2025-11-17T10:29:02-06:00 2024-12-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2024-01-01 314388520 SIMON KENTON COUNCIL BOY SCOUTS OF AMERICA SIMO 6144367200 807 KINNEAR ROAD COLUMBUS OH 43212 TRAVIS GULLING SCOUT EXECUTIVE 6144367200 2025-11-16 1 0 KATHLEEN M MOSELEY P00116760 6142211120 2025-11-16 2024 2025-03-06 01:10:19Z TRAVIS GULLING 807 KINNEAR ROAD COLUMBUS OH 43212 10809084 0 1761 X WWW.SKCSCOUTS.ORG X 1925 OH PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH & LAW. 38 38 99 4500 -19976 0 857043 681736 1452389 1138158 302881 6454107 1036641 992009 3648954 9266010 73409 138184 0 0 2303802 2209580 0 0 201707 2000570 1893049 4377781 4240813 -728827 5025197 11469935 15855267 1308273 618303 10161662 15236964 X TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH & LAW. 0 0 3690362 138184 1843335 THE COUNCIL'S PROGRAM USE OUTDOOR SKILLS, HEALTHY LIFESTYLE, AND LEADERSHIP SKILLS AS MECHANISMS FOR BUILDING CONFIDENCE AS SCOUTS GROW AND DEVELOP INTO ADULTS. THE COUNCIL IS COMMITTED TO ACHIEVING THEIR MISSION WITHIN ITS GEOGRAPHICAL BOUNDARIES, WHICH ENCOMPASS 19 COUNTIES IN CENTRAL AND SOUTHERN OHIO AND GREENUP COUNTY IN NORTHERN KENTUCKY. THE COUNCIL SERVES APPROXIMATELY 8,500 YOUNG PEOPLE THROUGH THE WORK OF MORE THAN 4,000 VOLUNTEERS. THE COUNCIL CONDUCTS TRADITIONAL SCOUTING PROGRAMS, AS WELL AS LEARNING FOR LIFE PROGRAMS AIMED AT PROVIDING CHARACTER EDUCATION, PERSONAL FITNESS, PARTICIPATING CITIZENSHIP AND WORKFORCE DEVELOPMENT. SEE CONTINUATION ON SCHEDULE O.BOYS AND GIRLS IN GRADES K THROUGH 5 ARE SERVED THROUGH THE CUB SCOUT PROGRAM, ENCOMPASSING LIONS (GRADE K), TIGER CUBS (GRADE 1), CUB SCOUTS (GRADES 2-3) WEBELOS AND ARROW OF LIGHT (GRADES 4-5). THE SCOUT'S BSA PROGRAM SERVES BOYS AND GIRLS IN GRADES 6-12, AND VENTURING SERVES BOYS AND GIRLS AGES 14-20. LEARNING FOR LIFE PROGRAMS INCLUDES COED CHARACTER EDUCATION FOR ALL SCHOOL-AGED CHILDREN, AND CAREER EXPLORATION POSTS IN A VARIETY OF FIELDS FOR HIGH SCHOOL-AGED YOUTH AGES 14 THROUGH 20. THE COUNCIL OPERATES A COUNCIL SERVICE CENTER IN COLUMBUS, OHIO, AND ONE SATELLITE SERVICE CENTER IN CHILLICOTHE, OHIO. IT OWNS AND OPERATES FOUR CAMPING FACILITIES: CAMP LAZARUS IN DELAWARE COUNTY; CAMP FALLING ROCK IN LICKING COUNTY; CAMP OYO IN SCIOTO COUNTY; AND CAMP LOWMAN IN ATHENS COUNTY. IT ALSO OPERATES CAMP OTTER RUN IN EAST LIBERTY IN PARTNERSHIP WITH THE HONDA OF AMERICA COMPANY. 3690362 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 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 0 0 0 1 3 0 1 99 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 38 38 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X MARK HOSTETTLER 6144367200 807 KINNEAR ROAD COLUMBUS OH 43212 ROBERT BEASLEY BOARD MEMBER 1.00 X 0 0 0 DEANNA BIROS BOARD MEMBER 1.00 X 0 0 0 R TODD BOYER BOARD MEMBER 1.00 X 0 0 0 BRUCE BOYLE BOARD MEMBER 1.00 X 0 0 0 JAMES BRATTON BOARD MEMBER 1.00 X 0 0 0 G ROSS BRIDGMAN BOARD MEMBER 1.00 X 0 0 0 GREGORY COMFORT BOARD MEMBER 1.00 X 0 0 0 WILL DUDERSTADT BOARD MEMBER 1.00 X 0 0 0 LLOYD EICHENLAUB BOARD MEMBER 1.00 X 0 0 0 DUSTIN ELLSWORTH BOARD MEMBER 1.00 X 0 0 0 CONSTANCE EVERHART BOARD MEMBER 1.00 X 0 0 0 J DAVID FOWLER BOARD MEMBER 1.00 X 0 0 0 WALTER B GUENTHER BOARD MEMBER 1.00 X 0 0 0 KEN HEINTZ BOARD MEMBER 1.00 X 0 0 0 CHARLES HERR BOARD MEMBER 1.00 X 0 0 0 JENNIFER KERNOSKY BOARD MEMBER 1.00 X 0 0 0 WILLIAM KIEFABER BOARD MEMBER 1.00 X 0 0 0 THOMAS R KROMER BOARD MEMBER 1.00 X 0 0 0 RONALD R LIME JR BOARD MEMBER 1.00 X 0 0 0 LUIS LOYA BOARD MEMBER 1.00 X 0 0 0 RICK MARK BOARD MEMBER 1.00 X 0 0 0 MATT MCCONNELL BOARD MEMBER 1.00 X 0 0 0 AARON MCGREEVY BOARD MEMBER 1.00 X 0 0 0 STEPHANIE MILBURN BOARD MEMBER 1.00 X 0 0 0 REID MILLER BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER MILLER BOARD MEMBER 1.00 X 0 0 0 SHAWN MILLERICK BOARD MEMBER 1.00 X 0 0 0 JOHN T MOORE BOARD MEMBER 1.00 X 0 0 0 SCOTT P MOORE BOARD MEMBER 1.00 X 0 0 0 DUSTIN PARGEON BOARD MEMBER 1.00 X 0 0 0 PATRICK PICCININNI BOARD MEMBER 1.00 X 0 0 0 GUY L REECE II BOARD MEMBER 1.00 X 0 0 0 NELSON REID BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER SHERMAN BOARD MEMBER 1.00 X 0 0 0 E PHILIP SMITH BOARD MEMBER 1.00 X 0 0 0 DAVID STOWE BOARD MEMBER 1.00 X 0 0 0 ERIK Y YASSENHOFF BOARD MEMBER 1.00 X 0 0 0 JOHN ZEEK BOARD MEMBER 1.00 X 0 0 0 JEFFREY MOE CEO/SCOUT EXECUTIVE (THRU 4/30/24) 40.00 X 76250 0 8210 TRAVIS GULLING CEO/SCOUT EXECUTIVE (BEGIN 6/16/24) 40.00 X 96404 0 11101 172654 0 19311 0 0 0 0 0 23314 16686 641736 681736 SCOUTING PROGRAMS 611600 777628 777628 LOCAL FEE INCOME 611600 360530 360530 1138158 114732 -19976 134708 199907 163181 36726 36726 36726 311561 6170428 142614 0 168947 6170428 6339375 6339375 294315 16686 43209 251106 251106 1898247 1194070 704177 704177 9266010 1842335 -19976 6761915 138184 138184 191965 159526 21085 11354 1538290 1278345 168964 90981 138289 110906 17799 9584 204073 163258 26530 14285 136963 113348 15350 8265 33103 30488 1086 1529 52072 43965 8107 5758 56 711 4991 133201 122327 2892 7982 253641 224103 19201 10337 155778 130860 16164 8754 41966 34719 3026 4221 54446 43557 7078 3811 123081 123081 317957 297952 13003 7002 157466 141678 10262 5526 SUPPLIES 345506 339300 3106 3100 RECOGNITION AWARDS 182427 163896 11101 7430 OTHER EXPENSES 36647 30813 3279 2555 4240813 3690362 348744 201707 387084 785005 540774 4948782 121512 66140 250046 164282 66658 75522 77787 60592 12239166 7702111 4659124 4537055 5253086 5119198 113864 98691 11469935 15855267 190097 196632 244634 222050 334452 199621 539090 1308273 618303 X 6140962 11385474 4020700 3851490 10161662 15236964 11469935 15855267 5025197 50105 0 X 0 1 X 1 0 X 1809114 2327634 1861739 857043 681736 7537266 1809114 2327634 1861739 857043 681736 7537266 7537266 169508 164402 273914 265764 314639 1188227 326314 256185 29271 114375 726145 9451638 7215800 0.79750 0.79300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 5487722 13022 -78669 47448 5374627 5324120 29364 349679 215441 5487722 6404398 18642 -900359 198561 5324120 5541124 13949 1061065 211740 6404398 5132095 11125 672334 274430 5541124 0.34240 0.00000 0.65760 1 0 376317 376317 7232063 4579265 2652798 2296381 1114750 1181631 631793 631507 286 1702612 1376589 326023 4537055 BSA ASSET MANAGEMENT 4986626 F MUTUAL FUNDS 132572 F 5119198 X 9481996 50105 2700 52805 9429191 -163181 -163181 9266010 4406694 2700 163181 165881 4240813 0 4240813 PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISHED PRIMARILY FOR SUPPORT OF THE ORGANIZATION'S MISSION PART X, LINE 2: THE COUNCIL FOLLOWS THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, UNDER WHICH AN ORGANIZATION SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE COUNCIL DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY AMOUNTS IN THE FINANCIAL STATEMENTS FOR UNRECOGNIZED TAX BENEFITS OR LIABILITIES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COUNCIL'S FINANCIAL STATEMENTS. FEDERAL RETURNS FOR THE YEARS ENDED 2020 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -163,181. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 163,181. DINNER 129131 3460 125671 5500 15421 157 CLAY SHOOT 44876 2250 42626 4676 350 2915 3 136994 10976 126018 3412 4579 6199 311001 16686 294315 13588 20000 350 9271 43209 251106 1 REGISTRATION ASSISTANCE 612 65110 TRANSPORTATION, UNIFORMS 266 4123 CAMPER SHIPS 185 36625 PART I, LINE 2: MONITORING GRANT FUNDS IN THE UNITED STATES: THE COUNCIL PROVIDES CAMPERSHIPS FROM ITS CAMPERSHIP FUND. THE CAMPERSHIP FUND WAS ESTABLISHED TO ASSIST FINANCIALLY LESS FORTUNATE SCOUTS TO GO TO SUMMER CAMP. CARE IS TAKEN SO THAT ONLY SCOUTS WHO NEED AND DESERVE SUCH HELP MAY APPLY AND BE AIDED. THE DETAILS ARE HANDLED IN SUCH A WAY AS TO CAUSE NO EMBARASSMENT TO THE SCOUT OR THEIR FAMILY. ALL SCOUTS WHO RECEIVE CAMPERSHIP HELP SHOULD EARN OR PROVIDE PART OF THE CAMP FEE IN KEEPING WITH THE NINTH POINT OF SCOUT LAW, A SCOUT IS THRIFTY. EACH CAMPER WHO NEEDS FINANCIAL ASSISTANCE TO GO TO CAMP COMPLETES AN APPLICATION. THE APPLICATION IS REVIEWED BY MANAGEMENT AND CAMPERSHIPS ARE AWARDED TO APPROVED CAMPERS. NO FUNDS ARE EXCHANGED BETWEEN THE CAMPER AND THE COUNCIL, ALL FUNDS ARE APPLIED DIRECTLY TO THE SCOUT'S ACCOUNT. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ABOVE HAVE THE POWER TO ELECT MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, NATIONAL COUNCIL MEMBERS,REGULAR MEMBERS OF THE EXECUTIVE BOARD AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED INTERNALLY BY THE SCOUT EXECUTIVE AND THE DIRECTOR OF FISCAL OPERATIONS. THE FORM 990 IS THEN APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE AND SHARED WITH THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AND MUST RECUSE THEMSELVES FROM ANY CONFLICT THAT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY, THE INDEPENDENT BUDGET COMMITTEE USES COMPARABILITY DATA TO PROPOSE THE SCOUT OFFICER'S COMPENSATION TO THE INDEPENDENT COMPENSATION COMMITTEE, WHO FURTHER DELIBERATE AND RECORD THEIR DECISION IN THEIR MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC. PART XII, LINE 2C THE PROCESS DID NOT CHANGE DURING THE YEAR.