNCIL 306 BOY SCOU 1616 S EASTGATE SPRINGFIELD MO 65809 440546294 SCOUT PROG MO 501C3 7 NA false CAMP ARROWHEAD ENDOWMENT FUND 1616 S EASTGATE SPRINGFIELD MO 65809 431901316 PROVIDE SU MO 501C3 10 OZARK TRAI false false true false false false false false false false false false false false true true false false false false OZARK TRAILS COUNCIL 306 BOY SCOU B 283844 CASH