2025-11-14T13:09:07-05:00 2024-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2024-01-01 410695583 VOYAGEURS AREA COUNCIL VOYA 6122312300 6202 BLOOMINGTON RD ST PAUL MN 55111 MICHAEL COOPER PRESIDENT 6122312300 2025-11-17 false BECKY L GIBBS P01379383 9528544244 2025-11-14 2024 2025-03-06 01:10:19Z X MICHAEL COOPER 6202 BLOOMINGTON RD ST PAUL MN 55111 504684 false X WWW.VAC-BSA.ORG X 1994 MN TO ENGAGE FAMILIES IN CHARACTER DEVELOPMENT THROUGH LEADERSHIP, CITIZENSHIP, AND PHYSICAL AND MENTAL WELLNESS WITHIN A SAFE ENVIRONMENT LED BY TRAINED LEADERS. X 34 34 10 300 0 313814 179556 240355 58270 120441 -44186 201613 125475 876223 319115 3215 760 0 508241 383828 0 129375 474014 294306 985470 678894 -109247 -359779 1335425 0 229830 0 1105595 0 X TO ENGAGE FAMILIES IN CHARACTER DEVELOPMENT THROUGH LEADERSHIP, CITIZENSHIP, AND PHYSICAL AND MENTAL WELLNESS WITHIN A SAFE ENVIRONMENT LED BY TRAINED LEADERS. false true 501125 760 58270 TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS. OVER 1,572 SERVED, THROUGH 99 CUB SCOUT PACKS, SCOUT BSA TROOPS OR VENTURING CREWS. CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN THROUGH FIFTH-GRADE OR 5 TO 10 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AND GIRLS AGES 10 1/2 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE ORGANIZATION DISSOLVED AS OF DECEMBER 1ST, 2024. 501125 true true false false false false false false true true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false false false true 0 0 10 true false false false false false false false false false false false false X 34 34 true false false false true true true true true false false true true true true false false true false false MN WI MI X DOUG PARISH 6122312300 6202 BLOOMINGTON RD FORT SNELLING MN 55111 BRADLEY OLSEN SCOUT EXECUT 40.00 X 45457 0 5895 MICHAEL COOPER PRESIDENT 6.00 X X 0 0 0 PHIL JENSEN COMMISSIONER 4.00 X X 0 0 0 WADE SMITH VICE PRESIDE 2.00 X X 0 0 0 TRACY WILLIAMS VICE PRESIDE 2.00 X X 0 0 0 STACEY DENNEE VICE PRESIDE 2.00 X X 0 0 0 MYRON STEVENSON TREASURER 2.00 X X 0 0 0 LESLIE BACHELDER BOARD MEMBER 2.00 X 0 0 0 ALLISON BARTA BOARD MEMBER 2.00 X 0 0 0 JIM BELDEN BOARD MEMBER 2.00 X 0 0 0 BILL BERG BOARD MEMBER 2.00 X 0 0 0 STEVE BOROUGH BOARD MEMBER 2.00 X 0 0 0 ROCK GILSON BOARD MEMBER 2.00 X 0 0 0 DUANE HILL BOARD MEMBER 2.00 X 0 0 0 STEVE INKEL BOARD MEMBER 2.00 X 0 0 0 CHRIS JARMAN BOARD MEMBER 2.00 X 0 0 0 JAY KNUTHS BOARD MEMBER 2.00 X 0 0 0 MIKE LUCCA BOARD MEMBER 2.00 X 0 0 0 RHI MARTINEAU BOARD MEMBER 2.00 X 0 0 0 MIKE MAZZIO BOARD MEMBER 2.00 X 0 0 0 CATHY MCCARTY BOARD MEMBER 2.00 X 0 0 0 CHRIS MCMAHON BOARD MEMBER 2.00 X 0 0 0 JULIE NORBIE BOARD MEMBER 2.00 X 0 0 0 PAT PFAHL BOARD MEMBER 2.00 X 0 0 0 DAVID POPELKA BOARD MEMBER 2.00 X 0 0 0 MATT ROUSE BOARD MEMBER 2.00 X 0 0 0 DAVE SAUER BOARD MEMBER 2.00 X 0 0 0 MIKE STAUFFENECKER BOARD MEMBER 2.00 X 0 0 0 THEA STAUFFENECKER BOARD MEMBER 2.00 X 0 0 0 TERRY TILTON BOARD MEMBER 2.00 X 0 0 0 BOB WOODKE BOARD MEMBER 2.00 X 0 0 0 JEFF WRIGHT BOARD MEMBER 2.00 X 0 0 0 SHARON YUNG BOARD MEMBER 2.00 X 0 0 0 AARON WELCH BOARD MEMBER 2.00 X 0 0 0 BEN HOFFMAN BOARD MEMBER 2.00 X 0 0 0 45457 5895 false false false 28380 32351 118825 179556 ACTIVITIES 713990 44231 44231 CAMPING 721210 14039 14039 58270 -30479 -30479 18060 31767 18060 -31767 -13707 -13707 13827 32351 11213 2614 2614 174379 142589 31790 31790 OTHER REVENUE 91071 91071 91071 319115 90060 49499 X 760 760 294659 235137 17326 42196 67152 53587 3950 9615 22017 17569 1295 3153 72621 7498 18957 46166 20921 17149 750 3022 18053 15544 730 1779 10720 9691 270 759 4319 4236 11 72 1592 1271 93 228 22863 22863 22845 18550 1250 3045 31386 25433 1733 4220 88986 71837 2029 15120 678894 501125 48394 129375 181570 45947 56050 30198 54712 24967 90514 851467 1335425 0 47148 19193 130827 32662 229830 0 X 495185 610410 1105595 0 1335425 0 X -359779 3522 339500 -1088838 X false false false X 230020 383419 295572 313814 179556 1402381 230020 383419 295572 313814 179556 1402381 1402381 23176 8351 8513 77093 117133 30286 8744 11305 9986 2614 62935 165592 210209 63936 98899 91071 629707 2212156 232649 0.63390 0.63280 X PART II, LINE 10 629,707 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 850901 -36240 -811015 3647 790893 3425 62754 6171 850901 920790 -125050 4847 790893 765781 10472 150125 5588 920790 false false SCHEDULE D, PAGE 2, 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 STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. GOLF TOURNAMENT 30798 19664 11134 2069 1277 BEMIDJI LAWN SO 13110 10687 2423 2697 5113 43908 30351 13557 2069 3974 5113 11156 2401 CASH 2024-12-01 633801 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) ACCOUNTS/NOTES RECEIVA 2024-12-01 86922 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) INVENTORY 2024-12-01 50892 FMV 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) PROPERTY AND EQUIPMENT 2024-12-01 35902 FMV 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) ACCOUNTS PAYABLE 2024-12-01 54181 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) CUSTODIAL ACCOUNTS 2024-12-01 56925 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) NOTES PAYABLE 2024-12-01 13462 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) DEFERRED REVENUE 2024-12-01 6239 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) OTHER LIABILITIES 2024-12-01 30444 COST BASIS 203000282 NORTHERN STAR COUNCIL BSA 6202 BLOOMINGTON RD FORT SNELLING MN 55111 501(C)(3) true true false false true true true false SCHEDULE N, PAGE 1, PART I, LINE 2E THE FOLLOWING VAC DIRECTORS ARE NOW DIRECTORS OF NORTHERN STAR COUNCIL: MIKE COOPER; PHIL JENSEN; CHRIS MCMAHON; JAY KNUTHS; MYRON STEVENSON; THEA STAUFFENECKER. THESE INDIVIDUALS WERE APPOINTED TO THE BOARD BY THE NORTHERN STAR BOARD OF DIRECTORS (AND SUBSEQUENTLY ELECTED BY THE CORPORATION'S MEMBERS) TO PROVIDE CONTINUITY BETWEEN THE ORGANIZATIONS AND TO REPRESENT THE GEOGRAPHIC AREA COVERED BY THE LEGACY VOYAGEURS AREA COUNCIL. FORM 990, PAGE 2, PART III, LINE 3 ORGANIZATION MERGED WITH NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA AS OF DECEMBER 1, 2024, AND NORTHERN STAR IS THE SURVIVING ORGANIZATION. VOYAGEURS WAS DISSOLVED AS OF DECEMBER 1, 2024. FORM 990, PAGE 2, PART III, LINE 4A TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS. OVER 1,572 SERVED, THROUGH 99 CUB SCOUT PACKS, SCOUT BSA TROOPS OR VENTURING CREWS. CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN THROUGH FIFTH-GRADE OR 5 TO 10 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AND GIRLS AGES 10 1/2 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE ORGANIZATION DISSOLVED AS OF DECEMBER 1ST, 2024. FORM 990, PAGE 6, PART VI, LINE 2 MICHAEL STAUFFENECKER THEA STAUFFENECKER FAMILY FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERS OF THE COUNCIL ARE CLASSED AS EITHER MEMBERS-AT-LARGE OR CHARTER ORGANIZATION REPRESENTATIVES. ALL MEMBERS ARE ELECTED EVERY YEAR AND HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE, OUR VOTING MEMBERS TO THE NATIONAL COUNCIL, AND AN ADVISORY COUNCIL. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS WITHIN THEIR FIDUCIARY RESPONSIBILITY AND WITHIN THE POLICIES AND PROCEDURES OF THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULE IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND PROFESSIONAL EMPLOYEES, THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUIRES IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A 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 SITUATION ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. EACH YEAR THE COUNCIL PRESIDENT APPOINTS AND RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 7,498 18,957 46,166 FORM 990, PART IX, LINE 24E SUPPLIES 35,905 288 1,909 AWARDS 751 53 138 MISCELLANEOUS 30,162 1,517 12,654 RENTAL 5,019 171 419 TOTAL 71,837 2,029 15,120 FORM 990, PART XI, LINE 9 TRANSFER OF NET ASSETS -1,088,838