2024-09-12T13:00:13-05:00 2023-12-31 390912608 HAWKINS ASH CPAS LLP ONE EAST WALDO BOULEVARD SUITE 5 MANITOWOC WI 542202912 990 2023-01-01 390813397 BOYSCOUTS OF AMERICA 627 SAMOSET COUNCIL BOYS 7153551450 3511 CAMP PHILLIPS ROAD WESTON WI 54476 JOHN OVERLAND SCOUT EXECUTIVE 7153551450 2024-08-28 1 0 JEFFREY DVORACHEK P00964591 9206847128 2024-08-28 2023 2024-08-08 14:25:15Z JOHN OVERLAND 3511 CAMP PHILLIPS ROAD WESTON WI 54476 3004437 0 1761 X WWW.SAMOSET.ORG X 1920 WI SAMOSET COUNCIL IS HIGHLY EFFECTIVE AT PROVIDING ACCESSIBLE & INCLUSIVE PROGRAMS THAT PREPARE YOUNG PEOPLE FOR LIFE THROUGH FUN, CHALLENGING, OUTDOOR EXPERIENCES; SERVICE TO THEIR COMMUNITIES; LEADERSHIP, TEAMWORK, AND LIFE SKILLS DEVELOPMENT; AND INSTILLING VALUES, SELF-RELIANCE, AND SELF-CONFIDENCE. OUR PROGRAMS ARE DELIVERED BY THE MOST PASSIONATE, HIGHLY TRAINED VOLUNTEERS AND PROFESSIONAL STAFF. 33 33 92 1063 0 0 1204322 630134 1107631 1277203 90262 -17849 380720 375959 2782935 2265447 0 0 0 0 1287574 1231885 0 0 132034 1468419 1332160 2755993 2564045 26942 -298598 4788271 4483801 249402 258102 4538869 4225699 SAMOSET COUNCIL, INC., BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING THE ABILITY OF YOUNG PEOPLE. 0 0 2162126 1292847 SAMOSET COUNCIL, INC. BOY SCOUTS OF AMERICA HAS FIVE MAIN PROGRAMS. IN 2023, OVER 2,201 YOUTH WERE REACHED THROUGH CUB SCOUTING, SCOUTS BSA, STEM SCOUTS, VENTURING AND EXPLORING. 2162126 1 1 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 1 0 0 0 1 0 0 92 1 0 0 0 0 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X SCOTT DOMINO 7153551450 3511 CAMP PHILLIPS ROAD WESTON WI 54476 JOHN OVERLAND SCOUT EXECUTIVE 50.00 X X 0 176272 41139 JESSE TISCHER PRESIDENT, INVESTMENT CMTE. 1.00 X X 0 0 0 THAD BROCKMAN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DICK AMELSE VP OF PROPERTIES 1.00 X X 0 0 0 KEVIN JANIS VP OF MEMBERSHIP 1.00 X X 0 0 0 CHRIS NEPPER VP OF PROGRAM 1.00 X X 0 0 0 BRIAN RIVET VP OF ADMINISTRATION 1.00 X X 0 0 0 DAVE SCHULT COUNCIL COMMISSIONER 1.00 X X 0 0 0 JEREMY THOMPSON TREASURER 1.00 X X 0 0 0 DENNIS BLASER DIRECTOR 1.00 X 0 0 0 BRIAN BOYD DIRECTOR 1.00 X 0 0 0 COLE BRUNER DIRECTOR 1.00 X 0 0 0 KLYE CRONAN DIRECTOR 1.00 X 0 0 0 ROGER DILLON DIRECTOR 1.00 X 0 0 0 CHRIS DONOVAN DIRECTOR 1.00 X 0 0 0 MIKE FRANSON DIRECTOR 1.00 X 0 0 0 ADAM KRASOWSKI DIRECTOR 1.00 X 0 0 0 JOHN MABRY DIRECTOR 1.00 X 0 0 0 PATRICK MARCELL DIRECTOR 1.00 X 0 0 0 BRIAN MELISKA DIRECTOR 1.00 X 0 0 0 DR MAJORIE MILLER DIRECTOR 1.00 X 0 0 0 DELETRIA NASH DIRECTOR 1.00 X 0 0 0 TOM NEWELL DIRECTOR 1.00 X 0 0 0 ALAN PANEK DIRECTOR 1.00 X 0 0 0 DR FREDERICK PREHN DIRECTOR 1.00 X 0 0 0 RICK RADLOFF DIRECTOR 1.00 X 0 0 0 KAREN RAJEK DIRECTOR 1.00 X 0 0 0 DR MARSHA SALZWEDEL DIRECTOR 1.00 X 0 0 0 LUCAS SCZYGELSKI DIRECTOR 1.00 X 0 0 0 STEPHANIE SMITH DIRECTOR 1.00 X 0 0 0 MARCIA TEPP DIRECTOR 1.00 X 0 0 0 MACKENZIE TORKARSI THRU SEP DIRECTOR 1.00 X 0 0 0 ERIC WANGEN DIRECTOR 1.00 X 0 0 0 MARK WOOD DIRECTOR 1.00 X 0 0 0 CHRIS TONER LEFT IN 2023 FORMER LEGAL COUNCIL 1.00 X 0 0 0 PETER BREY LEFT IN 2023 DIRECTOR 1.00 X 0 0 0 BRIAN NELSON LEFT IN 2023 DIRECTOR 1.00 X 0 0 0 BRIAN SACKMANN LEFT IN 2023 DIRECTOR 1.00 X 0 0 0 DAVID VISSER LEFT IN 2023 DIRECTOR 1.00 X 0 0 0 0 176272 41139 0 0 1 0 0 57250 39900 191214 341770 2768 630134 CAMPING REVENUE 900099 1162007 1162007 SCOUTING ACTIVITIES 900099 115196 115196 1277203 27561 27561 45410 -45410 -45410 -45410 881206 39900 566301 314905 314905 185702 127279 58423 58423 MISCELLANEOUS 900099 2631 2631 2631 2265447 1292847 0 342466 176272 89899 75797 10576 794509 689413 51849 53247 69156 50484 12448 6224 99353 72527 17884 8942 92595 76626 10646 5323 18600 18600 315 315 10234 10234 33840 26861 1314 5665 192974 180732 7209 5033 96143 89031 4741 2371 62859 61086 1182 591 31945 31945 175669 173725 1296 648 47196 44952 1496 748 SUPPLIES 494512 492849 867 796 ASSISTANCE TO CAMPERS 60251 51172 6053 3026 RECOGNITION AWARDS 44564 21577 618 22369 RENTAL & MAINTENANCE OF 40158 29008 5041 6109 22900 12184 10350 366 2564045 2162126 269885 132034 52146 -9402 1806414 1724744 119987 94700 2902 556 109779 120766 51067 47476 5906200 3458444 2619497 2447756 26479 57205 4788271 4483801 23784 41101 61344 62479 164274 154522 249402 258102 X 3450020 3235463 1088849 990236 4538869 4225699 4788271 4483801 -298598 3899 -18471 0 X X 0 1 X 1 0 X 1295200 1428610 1341679 1204322 630134 5899945 1295200 1428610 1341679 1204322 630134 5899945 391105 5508840 5196 2770 3426 35162 27561 74115 17302 1864 1188 1390 2631 24375 5998435 5698171 0.91840 0.90540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115222 115222 4245236 2262229 1983007 650979 546650 104329 894763 649565 245198 2447756 CUSTODIAN ACCOUNTS - UNITS 126884 OPERATING LEASE LIABILITY 27638 154522 X PART X, LINE 2: PART X, LINE 2 - THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCIL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE COUNCIL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE COUNCIL IS ALSO EXEMPT FROM STATE TAXATION. ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COUNCIL AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE COUNCIL WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE COUNCIL WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE COUNCIL'S FEDERAL RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED AND STATE RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. POPCORN SALES 862450 862450 540921 SPORTING CLAYS EVENT 39900 39900 1799 1938 8495 1 18756 18756 13148 921106 39900 881206 1799 1938 562564 566301 314905 0 0 0 0 0 0 0 0 0 JOHN OVERLAND SCOUT EXECUTIVE 0 176272 0 0 0 0 0 28255 0 12884 0 217411 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE PROVIDED TO THE SCOUT EXECUTIVE, THE ACCOUNTING EXECUTIVE, AND THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST STATEMENTS ANNUALLY. THESE STATEMENTS ARE REVIEWED AS PART OF THE PREPARATION OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE SCOUT EXECUTIVE WAS DETERMINED BY A HIRING COMMITTEE THAT THE NATIONAL BOY SCOUTS OF AMERICA WAS INVOLVED WITH. NATIONAL DETERMINED A SALARY RANGE BASED ON THE EXECUTIVE'S EXPERIENCE, THE JOB HE WAS APPLYING FOR, AND THE SIZE OF OUR COUNCIL. NATIONAL GAVE THE COMMITTEE A RANGE OF SALARY THEY COULD OFFER THE SCOUT EXECUTIVE. AN ANNUAL REVIEW IS DONE BY NATIONAL AND THEY PROVIDE A RECOMMENDATION FOR AN INCREASE IN SALARY (USUALLY A RANGE IS GIVEN)TO THE COUNCIL PRESIDENT. THE LOCAL COUNCIL'S BOARD THEN DETERMINES THE PERCENTAGE OF SALARY INCREASE BASED ON NATIONAL'S RECOMMENDATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS TO OVERSEE THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEARS. WAUSAU HOMES SCOUT CENTER INC 3511 CAMP PHILLIPS ROAD WESTON WI 54476 392042821 TO PROVIDE FACILITIES FOR BOTH THE BOY SCOUTS AND THE GIRL SCOUTS COUNCILS. WI 501(C)(3) LINE 12D, III-O N/A 0 BOY SCOUTS OF AMERICA TRUST FUND 3511 CAMP PHILLIPS ROAD WESTON WI 54476 237076816 TO GENERATE INVESTMENT INCOME TO PROVIDE OPERATING FUNDS FOR THE BOY SCOUTS. WI 501(C)(3) LINE 12A, I BOYSCOUTS OF AMERICA 627 SAMOSET COUNCIL INC 0 TESOMAS ALUMNI CAMPING TRUST 3511 CAMP PHILLIPS ROAD WESTON WI 54476 367200566 TO PROVIDE FINANCIAL ASSISTANCE TO BOY SCOUTS & LEADERS TO ATTEND CAMP WI 501(C)(3) LINE 12A, I BOYSCOUTS OF AMERICA 627 SAMOSET COUNCIL INC 0 CAMP PHILLIPS TRUST 3511 CAMP PHILLIPS ROAD WESTON WI 54476 396120929 TO PROVDIDE INCOME FOR MAINT, REPAIR, OR CAP EXPENDITURES FOR CAMP PHILLIPS. WI 501(C)(3) PF BOYSCOUTS OF AMERICA 627 SAMOSET COUNCIL INC 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 WAUSAU HOMES SCOUT CENTER INC B 2500 FMV BOY SCOUTS OF AMERICA TRUST FUND - SAMOSET COUNCIL C 81648 FMV CAMP PHILLIPS TRUST C 11400 FMV TESOMAS ALUMNI CAMPING TRUST C 98165 FMV WAUSAU HOMES SCOUT CENTER INC K 12300 FMV