2025-11-12T12:27:27-06:00 2024-12-31 550538163 SUTTLE & STALNAKER PLLC 1411 VIRGINIA ST E STE 100 CHARLESTON WV 25301 990 2024-01-01 550357016 MOUNTAINEER AREA COUNCIL OF BOY SCOUTS OF AMERICA INC MOUN 3043663940 192 MCCOLLOCH DRIVE WHEELING WV 26003 SCOTT HANSON SCOUT EXECUTIVE/CEO 3043663940 2025-11-12 1 0 KELLY L SHAFER P02247671 3043434126 2025-11-10 2024 2025-03-06 01:10:19Z SCOTT HANSON 192 MCCOLLOCH DRIVE WHEELING WV 26003 2382797 0 X WWW.MACBSA.ORG X 1936 WV PROVIDING SCOUTING PROGRAMS TO THE YOUTH IN BARBOUR,BROOKE, DODDRIDGE, GILMER, HANCOCK,HARRISON, LEWIS, MARION, MARSHALL, MONONGALIA,OHIO, PRESTON, RANDOLPH, TAYLOR, TUCKER,TYLER, UPSHUR, AND WETZEL COUNTIES IN WEST VIRIGNIA AND BELMONT, HARRISON, JEFFERSON, AND MONROE COUNTIES IN OHIO. 40 40 51 600 0 0 404220 771638 436017 377969 45537 425854 106978 446915 992752 2022376 17490 14992 0 0 445365 837260 0 0 90555 748448 1074190 1211303 1926442 -218551 95934 3448030 12198947 364531 320529 3083499 11878418 X THE MISSION OF MOUNTAINEER AREA COUNCIL OF BOYS SCOUTS OF AMERICA, INC. IS TO PROVIDE SCOUTING PROGRAMS TO THE YOUTH IN BARBOUR,BROOKE, DODDRIDGE, GILMER, HANCOCK,HARRISON, LEWIS, MARION, MARSHALL, MONONGALIA,OHIO, PRESTON, RANDOLPH, TAYLOR, TUCKER,TYLER, UPSHUR, AND WETZEL COUNTIES IN WEST VIRIGNIA AND BELMONT, HARRISON, JEFFERSON, AND MONROE COUNTIES IN OHIO. 0 0 1716126 14992 658309 THE ORGANIZATION UTILIZES THE BOY SCOUTS OF AMERICA PROGRAM TO DEVELOP TRAITS OF POSITIVE LEADERSHIP, MORAL CHARACTER, PERSONAL FITNESS, AND ACTIVE CITIZENSHIP TO YOUTH AGES 5 AND 20, OF WHICH WE SERVED A TOTAL OF 2,116 YOUTH. WE OFFERED CUB SCOUT AND SCOUTS BSA SUMMER OVERNIGHT CAMP TO 491 YOUTH, ADVANCEMENT PROGRAMS IN PARTNERSHIP WITH WEST VIRGINIA UNIVERSITY AND WEST VIRGINIA WESLEYAN COLLEGE TO 307 YOUTH, AS WELL AS COUNTLESS OTHER PROGRAM OPPORTUNITIES DURING DAYS AND WEEKENDS THROUGHOUT THE YEAR. 1716126 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 51 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 40 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WV X SCOTT HANSON 3043663940 192 MCCOLLOCH DRIVE WHEELING WV 26003 AMY GARBRICK PRESIDENT 1.00 X X 0 0 0 ADAM FLETCHER COUNCIL COMMISSIONER 1.00 X X 0 0 0 H SCOTT CUNNINGHAM EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 BOB JAMES VP ADMINISTRATION 1.00 X X 0 0 0 LAUREN SEILER VP DEVELOPMENT 1.00 X X 0 0 0 IAN FRIST VP ENTERPRISE RISK MANAGEMENT 1.00 X X 0 0 0 MIKE GOCLAN VP FINANCE 1.00 X X 0 0 0 TARA CURTIS VP MARKETING & COMMUNICATIONS 1.00 X X 0 0 0 DR VINCE KOLENICH VP MEMBERSHIP & RELATIONSHIPS 1.00 X X 0 0 0 LAUREN NAMSUPAK VP PROGRAM 1.00 X X 0 0 0 PETER EHNI VP PROPERTIES 1.00 X X 0 0 0 MARK COTTRILL TREASURER 1.00 X X 0 0 0 ALEXIS BEHRENS MEMBER 1.00 X 0 0 0 BILL BREWER MEMBER 1.00 X 0 0 0 MIKE CROSS MEMBER 1.00 X 0 0 0 JIM DAVIS MEMBER 1.00 X 0 0 0 KATIE DAVISON MEMBER 1.00 X 0 0 0 DAN EATON MEMBER 1.00 X 0 0 0 AMY FLYNN MEMBER 1.00 X 0 0 0 GARY FURBEE MEMBER 1.00 X 0 0 0 DAVID GERSTING MEMBER 1.00 X 0 0 0 JIM HERMAN MEMBER 1.00 X 0 0 0 RENEE HOFFMAN MEMBER 1.00 X 0 0 0 RON JUSTICE MEMBER 1.00 X 0 0 0 DAVE KLICK MEMBER 1.00 X 0 0 0 JESSE KRUEGER MEMBER 1.00 X 0 0 0 TONY MARTINELLI MEMBER 1.00 X 0 0 0 TIM MORGAN MEMBER 1.00 X 0 0 0 CRAIG O'LEARY MEMBER 1.00 X 0 0 0 JASON P0LUDNIAK MEMBER 1.00 X 0 0 0 DR LEE PYLES MEMBER 0.00 X 0 0 0 DR BILL RAMSEY MEMBER 1.00 X 0 0 0 JIM ROSE MEMBER 1.00 X 0 0 0 DOUG ROUSTER MEMBER 1.00 X 0 0 0 TIM RUMBLE MEMBER 1.00 X 0 0 0 RICK SAUSEN MEMBER 1.00 X 0 0 0 BETHANY SCHUNN MEMBER 1.00 X 0 0 0 ERIKKA STORCH MEMBER 1.00 X 0 0 0 TRAVIS WADE MEMBER 1.00 X 0 0 0 BILL WILMOTH MEMBER 1.00 X 0 0 0 SCOTT HANSON SCOUT EXECUTIVE & CEO 40.00 X 126544 0 77947 126544 0 77947 1 0 1 0 0 44403 168280 558955 30000 771638 CAMPING FEES 713990 296702 296702 ACTIVITY FEES 713990 81267 81267 377969 313933 313933 149323 149323 2543 0 2543 2543 2543 118061 0 6140 118061 -6140 111921 -6140 118061 52107 168280 40995 11112 11112 461909 313286 148623 148623 COUNCIL SERVICES 713990 122089 122089 OTHER REVENUE 713990 13225 13225 135314 2022376 658309 0 592429 14992 14992 204491 179952 14314 10225 396193 346026 25461 24706 190336 163042 14532 12762 46240 40567 3020 2653 108223 68302 35862 4059 76657 63196 12092 1369 815 592 64 159 13995 12843 613 539 159310 155740 1901 1669 54069 53106 513 450 13301 12119 301 881 4581 3924 350 307 259859 252445 3948 3466 61239 57414 2037 1788 SUPPLIES 214166 211537 808 1821 RECOGNITION AWARDS 34237 20834 131 13272 RENT AND MAINTENANCE OF 21300 20827 252 221 PRINTING AND PUBLICATIO 14780 11329 598 2853 37658 27339 2964 7355 1926442 1716126 119761 90555 361305 1011535 364973 905899 63892 92320 17210 18423 76444 125998 45124 41697 6411941 2783628 1819957 3628313 692626 5362237 1008864 6499 3661 3448030 12198947 24666 53252 15770 11200 171455 110867 140990 152640 4220 364531 320529 X 2365181 9259560 718318 2618858 3083499 11878418 3448030 12198947 X 95934 201142 129060 8368783 X X 0 1 X 1 0 X 417307 1228159 448227 404220 771638 3269551 417307 1228159 448227 404220 771638 3269551 3269551 30444 53257 58556 46788 583860 772905 135314 135314 4177770 891985 0.78260 0.92430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 756121 3148111 536645 143442 22133 4275302 698862 91951 27603 7089 756121 813241 12080 -89782 29500 7177 698862 722377 200 97833 7169 813241 703724 4500 41109 20510 6446 722377 0.51000 0.49000 0 0 367511 367511 3979115 1440590 2538525 851895 571189 280706 823950 676362 147588 389470 95487 293983 3628313 CERTIFICATED OF DEPOSIT 1008864 F 1008864 FINANCE LEASE 4220 4220 X 2223518 201142 201142 2022376 0 2022376 1926442 0 1926442 0 1926442 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING 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. PART V, LINE 4: THE COUNCIL HAS A SEPNDING POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4% OF THE VALUE OF THE ENDOWMENT'S ASSETS AS OF THE PRIOR 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 4% DISTRIBUTION FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSTION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSTION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSTION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSTION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSTIONS OR UNRECOGNIZED TAX BENEFITS. DC DINNER 157990 138000 19990 21760 GOLF TOURNAMENT 31050 16300 14750 9323 3 31347 13980 17367 9912 220387 168280 52107 40995 40995 11112 1 REGISTRATION AND CAMPERSHIPS 91 14992 PART I, LINE 2: ALL GRANTS ASSISTANCE TO INDIVIDUALS ARE BY APPLICATION SUBMITTED ONLINE THROUGH OUR ONLINE REGISTRATION SYSTEM AND AWARDED BASED ON THE NUMBER OF QUALIFIED APPLICANTS AND THE AMOUNT AVAILABLE. ALMOST EVERYONE WHO APPLIES FOR ASSISTANCE IS GIVEN SOME LEVEL, IF NOT FULL ASSISTANCE. THE CRITERIA IS SET BASED ON WHAT THE ASSISTANCE IS FOR I.E. CAMPERSHIP, EVENT, TRAINING, REGISTRATION, FEES, UNIFORMS, ETC. X X X 0 0 0 0 0 0 0 0 0 SCOTT HANSON SCOUT EXECUTIVE & CEO 126544 0 0 0 0 0 49233 0 28714 0 204491 0 0 0 X 1 30000 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP BETWEEN JOHN SAUSEN AND RICHARD SAUSEN. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE AND EXECUTIVE COMMITTEE DO A FULL REVIEW OF THE FORM 990. THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD. THERE IS NO OFFICIAL APPROVAL OR REVIEW DONE AT THE BOARD LEVEL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES AND DEFINES WHAT A CONFLICT OF INTEREST IS. WHEN A CONFLICT ARISES, THE INTERESTED PARTY IS TO DISCLOSE THE MATTER TO THE BOARD CHAIR AS PROMPT AS POSSIBLE. THE INTERESTED MEMBER OR EMPLOYEE IS NOT ALLOWED TO VOTE ON ANY SUCH MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES SALARY RANGES PROVIDED BY THE NATIONAL COUNCIL TO INITIALLY DETERMINE A REASONABLE SALARY. ANNUALLY THERE IS A PERFORMANCE REVIEW DONE BY THE COUNCIL'S BOARD OF DIRECTORS. THIS PERFORMANCE REVIEW IS CONSIDERED WHEN EVALUATION AND DETERMINATION OF THE SCOUT EXECUTIVE'S COMPENSATION IS DONE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE AT THE COUNCIL OFFICE ON REQUEST. FORM 990, PART XI, LINE 9: MERGED OHIO RIVER VALLEY WITH MOUNTAINEER AREA COUNCIL 8,368,783. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.