2024-11-12T18:18:46-06:00 2023-12-31 481238645 MARKSNELSON LLC 6800 W 115TH STREET SUITE 3511 OVERLAND PARK KS 66211 990 2023-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRICK HUFFMAN SCOUT EXECUTIVE 8169429333 2024-11-12 1 0 LINDA FREEMAN P00291894 8167437700 2023 2024-10-15 13:58:12Z BRICK HUFFMAN 10210 HOLMES ROAD KANSAS CITY MO 64131 13358982 0 X WWW.HOAC-BSA.ORG X 1913 MO IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND PREPARE YOUTH MEMBERS TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL. 87 87 410 6950 0 0 3934308 7708538 3623453 3955994 1400609 375189 422209 396182 9380579 12435903 338644 394415 0 0 4326732 4729941 0 0 572263 4294045 4958196 8959421 10082552 421158 2353351 24753097 26975386 5744808 5541317 19008289 21434069 X THE HEART OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA (THE COUNCIL), IS A NOT-FOR-PROFIT ORGANIZATION CHARTERED BY THE BOY SCOUTS OF AMERICA, NATIONAL COUNCIL, AS A LOCAL COUNCIL. IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND PREPARE YOUTH MEMBERS TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL. COMMUNITY-BASED ORGANIZATIONS RECEIVE NATIONAL CHARTERS TO USE THE SCOUTING PROGRAM AS PART OF THEIR OWN YOUTH WORK IN THE GEOGRAPHICAL AREA SERVED BY THE HEART OF AMERICA COUNCIL. OVER 700 CHARTERED ORGANIZATIONS HAVE GOALS COMPATIBLE WITH THOSE OF THE BOY SCOUTS OF AMERICA AND THOSE ORGANIZATIONS INCLUDE RELIGIOUS, EDUCATIONAL, CIVIC, FRATERNAL, BUSINESS AND LABOR GROUPS, GOVERNMENTS, CORPORATIONS, PROFESSIONAL ASSOCIATES AND CITIZENS' GROUPS WITHIN THE 19 KANSAS AND MISSOURI COUNTIES IN THE GREATER KANSAS CITY METROPOLITAN AREA SERVED BY THE COUNCIL. 0 0 8775522 394415 4248438 TRADITIONAL SCOUTING PROGRAM -INCLUDES CUB SCOUTS, A FAMILY AND HOME-CENTERED PROGRAM FOR BOYS AND GIRLS WHO ARE IN KINDERGARTEN TO FIFTH GRADES. SCOUTS BSA PROGRAM, A PROGRAM FOR BOYS AND GIRLS AGE 11 TO 18 DESIGNED TO ACHIEVE BSA OBJECTIVES THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH ADULT COUNSEL. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 YEARS OF AGE OR 13 YEARS OF AGE AND HAVE COMPLETED THE EIGHT GRADE, BUT ARE NOT YET 18. IT PROVIDES OPTIONS FOR YOUNG MEN AND WOMEN WHO ARE LOOKING FOR RUGGED HIGH ADVENTURE OR CHALLENGING ACTIVITIES. 8775522 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 1 0 0 0 1 39 0 1 410 1 0 0 0 0 0 1 1 0 0 0 0 X 87 87 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KS MO X X MIKE CARROLL 8165694951 10210 HOLMES ROAD KANSAS CITY MO 64131 JIM STILL DISTRICT CHAIRMAN 2.00 X 0 0 0 WILLIAM ESRY EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 WILLIAM BLESSING BOARD OF DIRECTORS 2.00 X 0 0 0 WAYNE WEIMER BOARD OF DIRECTORS 2.00 X 0 0 0 TYLER HENSON DISTRICT CHAIRMAN 2.00 X 0 0 0 TUCKER TROTTER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 TRAVIS DALE DISTRICT CHAIRMAN 2.00 X 0 0 0 TOM BARNETT BOARD OF DIRECTORS 2.00 X 0 0 0 TIMOTHY JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS LENZ BOARD OF DIRECTORS 2.00 X 0 0 0 ZACHARY SHAFRAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 STEVE SACHS BOARD OF DIRECTORS 2.00 X 0 0 0 SHANNON BURNS EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 SCOTT BOSWELL EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 RUDY BLAHNIK BOARD OF DIRECTORS 2.00 X 0 0 0 ROBIN STUBENHOFER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ROBERT RODRIGUEZ EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ROBERT KLINE BOARD OF DIRECTORS 2.00 X 0 0 0 ROBERT BLOSS BOARD OF DIRECTORS 2.00 X 0 0 0 ROBBIE MAKINEN BOARD OF DIRECTORS 2.00 X 0 0 0 ROB BAKER BOARD OF DIRECTORS 2.00 X 0 0 0 RICK ODDO BOARD OF DIRECTORS 2.00 X 0 0 0 RICK BOESHAAR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICHARD MCWHIRT BOARD OF DIRECTORS 2.00 X 0 0 0 RICHARD MARTIN BOARD OF DIRECTORS 2.00 X 0 0 0 PERRY ATHA BOARD OF DIRECTORS 2.00 X 0 0 0 NICK BADGEROW BOARD OF DIRECTORS 2.00 X 0 0 0 MICHAEL RAINEN BOARD OF DIRECTORS 2.00 X 0 0 0 MARC ELKINS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 LESTER HAM BOARD OF DIRECTORS 2.00 X 0 0 0 KYLE WHITE DISTRICT CHAIRMAN 2.00 X 0 0 0 KIRK PETERS DISTRICT CHAIRMAN 2.00 X 0 0 0 KEVIN HOLLAND DISTRICT CHAIRMAN 2.00 X 0 0 0 KEN GREEN DISTRICT CHAIRMAN 2.00 X 0 0 0 JOHN HUNKELER BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN HEIMAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JOHN HARDING DISTRICT CHAIRMAN 2.00 X 0 0 0 JOHN BURRE DISTRICT CHAIRMAN 2.00 X 0 0 0 JOE VALENCIANO BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 JEREMY CROUCHER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 FRANK WRIGHT BOARD OF DIRECTORS 2.00 X 0 0 0 JEFF GRUBB DISTRICT CHAIRMAN 2.00 X 0 0 0 JAMES HAYES BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES FREEMAN DISTRICT CHAIRMAN 2.00 X 0 0 0 JAMES BERNARD BOARD OF DIRECTORS 2.00 X 0 0 0 JACK WETZEL BOARD OF DIRECTORS 2.00 X 0 0 0 GREGG RIESS BOARD OF DIRECTORS 2.00 X 0 0 0 GREGG GIVENS EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 GRANT SMITH DISTRICT CHAIRMAN 2.00 X 0 0 0 GARY COVER BOARD OF DIRECTORS 2.00 X 0 0 0 GARY CHURCH BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES HOGAN BOARD OF DIRECTORS 2.00 X 0 0 0 EDWARD MERRIMAN BOARD OF DIRECTORS 2.00 X 0 0 0 DEREK BELL BOARD OF DIRECTORS 2.00 X 0 0 0 DENNIS WALSH BOARD OF DIRECTORS 2.00 10.00 X 0 0 0 DAVID YEAMANS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID FRANTZE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID FOWLER BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID CHINNERY EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID BANKS BOARD OF DIRECTORS 2.00 X 0 0 0 DAN SABATINI BOARD OF DIRECTORS 2.00 X 0 0 0 CLIFFORD ILLIG EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CLAY DANIELS BOARD OF DIRECTORS 2.00 X 0 0 0 CINDY BYOUS DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRIS HODGDON BOARD OF DIRECTORS 2.00 X 0 0 0 CHRIS CONSTANT BOARD OF DIRECTORS 2.00 X 0 0 0 CHARLIE TETRICK EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 CHARLES RHOADES BOARD OF DIRECTORS 2.00 X 0 0 0 BRYAN FLANAGAN BOARD OF DIRECTORS 2.00 X 0 0 0 BRUCE WHITE BOARD OF DIRECTORS 2.00 X 0 0 0 BRUCE SNYDER EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 BRIAN STREICH EXECUTIVE COMMITTEE 2.00 X 0 0 0 BRETT GORDON BOARD OF DIRECTORS 2.00 X 0 0 0 BRENT WORLEY BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD JONES BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD DERUSSEAU BOARD OF DIRECTORS 2.00 X 0 0 0 BONNIE KUBACKA DISTRICT CHAIRMAN 2.00 X 0 0 0 BLAKE WILLIAMS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BILL MAHOOD EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BEN JOHNSON DISTRICT CHAIRMAN 2.00 X 0 0 0 AARON GUEST BOARD OF DIRECTORS 2.00 X 0 0 0 TRAVIS RUBELEE EXECUTIVE 30.00 10.00 X 102856 0 8824 MICHAEL CARROLL EXECUTIVE 30.00 10.00 X 137785 0 5574 BRICK HUFFMAN EXECUTIVE 30.00 10.00 X 279365 0 22500 520006 0 36898 3 0 1 0 ROSS CATERINGCULINARY VENTURES LTD 2407 W 105TH ST LEAWOOD KS 66206 FOOD SERVICE 157255 1 1601583 1041331 1377000 1252378 2436246 51450 7708538 CAMPING REVENUE 900099 3605544 3605544 ACTIVITY REVENUE 900099 350450 350450 3955994 373635 373635 105292 0 105292 105292 105292 1554 0 1554 1554 1554 129109 1041331 129109 0 1084860 793970 290890 290890 12435903 4248438 0 478927 394415 394415 556903 463384 59281 34238 3262765 2720840 343521 198404 268180 212341 35396 20443 372478 294922 49162 28394 269615 221643 30409 17563 18525 14720 2240 1565 51540 40953 6233 4354 2082 1654 252 176 235386 187032 28468 19886 1607522 1538589 4540 64393 733677 702726 14394 16557 280985 254010 16821 10154 106786 99241 4783 2762 102789 102789 1022347 1010176 7715 4456 264152 254491 6124 3537 RECOGNITION AWARDS 184198 117114 3523 63561 RENT/MAINTENANCE OF EQU 159840 143940 10079 5821 OTHER EXPENSES 126019 103331 9037 13651 BAD DEBT EXPENSE 62348 62348 10082552 8775522 734767 572263 8114415 6395652 325806 1438191 14717 3534 365079 402237 301807 246169 39896667 22115673 14993464 17780994 13009 0 624800 708609 24753097 26975386 4551896 4492943 1192912 1048374 5744808 5541317 X 14789309 16458902 4218980 4975167 19008289 21434069 24753097 26975386 2353351 72429 0 X X 0 0 0 X 3928988 3886795 5826568 6478460 7708538 27829349 3928988 3886795 5826568 6478460 7708538 27829349 27829349 5125629 130480 117855 376267 478927 6229158 1093800 1093800 35152307 10139686 0.79170 0.75640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24801619 1601583 1355969 27759171 31657279 84596 -6940256 24801619 28110723 107525 3439031 31657279 25293602 161559 2655562 28110723 20773939 323641 4196022 25293602 0.03000 0.97000 0 1 1 2360292 2360292 29769582 18955674 10813908 109153 41613 67540 2992468 2405171 587297 4665172 713215 3951957 17780994 X 15377210 72429 2868878 2941307 12435903 0 12435903 10078304 -4248 -4248 10082552 0 10082552 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 97 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING RENOVATIONS, EXPANSIONS AND SCHOLARSHIPS. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). THE ORGANIZATION HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE YEAR END PRECEDING THE YEAR IN WHICH EXPENDITURE IS PLANNED. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 1% ANNUALLY. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DRIVED FROM UNREALTED BUSINESS ACTIVITIES. THE COUNCIL IS CLASSIFIED AS A PUBLIC CHARITY. THE COUNCIL CURRRENTLY HAS NO UNRELATED BUSINESS INCOME. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR THE YEARS ENDED 2019, AND THEREAFTER, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/(LOSS) FROM HEART OF AMERICA TRUST FUND 990 2,129,413. INCOME REPORTED ON HEART OF AMERICA TRUST FUND 990 739,465. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEDUCTIONS RECORDED ON THE HEART OF AMERICA TRUST FUND 990 -4,248. SHOOTING SPORTS EVENT/DINNER 178578 106356 72222 72222 BOY SCOUT GOLF CLASSIC 97918 66554 31364 31364 8 893944 868421 25523 25523 1170440 1041331 129109 129109 129109 0 1 SCHOLARSHIPS 162950 CAMPERSHIPS 64942 SCOUTREACH 106108 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANTS IN THE UNITED STATES THE ORGANIZATION OFFERS CAMPERSHIP FOR HELP WITH CAMP FEES TO CAMP AND VARIOUS COLLEGE SCHOLARSHIPS. EACH HAS AN APPLICATION TO COMPLETE AND IS REVIEWED BY A COMMITTEE TO DETERMINE THE AMOUNT OF THE CAMPERSHIP OR SCHOLARSHIP. THE ORGANIZATION ALSO PAYS REGISTRATION FEES TO YOUTH AND LEADERS IN OUR OUTREACH PROGRAM IN THE URBAN CORE. 1 X X X 0 0 0 0 0 0 0 0 0 BRICK HUFFMAN EXECUTIVE 279365 0 0 0 0 0 0 0 22500 0 301865 0 0 0 MICHAEL CARROLL EXECUTIVE 137785 0 0 0 0 0 0 0 5574 0 143359 0 0 0 X MISCELLANEOUS 324 51450 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 GARY COVER, EXECUTIVE BOARD, HAS A FAMILY RELATIONSHIP WITH CLIFFORD ILLIG, EXECUTIVE COMMITTEE. BRUCE WHITE AND JOE HOWARD HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. AARON GUEST, MARC ELKINS, BRIAN STREICH AND CLIFFORD ILLIG HAVE A BUSINESS RELATIONSHIP. RICHARD BOESHAAR HAS A FAMILY RELATIONSHIP WITH PERRY ATHA. DENNIS WALSH HAS A BUSINESS RELATIONSHIP WITH MICHAEL AND EDWARD MERRIMAN (WHOM SHARE A FAMILY RELATIONSHIP). FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GATHERS INFORMATION TO PREPARE THE FORM 990 TAX RETURN. THIS INFORMATION IS THEN GIVEN TO AN INDEPENDENT ACCOUNTING FIRM WHO PREPARES AND REVIEWS THE FORM 990. THE INDEPENDENT ACCOUNTING FIRM THEN PROVIDES THE CONTROLLER A DRAFT OF THE FORM 990 FOR COMMENTS AND APPROVAL. ONCE THE CONTROLLER AND THE CPA FIRM APPROVE THE FORM 990, A COPY OF THE FORM 990 IS EMAILED TO THE GOVERNING BOARD MEMBERS ALONG WITH A RESPONSE TIME FOR QUESTIONS AND COMMENTS. ALL ISSUES ARE RESOLVED IT IS APPROVED BY THE BOARD OF DIRECTORS AND THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE HEART OF AMERICA COUNCIL HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY FOR ALL EXECUTIVE COMMITTEE, EXECUTIVE BOARD AND ADVISORY BOARD MEMBERS, AS WELL AS EMPLOYEES. ALL INDIVIDUALS ARE ASKED TO REVIEW AND SIGN THE POLICY ANNUALLY. IF THERE ARE ANY CONFLICTS THAT ARE REPORTED, THE COUNCIL'S GOVERNANCE COMMITTEE REVIEWS THE CONFLICTS AND MAKES RECOMMENDATIONS. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THE MEMBER LEAVES THE ROOM AND ABSTAINS FROM VOTING ON THE ISSUE WHICH THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE MEETS EVERY JANUARY TO REVIEW THE SCOUT EXECUTIVE'S PERFORMANCE AND DETERMINE THE SALARY ADJUSTMENT FOR THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMENDED & RESTATED HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA TRUST FUN PO BOX 419248 KANSAS CITY MO 64141 446008841 ASSET MANAGEMENT MO 501(C)(3) LINE 12C, III-FI HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AMENDED & RESTATED HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA TRUST FUN C 1377000 FAIR MARKET