2025-11-14T12:22:25-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 990073482 BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104 BOYS 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 BLAKELY PARSONS SCOUT EXECUTIVE/CEO 8085956366 2025-11-14 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-13 2024 2025-03-06 01:10:19Z SCOUTING AMERICA ALOHA COUNCIL BLAKELY PARSONS 42 PUIWA ROAD HONOLULU HI 968171127 4649999 0 1761 X WWW.SCOUTINGHAWAII.ORG X 1931 HI PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 34 33 36 1600 0 0 1690048 2422218 536775 399004 66003 -579961 386008 934780 2678834 3176041 34592 5696 0 0 1466306 1370915 0 84428 359793 1684947 1680073 3185845 3141112 -507011 34929 13461783 12890680 2299815 2154475 11161968 10736205 X ALOHA COUNCIL BOY SCOUTS OF AMERICA DELIVERS THE PROMISE OF SCOUTING TO YOUTH IN HAWAII ON THE ISLAND OF OAHU, KAUAI, MAUI, AND HAWAII, AND IN THE US TERRITORIES OF AMERICAN SAMOA, GUAM, AND THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.THE COUNCIL, HEADQUARTERED IN HONOLULU, SERVES THESE AREAS WITH OFFICES LOCATED IN WAILUKU, HILO, AND GUAM.ALOHA COUNCIL HAS 157 SCOUTING UNITS CHARTERED BY OVER 80 DIFFERENT COMMUNITY GROUPS THAT INCLUDE CIVIC, NON-PROFIT, RELIGIOUS, EDUCATIONAL AND BUSINESS ORGANIZATIONS ACROSS THE PACIFIC REGION. 0 0 2678143 5696 644081 THE SCOUTING PROGRAM IS DESIGNED TO PROMOTE SELF-SUFFICIENCY AMONG SCOUTS - TRAINING THEM IN SCOUT CRAFT & TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE & KINDRED VALUES. THIS PROGRAM SERVED 4,094 YOUTH AND 1,612 VOLUNTEERS. 2678143 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 36 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 33 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 HI X MICHELE KAMAU 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 BLAKELY PARSONS SCOUT EXECUTIVE/CEO 40.00 X X 167442 0 23691 JASON FUJITA PRESIDENT 5.00 X X 0 0 0 DR JASON FLEMING COMMISSIONER 3.00 X X 0 0 0 COLTON CHING VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL CHING VICE PRESIDENT 3.00 X X 0 0 0 NEWTON CHU VICE PRESIDENT 1.00 X X 0 0 0 COREY MATSUOKA VICE PRESIDENT 3.00 X X 0 0 0 JEFFREY HARRIS ESQ VICE PRESIDENT 1.00 X X 0 0 0 ANDREA ESHELMAN VICE PRESIDENT (THRU FEB. 24') 3.00 X X 0 0 0 ELLEN LOUCKS VICE PRESIDENT 5.00 X X 0 0 0 YVETTE MASKREY VICE PRESIDENT 3.00 X X 0 0 0 JEAN TSUKAMOTO VICE PRESIDENT (THRU FEB. 24') 5.00 X X 0 0 0 DEAN HIRATA TREASURER 3.00 X X 0 0 0 JASON NAGAI ASST. TREASURER 2.00 X X 0 0 0 DR NEAL ATEBARA DIRECTOR 1.00 X 0 0 0 ERICH CHEN DIRECTOR 1.00 X 0 0 0 JOHN HENRY FELIX DIRECTOR 1.00 X 0 0 0 DENNIS FRANCIS DIRECTOR 0.50 X 0 0 0 JEFFREY GRIMMER DIRECTOR 1.00 X 0 0 0 JASON HARUKI DIRECTOR 2.00 X 0 0 0 ERIC HASHIZUME DIRECTOR 1.00 X 0 0 0 ANNA HU DIRECTOR 1.00 X 0 0 0 BLAKE ISOBE DIRECTOR 1.00 X 0 0 0 ROBERT H JONES DIRECTOR 1.00 X 0 0 0 GORDON KAGAWA DIRECTOR 1.00 X 0 0 0 THOMAS S KOSASA MD DIRECTOR 0.50 X 0 0 0 KAI NANI KRAUT DIRECTOR 1.00 X 0 0 0 DR RONALD LING DIRECTOR 3.00 X 0 0 0 DECLAN MCCARTHY DIRECTOR 1.00 X 0 0 0 ROBERT MCELDOWNEY DIRECTOR 1.00 X 0 0 0 ROSS R MURAKAMI DIRECTOR 1.00 X 0 0 0 MATTHEW SASAKI DIRECTOR 1.00 X 0 0 0 WES SEGAWA DIRECTOR 1.00 X 0 0 0 KIMI TAKAZAWA DIRECTOR (THRU FEB. 24') 0.50 X 0 0 0 JASON THUNE DIRECTOR 1.00 X 0 0 0 DARRYL WONG DIRECTOR 1.00 X 0 0 0 DANIEL E ZETTLE DIRECTOR 0.50 X 0 0 0 167442 0 23691 1 0 1 0 0 27461 655865 1738892 2422218 CAMPING FEES 721210 333465 333465 ACTIVITY FEES 721210 65539 65539 399004 96412 96412 2250 0 2250 2250 2250 4840 671533 -4840 -671533 -676373 -676373 12790 655865 232956 -220166 -220166 807456 564629 242827 242827 OTHER REVENUE 900099 632077 632077 LC INSURANCE FEE 900099 277792 277792 909869 3176041 644081 0 109742 5696 5696 191133 170290 6948 13895 863648 770123 31175 62350 94271 83482 3596 7193 110338 97709 4210 8419 111525 99453 4024 8048 80723 44636 32029 4058 84428 84428 66288 62893 1132 2263 171 108 63 95628 80259 2975 12394 2062 1815 82 165 266235 253837 4133 8265 81351 76995 1452 2904 10173 9807 122 244 63366 56250 2372 4744 85427 85427 407623 397459 3388 6776 115520 110532 1663 3325 SUPPLIES 192302 188029 1176 3097 RENT AND MAINTENANCE OF 40664 38294 790 1580 RECOGNITION AWARDS 13985 3823 37 10125 158555 41226 1872 115457 3141112 2678143 103176 359793 1307434 520147 978634 1546675 2753887 2136082 33860 650 303147 282669 81927 75764 14402279 7300665 7082395 7101614 785772 872310 134727 354769 13461783 12890680 266423 237736 253867 37722 284064 191887 1459695 1648195 35766 38935 2299815 2154475 X 4614094 5219792 6547874 5516413 11161968 10736205 13461783 12890680 34929 103147 -563839 0 X 0 0 0 X 1235401 1294769 1206373 1690048 2422218 7848809 1235401 1294769 1206373 1690048 2422218 7848809 1350649 6498160 92471 76766 84384 122218 98662 474501 157804 202603 360407 234921 226477 909869 1371267 10054984 5379263 0.64630 0.79940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3510045 200000 39754 3749799 3540953 4000 50721 79956 5673 3510045 3953024 8250 -401331 18990 3540953 4760280 128153 428701 1338358 25752 3953024 4455423 304857 4760280 0.00000 0.63580 0.36420 1 0 1591040 1591040 9001925 3326632 5675293 1955590 3456402 -1500812 757834 517631 240203 1095890 1095890 7101614 OTHER LIABILITIES 38935 38935 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 CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL'S ENDOWMENTS CONSIST OF EIGHT INDIVIDUAL FUNDS ESTABLISHED FOR SPECIFIC PURPOSES. ITS ENDOWMENTS INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. X X X X 1 JILL WRIGHT 519C KEOLU DRIVE KAILUA HI 96734 GRANTS, FRIENDS OF SCOUTING, AND FUNDRAISING EVENTS 0 250000 16000 234000 DIRECT MAIL SYSTEMS 1551 102ND AVENUE NORTH SUITE A ST PETERSBURG FL 33716 DIRECT MAIL 0 64327 19231 45096 314327 35231 279096 HI DISTINGUISHED CITIZENS DINNER 515565 504250 11315 79508 9298 22042 30660 OAHU GOLF TOURNAMENT 59800 59800 10325 12705 13804 4 93290 91815 1475 14568 14424 25622 668655 655865 12790 104401 36427 22042 70086 232956 -220166 1 REGISTRATION, CAMPERSHIPS, UNIFORMS 69 5696 PART I, LINE 2: THE COUNCIL MAINTAINS INTERNAL RECORDS TO SUBSTANTIATE THE ASSISTANCE IT PROVIDES TO INDIVIDUALS AND YOUTH, WHICH INCLUDES ELIGIBILITY BASED UPON INCOME AND THE SELECTION CRITERIA. SCOUTGRANT ASSISTANCE APPLICATIONS ARE REVIEWED AND APPROVED BY THE DIRECTOR OF FIELD SERVICE. SCOUTREACH PROGRAM ASSISTANCE FORMS ARE SIGNED BY THE DIRECTOR OF FIELD SERVICE OR THE SCOUT EXECUTIVE. X X X 0 0 0 0 0 0 0 0 0 BLAKELY PARSONS SCOUT EXECUTIVE/CEO 167442 0 0 0 0 0 3873 0 19818 0 191133 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT ARE INCLUDED IN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS 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 CLOSURE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT VERSION OF THE FORM 990 IS PROVIDED TO THE SCOUT EXECUTIVE, BOARD PRESIDENT, AND THE BOARD TREASURER FOR THEIR REVIEW AND APPROVAL. WHEN APPROVED, THE SCOUT EXECUTIVE/CEO WILL NOTIFY THE CPA TO FINALIZE THE FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE EXECUTIVE BOARD AND BY ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE ANNUALLY, WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND SALARY AND BENEFITS FOR APPROVAL TO THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.