2024-08-28T12:11:42-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 390806342 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL-OPERATING BOYS 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 PAUL SCHWARTZ SCOUT EXECUTIVE 2625444881 2024-08-28 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-08-28 2023 2024-08-08 14:25:15Z PAUL SCHWARTZ 804 BLUEMOUND ROAD WAUKESHA WI 531881698 3619931 0 1761 X WWW.PACBSA.ORG X 1931 WI TO PROMOTE THE ABILITY OF BOYS, GIRLS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 55 55 53 1300 0 0 981744 1172939 645687 866556 51441 81648 485885 443824 2164757 2564967 182599 0 0 0 1078890 1122417 0 0 79119 794994 840630 2056483 1963047 108274 601920 3344021 4066547 309262 429868 3034759 3636679 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUE OF THE SCOUT OATH AND LAW. 0 0 1779937 0 1195323 THE COUNCIL DEVELOPS CHARACTER, CITIZENSHIP AND PERSONAL FITNESS IN YOUNG PEOPLE IN OUR AREA THROUGH THE PROGRAM AND ACTIVITIES OF THE BOY SCOUTS OF AMERICA. TOTAL YOUTH SERVED IN 2023 - 3,958. 1779937 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 3 0 53 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 55 55 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X HALEY LANNAN 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 CRAIG SCHIEFELBEIN PRESIDENT 1.00 X X 0 0 0 LEO LESCH IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MARK RZEZNIK COUNCIL COMMISSIONER 1.00 X X 0 0 0 MIKE GARVEY EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 MIKE SCHMELING TREASURER 1.00 X X 0 0 0 DAVE PETERSON LEGAL COUNCIL 1.00 X X 0 0 0 MIKE HIGBEE VICE PRESIDENT ADMIN. & GOV. 1.00 X X 0 0 0 CHADWICK DELUKA VICE-PRESIDENT FINANCE 1.00 X X 0 0 0 JESSE WILDER VICE-PRESIDENT FUND DEVEL. 1.00 X X 0 0 0 BRIAN NELSON VICE-PRESIDENT MARKETING 1.00 X X 0 0 0 KURT STANICH VICE-PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 KATHY BOYD VICE-PRESIDENT OPERATIONS 1.00 X X 0 0 0 ANDREW PAPROCKI VP OPERATIONS (DECEASED JUNE) 1.00 X X 0 0 0 DAVE DELLAGNESE VICE-PRESIDENT PROGRAM 1.00 X X 0 0 0 TOM CURL VICE-PRESIDENT STRATEGIC 1.00 X X 0 0 0 DAVE BAHL SR MEMBER 1.00 X 0 0 0 DAVE BECKER MEMBER 1.00 X 0 0 0 JIM BERES MEMBER 1.00 X 0 0 0 JOHN BORDEN MEMBER (TERMED JANUARY) 1.00 X 0 0 0 GARRETT BRIGMAN MEMBER 1.00 X 0 0 0 JEFFRY BRIGMAN MEMBER 1.00 1.00 X 0 0 0 NICK CIESINSKI MEMBER 1.00 X 0 0 0 ANTHONY CONSIGLIO MEMBER 1.00 X 0 0 0 LAURA CRUSE MEMBER 1.00 X 0 0 0 DEAN DANNER MEMBER 1.00 X 0 0 0 KEITH EINEKE MEMBER (TERMED JANUARY) 1.00 X 0 0 0 SHAWN FAESSLER MEMBER 1.00 X 0 0 0 HARRY FARCHMIN MEMBER 1.00 X 0 0 0 JEAN GUZZETTA MEMBER 1.00 X 0 0 0 DAN HART MEMBER 1.00 X 0 0 0 KEITH HENDERSON MEMBER 1.00 X 0 0 0 TOM HOCHULI MEMBER 1.00 X 0 0 0 RALPH KINNEY MEMBER 1.00 X 0 0 0 JEFF KOWAL MEMBER 1.00 X 0 0 0 TRUDY MALONE MEMBER 1.00 X 0 0 0 MARK MATTHIESEN MEMBER 1.00 X 0 0 0 HARRY MATTOX MEMBER 1.00 X 0 0 0 CHRIS MATHENY MEMBER 1.00 X 0 0 0 DIANE MCGEEN MEMBER 1.00 X 0 0 0 SHAUN MCNAMEE MEMBER 1.00 X 0 0 0 BRETT MILLER MEMBER 1.00 1.00 X 0 0 0 SUSAN MILLER MEMBER 1.00 X 0 0 0 JAMES MURRAY MEMBER 1.00 X 0 0 0 JEFFREY PACKEE MEMBER 1.00 X 0 0 0 BRUCE PRANGE MEMBER 1.00 X 0 0 0 CATHY PRIEM MEMBER (TERMED JANUARY) 1.00 X 0 0 0 RYAN RETHWISCH MEMBER 1.00 X 0 0 0 JACK RIESCH MEMBER 1.00 X 0 0 0 JEFF SCHMID MEMBER 1.00 X 0 0 0 JOE SCHMIDT MEMBER 1.00 X 0 0 0 KATHLENE SISSON MEMBER 1.00 X 0 0 0 FREDERICK SITZBERGER MEMBER (TERMED JANUARY) 1.00 X 0 0 0 LAURIE STEIN MEMBER 1.00 X 0 0 0 MARIANNE STONE MEMBER 1.00 X 0 0 0 LUCIEN VAN ELSEN MEMBER 1.00 X 0 0 0 MATT VICK MEMBER 1.00 X 0 0 0 RICH WARD MEMBER 1.00 X 0 0 0 LARRY WINKELHAKE MEMBER 1.00 X 0 0 0 TOM WRIGHT MEMBER 1.00 X 0 0 0 JOE ZIDANIC MEMBER 1.00 X 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 50.00 1.00 X 171652 0 7626 CONNIE JADOWSKI ASSISTANT SCOUT EXECUTIVE 50.00 X 110646 0 14486 282298 0 22112 2 0 1 0 MSI GENERAL CORP PO BOX 7 OCONOMOWOC WI 53066 CONSTRUCTION SERVICES 471062 1 84433 176755 1122 910629 1172939 CAMPING REVENUE 624100 739325 739325 ACTIVITIES REVENUE 624100 127231 127231 866556 81648 81648 33835 0 33835 33835 33835 156155 176755 76379 79776 79776 1307352 978585 328767 328767 1446 1446 1446 2564967 1195323 0 196705 179278 157765 8964 12549 694946 628617 27637 38692 87703 78109 3998 5596 83931 74726 3835 5370 76559 68956 3168 4435 17560 17560 1000 1000 16870 15272 666 932 14363 12705 691 967 142746 139060 1536 2150 35255 32591 1110 1554 6669 6604 27 38 29917 29917 116482 112553 1637 2292 15135 11646 1454 2035 SUPPLIES 411719 410521 499 699 EQUIPMENT RENTAL AND MA 8757 6496 942 1319 RECOGNITION AWARDS 6688 6618 29 41 17469 16698 321 450 1963047 1779937 103991 79119 882540 820621 304451 597766 282447 197817 67463 97644 3996 4235 77500 63168 4555339 2276605 1709219 2278734 16405 6562 3344021 4066547 46255 258506 101929 37430 144177 127112 16901 6820 309262 429868 X 1342388 1263550 1692371 2373129 3034759 3636679 3344021 4066547 601920 0 X 0 1 X 1 0 X 938967 860673 689095 981744 1172939 4643418 938967 860673 689095 981744 1172939 4643418 85009 4558409 118211 142418 178588 86645 115483 641345 79776 79776 5364539 10449050 0.84970 0.86010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2168165 8721 472275 1122 29646 2618393 2579970 247326 -629873 29258 2168165 2649448 34104 248848 1189 351241 2579970 2502699 11286 223850 88387 2649448 2208590 10200 372157 88248 2502699 0.36000 0.60000 0.04000 0 1 0 25575 25575 3278537 1802828 1475709 441322 339355 101967 809905 134422 675483 2278734 FINANCE LEASE LIABILITY 6820 6820 X 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 HAS A SPENDING POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 3% OF THE VALUE OF THE TRUST'S ASSETS AS OF AUGUST 31ST OF THE PRIOR YEAR, BUT CAN RANGE FROM 0% TO 5% OF THE VALUE OF THE TRUST'S ASSETS BASED ON CIRCUMSTANCES SUCH AS THE PERFORMANCE OF THE FUNDS, SPECIAL FUNDING OPERATIONS/REQUESTS OF THE COUNCIL AND OTHER FACTORS CONSIDERED BY THE TRUST COMMITTEE. THE COUNCIL APPROVED A 5% DISTRIBUTION FOR THE YEAR ENDING DECEMBER 31, 2023. PART X, LINE 2: 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 CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. LEADERSHIP DINNER 103990 71645 32345 1386 6300 1000 553 GOLF CLASSIC 63554 27743 35811 9785 8859 3085 3 165366 77367 87999 19232 7903 5700 12576 332910 176755 156155 30403 23062 6700 16214 76379 79776 X X X X 0 0 0 0 0 0 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 171266 0 0 0 386 0 5107 0 2519 0 179278 0 0 0 HALEY LANNAN RELATED TO BOARD MEMBER DIANE MCGEEN 55143 EMPLOYEE WAGES 0 FORM 990, PART VI, SECTION A, LINE 2 GARRETT BRIGMAN AND JEFFRY BRIGMAN HAVE A FAMILY RELATIONSHIP. BRETT MILLER AND SUSAN MILLER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION EXTENDS CHARTERS TO COMMUNITY ORGANIZATIONS TO PROVIDE THE SCOUTING PROGRAM TO THEIR YOUTH. EACH ORGANIZATION THAT CHARTERS ONE OR MORE UNITS HAS A CHARTER ORGANIZATION REPRESENTATIVE (MEMBER) THAT IS A VOTING MEMBER OF THE COUNCIL. THESE MEMBERS ARE CLASSIFIED AS "ACTIVE MEMBERS" PER THE ORGANIZATION'S BYLAWS. THERE ARE 3 OTHER CLASSES OF NON-VOTING MEMBERS: ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT AND APPROVE THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO KEY OFFICERS AND BOARD MEMBERS FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT-OF-INTEREST POLICY FOR BOTH EMPLOYEES AND BOARD MEMBERS. THE POLICY THAT APPLIES TO BOARD MEMBERS DETAILS WHAT IS CONSIDERED A TRANSACTION OR ACTION THAT RESULTS IN A CONFLICT OF INTEREST. IF A CONFLICT IS PRESENT, THE INTERESTED BOARD MEMBER MUST ABSTAIN FROM DISCUSSION, VOTING, OR ANY OTHER ACTION TAKEN IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO THE TRANSACTION IN QUESTION. THE INTERESTED BOARD MEMBER IS TO PROMPTLY REPORT THEIR CONFLICT TO THE CHAIRMAN AS SOON AS THEY ARE AWARE OF SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT ANNUALLY APPOINTS A COMPENSATION COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVES AND DETERMINE ANY ADJUSTMENTS TO SALARY AND BENEFITS. THIS REVIEW IS DONE IN CONSULTATION WITH THE AREA DIRECTOR, ASSISTANT REGIONAL DIRECTOR, OR DEPUTY REGIONAL DIRECTOR. THE COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION AND PROCEDURES SATISFY THE INTERMEDIATE SANCTIONS REQUIREMENTS AS REQUIRED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE COUNCIL SERVICE CENTER. BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND 804 BLUEMOUND ROAD WAUKESHA WI 53188 277441800 TRUST FUND OF THE BOY SCOUTS OF AMERICA, POTAWATOMI AREA COUNCIL WI 501(C)(3) LINE 7 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - OPERATING 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0