2024-05-14T09:16:38-05:00 2023-12-31 251390233 WESSEL & COMPANY 215 MAIN STREET JOHNSTOWN PA 15901 990 2023-01-01 271804444 KEYSTONE ELK COUNTRY ALLIANCE KEYS 8147875167 134 HOMESTEAD DRIVE BENEZETT PA 15821 RAWLAND COGAN CEO 8147875167 2024-05-01 1 RAWLAND COGAN 999009999 0 MEGHAN M FREIDHOF P01363082 8145367864 2024-05-01 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z RAWLAND COGAN 134 HOMESTEAD DRIVE BENEZETT PA 15821 3458496 0 X WWW.EXPERIENCEELKCOUNTRY.COM X 2010 PA TO EDUCATE THE PUBLIC ABOUT WILDLIFE CONSERVATION SPECIFICALLY RELATED TO ELK AND CONSERVING AND ENHANCING ELK HABITAT 9 9 37 72 314455 6587 1214550 1437436 148097 155826 24373 39295 876396 891823 2263416 2524380 0 0 43247 32236 1020803 1222610 0 0 193827 816996 943831 1881046 2198677 382370 325703 5218295 5555069 192932 181129 5025363 5373940 TO EDUCATE THE PUBLIC ABOUT WILDLIFE CONSERVATION SPECIFICALLY RELATED TO ELK AND CONSERVING AND ENHANCING ELK HABITAT 0 0 1710652 299001 EDUCATING THE PUBLIC ABOUT WILDLIFE CONSERVATION SPECIFICALLY RELATED TO ELK AND CONSERVING AND ENHANCING ELK HABITAT. 1710652 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 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 2 1 37 1 1 1 0 0 0 0 1 1 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 PA X KEYSTONE ELK COUNTRY ALLIANCE 8147875167 134 HOMESTEAD DRIVE BENEZETTE PA 15821 CHARLES ROSAMILLA JR DIRECTOR 10.00 X 0 0 0 DAVID SPIGELMYER VICE-CHAIRMAN 2.00 X X 0 0 0 JANET NYCE DIRECTOR 2.00 X 0 0 0 JERRY REGAN DIRECTOR 2.00 X 0 0 0 RANDY SCHMIDT DIRECTOR 2.00 X 0 0 0 RICK TRUDE SECRETARY 2.00 X X 0 0 0 ROBERT BOLT DIRECTOR 2.00 X 0 0 0 TERRY BRYANT CHAIRMAN 5.00 X X 0 0 0 TINA SABADOS TREASURER 2.00 X X 0 0 0 RAWLAND COGAN CEO 40.00 X 158565 0 4457 JON WALKER PRESIDENT 40.00 X 67243 0 2115 225808 0 6572 1 0 1 0 0 143618 704033 589785 1437436 WAGON AND SLEIGH RIDES 900099 68500 68500 THEATER FEES 900099 46245 46245 ELK EXPO 900099 41081 41081 155826 39295 39295 56018 19924 36094 36094 36094 987944 553751 434193 434193 674896 360441 314455 314455 MISCELLANEOUS REVENUE 900099 61667 61667 GAIN ON WHOLE LIFE INS 525990 39541 39541 ADVERTISING INCOME 541800 5873 5873 107081 2524380 299001 314455 473488 X 32236 32236 219236 153465 65771 767358 734470 32888 151055 135949 15106 84961 76465 8496 56304 21959 30967 3378 116011 76567 5801 33643 22851 14110 3017 5724 53040 46886 5304 850 41442 14090 1658 25694 1094 1094 116263 113938 2325 49003 41653 7350 SUPPLIES 95033 34212 35162 25659 RAFFLE EXPENSE 89688 89688 CREDIT CARD AND BANKING 62787 12557 50230 HABITAT ENHANCEMENT 54185 54185 186130 146816 30123 9191 2198677 1710652 294198 193827 1042530 403440 78800 147850 67837 65506 143525 88266 11814 12736 3561743 941898 1746991 2619845 1207879 1254445 88098 92619 830821 870362 5218295 5555069 59331 25433 27637 65200 52521 40849 53443 49647 192932 181129 X 3906749 4510741 1118614 863199 5025363 5373940 5218295 5555069 325703 22874 0 X X 0 1 X 1 0 X 728631 804847 2556447 1214550 1409186 6713661 728631 804847 2556447 1214550 1409186 6713661 6713661 100680 78479 87558 96111 95559 458387 7172048 0.93610 0.93280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2092946 86298 -26 2179270 2114141 -21195 2092946 1485891 555000 74170 920 2114141 248081 1168623 71784 1000 1597 1485891 220170 29451 1540 248081 0.94320 0.02890 0.02790 0 0 102520 102520 2587052 297774 2289278 865871 637823 228048 6300 6301 -1 2619845 INVESTMENTS - CASH SURRENDER VALUE 865362 OTHER ASSETS 5000 870362 ACCRUED PAYROLL LIABILITIES 23755 PAYROLL TAXES PAYABLE 5019 HOMESTEAD DEPOSIT LIABILITY 20873 49647 X 3294855 22874 367236 380365 770475 2524380 0 2524380 2946278 367236 380365 747601 2198677 0 2198677 PART V, LINE 4: THE USE OF ENDOWMENT FUNDS IS TO PROVIDE FINANCIAL SUPPORT FOR THE OPERATION, CAPITAL REQUIREMENTS AND CONTINUED EXISTENCE OF KECA INCLUDING BUT NOT LIMITED TO ITS BUILDINGS AND GROUNDS AND THE VARIOUS SERVICES, PROGRAMS, AND ACTIVITIES PROVIDED BY KECA FOR EDUCATION AND PARTICIPATION IN THE CONSERVATION OF WILDLIFE AND NATURAL RESOURCES. PART X, LINE 2: NO PROVISION FOR FEDERAL TAXES ON INCOME HAS BEEN INCLUDED IN THE ACCOUNTS, SINCE THE ORGANIZATION QUALIFIES AS AN EXEMPT ORGANIZATION MEETING THE REQUIREMENTS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FASB ASC REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN AND DETERMINE WHETHER IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS PERFORMED AN EVALUATION AND HAS DETERMINED THERE ARE NO MATERIAL UNRECOGNIZED TAX POSITIONS OR UNCERTAIN TAX POSITIONS THAT MEET THE REPORTING AND DISCLOSURE PROVISIONS OF FASB ASC. THE ORGANIZATION RECORDS TAX PENALTIES AND INTEREST AS THEY OCCUR. THE ORGANIZATION HAS NOT INCURRED TAX PENALTIES OR INTEREST COSTS IN THE CURRENT YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION OF RENTAL EXPENSE 19,924. RECLASSIFICATION OF COST OF GOODS SOLD 360,441. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF INVESTMENT INCOME & INVESTMENT MGMT FEES PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION OF RENTAL EXPENSE 19,924. RECLASSIFICATION OF COST OF GOODS SOLD 360,441. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF INVESTMENT MANAGEMENT FEES CHAPTER ANNUAL BANQUETS 987944 987944 347186 158771 47794 987944 987944 347186 158771 47794 553751 434193 0 0 0 0 0 0 0 0 0 RAWLAND COGAN CEO 158565 0 0 0 0 0 0 0 4457 0 163022 0 0 0 X 1 260000 MARKET CAPITALIZATION RA X SPECIALIZED SERVICES 1 50236 COST OF LABOR OF MAT X IN- KIND ADVERTISING 1 50000 3RD PARTY VERIFICATI X IN-KIND EQUIPMENT LEASE 1 7000 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL PROVIDE THE FULL BOARD OF DIRECTORS A DRAFT OF THE FORM 990 PRIOR TO FILING THE RETURN. EACH BOARD MEMBER IS INVOLVED AND PARTICIPATES IN THE REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS ALL POLICIES ON A REGULAR BASIS TO ENSURE COMPLIANCE IS BEING ENFORCED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS USES COMPARABLE DATA AND SIMILIAR ORGANIZATIONS TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S CEO. THIS PROCESS IS REVIEWED ON A REGULAR BASIS BY BOARD. FORM 990, PART VI, SECTION C, LINE 19 KECA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E RENTAL-FACILITY AND EQUIPMENT: PROGRAM SERVICE EXPENSES 49,074. MANAGEMENT AND GENERAL EXPENSES 3,132. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,206. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 20,646. MANAGEMENT AND GENERAL EXPENSES 19,786. FUNDRAISING EXPENSES 2,581. TOTAL EXPENSES 43,013. VEHICLE EXPENSE: PROGRAM SERVICE EXPENSES 17,137. MANAGEMENT AND GENERAL EXPENSES 734. FUNDRAISING EXPENSES 6,610. TOTAL EXPENSES 24,481. REPAIR & MAINTENANCE: PROGRAM SERVICE EXPENSES 19,275. MANAGEMENT AND GENERAL EXPENSES 2,142. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,417. HORSE AND WAGON EXPENSE: PROGRAM SERVICE EXPENSES 14,712. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,712. SCHOLARSHIP AWARDS: PROGRAM SERVICE EXPENSES 13,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,100. MEMBERSHIP, DUES,AND REFERENCES: PROGRAM SERVICE EXPENSES 4,022. MANAGEMENT AND GENERAL EXPENSES 1,006. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,028. THEATER EXPENSE: PROGRAM SERVICE EXPENSES 4,106. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,106. EDUCATIONAL EXPENSES: PROGRAM SERVICE EXPENSES 3,434. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,434. TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,995. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,995. MINOR EQUIPMENT PURCHASES: PROGRAM SERVICE EXPENSES 1,310. MANAGEMENT AND GENERAL EXPENSES 328. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,638. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.