2024-11-12T14:36:20-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 390806175 BOY SCOUTS OF AMERICA 624 GATEWAY AREA COUNCIL BOYS 6087844040 2600 QUARRY ROAD LA CROSSE WI 546013939 JOE CARLSON SCOUT EXECUTIVE 6087844040 2024-11-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-12 2023 2024-10-15 13:58:12Z JOE CARLSON 2600 QUARRY ROAD LA CROSSE WI 546013939 2242167 0 1761 X WWW.GATEWAYSCOUTING.ORG X 1921 WI TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE COUNCIL IS A NON-PROFIT ORGANIZATION DEVOTED TO PROVIDING PROGRAMMING TO YOUNG PEOPLE WHICH RELATES TO FIVE CORE AREAS: CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP DEVELOPMENT, AND PERSONAL FITNESS. 31 31 47 400 0 0 1887545 1454035 158941 181481 31370 62619 462629 208754 2540485 1906889 1791 9045 0 0 460764 418373 1966 5654 196909 496053 501538 960574 934610 1579911 972279 3938904 4954813 226074 169419 3712830 4785394 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 469794 9045 308331 SCOUTING - TO PROVIDE OPPORTUNITIES FOR LEADERSHIP, CHARACTER BUILDING, CITIZENSHIP TRAINING, AND PHYSICAL FITNESS. IN 2023, THERE WERE 1,094 SCOUTS REGISTERED IN GATEWAY AREA COUNCIL. 179627 0 0 CAMP DECORAH PROGRAMMING - A VARIETY OF COMMUNITY PROGRAMS ARE OFFERED AT CAMP DECORAH. THESE INCLUDE OUTDOOR PURSUITS, MEETING & RETREAT SPACE, AND A SAFE, PRIVATE LOCATION FOR OTHER YOUTH-SERVING NON-PROFITS TO ACHIEVE THEIR MISSION OF WORKING WITH YOUTH. 41452 0 0 CAREER EXPLORING - TEACH CAREER SKILLS TO YOUNG PEOPLE FROM ALL BACKGROUNDS THROUGH IMMERSIVE CAREER EXPERIENCES AND MENTORSHIP PROVIDED BY COMMUNITY AND BUSINESS LEADERS. 690873 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 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 0 0 0 1 0 0 47 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WI X JOE CARLSON 6087844040 2600 QUARRY ROAD LA CROSSE WI 54601 TIM DONAHUE COUNCIL PRESIDENT 1.00 X X 0 0 0 JOHN C HANLEY COUNCIL COMMISSIONER 1.00 X X 0 0 0 MARC ROEN TREASURER 1.00 X X 0 0 0 JOHN PARKYN VP-ADMINISTRATION 1.00 X X 0 0 0 JOE KRESS VP-DEVELOPMENT 1.00 X X 0 0 0 CHESTER HILTON VP-HEALTH & SAFETY 1.00 X X 0 0 0 ROBERT K LEE VP-MEMBERSHIP 1.00 X X 0 0 0 TODD CLARK VP-PROGRAMS 1.00 X X 0 0 0 JOEL THOLE VP-PROPERTY 1.00 X X 0 0 0 JOSEPH SKEMP LEGAL COUNSEL 1.00 X X 0 0 0 MARK METRY VP-ENDOWMENT (THRU JANUARY) 1.00 X X 0 0 0 JUDSON BECK VP-MARKETING (THRU JANUARY) 1.00 X X 0 0 0 ALAN ABRAHAMSON MEMBER 1.00 X 0 0 0 TOBY ADAMS MEMBER 1.00 X 0 0 0 CORY BERGET MEMBER 1.00 X 0 0 0 MARK BINSFELD MEMBER 1.00 X 0 0 0 MICHAEL BONELLO MEMBER 1.00 X 0 0 0 JANSEN DAHL MEMBER 1.00 X 0 0 0 MICHAEL DAVY MEMBER 1.00 X 0 0 0 HONOR DIDONATO MEMBER 1.00 X 0 0 0 DAVE FOYE MEMBER 1.00 X 0 0 0 MARY ANN GSCHWIND MEMBER 1.00 X 0 0 0 ELIZABETH KRAMER MEMBER 1.00 X 0 0 0 AMY MARCOU MEMBER 1.00 X 0 0 0 ALEX METRY MEMBER 1.00 X 0 0 0 MAUREEN RICHARDSON MEMBER 1.00 X 0 0 0 JACK ROBINSON MEMBER 1.00 X 0 0 0 PETER SCHAFFNER MEMBER 1.00 X 0 0 0 LIZA SCHLINTZ MEMBER (THRU JANUARY) 1.00 X 0 0 0 TOM SMITH MEMBER 1.00 X 0 0 0 JEAN STAVENAU MEMBER (THRU JANUARY) 1.00 X 0 0 0 ERIC STRAUSS MEMBER 1.00 X 0 0 0 THOMAS TIGGELAAR MEMBER (THRU JANUARY) 1.00 X 0 0 0 BRUCE WALTERS MEMBER 1.00 X 0 0 0 PHILLIP WANKE MEMBER 1.00 X 0 0 0 ROBERT WILSON MEMBER 1.00 X 0 0 0 JOE CARLSON SCOUT EXECUTIVE 40.00 X 99975 0 14518 99975 0 14518 0 0 0 0 0 17400 140348 1296287 1454035 CAMPING FEES AND OTHER 721210 105814 105814 ACTIVITY REVENUE 611600 75667 75667 181481 54242 54242 63128 54751 8377 8377 8377 63622 140348 36025 27597 27597 371352 244502 126850 126850 PARTICIPANT INSURANCE 524298 6097 6097 48210 48210 54307 1906889 308331 0 144523 9045 9045 114493 76709 8015 29769 217333 153109 10678 53546 29499 19765 1738 7996 31650 21206 1785 8659 25398 17708 1398 6292 48489 32488 2909 13092 1184 1184 5654 5654 13054 13054 15548 11796 1073 2679 11516 6612 377 4527 10045 6730 603 2712 46604 43676 532 2396 26523 4937 357 21229 33000 31139 1318 543 4815 3226 289 1300 15691 15691 133465 130402 557 2506 37925 33012 893 4020 SUPPLIES 70411 56485 381 13545 RECOGNITION AWARDS 16473 5642 179 10652 EQUIPMENT RENTAL 3836 2268 76 1492 12959 8043 616 4300 934610 690873 46828 196909 283534 357196 96485 108903 584121 750399 88383 55641 50859 47342 13253 15472 4477067 3036870 1535360 1440197 1269334 2161752 17575 17911 3938904 4954813 33893 29499 18717 8101 44985 56385 110852 57523 17627 17911 226074 169419 X 1338243 1497021 2374587 3288373 3712830 4785394 3938904 4954813 X 972279 73365 26920 X 0 1 X 1 0 X 353470 433503 796355 1887545 1454035 4924908 353470 433503 796355 1887545 1454035 4924908 1302072 3622836 53435 19288 24267 26517 54242 177749 6578 48536 27597 82711 5185368 2918985 0.69870 0.72980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1184 1184 0 PART II-B, LINE 1: THE COUNCIL PARTNERED WITH THE OTHER SCOUT COUNCILS IN WISCONSIN TO LOBBY FOR LEGISLATION WHICH WOULD IMPROVE THE ABILITY OF SCOUT COUNCILS TO WORK WITH SCHOOLS. THE TOTAL AMOUNT OF LOBBYING EXPENSES PAID IN 2023 WAS $1,183.52. 0 1 X 2223256 1017950 133145 50072 10 3324269 1247726 1152960 -151800 23606 2024 2223256 1183316 13665 75546 24801 1247726 1146954 1000 35362 1183316 1195418 4743 96793 150000 1146954 0.08740 0.10060 0.81200 1 0 12077 12077 2519283 1440590 1078693 1251267 930012 321255 694440 666268 28172 1440197 FINANCING LEASE LIABILITY 17911 17911 X 1994120 73365 26920 100285 1893835 13054 13054 1906889 921556 0 921556 13054 13054 934610 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF UNIFORMS AND SUPPLIES. PART V, LINE 4: THE COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM ITS ENDOWMENT FUNDS. IN JULY 2019, THE BOARD-APPROVED A TEMPORARY ADJUSTMENT TO INCREASE THE ANNUAL SPENDING POLICY TO 5%, OF THE PRIOR 36 MONTHS' AVERAGE QUARTERLY MARKET VALUE, FOR 5 YEARS. THIS CHANGE IS EFFECTIVE FOR 2019-2023, AND WILL REVERT BACK TO THE 3% SPENDING RATE IN 2024. 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 OF 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 FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN THE VALUE OF PERPETUAL TRUSTS 26,920. GOLDEN EAGLE DINNER 69496 47764 21732 1051 10905 4500 LAWN SOCIAL 44094 31347 12747 2 90380 61237 29143 11940 5629 2000 203970 140348 63622 12991 16534 6500 36025 27597 0 FINANCIAL ASSISTANCE 220 5500 COST SCOUT HANDBOOKS REGISTRATION/CAMPING FEES 30 3545 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY. COMPLIANCE IS MONITORED ON AN INFORMAL BASIS AT EXECUTIVE COMMITTEE MEETINGS AND TOP LEADERSHIP MEETINGS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND POTENTIAL CONFLICTS HAVE BEEN IDENTIFIED. STEPS ARE TAKEN TO ENSURE THAT THEY DO NOT IMPACT THE COUNCIL. MAINLY THROUGH ABSTAINING FROM VOTING ON SPECIFIC ACTION ITEMS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL PROFESSIONAL EMPLOYEES FALLS WITHIN GUIDELINES ESTABLISHED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THESE GUIDELINES ARE PUBLISHED ANNUALLY. THE NATIONAL COUNCIL ENGAGES TOWERS PERRIN TO EVALUATE THE PROPRIETY OF THESE GUIDELINES USING DATA FOR COMPARABLE POSITIONS. COMPENSATION FOR THE SCOUT EXECUTIVE (TOP MANAGEMENT OFFICIAL) IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE EXECUTIVE BOARD WITHOUT CONFLICT, ADVISED IN WRITING BY THE REGION DIRECTOR OF THE NATIONAL COUNCIL, USING THESE GUIDELINES. DECISIONS ARE DOCUMENTED AND MAINTAINED IN EACH EMPLOYEE'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF PERPETUAL TRUSTS 26,920.