2024-10-11T11:18:56-04:00 2023-12-31 880374623 HOULDSWORTH RUSSO & COMPANY PC 8675 S EASTERN AVE STE A LAS VEGAS NV 89123 990 2023-01-01 880059265 LAS VEGAS AREA COUNCIL INC BOY SCOUTS OF AMERICA 328 LASV 7027364366 7220 S PARADISE ROAD LAS VEGAS NV 89119 TODD WALTER SCOUT EXECUTIVE/CEO 2024-10-11 true true JESSICA P SAYLES P01530213 7022699992 2024-10-11 2023 2024-10-15 13:58:12Z TODD WALTER 7220 S PARADISE ROAD LAS VEGAS NV 89119 4524602 false X WWW.LVACBSA.ORG X 1944 NV IT IS THE MISSION OF BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. MORE SPECIFICALLY, THE MISSION OF THE LAS VEGAS AREA COUNCIL IS TO ASSURE THAT EVERY ELIGIBLE YOUTH IN THE COUNCIL TERRITORY HAS THE OPPORTUNITY TO JOIN THE BOY SCOUTS OF AMERICA AND TO PARTICIPATE IN A QUALITY SCOUTING PROGRAM. 48 47 42 1699 0 1207410 1637819 1638162 1680975 194057 315519 454660 479909 3494289 4114222 23365 50206 0 1471941 1604627 0 195298 2280684 2608180 3775990 4263013 -281701 -148791 13018007 13340928 4111591 4234917 8906416 9106011 X IT IS THE MISSION OF BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. MORE SPECIFICALLY, THE MISSION OF THE LAS VEGAS AREA COUNCIL IS TO ASSURE THAT EVERY ELIGIBLE YOUTH IN THE COUNCIL TERRITORY HAS THE OPPORTUNITY TO JOIN THE BOY SCOUTS OF AMERICA AND TO PARTICIPATE IN A QUALITY SCOUTING PROGRAM. false false 3147143 50206 1680975 THROUGH 207 COMMUNITY COLLABORATIONS PROVIDED THE VALUES OF SCOUTING TO MORE THAN 4,691 YOUTH AND 1,699 ADULT VOLUNTEERS. PROVIDED TRAINING, RESOURCES, FACILITIES AND PROGRAM SUPPORT. PROVIDE OUTREACH SCHOLARSHIPS OPPORTUNITIES FOR MORE THAN 700 UNDERSERVED YOUTH ACROSS THE COUNCIL FOOTPRINT. THIS PROGRAM AND SCHOLARSHIP PROVIDES UNIFORM, REGISTRATION FEES, AND PROGRAM OPPORTUNITIES FOR THESE YOUTH. 3147143 true true false false false false false false true true true false false false true false true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 1 0 true 42 true false false false false false true true false false false false false false X 48 47 true false false false true true true true true false true true false true true true true true true true false X THE ORGANIZATION 7207364366 7220 S PARADISE RD LAS VEGAS NV 89119 TODD WALTER SCOUT EXECUT 40.00 X X 199601 0 15448 RYAN MOON COO 40.00 X 114720 0 18737 JOEL EACKER COUNCIL PRES 2.00 X X 0 0 0 CLIFTON WASHINGTON COUNCIL COMM 2.00 X X 0 0 0 MICHAEL TRETINA COUNCIL TREA 2.00 X X 0 0 0 JEFF COOPER PAST PRESIDE 2.00 X X 0 0 0 JIM SILVESTRI LEGAL COUNCI 2.00 X X 0 0 0 CRAIG MUELLER DEPUTY LEGAL 2.00 X 0 0 0 HUNTER BALLINGER DIRECTOR 2.00 X 0 0 0 CHANCE BONAVENTURA DIRECTOR 2.00 X 0 0 0 ROBERT BONSIGNORE DIRECTOR 2.00 X 0 0 0 TRAVIS BURTON DIRECTOR 2.00 X 0 0 0 JEFF CHAIN DIRECTOR 2.00 X 0 0 0 PATRICIA CHARLTON DIRECTOR 2.00 X 0 0 0 ANNETTE DAWSON-OWENS DIRECTOR 2.00 X 0 0 0 MOISES DENIS DIRECTOR 2.00 X 0 0 0 DREW DICOSTANZO DIRECTOR 2.00 X 0 0 0 TERRELL DRAKE DIRECTOR 2.00 X 0 0 0 MARGARET EACKER DIRECTOR 2.00 X 0 0 0 BARTON FOUTZ DIRECTOR 2.00 X 0 0 0 MATT FRAZIER DIRECTOR 2.00 X 0 0 0 RANDY A GARCIA DIRECTOR 2.00 X 0 0 0 BECKY HARRIS DIRECTOR 2.00 X 0 0 0 FATHER STEVEN HOFFER DIRECTOR 2.00 X 0 0 0 BRAD HOWARD DIRECTOR 2.00 X 0 0 0 EDWARD A JANOV DIRECTOR 2.00 X 0 0 0 BETH JOHNSON DIRECTOR 2.00 X 0 0 0 ANTHONY JONES DIRECTOR 2.00 X 0 0 0 KARL KAMB DIRECTOR 2.00 X 0 0 0 LOREN LAHAV DIRECTOR 2.00 X 0 0 0 TODD LARKIN DIRECTOR 2.00 X 0 0 0 JOHN LEE DIRECTOR 2.00 X 0 0 0 DAVID MAFFEY DIRECTOR 2.00 X 0 0 0 JOHN MILLER DIRECTOR 2.00 X 0 0 0 PAUL L MOFFAT DIRECTOR 2.00 X 0 0 0 CHARLIE MOOTZ DIRECTOR 2.00 X 0 0 0 MARIAN MOSS DIRECTOR 2.00 X 0 0 0 DR DANIEL ORR DIRECTOR 2.00 X 0 0 0 ROBERT J PARENTE DIRECTOR 2.00 X 0 0 0 CORY G ROBERTS DIRECTOR 2.00 X 0 0 0 GERRI SCHROEDER DIRECTOR 2.00 X 0 0 0 MARK SMITH DIRECTOR 2.00 X 0 0 0 WILLIAM H STODDARD DIRECTOR 2.00 X 0 0 0 CRAIG STONE DIRECTOR 2.00 X 0 0 0 RUSSELL SWAIN DIRECTOR 2.00 X 0 0 0 JOZET TAYSON DIRECTOR 2.00 X 0 0 0 HENRY VARGA DIRECTOR 2.00 X 0 0 0 DAVID WALKER DIRECTOR 2.00 X 0 0 0 KATHY WEYDIG DIRECTOR 2.00 X 0 0 0 314321 34185 2 false true false 1217 221453 284551 1130598 115911 1637819 PRODUCT SALES 713990 1418593 1418593 ACTIVITY FEES 713990 234467 234467 CAMPING 713990 27915 27915 1680975 179322 179322 244920 244920 244920 244920 273674 120934 16543 152740 -16543 136197 136197 59656 221453 59656 374998 213247 161751 161751 OTHER 713990 73238 73238 73238 4114222 1890410 585993 50206 50206 348507 229711 67184 51612 934228 732294 166060 35874 129999 98291 23730 7978 89398 66453 17616 5329 102495 76882 18736 6877 69340 69340 25940 25940 57712 19089 24197 14426 184756 162348 13675 8733 223098 175848 28753 18497 82831 67604 10547 4680 6862 5148 1254 460 328089 328089 99457 99457 323100 242357 59063 21680 88842 68007 15241 5594 COGS 873271 873271 OTHER EXPENSES 179678 161872 13025 4781 RECOGNITION AWARDS 65204 48422 8005 8777 4263013 3147143 920572 195298 1007482 850552 351859 353363 10000 7530 69899 47068 201159 203151 42258 29739 13579932 8159139 5428121 5420793 5798154 6397350 109075 31382 13018007 13340928 198247 434261 194257 132455 330143 267779 3295700 3295700 93244 104722 4111591 4234917 X 3110255 2727387 5796161 6378624 8906416 9106011 13018007 13340928 X -148791 537965 -189579 X false true X true false X 1644873 1114168 1442945 1207410 1637819 7047215 1644873 1114168 1442945 1207410 1637819 7047215 166982 6880233 292952 355941 435325 513360 424242 2021820 677694 252530 326945 387638 374998 2019805 11088840 6687057 0.62050 0.61140 X PART II, LINE 10 MISCELLANEOUS 1,644,807 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 4868943 27484 433136 5329563 5867451 119153 -1018667 -98994 4868943 5519648 9655 338148 5867451 5017775 5046 496827 5519648 4369363 28277 620135 5017775 0.22330 0.37530 0.40140 false false 1677144 1677144 9914248 6872213 3042035 1668202 1286926 381276 320338 320338 5420793 OHTER LIABILITIES 104722 104722 3779158 537965 26182 564147 3215011 25940 873271 899211 4114222 3389984 26182 26182 3363802 25940 873271 899211 4263013 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE COUNCIL COLLECTS MEMBERSHIP DUES THAT ARE PAID TO NATIONAL BOY SCOUTS. IT ALSO ALLOWS UNITS TO DEPOSIT FUNDS WITH THEM TO BE USED FOR UNIT EXPENSES AT THE TRADING POST FOR PROGRAM FEES AND PRODUCTS THAT ARE SOLD AT THE TRADING POST. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUND CONSISTS OF DONOR RESTRICTED AND BOARD-DESIGNATED FUNDS AND EARNINGS. THE EARNINGS ON THESE INVESTMENTS CAN BE USED FOR BUILDING MAINTENANCE AND FOR FUTURE OPERATIONS AND PROGRAMS OF THE BOY SCOUT COUNCIL. SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF PRODUCT SALES 873,271 SCHEDULE D, PAGE 4, PART XII, LINE 4B COST OF PRODUCT SALES 873,271 SPORTING CLAYS 248811 189203 59608 12624 4799 10926 31259 JUMP 24798 24750 48 48 1 7500 7500 281109 221453 59656 12624 4799 10926 31307 59656 true REGISTRATION & UNIFORMS 988 50206 SCHEDULE I, PAGE 1, PART I, LINE 2 ONLY LOW-INCOME INDIVIDUALS RECEIVE ASSISTANCE. X X X X false false false false false false false false false TODD WALTER SCOUT EXECUTIVE/CEO 199601 5865 9583 215049 X 1 94454 FAIR MARKET VALUE X SUPPLIES 150 21457 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION IT IS THE MISSION OF BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. MORE SPECIFICALLY, THE MISSION OF THE LAS VEGAS AREA COUNCIL IS TO ASSURE THAT EVERY ELIGIBLE YOUTH IN THE COUNCIL TERRITORY HAS THE OPPORTUNITY TO JOIN THE BOY SCOUTS OF AMERICA AND TO PARTICIPATE IN A QUALITY SCOUTING PROGRAM. FORM 990, PAGE 6, PART VI, LINE 2 JOEL EACKER MEG EACKER DIRECTOR DIRECTOR FAMILY FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBER OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT THE MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT, TREASURER AND COUNCIL SCOUT EXECUTIVE APPROVE THE FORM 990 BEFORE FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST IS REVIEWED AND APPROVED ANNUALLY AT THE JANUARY MEETING. ALL BOARD MEMBERS APPROVED THE POLICY AT THAT TIME. FORM 990, PAGE 6, PART VI, LINE 15A NATIONAL BSA COMMISSIONS AN OUTSIDE STUDY EVERY THREE YEARS TO EVALUATE THE COMPENSATION PAID FOR THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 15B NATIONAL BSA COMISSIONS A STUDY EVERY THREE YEARS TO EVALUATE THE COMPENSATION OF KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT -189,579 THE PRIOR PERIOD ADJUSTMENT IS A RESULT OF THE ACTIVITY RELATED TO THE UNDERSTATEMENT OF LONG-TERM ACCOUNTS PAYABLE, INTEREST EXPENSE AND NET ASSETS.