2024-11-14T15:19:45-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 410695583 VOYAGEURS AREA COUNCIL BOY SCOUTS OF AMERICA INC VOYA 2187295811 3877 STEBNER ROAD HERMANTOWN MN 55811 RICHARD AVERY INTERIM SCOUT EXECUTIVE/CEO 2187295811 2024-11-14 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-14 2023 2024-10-15 13:58:12Z MICHAEL COOPER 3877 STEBNER ROAD HERMANTOWN MN 55811 1151740 0 1761 X WWW.VAC-BSA.ORG X 1994 MN TO ENGAGE FAMILIES IN CHARACTER DEVELOPMENT THROUGH LEADERSHIP, CITIZENSHIP, AND PHYSICAL AND MENTAL WELLNESS WITHIN A SAFE ENVIRONMENT LED BY TRAINED LEADERS. 33 33 8 300 0 0 295572 313814 71702 240355 8513 120441 209915 201613 585702 876223 0 3215 0 0 407723 508241 0 0 120704 287357 474014 695080 985470 -109378 -109247 2056062 1335425 814830 229830 1241232 1105595 X THE VOYAGEURS AREA COUNCIL WILL ENGAGE FAMILIES IN CHARACTER DEVELOPMENT THROUGH LEADERSHIP, CITIZENSHIP, AND PHYSICAL AND MENTAL WELLNESS WITHIN A SAFE ENVIRONMENT LED BY TRAINED LEADERS. 0 0 782675 3215 333083 TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS. OVER 1,572 SERVED, THROUGH 99 CUB SCOUT PACKS, SCOUT BSA TROOPS OR VENTURING CREWS.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.SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AND GIRLS 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. 782675 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 33 33 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 MN WI X RICHARD AVERY 2187295811 3877 STEBNER ROAD HERMANTOWN MN 55811 MICHAEL COOPER BOARD CHAIR/PRESIDENT 6.00 X X 0 0 0 WILLIAM BERG COUNCIL COMMISSIONER 4.00 X X 0 0 0 ALLISON BARTA VP MEMBERSHIP (THRU NOV. 2023) 2.00 X X 0 0 0 LESLIE BACHELDER VP PROPERTIES 2.00 X X 0 0 0 STACEY DENNEE VP SAFETY 2.00 X X 0 0 0 PHIL JENSEN VP GOVERNANCE & ADMIN 4.00 X X 0 0 0 CATHERINE MCCARTHY VP TRAINING 2.00 X X 0 0 0 CHRISTOPHER MCMAHON VP COMMUNICATION 2.00 X X 0 0 0 TRACY WILLIAMS VP MARKETING 2.00 X X 0 0 0 MYRON STEVENSON TREASURER 2.00 X X 0 0 0 JIM BELDEN BOARD MEMBER 2.00 X 0 0 0 STEVEN BOROUGH BOARD MEMBER 2.00 X 0 0 0 FRANK EDWARDS BOARD MEMBER (THRU MARCH 2023) 2.00 X 0 0 0 RODNEY GILLSON BOARD MEMBER 2.00 X 0 0 0 BECKY HALL BOARD MEMBER 3.00 X 0 0 0 DUANE HILL BOARD MEMBER 2.00 X 0 0 0 STEVEN INKEL BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER JARMAN BOARD MEMBER 2.00 X 0 0 0 CLAIRE JARMAN BOARD MEMBER 2.00 X 0 0 0 JAY KNUTHS BOARD MEMBER 2.00 X 0 0 0 MICHAEL LUCCA BOARD MEMBER 2.00 X 0 0 0 RHIANNON MARTINEAU BOARD MEMBER 2.00 X 0 0 0 MICHAEL MAZZIO BOARD MEMBER (THRU NOV. 2023) 2.00 X 0 0 0 ERIC NEFF BOARD MEMBER (THRU JUNE 2023) 2.00 X 0 0 0 JULIANNE NORBIE BOARD MEMBER 2.00 X 0 0 0 PATRICK PFAHL BOARD MEMBER 2.00 X 0 0 0 DAVID POPELKA BOARD MEMBER 2.00 X 0 0 0 CHRIS ROBINSON BOARD MEMBER 2.00 X 0 0 0 MATTHEW ROUSE BOARD MEMBER 2.00 X 0 0 0 DAVID SAUER BOARD MEMBER 2.00 X 0 0 0 WADE SMITH BOARD MEMBER 2.00 X 0 0 0 MICHAEL STAUFFENECKER BOARD MEMBER 2.00 X 0 0 0 THEA STAUFFENECKER BOARD MEMBER 2.00 X 0 0 0 TERRY TILTON BOARD MEMBER 2.00 X 0 0 0 ROBERT WOODKE BOARD MEMBER 2.00 X 0 0 0 JEFFREY WRIGHT BOARD MEMBER 2.00 X 0 0 0 SHARON YUNG BOARD MEMBER/NOMINATING COMMITTEE CHAIR 2.00 X 0 0 0 BRADLEY OLSON SCOUT EXECUTIVE/CEO 40.00 X 91395 0 7714 91395 0 7714 0 0 0 0 0 19933 49570 244311 313814 ACTIVITIES 713990 213230 213230 CAMPING 721210 27125 27125 240355 77093 77093 43348 0 43348 43348 43348 16706 49570 6720 9986 9986 361525 268797 92728 92728 98899 98899 98899 876223 333083 0 229326 3215 3215 99109 79089 5828 14192 294898 235328 17340 42230 37538 29955 2208 5375 45728 36492 2688 6548 30968 24712 1821 4435 38505 38505 11002 1136 2872 6994 9576 8562 295 719 30583 25069 1096 4418 12820 10230 754 1836 27092 23327 1096 2669 71449 64591 1802 5056 76465 74997 191 1277 2338 1866 137 335 19575 19575 28345 23016 1551 3778 20521 16629 1133 2759 PROGRAM AND OTHER SUPPL 64744 61010 490 3244 RECOGNITION AND AWARDS 9992 7973 559 1460 RENTAL AND MAINTENANCE 5598 5009 171 418 45409 30894 1554 12961 985470 782675 82091 120704 1009010 181570 0 45947 20941 56050 33298 30198 42002 54712 44942 24967 526933 436419 96551 90514 790893 850901 18425 566 2056062 1335425 52171 47148 113965 19193 117258 130827 21235 32662 510201 0 814830 229830 X 620045 495185 621187 610410 1241232 1105595 2056062 1335425 -109247 -26390 0 X 0 0 0 X 214731 230020 383419 295572 313814 1437556 214731 230020 383419 295572 313814 1437556 1437556 22958 23176 8351 8513 77093 140091 42989 30286 8744 11305 9986 103310 52116 165592 210209 63936 98899 590752 2271709 2437621 0.63280 0.87930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 790893 3425 62754 6171 850901 920790 -125050 4847 790893 765781 10472 150125 5588 920790 0.35690 0.00000 0.64310 0 0 14554 14554 296348 282534 13814 12657 11330 1327 88442 77543 10899 114932 65012 49920 90514 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 STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE BOARD ANNUALLY DETERMINES HOW MUCH IT WILL APPROPRIATE FOR EXPENDITURE FOR OPERATING ACTIVITIES. MANAGEMENT AND THE BOARD ARE ENCOURAGED TO TARGET A DISTRIBUTION OF LESS THAN 4.5% OF MARKET VALUE. A 60 MONTH ROLLING AVERAGE SHOULD BE USED TO DETERMINE MARKET VALUE. BEMIDJI LAWN SOCIAL 25114 24309 805 500 GOLF CLASSIC 23705 20505 3200 4675 395 4 17457 4756 12701 1150 66276 49570 16706 4675 395 500 1150 6720 9986 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: MICHAEL STAUFFENECKER AND THEA STAUFFENECKER CHRISTOPHER JARMAN AND CLAIRE JARMAN FORM 990, PART VI, SECTION A, 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, PART VI, SECTION A, 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, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS WITHIN THEIR FIDUCIARY RESPONSIBILITY AND WITHIN THE POLICIES AND PROCEDURES OF THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW 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 THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES ARE EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, 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 A 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, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.