2025-07-23T10:41:20-05:00 2024-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 390806342 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL-OPERATING BOYS 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 PAUL SCHWARTZ SCOUT EXECUTIVE 2625444881 2025-06-24 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-06-24 2024 2025-03-06 01:10:19Z PAUL SCHWARTZ 804 BLUEMOUND ROAD WAUKESHA WI 531881698 3272268 0 1761 X WWW.PACBSA.ORG X 1931 WI TO PROMOTE THE ABILITY OF BOYS, GIRLS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 50 50 63 1642 0 0 1172939 919565 866556 729066 81648 101384 443824 500212 2564967 2250227 0 199240 0 0 1122417 1169773 0 0 73814 840630 722692 1963047 2091705 601920 158522 4066547 4269598 429868 474397 3636679 3795201 TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUE OF THE SCOUT OATH AND LAW. 0 0 1908089 199240 1071822 THE COUNCIL DEVELOPS CHARACTER, CITIZENSHIP AND PERSONAL FITNESS IN YOUNG PEOPLE IN OUR AREA THROUGH THE PROGRAM AND ACTIVITIES OF THE BOY SCOUTS OF AMERICA. TOTAL YOUTH SERVED IN 2024 - 3,927. 1908089 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 3 0 63 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 50 50 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X HALEY LANNAN 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 MICHAEL GARVEY PRESIDENT 1.00 X X 0 0 0 CRAIG SCHIEFELBEIN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MARK RZEZNIK COUNCIL COMMISSIONER 1.00 X X 0 0 0 ANTHONY CONSIGLIO EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 MIKE SCHMELING TREASURER 1.00 X X 0 0 0 DAVE PETERSON LEGAL COUNCIL 1.00 X X 0 0 0 MIKE HIGBEE VICE PRESIDENT ADMIN. & GOV. 1.00 X X 0 0 0 CHADWICK DELUKA VICE-PRESIDENT FINANCE 1.00 X X 0 0 0 JESSE WILDER VICE-PRESIDENT FUND DEVEL. 1.00 X X 0 0 0 BRIAN NELSON VICE-PRESIDENT MARKETING 1.00 X X 0 0 0 KURT STANICH VICE-PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 KATHY BOYD VICE-PRESIDENT OPERATIONS 1.00 X X 0 0 0 DAVE DELLAGNESE VICE-PRESIDENT PROGRAM 1.00 X X 0 0 0 TOM CURL VICE-PRESIDENT STRATEGIC 1.00 X X 0 0 0 DAVE BAHL SR MEMBER 1.00 X 0 0 0 DAVE BECKER MEMBER 1.00 X 0 0 0 JIM BERES MEMBER 1.00 X 0 0 0 GARRETT BRIGMAN MEMBER 1.00 X 0 0 0 JEFFRY BRIGMAN MEMBER 1.00 1.00 X 0 0 0 NICK CIESINSKI MEMBER 1.00 X 0 0 0 LAURA CRUSE MEMBER 1.00 X 0 0 0 DEAN DANNER MEMBER 1.00 X 0 0 0 SHAWN FAESSLER MEMBER 1.00 X 0 0 0 HARRY FARCHMIN MEMBER 1.00 X 0 0 0 JEAN GUZZETTA MEMBER 1.00 X 0 0 0 DAN HART MEMBER 1.00 X 0 0 0 KEITH HENDERSON MEMBER 1.00 X 0 0 0 TOM HOCHULI MEMBER (TERMED JANUARY) 1.00 X 0 0 0 RALPH KINNEY MEMBER 1.00 X 0 0 0 JEFF KOWAL MEMBER 1.00 X 0 0 0 LEO LESCH MEMBER 1.00 X 0 0 0 TRUDY MALONE MEMBER 1.00 X 0 0 0 MARK MATTHIESEN MEMBER 1.00 X 0 0 0 HARRY MATTOX MEMBER 1.00 X 0 0 0 CHRIS MATHENY MEMBER 1.00 X 0 0 0 DIANE MCGEEN MEMBER 1.00 X 0 0 0 SHAUN MCNAMEE MEMBER 1.00 X 0 0 0 BRETT MILLER MEMBER 1.00 1.00 X 0 0 0 SUSAN MILLER MEMBER 1.00 X 0 0 0 JAMES MURRAY MEMBER 1.00 X 0 0 0 JEFFREY PACKEE MEMBER 1.00 X 0 0 0 BRUCE PRANGE MEMBER 1.00 X 0 0 0 RYAN RETHWISCH MEMBER 1.00 X 0 0 0 JACK RIESCH MEMBER 1.00 X 0 0 0 JEFF SCHMID MEMBER (TERMED JANUARY) 1.00 X 0 0 0 JOE SCHMIDT MEMBER 1.00 X 0 0 0 KATHLENE SISSON MEMBER 1.00 X 0 0 0 LAURIE STEIN MEMBER 1.00 X 0 0 0 MARIANNE STONE MEMBER (TERMED JANUARY) 1.00 X 0 0 0 LUCIEN VAN ELSEN MEMBER (TERMED JANUARY) 1.00 X 0 0 0 MATT VICK MEMBER 1.00 X 0 0 0 RICH WARD MEMBER 1.00 X 0 0 0 LARRY WINKELHAKE MEMBER (TERMED JANUARY) 1.00 X 0 0 0 TOM WRIGHT MEMBER 1.00 X 0 0 0 JOE ZIDANIC MEMBER 1.00 X 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 50.00 1.00 X 177174 0 5424 CONNIE JADOWSKI ASSISTANT SCOUT EXECUTIVE 50.00 X 113297 0 7761 290471 0 13185 2 0 1 0 0 79943 178815 660807 919565 CAMPING REVENUE 624100 615646 615646 ACTIVITIES REVENUE 624100 113420 113420 729066 101384 101384 31904 0 31904 31904 31904 187606 178815 70934 116672 116672 1293863 951107 342756 342756 8880 8880 8880 2250227 1071822 0 258840 199240 199240 182598 164339 7304 10955 722070 665177 22757 34136 90816 82515 3320 4981 92438 83949 3396 5093 81851 75015 2734 4102 17960 17960 16797 15417 552 828 420 410 4 6 142781 138851 1572 2358 34673 32441 893 1339 5313 5278 14 21 1754 1579 70 105 45332 45332 117562 113196 1746 2620 16261 14089 869 1303 SUPPLIES 286239 284381 743 1115 RECOGNITION AWARDS 11464 11156 123 185 EQUIPMENT RENTAL AND MA 3917 3525 157 235 22219 17531 256 4432 2091705 1908089 109802 73814 820621 226830 597766 363470 197817 170179 97644 59609 4235 3920 63168 67995 5717312 2385982 2278734 3331330 6562 46265 4066547 4269598 258506 35128 37430 44580 127112 117806 6820 276883 429868 474397 X 1263550 2753330 2373129 1041871 3636679 3795201 4066547 4269598 158522 0 X 0 1 X 1 0 X 860673 689095 981744 1172939 919565 4624016 860673 689095 981744 1172939 919565 4624016 146224 4477792 142418 178588 86645 115483 133288 656422 79776 116672 196448 5476886 10288020 0.81760 0.84970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2618393 207840 213325 90260 31608 2917690 2168165 8721 472275 1122 29646 2618393 2579970 247326 -629873 29258 2168165 2649448 34104 248848 1189 351241 2579970 2502699 11286 223850 88387 2649448 0.43000 0.54000 0.03000 0 1 0 25575 25575 5003207 1883951 3119256 441322 354128 87194 247208 147903 99305 3331330 FINANCE LEASE LIABILITY 46883 LOAN TO RELATED ORGANIZATION 230000 276883 X PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL HAS A SPENDING POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4% OF THE VALUE OF THE TRUST'S ASSETS OF A ROLLING 12-QUARTER AVERAGE AS OF AUGUST 31ST OF THE CURRENT YEAR, BUT CAN RANGE FROM 0% TO 5% OF THE VALUE OF THE TRUST'S ASSETS BASED ON CIRCUMSTANCES SUCH AS THE PERFORMANCE OF THE FUNDS, SPECIAL FUNDING OPERATIONS/REQUESTS OF THE COUNCIL AND OTHER FACTORS CONSIDERED BY THE TRUST COMMITTEE. THE COUNCIL APPROVED A 5% DISTRIBUTION FOR THE YEAR ENDING DECEMBER 31, 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 OR 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 CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. LEADERSHIP DINNER 131715 74515 57200 10248 1000 2300 GOLF CLASSIC 66325 39033 27292 18580 3305 3 168381 65267 103114 24170 7283 4048 366421 178815 187606 52998 7283 1000 9653 70934 116672 0 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND 804 BLUEMOUND ROAD WAUKESHA WI 53188 277441800 501(C)(3) 199240 0 TRANSFER FOR ENDOWMENT FUND 1 0 X X X X 0 0 0 0 0 0 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 176425 0 0 0 749 0 5040 0 384 0 182598 0 0 0 HALEY LANNAN RELATED TO BOARD MEMBER DIANE MCGEEN 55964 EMPLOYEE WAGES 0 FORM 990, PART VI, SECTION A, LINE 2 GARRETT BRIGMAN AND JEFFRY BRIGMAN HAVE A FAMILY RELATIONSHIP. BRETT MILLER AND SUSAN MILLER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION EXTENDS CHARTERS TO COMMUNITY ORGANIZATIONS TO PROVIDE THE SCOUTING PROGRAM TO THEIR YOUTH. EACH ORGANIZATION THAT CHARTERS ONE OR MORE UNITS HAS A CHARTER ORGANIZATION REPRESENTATIVE (MEMBER) THAT IS A VOTING MEMBER OF THE COUNCIL. THESE MEMBERS ARE CLASSIFIED AS "ACTIVE MEMBERS" PER THE ORGANIZATION'S BYLAWS. THERE ARE 3 OTHER CLASSES OF NON-VOTING MEMBERS: ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ACTIVE MEMBERS ARE INVITED TO THE ANNUAL MEETING TO ELECT AND APPROVE THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO KEY OFFICERS AND BOARD MEMBERS FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT-OF-INTEREST POLICY FOR BOTH EMPLOYEES AND BOARD MEMBERS. THE POLICY THAT APPLIES TO BOARD MEMBERS DETAILS WHAT IS CONSIDERED A TRANSACTION OR ACTION THAT RESULTS IN A CONFLICT OF INTEREST. IF A CONFLICT IS PRESENT, THE INTERESTED BOARD MEMBER MUST ABSTAIN FROM DISCUSSION, VOTING, OR ANY OTHER ACTION TAKEN IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO THE TRANSACTION IN QUESTION. THE INTERESTED BOARD MEMBER IS TO PROMPTLY REPORT THEIR CONFLICT TO THE CHAIRMAN AS SOON AS THEY ARE AWARE OF SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT ANNUALLY APPOINTS A COMPENSATION COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVES AND DETERMINE ANY ADJUSTMENTS TO SALARY AND BENEFITS. THIS REVIEW IS DONE IN CONSULTATION WITH THE AREA DIRECTOR, ASSISTANT REGIONAL DIRECTOR, OR DEPUTY REGIONAL DIRECTOR. THE COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION AND PROCEDURES SATISFY THE INTERMEDIATE SANCTIONS REQUIREMENTS AS REQUIRED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE COUNCIL SERVICE CENTER. BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND 804 BLUEMOUND ROAD WAUKESHA WI 53188 277441800 TRUST FUND OF THE BOY SCOUTS OF AMERICA, POTAWATOMI AREA COUNCIL WI 501(C)(3) LINE 7 BSA POTAWATOMI AREA COUNCIL - OPERATING 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND E 230000 COST BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL - TRUST FUND B 199240 CASH