2025-10-08T10:08:55-05:00 2024-12-31 363168081 SIKICH LLC 4020 KINROSS LAKES PARKWAY SUITE 300 RICHFIELD OH 44286 990 2024-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 NATHAN HOPPER SCOUT EXECUTIVE 3305804272 2025-10-07 1 1 BRIDGETTE MUGGE P00671418 3308646661 2025-10-07 2024 2025-03-06 01:10:19Z NATHAN HOPPER 2301 13TH STREET NW CANTON OH 44708 4784320 0 1761 X WWW.BUCKEYECOUNCIL.ORG X 1959 OH TO PROMOTE THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS. 35 35 94 2500 0 0 2450357 2534618 998083 966617 213614 122801 806877 480480 4468931 4104516 6722 8703 0 0 1183820 1177890 0 0 61244 1534071 1519720 2724613 2706313 1744318 1398203 12680983 14794536 258949 501663 12422034 14292873 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 2529535 8703 1418671 BUCKEYE COUNCIL'S SINGLE PURPOSE IS TO PROVIDE PROGRAMS, MANAGEMENT, AND SUPPORT FOR THE VARIOUS SCOUTING UNITS WITHIN ITS GEOGRAPHICAL AREA. AS OF DECEMBER 31, 2024, THIS INCLUDED 91 CUB SCOUT PACKS CONSISTING OF 3,218 CUB SCOUT MEMBERS, 109 SCOUTS BSA TROOPS CONSISTING OF 1,405 SCOUT MEMBERS, 4 VENTURE CREWS CONSISTING OF 41 MEMBERS, AND 8 EXPLORING POSTS CONSITING OF 57 EXPLORERS. TOTAL SERVED WAS 209 SCOUTING UNITS CONSISTING OF 4,721 MEMBERS. 2529535 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 5 0 94 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 35 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X X NATHAN HOPPER 3305804272 2301 13TH STREET NW CANTON OH 44708 NATHAN HOPPER SCOUT EXECUTIVE 60.00 X X 127257 0 17809 BRIAN BESECKER VP OF OPERATIONS 1.00 X X 0 0 0 JOHN FEHRENBACH BOARD MEMBER 1.00 X 0 0 0 H STEWART FITZ GIBBON TREASURER 1.00 X X 0 0 0 PHIL FRANCIS VP OF FINANCE 1.00 X X 0 0 0 TIM FRYE BOARD MEMBER 1.00 X 0 0 0 TODD GORDON BOARD MEMBER 1.00 X 0 0 0 MICHAEL GRUBER LEGAL COUNSEL 1.00 X X 0 0 0 JOHN HARBAUGH JR BOARD MEMBER 1.00 X 0 0 0 JOHN HARBAUGH SR BOARD MEMBER 1.00 X 0 0 0 JAY HAYS BOARD MEMBER 1.00 X 0 0 0 KARL HENLEY BOARD MEMBER 1.00 X 0 0 0 JIM HILL BOARD MEMBER 1.00 X 0 0 0 TOM HILT BOARD MEMBER 1.00 X 0 0 0 JAMES HILT BOARD MEMBER 1.00 X 0 0 0 KURT HOLMES BOARD MEMBER 1.00 X 0 0 0 TOBY HOY BOARD MEMBER 1.00 X 0 0 0 LEONARD JANCHAR BOARD MEMBER 1.00 X 0 0 0 DAMON KELLER VP OF DEVELOPMENT 1.00 X X 0 0 0 MICHAEL KREW BOARD MEMBER 1.00 X 0 0 0 MICHAEL LOMBARDI BOARD MEMBER 1.00 X 0 0 0 JOEL LUECKE BOARD MEMBER 1.00 X 0 0 0 BERNIE MINER BOARD MEMBER 1.00 X 0 0 0 KEITH MONTESANO BOARD MEMBER 1.00 X 0 0 0 KEVIN PULS BOARD MEMBER 1.00 X 0 0 0 CRAIG REYNOLDS BOARD MEMBER 1.00 X 0 0 0 SCOTT SANDROCK BOARD MEMBER 1.00 X 0 0 0 NATHAN SAYERS BOARD MEMBER 1.00 X 0 0 0 DOUG SIBILA BOARD MEMBER 1.00 X 0 0 0 MATT SMITH PRESIDENT 1.00 X X 0 0 0 ANNE TAYLOR BOARD MEMBER 1.00 X 0 0 0 MARK TAYLOR BOARD MEMBER 1.00 X 0 0 0 GENE THORN BOARD MEMBER 1.00 X 0 0 0 LATRICE VIROLA BOARD MEMBER 1.00 X 0 0 0 DOUG WOODHALL BOARD MEMBER 1.00 X 0 0 0 ANDY ZIEGLER BOARD MEMBER 1.00 X 0 0 0 JESSE ROPER SCOUT EXECUTIVE THRU 9/30 60.00 X 147639 0 15699 274896 0 33508 2 0 1 0 0 18316 220982 55000 2240320 241388 2534618 CAMPING 713990 820693 820693 ACTIVITIES 713990 145924 145924 966617 121077 121077 28426 0 28426 28426 28426 22560 20836 1724 1724 1724 19991 220982 19991 0 1033763 638977 394786 394786 MISCELLANEOUS REVENUE 713990 57268 57268 57268 4104516 1418671 0 151227 8703 8703 308405 301963 4379 2063 646308 633119 8969 4220 68709 67004 1160 545 79401 77432 1340 629 75067 73574 1015 478 1674 1674 83625 59196 24429 64598 63964 634 155943 154150 1219 574 62693 61612 694 387 21479 21056 288 135 4161 4157 3 1 66782 66782 228789 227920 591 278 170890 169709 803 378 PROGRAM AND OTHER SUPPL 358906 354624 -169 4451 RECOGNITION AND AWARDS 100310 57646 1 42663 OTHER 89243 87288 1261 694 MAINTENANCE OF EQUIPMEN 71121 70048 730 343 39506 36370 365 2771 2706313 2529535 115534 61244 2623045 2258414 343304 155935 30449 39991 135130 127975 37510 26712 13209452 7141199 4465811 6068253 64606 75114 4981128 6042142 12680983 14794536 101556 68691 42630 37109 114763 395863 258949 501663 X 5455426 7283144 6966608 7009729 12422034 14292873 12680983 14794536 X 1398203 12821 459815 X 0 1 X 1 0 X 976898 1261897 2674483 2450357 2534618 9898253 976898 1261897 2674483 2450357 2534618 9898253 168778 9729475 96322 263705 53145 26981 151227 591380 245620 335364 122296 311486 57268 1072034 11561667 9024468 0.84150 0.79690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 245,620. 2021 AMOUNT: $ 335,364. 2022 AMOUNT: $ 122,296. 2023 AMOUNT: $ 311,486. 2024 AMOUNT: $ 57,268. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5028523 351424 463993 3039 5840901 4363535 153025 599255 87292 5028523 5482596 1538781 -2531778 13737 112327 4363535 6339850 9066 582244 1448564 5482596 5811213 214991 382837 69191 6339850 0.00830 0.99170 0.00000 0 0 1826727 1826727 7118646 3197931 3920715 2463854 2277482 186372 1603300 1486456 116844 196925 179330 17595 6068253 BENEFICIAL INTEREST IN TRUSTS 3467251 BENEFICIAL INTEREST IN FOUNDATION 2153414 CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 164220 ROU ASSETS - OPERATING LEASES 66700 ROU ASSETS - FINANCE LEASES, NET 190557 6042142 CUSTODIAL ACCOUNTS 127780 OPERATING LEASE LIABILITY 66700 FINANCE LEASE LIABILITY 201383 395863 X 4117337 12821 12821 4104516 0 4104516 2706313 0 2706313 0 2706313 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE INCOME TO SUPPORT THE OPERATIONS OF THE COUNCIL UTILIZING THE INVESTMENT EARNINGS FROM THE FUNDS. PART X, LINE 2: THE COUNCIL IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE CURRENT PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. THE COUNCIL'S RETURNS FOR TAX YEARS 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES. SPORTSMENS CLASSIC 49455 38901 10554 10554 GOOD SCOUT LUNCHEON 136450 128033 8417 8417 4 55068 54048 1020 1020 240973 220982 19991 19991 19991 0 1 THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH, SANDY BEAVER, HETUCK, KILLBUCK, JOHNNY APPLESEED TRAIL, AND HARDING AREA PARTICIPANTS. 36 3367 THE COUNCIL AWARDS COLLEGE SCHOLARSHIPS TO EAGLE SCOUTS IN THE MARION AREA, FUNDED BY THE GEORGE AND DOROTHY ALBER FUND. 5 5000 THE COUNCIL REDUCES THE COST OF SUMMER CAMP BY AWARDING CAMPERSHIPS TO SCOUTS, CUB SCOUTS AND ADULT LEADERS WHO DEMONSTRATE FINANCIAL NEED. 122 336 PART I, LINE 2: THE REGISTRATION FEES ARE PAID BY THE COUNCIL DIRECTLY TO THE NATIONAL BOY SCOUTS OF AMERICA FOR THE BENEFIT OF THE RECIPIENTS. THE CAMPERSHIPS ARE IN THE FORM OF DISCOUNTED FEES FOR THE CAMP PROGRAMS PROVIDED BY THE COUNCIL. THE EAGLE SCOUT SCHOLARSHIP DISTRIBUTION CHECKS ARE PAYABLE TO THE COLLEGE OR UNIVERSITY. X X 0 0 0 0 0 0 0 0 0 JESSE ROPER SCOUT EXECUTIVE THRU 9/30 147639 0 0 0 0 0 10531 0 5168 0 163338 0 0 0 DAMON KELLER BOARD MEMBER 36396 PRIZES FOR POPCORN SALE 0 MICHAEL LOMBARDI BOARD MEMBER 1641523 SHOWER HOUSE CONSTRUCTION 0 X 2 241388 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 2 JOHN HARBAUGH JR & JOHN HARBAUGH SR HAVE A FAMILY RELATIONSHIP. JAMES HILT & TOM HILT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY, AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS PROVIDED TO THE SCOUT EXECUTIVE WHO THEN PRESENTED A DRAFT COPY OF THE RETURN TO INDIVIDUALS OF THE ORGANIZATION'S EXECUTIVE BOARD AND AUDIT COMMITTEE FOR REVIEW AND QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PUBLISHED ANNUALLY FOR MEMBERS OF THE EXECUTIVE BOARD AND EACH MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE BUCKEYE COUNCIL FOLLOWS THE BSA NATIONAL PLAN. THE BOARD PRESIDENT APPOINTS THE COMPENSATION AND BENEFITS COMMITTEE TO REVIEW AND APPROVE THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. THE ORGANIZATION'S 990 IS AVAILABLE ON THE BUSINESS WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 459,815. BUCKEYE BOY SCOUT FOUNDATION 2301 13TH STREET CANTON OH 44708 472594187 TO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCIL OH 501(C)(3) LINE 12B, II N/A 0 BUCKEYE COUNCIL BOY SCOUTS OF AMERICA PAUL HOLSING TRUST C/O HUNTINGTON TRUST 4481 MUNSON ST CANTON OH 44718 311573544 TO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCIL OH 501(C)(3) N/A 0 HEART OF OHIO BSA TRUST CO RICHLAND TRUST COMPANY 3 NORTH MAIN STREET MANSFIELD OH 44902 237123859 TO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCIL OH 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0