2023-11-13T07:05:21-05:00 2022-12-31 411806729 LICARI LARSEN AND COMPANY 130 W SUPERIOR ST STE 712 DULUTH MN 55802 990 2022-01-01 410695583 VOYAGEURS AREA COUNCIL BOY SCOUTS OF AMERICA INC VOYA 2187295811 3877 STEBNER ROAD HERMANTOWN MN 55810 BRAD OLSON EXECUTIVE DIRECTOR 2187404520 2023-10-15 BRAD OLSON 999009999 false STEVEN S LICARI CPA P00521417 2187222226 2023-10-27 2022 2023-04-26 12:10:37Z BRAD OLSON 3877 STEBNER ROAD HERMANTOWN MN 55811 856596 false X WWW.VAC-BSA.ORG X 1994 MN THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERDY BY THE CHARTGER FORM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 METHOS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 39 39 7 0 383419 295572 58181 71702 133368 8513 340930 209915 915898 585702 0 0 518821 407723 0 113048 769577 287357 1288398 695080 -372500 -109378 2214120 2056062 702446 814830 1511674 1241232 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERDY BY THE CHARTGER FORM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 METHOS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 547857 TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN THROUGH FIFTH-GRADE OR 5 TO 10 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 1/2 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. OVER 2850 SERVED, THROUGH 105 CUB SCOUT PACKS, BOY SCOUT TROOPS OR VENTURING CREWS. LEARNING FOR LIFE/EXPORING PROGRAMS AND TRAINING PROGRAMS. 547857 true false false false false false false false true false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 7 true false false false false false false false false X 39 39 true false false false true true true true true false false true true true true false false true false false MN WI MI X X BRAD OLSON 2187295811 3877 STEBNER ROAD HERMANTOWN MN 55811 X BOARD LIST - SEE ATTACHED BOARD 1.00 X 0 0 0 MICHAEL JENKINS EXECUTIVE OF X 0 0 0 BRAD OLSON EXECUTIVE DI X 0 0 0 false false false 64391 20659 210522 295572 ACTIVITIES 900099 44270 44270 CAMPING 900099 27432 27432 71702 8513 8513 20430 64391 9125 11305 396443 261769 134674 134674 OTHER REVENUE 900099 63936 63936 63936 585702 270312 8513 X 307258 245192 18067 43999 78426 62584 4612 11230 22039 17587 1296 3156 79323 63353 4649 11321 12816 10673 166 1977 36793 33096 933 2764 20885 16103 1177 3605 4862 3611 211 1040 89 71 5 13 15148 12548 757 1843 18733 15860 837 2036 OTHER EXPENSES 39915 24013 193 15709 PAYMENTS TO NAT. ORG. 14437 14437 RECOGNITION AWARDS 11354 2180 25 9149 TELEPHONE 10788 8736 597 1455 22214 17813 650 3751 695080 547857 34175 113048 940194 1009010 31060 20941 176954 33298 44479 42002 16859 44942 504625 408074 65359 96551 920790 790893 18425 18425 2214120 2056062 65649 52171 3160 113965 123436 117258 21235 510201 510201 702446 814830 X 893487 620045 618187 621187 1511674 1241232 2214120 2056062 -109378 -161064 X false true X true false X 214130 214731 230020 383419 295572 1337872 214130 214731 230020 383419 295572 1337872 1337872 14895 22958 23176 8351 8513 77893 53557 52116 105673 1521438 2453086 0.87930 0.85320 X PART II, LINE 10 105,673 false false 14554 14554 299717 287353 12364 182181 120721 61460 8173 8173 96551 SETTLEMENT TRUST 510201 510201 424638 -161064 -161064 585702 585702 695080 695080 695080 AUCTION 84821 64391 20430 9125 84821 64391 20430 9125 9125 11305 FORM 990 - ORGANIZATION'S MISSION THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERDY BY THE CHARTGER FORM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 METHOS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 2, PART III, LINE 4A TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN THROUGH FIFTH-GRADE OR 5 TO 10 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 1/2 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. OVER 2850 SERVED, THROUGH 105 CUB SCOUT PACKS, BOY SCOUT TROOPS OR VENTURING CREWS. LEARNING FOR LIFE/EXPORING PROGRAMS AND TRAINING PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 2 FRED ROUSE MATT ROUSE FATHER AND SON ERNIE STAUFFENECKER THEA STAUFFENECKER FATHER AND DAUGHTER IN LAWS FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERS OF THE COUNCIL ARE CLASSED AS EITHER MEMBERS-AT-LARGE OR CHARTER ORGANIZATION REPRESENTATIVES. ALL MEMBERS ARE ELECTED EVERY YEAR AND HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE, OUR VOTING MEMBERS TO THE NATIONAL COUNCIL, AND AN ADVISORY COUNCIL. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMETNS AS OF THE CLSOE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFREO THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS WITHIN THIER FIDUCIARY RESPONSIBILITY AND WITHIN THE POLICIES AND PROCEDURES OF THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THEH COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVEIW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO TEH ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULE IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND PROFESSIONAL EMPLOYEES, THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUIRES IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATION ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT IT THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NAITONAL COUNCIL, BOYS SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G FEES 63,353 4,649 11,321