2025-11-13T13:22:04-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 840253710 ADVENTURE WEST COUNCIL BOY SCOUTS OF AMERICA ADVE 9703306305 2215 23RD AVENUE GREELEY CO 80634 NATHAN DUTSON SCOUT EXECUTIVE/CEO 9703306305 2025-11-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-12 2024 2025-03-06 01:10:19Z NATHAN DUTSON 2215 23RD AVENUE GREELEY CO 80634 3837113 0 1761 X WWW.AWBSA.ORG X 1942 CO PREPARE TODAY'S YOUTH FOR FUTURE SUCCESS 42 42 107 1936 0 0 1058672 951924 1228612 1472760 129973 330947 412891 323753 2830148 3079384 0 5477 0 0 1589065 1527300 0 0 249389 2131374 2150798 3720439 3683575 -890291 -604191 11254240 10416735 1538144 1138965 9716096 9277770 THE MISSION OF THE ADVENTURE WEST COUNCIL, BOY SCOUTS OF AMERICA, IS TO INSTILL HONOR, INTEGRITY, AND LEADERSHIP IN YOUTH BY ENGAGING YOUTH AND FAMILIES THROUGH FUN, QUALITY PROGRAMS, OUTDOOR EXPERIENCES, AND SERVICE TO COMMUNITY. 0 0 2244153 0 371916 DIRECT SERVICES TO SCOUTING UNITS: THE COUNCIL IS DIVIDED INTO 7 DISTRICTS WITHIN ITS ASSIGNED TERRITORY. THE COUNCIL OPERATES THREE SERVICE CENTERS, ONE IN GREELEY, COLORADO, ONE IN SCOTTSBLUFF, NEBRASKA, AND ONE IN CASPER, WYOMING, AS WELL AS A RETAIL OUTLET LOCATED IN LOVELAND, COLORADO. 811300 5477 1364853 CAMPING AND SCOUTING ACTIVITIES: THE COUNCIL OPERATES CAMPING FACILITIES LOCATED IN COLORADO AND WYOMING. 1,457 SCOUTS BSA YOUTH ATTENDED THESE FACILITIES DURING THE 2024 CAMP SEASON. DAY CAMPS ARE OPERATED WITHIN EACH DISTRICT OF THE LOCAL COUNCIL. 268 CUB SCOUTS ATTENDED DAY CAMP OR RESIDENT CAMP DURING 2024. 112584 0 0 SCOUT REACH/MULTICULTURAL PROGRAMS: THE ADVENTURE WEST COUNCIL, BOY SCOUTS OF AMERICA, IS COMMITTED TO ENSURING THAT ALL YOUNG PEOPLE HAVE AN OPPORTUNITY TO JOIN SCOUTING, REGARDLESS OF THEIR CIRCUMSTANCES, NEIGHBORHOOD OR ETHNIC BACKGROUND. 3168037 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 107 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 42 42 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CO X X NATHAN DUTSON 9703306305 2215 23RD AVENUE GREELEY CO 80634 NATHAN DUTSON SCOUT EXECUTIVE/CEO (BEGAN 11/24) 40.00 X 131777 0 41242 LUZ GUIDRY COO TERMED 10/24) 40.00 X 95106 0 18317 DUSTY PORTER PRESIDENT 1.00 X X 0 0 0 MARK KERWOOD TREASURER 1.00 X X 0 0 0 JOSEPH BODINE ESQ LEGAL COUNSEL 1.00 X X 0 0 0 GREGORY DYEKMAN ESQ LEGAL COUNSEL 1.00 X X 0 0 0 BILL EMSLIE VICE PRESIDENT STRATEGIC PLANNING 1.00 X X 0 0 0 ED MORROW AT-LARGE MEMBER 1.00 X X 0 0 0 LOUIS LEOPOLD COUNCIL COMMISSIONER 1.00 X X 0 0 0 STEVE OLSEN ESQ VICE PRESIDENT NOMINATING 1.00 X X 0 0 0 GARY CRUM AT-LARGE MEMBER 1.00 X X 0 0 0 CRAIG RASMUSSEN VICE PRESIDENT PROGRAMS 1.00 X X 0 0 0 DR KARL BROWN BOARD MEMBER 1.00 X 0 0 0 PAUL DICKINSON BOARD MEMBER 1.00 X 0 0 0 MARY DONALDSON BOARD MEMBER 1.00 X 0 0 0 DR DAVID FAIRBANKS BOARD MEMBER 1.00 X 0 0 0 DR GEORGE GARMANY BOARD MEMBER 1.00 X 0 0 0 DR DONALD GENTRY BOARD MEMBER 1.00 X 0 0 0 PAMELA HARRINGTON BOARD MEMBER 1.00 X 0 0 0 MIKE HEILBRON BOARD MEMBER 1.00 X 0 0 0 CEDRIC HOWARD ESQ BOARD MEMBER 1.00 X 0 0 0 SARAH DAANE-FROEHLICH BOARD MEMBER 1.00 X 0 0 0 WILLIAM KAUFMAN ESQ BOARD MEMBER 1.00 X 0 0 0 MIKE MONIZ BOARD MEMBER 1.00 X 0 0 0 FLINT MULDER BOARD MEMBER 1.00 X 0 0 0 DEIRDRE PILCH PHD BOARD MEMBER 1.00 X 0 0 0 MATT PUTMAN BOARD MEMBER 1.00 X 0 0 0 JAMES REESE BOARD MEMBER 1.00 X 0 0 0 WILLIAM REICHENBERG BOARD MEMBER 1.00 X 0 0 0 CHRIS RICHMOND BOARD MEMBER 1.00 X 0 0 0 KEVIN SANDBERG BOARD MEMBER 1.00 X 0 0 0 RON SCHNEIDER BOARD MEMBER 1.00 X 0 0 0 MASOUD SHIRAZI BOARD MEMBER 1.00 X 0 0 0 GEORGE STEVENS PHD BOARD MEMBER 1.00 X 0 0 0 MICHAEL STRADT BOARD MEMBER 1.00 X 0 0 0 TIMOTHY THORNELL BOARD MEMBER 1.00 X 0 0 0 ROBERT TOINTON BOARD MEMBER 1.00 X 0 0 0 BOB URQUIDI BOARD MEMBER 1.00 X 0 0 0 THOM VAN BOSKIRK DDS BOARD MEMBER 1.00 X 0 0 0 BILL WILLINGHAM BOARD MEMBER 1.00 X 0 0 0 MICHAEL ZIRBEL BOARD MEMBER 1.00 X 0 0 0 SAM RUNYAN DISTRICT CHAIR 1.00 X 0 0 0 BRIAN KELLEGHAN DISTRICT CHAIR 1.00 X 0 0 0 VALERIE GRUBE DISTRICT CHAIR 1.00 X 0 0 0 226883 0 59559 1 0 1 0 0 4779 12496 934649 951924 CAMPING REVENUE 721210 1100844 1100844 ACTIVITY REVENUE 713990 371916 371916 1472760 330947 330947 20649 0 20649 20649 20649 9837 12496 6811 3026 3026 1004617 750918 253699 253699 COUNCIL SERVICES 721210 10310 10310 36069 36069 46379 3079384 1736769 0 390691 5477 5477 286442 232016 28645 25781 968563 819996 78193 70374 107666 87396 10669 9601 58588 47542 5814 5232 106041 88869 9038 8134 93451 22680 68251 2520 6973 6973 96748 24480 2983 69285 3361 2787 302 272 53165 46382 3039 3744 275139 261524 7660 5955 109517 95917 7736 5864 16871 14511 1363 997 37582 30442 3758 3382 67499 67499 181642 177631 2111 1900 157420 155586 965 869 PROGRAM SUPPLIES 673759 667935 1676 4148 RENT AND MAINTENANCE OF 131719 120209 7126 4384 RECOGNITION AWARDS 59918 42524 5241 12153 186034 156634 14606 14794 3683575 3168037 266149 249389 717156 284722 100000 50000 50795 38231 72040 30299 207971 246386 86879 61480 10075139 6174826 3853056 3900313 5967965 5606926 198378 198378 11254240 10416735 301341 542850 126642 92263 424958 202429 501649 117869 183554 183554 1538144 1138965 X 4122907 3611410 5593189 5666360 9716096 9277770 11254240 10416735 -604191 545025 -379160 0 X 0 0 0 X 1567821 1320019 855325 1058672 951924 5753761 1567821 1320019 855325 1058672 951924 5753761 25180 5728581 146385 180560 181315 158596 351596 1018452 8606 3026 11632 50603 36069 86672 6870517 11496226 0.83380 0.86830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5861832 83203 2212854 37542 8120347 5733877 25280 140573 37898 5861832 7152874 45179 -1039316 391065 33795 5733877 7397606 2749840 1171163 4120694 45041 7152874 6579055 528953 1171393 841224 40571 7397606 0.34000 0.66000 0 0 414409 414409 6561941 4658406 1903535 382571 275584 106987 1022223 772016 250207 1693995 468820 1225175 3900313 OPERATING LEASE LIABILITY 136200 FINANCE LEASE LIABILITY 47354 183554 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 POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR, 4% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 36 MONTHS. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. ONLINE AUCTION 3000 3000 INVITATIONAL GOLF 19333 12496 6837 4880 1931 22333 12496 9837 4880 1931 6811 3026 1 REGISTRATION ASSISTANCE 453 5477 PART I, LINE 2: THE ORGANIZATION TRACKS THE INDIVIDUAL SCOUTS THAT RECEIVE ASSISTANCE. RECIPIENTS APPLY FOR THESE FUNDS ON A CONFIDENTIAL BASIS IN WRITING. THESE APPLICATIONS ARE REVIEWED BY THE CAMPERSHIP COMMITTEE. X X 0 0 0 0 0 0 0 0 0 NATHAN DUTSON SCOUT EXECUTIVE/CEO (BEGAN 11/24) 131777 0 0 0 0 0 4500 0 36742 0 173019 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED TO LEADERSHIP AND MEMBERS OF THE EXECUTIVE COMMITTEE AHEAD OF FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES OF THE COUNCIL OR MEMBERS OF THEIR IMMEDIATE FAMILIES MAY NOT HAVE A SIGNIFICANT FINANCIAL INTEREST IN, OR RECEIVE REMUNERATION FROM, ANY BUSINESS THAT DOES, OR SEEKS TO DO, BUSINESS WITH THE COUNCIL. EMPLOYEES MAY NOT SEEK OR ACCEPT ANY GIFTS, PAYMENTS, FEES, SERVICES, VALUABLE PRIVILEGES, VACATIONS OR PLEASURE TRIPS, LOANS OR OTHER FAVORS FROM ANY PERSON OR BUSINESS ORGANIZATION THAT DOES, OR SEEKS TO DO, BUSINESS WITH THE COUNCIL. ANY EMPLOYEE WHO BELIEVES THAT HIS OR HIS PERSONAL ACTIONS OR INTEREST, OR THE ACTIONS OF OTHERS, MAY VIOLATE THIS POLICY MUST DISCLOSE THE MATTER TO THE SCOUT EXECUTIVE OR COUNCIL PRESIDENT. EACH EMPLOYEE IS ASKED TO SIGN AND RETURN TO THE COUNCIL DESIGNEE AN EMPLOYEE STATEMENT ACKNOWLEDGING THE CONFLICT OF INTEREST POLICY. ANY EMPLOYEE WHOSE ACTIONS OR INTEREST VIOLATE THIS POLICY MAY BE SUBJECT TO IMMEDIATE TERMINATION, IF IT IS DETERMINED TO BE IN THE BEST INTEREST OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE DETERMINES PAY RAISES FOR THE SCOUT EXECUTIVE/CEO AND APPROVES THE CEO'S RECOMMENDATIONS FOR THE STAFF RAISES BASED ON YEAR-END EVALUATIONS. THE LAST REVIEW OF KEY EMPLOYEE'S COMPENSATION OCCURRED ON JANUARY 24, 2022. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIALS AND FORM 990 (PUBLIC DISCLOSURE VERSION) ARE ALSO REPORTED ON THE COUNCIL'S WEBSITE.