2025-01-13T16:01:24-06:00 2024-07-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 237147509 322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA 322O 3083823717 PO BOX 1361 GRAND ISLAND NE 688021361 DAVID PLOND SCOUT EXECUTIVE/CEO 3083823717 2025-01-13 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-01-13 2023 2024-10-15 13:58:12Z X DAVID PLOND 2808 OFLANNAGAN ST GRAND ISLAND NE 68803 754165 0 1761 X WWW.OVERLANDTRAILSCOUNCIL.ORG X 1953 NE PROMOTING THE ABILITY OF BOYS, YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES. X 22 22 11 423 0 0 1620390 211515 83802 60860 1633204 372939 168782 23667 3506178 668981 18600 4892346 0 0 422836 272921 0 886 23447 416051 209855 857487 5376008 2648691 -4707027 4874199 0 167172 0 4707027 0 PROMOTING THE ABILITY OF BOYS, YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES. 0 0 5348009 4892346 77558 PROVIDING CAMPING ACTIVITIES, EDUCATIONAL MATERIALS AND PUBLICATIONS FOR LOCAL DISTRICT SCOUTS. THE COUNCIL MERGED WITH BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL EFFECTIVE 8/1/2024. 5348009 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X DAVID PLOND 3083823717 2808 OFLANNAGAN ST GRAND ISLAND NE 688021361 DR MICHAEL LAWSON PRESIDENT 1.00 X X 0 0 0 RICHARD RABE VICE PRESIDENT 1.00 X X 0 0 0 TIM JACOBI VICE PRESIDENT DEVELOPMENT 1.00 X X 0 0 0 RON VONDEROHE VICE PRESIDENT GOVERNANCE 1.00 X X 0 0 0 DENNIS MCCARTY VICE PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 TYSON COBLE TREASURER 1.00 X X 0 0 0 DR JOHN GUETHLEIN COMMISSIONER 1.00 X X 0 0 0 CAROL ALPSTAG BOARD MEMBER 1.00 X 0 0 0 TODD BARTEK BOARD MEMBER 1.00 X 0 0 0 DAVID BRANDT BOARD MEMBER 1.00 X 0 0 0 SCOTT DARVEAU BOARD MEMBER 1.00 X 0 0 0 JEROME GILG BOARD MEMBER 1.00 X 0 0 0 TOM GRAVES BOARD MEMBER 1.00 X 0 0 0 MIKE KLEPPINGER BOARD MEMBER 1.00 X 0 0 0 ART KOLBET BOARD MEMBER 1.00 X 0 0 0 DR DAVID LINDLEY DISTRICT CHAIR 1.00 X 0 0 0 TIM MAYFIELD BOARD MEMBER 1.00 X 0 0 0 MARK MOWRY BOARD MEMBER 1.00 X 0 0 0 DR SHARON OBASI BOARD MEMBER 1.00 X 0 0 0 AARON SCHARDT BOARD MEMBER 1.00 X 0 0 0 MIKE TYE LEGAL COUNSEL 1.00 X 0 0 0 BETTY VAN BOENING BOARD MEMBER 1.00 X 0 0 0 DAVID PLOND SCOUT EXECUTIVE/CEO 40.00 X 0 0 0 0 0 0 0 0 0 0 0 84705 27494 99316 211515 CAMPING AND ACTIVITIES 516700 60860 60860 60860 288230 288230 84709 0 84709 84709 84709 12876 27494 13775 -899 -899 80897 71409 9488 9488 COUNCIL SERVICES 900099 7210 7210 7868 7868 15078 668981 77558 0 379908 4881675 4881675 10671 10671 76200 73156 761 2283 131790 126534 1314 3942 39099 37536 391 1172 11705 11237 117 351 14127 13563 141 423 16831 16158 168 505 886 886 19716 19633 83 17769 13720 109 3940 8417 8155 74 188 22380 21700 170 510 20568 19760 202 606 5050 1009 10 4031 2594 2490 26 78 11228 11228 8371 8040 83 248 18065 17405 165 495 RENT AND MAINTENANCE OF 25002 24803 50 149 RECOGNITION AWARDS 13378 11750 35 1593 SUPPLIES 12881 11513 619 749 7605 6273 34 1298 5376008 5348009 4552 23447 55988 0 1247848 0 25011 0 2963 0 0 0 0 85471 0 9712 0 0 451816 0 2966590 0 0 0 0 28800 0 4874199 0 41296 0 3460 0 16804 0 76812 0 28800 0 167172 0 X 3410436 0 1296591 0 4707027 0 4874199 0 -4707027 0 X 0 0 0 X 370899 323718 353059 276528 211515 1535719 409198 651153 317265 448594 141757 1967967 780097 974871 670324 725122 353272 3503686 20799 18720 39519 0 20799 18720 39519 3464167 198472 229039 66531 288230 782272 198472 229039 66531 288230 782272 2924 2924 32082 15078 47160 978569 1203910 670324 826659 656580 4336042 0.79890 0.79030 0.18040 0.16000 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: ESTATE DISTRIBUTION DATE: 12/31/23 AMOUNT: 1343862. PART III, SHORT YEAR EXPLANATION: THE CURRENT YEAR IS A SHORT YEAR FOR THE COUNCIL'S FINAL TAX RETURN, DUE PRIOR TO THE AVAILABILITY OF 2024 FORMS. THE FOLLOWING FIVE YEARS ARE SHOWN: 2019: 2020 TAX YEAR 2020: 2021 TAX YEAR 2021: 2022 TAX YEAR 2022: 2023 TAX YEAR 2023: SHORT YEAR 1/1/24 - 7/31/24 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3481516 53576 133070 3668162 1412748 1991909 142051 48810 16382 3481516 1783845 1810 -216173 96231 60503 1412748 1656676 26810 179281 78922 1783845 1755294 104010 202628 1656676 0.70599 0.29060 0.00341 0 0 0 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 BOARD APPROVED SPENDING POLICY THAT REQUIRES THE WITHDRAWAL OF FUNDS FROM THE TRUST ACCOUNTS BE CONSISTENT WITH THE PROVISIONS OF THE EXISTING TRUST AGREEMENT. THE POLICY DEFINES THE TOTAL FUNDS AVAILABLE FROM THE ENDOWMENT FUND IN A GIVEN YEAR AS 4% OF THE ENDOWMENT FUND'S AVERAGE MARKET VALUE OVER THE PRECEDING THREE YEARS. GOLF TOURNAMENT 40370 27494 12876 300 600 10200 2675 40370 27494 12876 300 600 10200 2675 13775 -899 1 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 12401 WEST MAPLE ROAD OMAHA NE 681641853 470376545 501(C)(3) 4881675 0 MERGER OF COUNCILS - TRANSFER OF ASSETS TO SURVIVING COUNCIL, SEE SCHEDULE N 1 0 CAMPERSHIP/UNIFORM/MEMBERSHIP 28 6465 4206 COST UNIFORMS PART I, LINE 2: THE ASSISTANCE REQUESTS ARE REVIEWED BY THE VOLUNTEER COMMITTEE WITH INPUT FROM THE SCOUT EXECUTIVE. THE AMOUNT IS REVIEWED EACH MONTH AGAINST BUDGETED AND RESTRICTED GIVING FOR ASSISTANCE. FMV AND BOOK VALUE OF ALL ASSETS AND LIABILITIES 2024-07-31 4881675 FMV AND BOOK VALUE 470376545 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 12401 WEST MAPLE ROAD OMAHA NE 681641853 501(C)(3) 1 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: DAVID PLONDMICHAEL LAWSON AND TIM JACOBI PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: DAVID PLOND BECAME TERRITORY DIRECTOR FOR BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL.MICHAEL LAWSON AND TIM JACOBI BECAME BOARD MEMBERS OF BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS MUST MEET THE MEMBERSHIP QUALIFICATIONS ESTABLISHED BY ARTICLE VI OF THE CORPORATION'S ARTICLES OF INCORPORATION. THE CORPORATION ALSO MAY ENROLL FRIENDS OF SCOUTING PURSUANT TO CLAUSE 3 OF THE BELOW. FRIENDS OF SCOUTING SHALL NOT BE PART OF THE CORPORATE MEMBERSHIP OF THE CORPORATION UNLESS ELECTED AS ASSOCIATE MEMBERS PURSUANT TO CLAUSE 2. ACTIVE MEMBERS CLAUSE 1. THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE OF THE LOCAL COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE LOCAL COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL. ASSOCIATE MEMBERS CLAUSE 2. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE LOCAL COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS SHALL HAVE NO VOTE BUT MAY WEAR THE UNIFORM AND INSIGNIA OF LAY MEMBERS WITHOUT OFFICE. FRIENDS OF SCOUTING CLAUSE 3. THE LOCAL COUNCIL MAY ENROLL AS FRIENDS OF SCOUTING PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE CORPORATION'S PROGRAM. FRIENDS OF SCOUTING WHO SATISFY THE ELIGIBILITY REQUIREMENTS MAY BE ELECTED AS ASSOCIATE MEMBERS PURSUANT TO CLAUSE 2 OF THIS SECTION. FRIENDS OF SCOUTING SHALL HAVE NO VOTE. HONORARY MEMBERS CLAUSE 4. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS HONORARY MEMBERS OF THE LOCAL COUNCIL PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS ARE NOT ELECTED AS MEMBERS AT LARGE AND SHALL HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS OF THE EXECUTIVE BOARD SHALL BE ELECTED AT THE ANNUAL MEETING OF THE LOCAL COUNCIL BY ACTIVE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE SCOUT EXECUTIVE, AUDIT COMMITTEE, AND OTHER OFFICERS WITH NOTICE GIVEN TO THE BOARD MEMBERS OF THE AVAILABILITY OF THE FORM FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND EACH OFFICER OF THE CORPORATION SHALL PROMPTLY DISCLOSE ANY MATERIAL INTEREST THAT HE OR SHE HAS OR REASONABLY EXPECTS TO HAVE IN ANY PROPOSED OR EXISTING ARRANGEMENT WITH THE CORPORATION PRIOR TO THE START OF ANY NEGOTIATIONS WITH RESPECT TO SUCH MATTER. AN INTEREST REQUIRED TO BE DISCLOSED UNDER THIS POLICY SHALL BE DISCLOSED IN WRITING TO THE CHAIR OF THE BOARD. SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASONS WHY THE ARRANGEMENT MIGHT BE OR MIGHT NOT BE IN THE BEST INTEREST OF THE CORPORATION. THE CHAIR OF THE BOARD SHALL REFER THE ISSUE TO THE FULL BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR OFFICERS: THE EXECUTIVE COMMITTEE DISCUSSES AND APPROVES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE UPON REQUEST. NOTIFICATION OF AVAILABILITY IS STATED AT THE BOARD MEETINGS.