2025-07-22T13:55:38-05:00 2024-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 237441800 BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL-TRUST FUND 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 671582 0 1761 X WWW.PACBSA.ORG X 1996 WI TO MAINTAIN AND SUPPORT THE SCOUTING PROGRAM OF BOY SCOUTS OF AMERICA POTAWATOMI AREA COUNCIL. 5 5 0 7 0 0 8721 207840 0 0 13748 90888 0 500 22469 299228 1122 0 0 0 0 0 0 0 0 29646 31608 30768 31608 -8299 267620 2618393 2916990 0 0 2618393 2916990 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 0 0 0 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. 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 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 X 5 5 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 WI X HALEY LANNAN 2625444881 804 BLUEMOUND ROAD WAUKESHA WI 531881698 JEFFRY BRIGMAN CHAIRMAN 1.00 1.00 X X 0 0 0 THERESA SCHULTZ WAUKESHA STATE BANK REP 1.00 X 0 0 0 MARK KINDLER BAIRD REP 1.00 X 0 0 0 BRETT MILLER MEMBER 1.00 1.00 X 0 0 0 GREG NEBEL MEMBER 1.00 X 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 1.00 50.00 X 0 177174 5424 0 177174 5424 0 0 1 0 0 199240 8600 207840 44800 44800 418442 372354 46088 46088 46088 500 500 500 299228 0 0 91388 31608 31608 31608 0 31608 0 93033 102258 88683 96064 6375 5750 1209 1208 2429093 2481710 0 230000 2618393 2916990 0 0 X 941549 1240146 1676844 1676844 2618393 2916990 2618393 2916990 267620 30977 0 X 0 1 X 1 0 X 11286 34104 247326 8721 207840 509277 11286 34104 247326 8721 207840 509277 39876 469401 42565 10031 44800 97396 606673 500 0.77370 0.68540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0 0 LOAN TO RELATED ORGANIZATION 230000 230000 X 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. 0 0 0 0 0 0 0 0 0 PAUL SCHWARTZ SCOUT EXECUTIVE 0 176425 0 0 0 749 0 5040 0 384 0 182598 0 0 FORM 990, PART VI, SECTION A, LINE 6 UNDER THE TRUST AGREEMENT, THE POTAWATOMI AREA COUNCIL'S EXECUTIVE BOARD HAS THE POWER TO ELECT ALL TRUSTEES OF THE ORGANIZATION AND APPROVES ALL CHANGES TO THE TRUST AGREEMENT. FORM 990, PART VI, SECTION A, LINE 7A UNDER THE TRUST AGREEMENT, THE POTAWATOMI AREA COUNCIL'S EXECUTIVE BOARD HAS THE POWER TO ELECT ALL TRUSTEES OF THE ORGANIZATION AND APPROVES ALL CHANGES TO THE TRUST AGREEMENT. FORM 990, PART VI, SECTION A, LINE 7B UNDER THE TRUST AGREEMENT, THE POTAWATOMI AREA COUNCIL'S EXECUTIVE BOARD HAS THE POWER TO ELECT ALL TRUSTEES OF THE ORGANIZATION AND APPROVES ALL CHANGES TO THE TRUST AGREEMENT. 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 ALL VENDORS NEED TO BE PREAPPROVED AND EXPENSES ARE APPROVED BY THE APPROPRIATE STAFF PERSON AND ARE REVIEWED BY THE SCOUT EXECUTIVE AND ASSISTANT SCOUT EXECUTIVE. EXPENSE ACCOUNTS ARE ALL APPROVED BY THE STAFF LEADER AND THE SCOUT EXECUTIVE'S IS APPROVED BY THE COUNCIL PRESIDENT. THE SCOUT EXECUTIVE AND ASSISTANT SCOUT EXECUTIVE MONITOR GIFTS AND RECOGNITIONS GIVEN TO EMPLOYEES TO MAKE SURE THEY ARE WITHIN COMPLIANCE. ANY RESOLUTION THAT DIRECTLY COULD BENEFIT A BOARD MEMBER THE COUNCIL PRESIDENT ASKS THE BOARD MEMBER TO RECUSE THEMSELVES FROM THE CONVERSATION AND VOTE ON THE ITEM BEFORE THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE BOY SCOUTS OF AMERICA, POTAWATOMI AREA COUNCIL - TRUST DOES NOT COMPENSATE PERSONS WITHIN THE ORGANIZATION. 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 - OPERATING 804 BLUEMOUND ROAD WAUKESHA WI 53188 390806342 SCOUTING WI 501(C)(3) LINE 7 N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0