2024-07-08T14:35:15-05:00 2023-12-31 460446170 PACELINE ACCOUNTING GROUP LLP 416 SOUTH SECOND AVENUE SIOUX FALLS SD 571046904 990 2023-01-01 460224599 SIOUX COUNCIL BOY SCOUTS OF AMERICA INC SIOU 6053612697 800 N WEST AVENUE SIOUX FALLS SD 57104 MELISSA STRICHERZ CEO - SCOUT EXECUTIVE 6053612697 2024-07-08 1 MELISSA STRICHERZ 999009999 0 MEGHAN GARRY P01588944 6053312550 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MELISSA STRICHERZ 800 N WEST AVENUE SIOUX FALLS SD 57104 3129704 0 1761 X WWW.SIOUXCOUNCIL.ORG X 1927 SD THE GOAL IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 30 30 25 950 0 0 2374112 1053943 330585 182514 1756924 18304 356640 441655 4818261 1696416 0 0 0 0 1209752 1135813 0 0 200555 1352727 1079786 2562479 2215599 2255782 -519183 8754533 8439403 361682 463650 8392851 7975753 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS 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.SCOUT OATH:ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY; TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE AND MORALLY STRAIGHT.SCOUT LAW:A SCOUT IS...TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT. 0 0 1892048 THE SIOUX COUNCIL BOY SCOUTS OF AMERICA DELIVERS THE NATION'S FOREMOST YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING IN THE EASTERN TWO-THIRDS OF SOUTH DAKOTA, SOUTHWEST MINNESOTA AND LYON COUNTY, IOWA. SCOUTING IS A PROGRAM FOR YOUNG PEOPLE EMPHASIZING FAMILY, COMMUNITY, AND CHARACTER EDUCATION. WITH THE SUPPORT OF POSITIVE ADULT ROLE MODELS, YOUTH ARE EXPOSED TO A VARIETY OF ACTIVITIES THAT STIMULATE PRODUCTIVE USE OF TIME, BONDING WITH FAMILY AND PEERS, STRONG CONNECTIONS TO CITIZENSHIP OPPORTUNITIES AND POSITIVE VALUES.IN 2023, SIOUX COUNCIL SERVED NEARLY 9,000 REGISTERED PARTICIPANTS.STATISTICS PROVE THAT INDIVIDUALS WHO WERE SCOUTS FOR FIVE YEARS ARE MORE LIKELY THAN THOSE WHO HAVE NEVER BEEN IN SCOUTS TO GRADUATE HIGH SCHOOL (91%),EARN COLLEGE DEGREES (35%), HAVE HIGHER AVERAGE HOUSEHOLD INCOMES ($80,000) AND OWN THEIR OWN HOMES (74%). AS YOUTH, SCOUTS ARE TAUGHT TO LIVE BY A CODE OF CONDUCT EXEMPLIFIED IN THE 12 POINTS OF THE SCOUT LAW, AND THEY CONTINUE TO LIVE BY THESE LAWS IN ADULTHOOD. 1892048 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 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 3 0 1 25 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X MELISSA STRICHERZ 6053612697 800 N WEST AVENUE SIOUX FALLS SD 57104 TERRY SABERS PAST PRESIDENT 3.00 X X 0 0 0 BILL LENKER VP ADMINISTRATION 3.00 X X 0 0 0 JOHN FIKSDAL BOARD MEMBER 1.00 X X 0 0 0 REID CHRISTOPHERSON VP AT LARGE 3.00 X X 0 0 0 KEVIN SMITH PRESIDENT 4.00 X X 0 0 0 JOHN BULTSMA BOARD MEMBER 1.00 X X 0 0 0 DARRIN GERRY COUNCIL COMMISSIONER 3.00 X X 0 0 0 CRAIG HAGEN VP OF PROPERTIES 3.00 X X 0 0 0 WILLIAM PETERSON VP OF ENDOWMENT 3.00 X X 0 0 0 DIANNE HARRIS VP AT LARGE 2.00 X X 0 0 0 BRAD GROSSENBURG LEGAL COUNSEL 3.00 X 0 0 0 GREG GRAJCZYK LEGAL COUNSEL 1.00 X X 0 0 0 REBECCA MURPHY-JOHNSON BOARD MEMBER 1.00 X 0 0 0 SHERYL OLIVER BOARD MEMBER 1.00 X 0 0 0 ARTHUR RUSCH BOARD MEMBER 1.00 X 0 0 0 KYNAN TRAIL BOARD MEMBER 1.00 X 0 0 0 LAURA SCHEIBE BOARD MEMBER 1.00 X 0 0 0 ANDY WENTZY BOARD MEMBER 1.00 X 0 0 0 DENNIS FETERL VP - DEVELOPMENT 3.00 X 0 0 0 MICHELLE BIERSTEDT BOARD MEMBER 1.00 X 0 0 0 ROBERT WEINMEISTER BOARD MEMBER 1.00 X 0 0 0 PAULA EHRICH BOARD MEMBER 1.00 X 0 0 0 SAM CLEMENS BOARD MEMBER 1.00 X 0 0 0 TONY DWIRE BOARD MEMBER 1.00 X 0 0 0 JOHN BUSHFIELD BOARD MEMBER 1.00 X 0 0 0 JON CHRISTENSEN VP - MEMBERSHIP 3.00 X 0 0 0 BEN VALDEZ VP OF PROGRAMS 3.00 X 0 0 0 CHAR ROTH TREASURER 3.00 X 0 0 0 MARK LUKONEN BOARD MEMBER 1.00 X 0 0 0 TRAVIS OLSEN BOARD MEMBER 1.00 X 0 0 0 MELISSA STRICHERZ CEO/SCOUT EXECUTIVE 40.00 X 0 0 0 0 0 0 0 0 0 0 REYNOLDS CONSTRUCTION MANAGEMENT 4402 S TECNHOLOGY DR SIOUX FALLS SD 57106 CONTRACTOR 1033975 CLAYS CONSTRUCTION 301 S PORTLAND AVE HARTINGTON NE 68739 CONTRACTOR 377135 CONCRETE PLUS 102 STEUBEN ST SIOUX CITY IA 51101 CONTRACTOR 133016 3 279891 94616 679436 1053943 CAMPING AND ACTIVITIES 900099 192011 192011 -9497 -9497 182514 34386 34386 579515 2000 597597 0 -18082 2000 -16082 -16082 1277346 94616 835691 441655 441655 1696416 166432 0 476041 867154 757265 62794 47095 202761 174618 16082 12061 65898 57871 4587 3440 93154 82236 5623 5295 17000 16383 353 264 139506 123427 1206 14873 103362 96778 3762 2822 53660 49492 2382 1786 11082 9801 732 549 37618 37618 279888 257117 13012 9759 67743 62711 2875 2157 BAD DEBTS 89300 89300 ROCOGNITION AWARDS 82117 71342 4496 6279 REPAIRS AND MAINTENANCE 33166 31636 874 656 SPECIFIC ASSISTANCE 28882 25560 1898 1424 43308 38193 2320 2795 2215599 1892048 122996 200555 4024457 2220546 115586 79594 13419 11411 68671 63726 37394 29190 7924914 2810102 3537191 5114812 842839 920124 114976 0 8754533 8439403 82920 241411 -2795 3128 281557 219111 361682 463650 X 4535350 5906950 3857501 2068803 8392851 7975753 8754533 8439403 X -519183 108203 -15000 8882 X 0 0 0 X 2531179 1173290 1463682 2374112 1053943 8596206 2531179 1173290 1463682 2374112 1053943 8596206 556541 8039665 51966 34383 45851 46079 34386 212665 8808871 0.91270 0.91420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1094285 4698 93256 29551 1162688 1044098 11434 65931 27178 1094285 963078 5469 111138 35587 1044098 903358 6161 87442 33883 963078 788316 10015 134624 29597 903358 1 0 328206 328206 5123449 1792216 3331233 539108 199355 339753 1441175 818531 622644 492976 492976 5114812 SECURITIES 779359 F BENEFICIAL INTEREST IN PERPETUAL TRUSTS 140765 C 920124 X 1813501 108203 8882 117085 1696416 0 1696416 2215599 0 2215599 0 2215599 PART IV, LINE 2B: FUNDS HELD ON DEPOSIT FOR INDIVIDUAL SCOUTING UNITS OR SCOUTING SECTORS. PART V, LINE 4: ONLY THE INCOME GENERATED FROM THE ENDOWMENT ACCOUNTS CAN BE USED BY THE ORGANIZATION. THE USE OF THESE FUNDS IS BASED ON THE INTENT OF THE DONORS SUCH AS CAMP MAINTENANCE, CAMP SCHOLARSHIPS, GENERAL OPERATING USE AND CAMP STAFF SCHOLARSHIPS. PART X, LINE 2: THE COUNCIL BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AFFECTING THEIR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COUNCIL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 8,882. POPCORN SALES 1242565 1242565 800910 1242565 1242565 800910 800910 441655 1 REGISTRATION FEES ASSISTANCE REGISTRATION FEE EAGLE SCHOLARSHIPS SCHOLARSHIP CAMPERSHIPS - NYLT FEES CAMP FEES PART I, LINE 2: FINANCIAL ASSISTANCE FROM THE SIOUX COUNCIL BOY SCOUTS OF AMERICA IS PROVIDED FOR REGISTRATION & RECHARTER FEES, UNIFORMS, AND CAMP FEES. REQUESTS FOR ASSISTANCE MUST BE IN WRITING FROM THE PARENT OR THE UNIT LEADER. X X 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND OFFICE MANAGER REVIEW THE 990 IN DETAIL. THE 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SIOUX COUNCIL, BOY SCOUTS OF AMERICA CONFLICT-OF-INTEREST POLICY COVERS ALL BOARD OF DIRECTOR MEMBERS AND MEMBERS OF ANY COMMITTEE THEREOF, OFFICERS AND EMPLOYEES OF THE CORPORATION. DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS CAN BE MADE AT ANY LEVEL: OFFICER, BOARD, COMMITTEE OR EMPLOYEE LEVEL. REVIEW OF ACTUAL CONFLICTS IS DONE AT THE BOARD OF DIRECTOR AND/OR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTOR LEVELS. NO MEMBER OF THE BOARD OF DIRECTORS OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF A PARTNERSHIP, FIRM OR CORPORATION, OR WHO OWN OR CONTROLS MORE THAN 10 PERCENT OF THE STOCK OF SUCH COPORATION, SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH MATTERS COMING BEFORE SIOUX COUNCIL, BSA. PARTICIPATION BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE BOARD OF DIRECTORS, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION IN WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY THAT COULD HAVE A CONFLICT OF INTEREST IS PROHIBITED. FORM 990, PART VI, SECTION B, LINE 15A THE BOY SCOUTS OF AMERICA NATIONAL COUNCIL SETS THE COMPENSATION GUIDELINES. THE SIOUX COUNCIL BOY SCOUTS OF AMERICA BOARD OF DIRECTORS COMPENSATION COMMITTEE REVIEWS AND APPROVES COMPENSATION ON AN ANNUAL BASIS WHICH MUST FALL WITHIN THE NATIONAL GUIDELINES. THE PROCESS WAS UNDERTAKEN IN 2021. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE CONSISTS OF 14 OFFICERS, PRESIDENT, VICE PRESIDENTS, AND TREASURER. THE EXECUTIVE COMMITTEE HAS BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 8,882. ROUNDING