2024-09-24T14:13:06-05:00 2023-12-31 946214841 ARMANINO LLP 6 CITYPLACE DRIVE SUITE 900 ST LOUIS MO 63141 990 2023-01-01 436075050 GREATER ST LOUIS BOY SCOUT TRUST FUND GREA 3143610600 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 JOSEPH SADEWASSER SCOUT EXECUTIVE/CEO 3143610600 2024-09-19 1 1 JENNIFER M VACHA P01251998 3149831200 2024-09-04 2023 2024-08-08 14:25:15Z US BANK 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 10034908 0 X WWW.STLBSA.ORG X 1936 MO TO SUPPORT BOYS SCOUTS OF AMERICA - #312, THE GREATER ST. LOUIS AREA COUNCIL 89 89 0 101 0 0 458815 631390 0 0 1885052 1733666 2792 88 2346659 2365144 2289397 2346934 0 0 0 0 0 0 0 230993 20033 2520390 2366967 -173731 -1823 53404389 58657987 0 0 53404389 58657987 INVESTMENTS HELD BY THE GREATER ST. LOUIS BOY SCOUT TRUST FUND ARE USED IN THE SUPPORT OF BOY SCOUTS OF AMERICA, 312 - GREATER ST. LOUIS AREA COUNCIL. 0 0 2347080 2346934 GRANTS TO BOY SCOUTS OF AMERICA, 312 - GREATER ST. LOUIS AREA COUNCIL IN ACCORDANCE WITH THE TRUST AGREEMENT'S SPENDING RULE AND OTHER COUNCIL NEEDS AS DETERMINED BY THE BOARD OF DIRECTORS. 2347080 1 1 0 0 0 0 0 0 0 1 0 0 0 1 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 89 89 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 X JOSEPH SADEWASSER 3143610600 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 JOSEPH D SADEWASSER SCOUT EXECUTIVE/CEO & SECRETARY 1.00 40.00 X 0 292709 21934 US BANK TRUSTEE 1.00 X 19887 0 0 MICHAEL J SCULLY CHAIRMAN OF THE BOARD 1.00 1.00 X X 0 0 0 LOUIS B ECKELKAMP III COUNCIL PRESIDENT 1.00 1.00 X X 0 0 0 KENNETH W DOBBINS COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 LB ECKELKAMP JR COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 SAM FOX COUNCIL VICE PRESIDENT* SEE SCH O 1.00 1.00 X X 0 0 0 DOUGLAS E HILL COUNCIL VICE PRESIDENT* SEE SCH O 1.00 1.00 X X 0 0 0 JEFFREY R HOELSCHER COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 NEVADA A KENT IV COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 ART J MCCOY II COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 KEVIN MCDANIEL COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 DAVID L STEWARD COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 JACK E THOMAS COUNCIL VICE PRESIDENT 1.00 1.00 X X 0 0 0 MICHAEL B KENNEDY JR COUNCIL TREASURER 1.00 1.00 X X 0 0 0 RONALD STEPHENS COUNCIL COMMISSIONER 1.00 1.00 X X 0 0 0 HAROLD R BURROUGHS ESQ COUNCIL ATTORNEY 1.00 1.00 X X 0 0 0 PAUL T COMBS EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 JAMES D ECKHOFF EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 LINDSEY J GRAVES EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 MARK A HINRICHS EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 MICHAEL C MARCHAL EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 KAREN M VANGYIA EXECUTIVE COMMITTEE MEMBER 1.00 1.00 X X 0 0 0 HOPE K ABRAMOV ESQ EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KELVIN R ADAMS EXECUTIVE BOARD MEMBER (RES. 4/23) 1.00 1.00 X 0 0 0 TOMMY AUSTIN EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KRISTIE L BAILEY EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JONATHAN BORCHERS OZARK TRAILBLAZERS DIST. CHAIRMAN 1.00 1.00 X 0 0 0 BLACKFORD F BRAUER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 STEVEN BURGHART EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 MARK E BURKHART EXECUTIVE BOARD MEMBER (RES. 8/23) 1.00 1.00 X 0 0 0 WINSTON CALVERT EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 G KENNETH CAPPS EXECUTIVE BOARD MEMBER* SEE SCH O 1.00 1.00 X 0 0 0 ANDREW CARRUTHERS CAHOKIA MOUNDS DISTRICT CHAIR 1.00 1.00 X 0 0 0 CARLYNDA COLEMAN ILLINI DISTRICT CHAIR 1.00 1.00 X 0 0 0 LATONIA COLLINS-SMITH EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 HARRY L CRISP II EXECUTIVE BOARD MEMBER* SEE SCH O 1.00 1.00 X 0 0 0 KEITH DAVIDSON EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JOSEPH S DAVIS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 REGINALD D DICKSON EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT J DIERBERG EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JOSEPH R DIVELY EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 CLARENCE DULA KEYSTONE DISTRICT CHAIRMAN 1.00 1.00 X 0 0 0 DIRK G ELSPERMAN EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DWIGHT D ERDBRUEGGER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JOEL EVENS CHEROKEE DISTRICT CHAIR 1.00 1.00 X 0 0 0 RONALD G EVENS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DOUG FABICK EXECUTIVE BOARD MEMBER* SEE SCH O 1.00 1.00 X 0 0 0 SEAN FLEMING EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 FLINT W FOWLER PHD EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT W FRANCIS RIVER TRAILS DIST. CHAIR (RES. 8/23) 1.00 1.00 X 0 0 0 RONALD A FROMM EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 MARK J FRONMULLER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 MARK T FULFORD EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JAY D GATRELL REDHAWK DISTRICT CHAIR 1.00 1.00 X 0 0 0 NEIL GLASS SHAWNEE DISTRICT CHAIRMAN 1.00 1.00 X 0 0 0 JUDGE JOHN GOODWIN JR RET EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 WESLEY GOZIA ESQ BLACK GOLD DISTRICT CHAIR 1.00 1.00 X 0 0 0 WILLIAM A GRAY EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DANETTE GREER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KEITH B GULLER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 GLENN T HAY PE BOONE TRAILS DISTRIC CHAIR 1.00 1.00 X 0 0 0 JOSEPH F IMBS III EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 FRANCELLA D JACKSON EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 TYLER W JOHNS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KAREN M JORDAN EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 STEPHEN R KAPPEL EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 PAULA D KNIGHT EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 SANDY LUCY OSAGE DISTRICT CHAIR 1.00 1.00 X 0 0 0 JAMES D MARCHBANK EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 CHARLES MARIS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DEREK L MARTIN EXECUTIVE BOARD MEMBER (RES. 12/23) 1.00 1.00 X 0 0 0 KEVIN MCCLAIN NORTH STAR DISTRICT CHAIR 1.00 1.00 X 0 0 0 RICHARD H MCCLURE EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES B MORGAN EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DEAN MUELLER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN R MUSGRAVE EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KENDALL NORRIS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 STEPHEN M O'LOUGHLIN EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT E PALMER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN L PARISH JR PATHFINDER DISTRICT CHAIRMAN 1.00 1.00 X 0 0 0 STEVEN P RASCHE EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 THOMAS L RAY EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 TODD RICHARDSON SIOUX DISTRICT CHAIRMAN 1.00 1.00 X 0 0 0 BRIAN SATTERTHWAITE PE EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KURT SCHROEDER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES H SIMPSON EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT C SMITH EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 KRISTIN SOBOLIK EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID L STEWARD II EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 BLAKE STEWART NEW HORIZONS DISTRICT CHAIR 1.00 1.00 X 0 0 0 JOHN L STRUBE COL USAF RET EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 R PHILIP STUPP JR EXECUTIVE BOARD MEMBER (RES. 6/23) 1.00 1.00 X 0 0 0 KEN TRZASKA PIASA BIRD DISTRICT CHAIR 1.00 1.00 X 0 0 0 COL TIMOTHY T TYLER EXECUTIVE BOARD MEMBER (RES. 6/23) 1.00 1.00 X 0 0 0 CRAIG A UNRUH EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 CARLOS VARGAS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 CARM C WALGAMOTT COL USAF RET EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID G WASINGER EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DOUGLAS J WILKS EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES E WILLIAMS JR EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 DENNIS WILMSMEYER EXECUTIVE BOARD MEMBER (RES. 1/23) 1.00 1.00 X 0 0 0 WILLIAM CHRISTOPHER ZIEBOLD EXECUTIVE BOARD MEMBER 1.00 1.00 X 0 0 0 19887 292709 21934 0 0 1 0 0 10000 621390 631390 1059742 1059742 8343688 7669764 673924 673924 673924 MISCELLANEOUS REVENUE 900099 88 88 88 2365144 0 0 1733754 2346284 2346284 650 650 19887 19887 146 146 2366967 2347080 19887 0 814715 630808 420916 501710 200 38633141 43048858 13535417 14476611 53404389 58657987 0 0 X 1077386 1151975 52327003 57506012 53404389 58657987 53404389 58657987 X -1823 4316482 938939 X 0 1 X 1 0 X X 1 GREATER ST LOUIS AREA COUNCIL - BOY SCOUTS OF AMERICA 430652676 7 1 2346934 0 1 2346934 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53404389 631478 6989087 2346284 20683 58657987 64504338 461607 -9041166 2289397 230993 53404389 64519661 353852 2850248 2179040 1040383 64504338 59315492 33340 7661904 2450293 40782 64519661 50890001 1066420 10404321 3045250 59315492 0.01964 0.98036 0.00000 1 0 0 BENEFICIAL INTEREST IN TRUSTS 14364828 CSV OF LIFE INSURANCE 111783 14476611 X PART V, LINE 4: ENDOWMENT INVESTMENTS ARE INTENDED TO BE HELD BY THE TRUST FUND AND USED TO SUPPORT GRANTS TO BOY SCOUTS OF AMERICA, 312 - GREATER ST. LOUIS AREA COUNCIL. PART X, LINE 2: GSLAC AND THE TRUST FUND CONSTITUTE QUALIFIED NOT-FOR-PROFIT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES. HOWEVER, GSLAC AND THE TRUST FUND ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME; GSLAC AND THE TRUST FUND DO NOT HAVE UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY, AT THIS TIME, TO COVER ANY UNCERTAIN TAX POSITIONS. 1 BOY SCOUTS OF AMERICA 312 - GREATER ST LOUIS AREA COUNCIL 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 430652676 501(C)(3) 2346284 0 COUNCIL'S PROGRAMS 1 0 PART I, LINE 2: THE GREATER ST. LOUIS BOY SCOUT TRUST FUND IS A TYPE I SUPPORTING ORGANIZATION. AS NOTED IN SCHEDULE A, ALL OF THE ORGANIZATION'S SUPPORTED ORGANIZATIONS ARE LISTED BY NAME IN THE GOVERNING DOCUMENTS. FUNDS ARE PROVIDED AS ASSISTANCE TO THE SUPPORTED ORGANIZATION PURSUANT TO THE SPENDING RULES OF THE TRUST FUND. 0 0 0 0 0 0 0 0 0 JOSEPH D SADEWASSER SCOUT EXECUTIVE/CEO & SECRETARY 0 252709 0 40000 0 0 0 6046 0 15888 0 314643 0 0 PART II: COMPENSATION REPORTED IN PART II IS FULLY PAID BY RELATED ENTITIES, NOT THE FILING ORGANIZATION, FOR SERVICES RENDERED ON BEHALF OF BOY SCOUTS OF AMERICA 312 - GREATER ST. LOUIS AREA COUNCIL. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS: A. BOARD MEMBERS L.B. ECKELKAMP JR. AND LOUIS B. ECKELKAMP III B. COUNCIL VICE PRESIDENT DAVID L. STEWARD AND EXECUTIVE BOARD MEMBER KENDALL NORRIS THE FOLLOWING BOARD MEMBERS ARE FAMILY MEMBERS: A. COUNCIL PRESIDENT LOUIS B. ECKELKAMP III AND COUNCIL VICE PRESIDENT L.B. ECKELKAMP JR. B. COUNCIL VICE PRESIDENT DAVID L. STEWARD AND EXECUTIVE BOARD MEMBER DAVID L. STEWARD II FORM 990, PART VI, SECTION A, LINE 7A 7B, 12, 13, AND 14. GREATER ST. LOUIS BOY SCOUT TRUST FUND IS ORGANIZED AS A TRUST UNDER MISSOURI LAW. THE GREATER ST. LOUIS AREA COUNCIL (GSLAC) IS A GRANTOR AND THE BENEFICIARY OF THE TRUST. U.S. BANK IS THE TRUSTEE. UNDER TERMS OF THE TRUST AGREEMENT, GSLAC CAN REPLACE THE TRUSTEE. THE TRUST DOES NOT HAVE SEPARATE, WRITTEN POLICIES FOR CONFLICTS OF INTEREST, WHISTLEBLOWERS, ETC. DUE TO NOT HAVING ANY EMPLOYEES AND THE FIDUCIARY RESPONSIBILITIES PLACED ON THE TRUSTEE. FORM 990, PART VI, SECTION A, LINE 7B SEE LINE 7A EXPLANATION ABOVE. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE EXECUTIVE BOARD REVIEWS FORM 990 WITH MANAGEMENT AND THE EXTERNAL AUDITORS THAT PREPARE IT, VOTES ITS ACCEPTANCE, AND PRESENTS IT TO THE EXECUTIVE COMMITTEE FOR THEIR APPROVAL. FORM 990, PART VI, SECTION B, LINE 15 AS THE TRUST HAS NO PAID EMPLOYEES, IT DOES NOT HAVE A COMPENSATION POLICY. THE TRUST'S EXECUTIVE DIRECTOR IS COMPENSATED BY GREATER ST. LOUIS AREA COUNCIL, BOY SCOUTS OF AMERICA, INC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 938,939. FORM 990, PART VII, SECTION A, COLUMN A, NAME AND TITLE: DURING THE CURRENT TAX YEAR THE ORGANIZATION MODIFIED TITLES AND RIGHTS FOR SEVERAL EXISTING VOTING BOARD MEMBERS. SUCH CHANGES ARE REFERENCED BY * AFTER THE INDIVIDUAL'S TITLE ON PART VII OF FORM 990. AN EXPLANATION OF THE CHANGES ARE AS FOLLOWS: * CONVERTED TO A NON-VOTING HONORARY MEMBER OR A NON-VOTING ADVISORY MEMBER IN JUNE 2023 AND ARE NOT INCLUDED IN THE COUNT OF VOTING MEMBERS OF THE GOVERNING BODY AT THE END OF THE TAX YEAR ON FORM 990, PART VI, LINES 1A AND 1B. BOY SCOUTS OF AMERICA 312 - GREATER ST LOUIS AREA COUNCIL 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 430652676 YOUTH DEVELOPMENT MO 501(C)(3) LINE 7 N/A 0 BOY SCOUTS OF AMERICA 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 YOUTH DEVELOPMENT TX 501(C)(3) LINE 7 N/A 0 ST LOUIS REGIONAL YOUTH DEVELOPMENT FOUNDATION 4568 WEST PINE BOULEVARD ST LOUIS MO 63108 372072571 YOUTH DEVELOPMENT MO 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0