2024-07-31T15:50:22-05:00 2023-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN STREET SUITE 200 SOUTH BEND IN 46601 990 2023-01-01 356034215 LASALLE COUNCIL INC BOY SCOUTS OF AMERICA #165 TRUST LASA 5742890337 1340 SOUTH BEND AVE SOUTH BEND IN 46617 JOHN CARY SCOUT EXECUTIVE / CEO 5742890337 2024-07-30 1 0 MARGENE ZINK P01222961 5742894011 2024-07-30 2023 2024-08-08 14:25:15Z JOHN CARY 1340 SOUTH BEND AVE SOUTH BEND IN 466171424 83386 0 1761 X N/A X 1974 IN TO PROVIDE THE COUNCIL (LASALLE COUNCIL, INC., BOY SCOUTS OF AMERICA #165 EIN: 35-0867966) WITH INCREASING FINANCIAL SUPPORT FOR BOTH OPERATING AND CAPITAL NEEDS. 46 46 0 0 0 0 3260 25 0 0 41364 61640 0 0 44624 61665 148000 145000 0 0 0 0 0 0 0 12292 11347 160292 156347 -115668 -94682 2310524 2516006 0 0 2310524 2516006 N/A 0 0 145000 145000 THE TRUST CONSISTS OF INVESTMENTS, THE PROCEEDS OF WHICH ARE PARTIALLY AVAILABLE FOR DISBURSEMENT TO LASALLE COUNCIL, INC., BOY SCOUTS OF AMERICA #165 FOR USE IN ITS EXEMPT PURPOSE. THE AVAILABILITY OF FUNDS IS DETERMINED BY THE RULES SET FORTH IN THE STATEMENT OF INVESTMENT POLICY AND SPENDING POLICY FOR THE TRUST. 145000 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 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 46 46 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X DAWN EDDINS 5742890337 1340 SOUTH BEND AVE SOUTH BEND IN 466171424 SUSAN BARRIBALL DIRECTOR 1.98 0.02 X 0 0 0 COLE DOOLITTLE DIRECTOR 1.98 0.02 X 0 0 0 MICHAEL GOTSCH DIRECTOR 1.98 0.02 X 0 0 0 JOSEPH GRABILL SR DIRECTOR 1.98 0.02 X 0 0 0 MARCELLUS LEBBIN SR DIRECTOR 1.98 0.02 X 0 0 0 ANDREW LEVENFELD DIRECTOR 1.98 0.02 X 0 0 0 DONALD LODE DIRECTOR 1.98 0.02 X 0 0 0 CARL LOESCH DIRECTOR 1.98 0.02 X 0 0 0 CARY MCCLENDON DIRECTOR 1.98 0.02 X 0 0 0 JOHN KELBEL DIRECTOR 1.98 0.02 X 0 0 0 KATHLEEN NEUHOFF DIRECTOR 1.98 0.02 X 0 0 0 DAVID NISWONGER DIRECTOR 1.98 0.02 X 0 0 0 DALE PARKISON DIRECTOR 1.98 0.02 X 0 0 0 THOMAS PEDAVOLI DIRECTOR 1.98 0.02 X 0 0 0 F PETER BRAASCH DIRECTOR 1.98 0.02 X 0 0 0 LAURA RAY DIRECTOR 1.98 0.02 X 0 0 0 PAUL SCIARRA DIRECTOR 1.98 0.02 X 0 0 0 JEFFREY SPARKS DIRECTOR 1.98 0.02 X 0 0 0 JAMES TROUT DIRECTOR 1.98 0.02 X 0 0 0 RICHARD URDA JR DIRECTOR 1.98 0.02 X 0 0 0 WILLIAM WILSON DIRECTOR 1.98 0.02 X 0 0 0 MARK WORTHLEY DIRECTOR 1.98 0.02 X 0 0 0 LEE BLAKEMORE DIRECTOR 1.98 0.02 X 0 0 0 DOLLY DUFFY DIRECTOR 1.98 0.02 X 0 0 0 JAMES LOYD DIRECTOR 1.98 0.02 X 0 0 0 BARBARA REGNITZ DIRECTOR 1.98 0.02 X 0 0 0 JAMES WELBORNE DIRECTOR 1.98 0.02 X 0 0 0 JASON WOGOMAN DIRECTOR 1.98 0.02 X 0 0 0 CHARLES HOUIN DIRECTOR 1.98 0.02 X 0 0 0 BRIAN KASAL DIRECTOR 1.98 0.02 X 0 0 0 SHANE LIES DIRECTOR 1.98 0.02 X 0 0 0 MARK PODGORSKI DIRECTOR 1.98 0.02 X 0 0 0 TIMOTHY STONER DIRECTOR 1.98 0.02 X 0 0 0 SERGIO CASTRO DIRECTOR 1.98 0.02 X 0 0 0 MICHAEL ZAPPIA DIRECTOR 1.98 0.02 X 0 0 0 CHRIS MILLER COUNCIL PRESIDENT 3.98 0.02 X X 0 0 0 DAVID HARNISH COUNCIL COMMISSIONER 3.98 0.02 X X 0 0 0 GREGORY KIL IMMEDIATE PAST PRESIDENT 1.98 0.02 X X 0 0 0 ASHLEY NOFFSINGER COUNCIL TREASURER 3.98 0.02 X X 0 0 0 JAMES MAUCK JR VP OF ADMINISTRATION 1.98 0.02 X X 0 0 0 KEVIN DAVIS VP OF DISTRICT OPERATIONS 1.98 0.02 X X 0 0 0 DAN ASLESON VP OF PROGRAMS 3.98 0.02 X X 0 0 0 JEFFREY CLYMER VP OF YOUTH PROTECTION TRA 1.98 0.02 X X 0 0 0 ROBERT BYCRAFT VP OF FUND DEVELOPMENT 1.98 0.02 X X 0 0 0 JOHN CALLAN VP OF PROPERTIES 1.98 0.02 X X 0 0 0 REX VOORHEIS VP OF RISK MANAGEMENT 1.98 0.02 X X 0 0 0 KATHLEEN MIKULA VP OF MEMBERSHIP 1.98 0.02 X X 0 0 0 BRAD BEUTTER PAST PAST PRESIDENT 3.98 0.02 X X 0 0 0 JOHN CARY SECRETARY OF THE BOARD/CEO 59.98 0.02 X 0 142126 22824 0 142126 22824 0 0 1 0 0 25 25 57478 57478 25883 21721 4162 4162 4162 61665 57478 0 4162 145000 145000 11347 11347 156347 145000 11347 0 3260 25 130000 130000 2177264 2385981 2310524 2516006 0 0 X 2106442 2291457 204082 224549 2310524 2516006 2310524 2516006 -94682 300164 0 X X 0 1 X 1 0 X X 1 LASALLE COUNCIL INC BOY SCOUTS OF AMERICA #165 350867966 7 1 145000 0 1 145000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2310524 25 361804 145000 11347 2516006 2923143 3260 -455587 148000 12292 2310524 2762260 1125 252024 80757 11509 2923143 2633360 3317 291769 154000 12186 2762260 2438703 17175 485896 295871 12543 2633360 0.91075 0.08925 1 0 0 X PART V, LINE 4: TO PROVIDE FINANCIAL SUPPORT FOR LASALLE COUNCIL, INC., BOY SCOUTS OF AMERICA #165, A 501(C)(3) ORGANIZATION. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ENTITY THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COUNCIL IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE COUNCIL HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE COUNCIL'S 2020 THROUGH 2022 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. 1 LASALLE COUNCIL INC BOY SCOUTS 1340 SOUTH BEND AVE SOUTH BEND IN 46617 350867966 501C3 145000 0 ACTUAL SEE PART IV 1 PART IV - ADDITIONAL INFORMATION PART 1 - THE MISSION OF THE TRUST IS TO PROVIDE LASALLE COUNCIL WITH FINANCIAL SUPPORT. THE MISSION OF LASALLE COUNCIL: THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL 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 METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 0 0 0 0 0 0 0 JOHN CARY SECRETARY OF THE BOARD/CEO 0 125634 0 0 0 16492 0 11733 0 11091 0 164950 0 0 FORM 990 - ADDITIONAL INFORMATION MISSION OF THE LASALLE COUNCIL, INC., BOY SCOUTS OF AMERICA #165: THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER AND FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL 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 PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION A, LINE 6 THE EXECUTIVE BOARD OF LASALLE COUNCIL, INC. BOY SCOUTS OF AMERICA #165 (THE COUNCIL), HAVING ESTABLISHED AND CREATED THE COUNCIL TRUST FUND #165 (THE TRUST) SHALL BE ITS GOVERNING BODY. THE COUNCIL HAS THE POWER TO APPOINT AND DISCHARGE THE TRUSTEE AS IT DEEMS APPROPRIATE AND SUBJECT TO THE PROVISIONS OF THE CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, GIVES BROAD POWERS TO THE TRUSTEE, AS ENUMERATED IN THE AGREEMENT OF TRUST, TO ADMINISTER THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS OF THE COUNCIL MAY ELECT MEMBERS-AT-LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE COUNCIL'S 990 IS REVIEWED BY THE FINANCIAL COMMITTEE AND APPROVED BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST FOLLOWS THE POLICY OF THE COUNCIL WHICH IS TO, AT LEAST ONCE A YEAR, DISTRIBUTE A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, TRUSTEES, 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. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S POLICY REGARDING DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS FOLLOWS THAT OF THE COUNCIL, WHICH IS THAT IF THE GOVERNING DOCUMENTS AND POLICIES OF THE COUNCIL ARE SUBJECT TO FEDERAL OR STATE DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 1340 SOUTH BEND AVE., SOUTH BEND, IN 46617: ALL DOCUMENTS AS REQUIRED BY LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990, CONSOLIDATED AUDITED FINANCIAL STATEMENTS, AND MINUTES OF THE EXECUTIVE BOARD MEETINGS. FORM 990 - ADDITIONAL INFORMATION A COMPLETE COPY OF THE TRUST'S FORM 990 AND SCHEDULES IS POSTED ON A SECURE WEBSITE IN ADVANCE OF FILING WITH THE IRS. THE EXECUTIVE BOARD OF DIRECTORS IS INVITED TO REVIEW THE RETURN PRIOR TO FILING. LASALLE COUNCIL INC BOY SCOUTS 1340 SOUTH BEND AVE SOUTH BEND IN 46617 350867966 SERVICE IN 501C3 LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LASALLE COUNCIL INC BOY SCOUTS B 145000 ACTUAL