2022-11-15T15:27:07-06:00 2021-12-31 481238645 MARKSNELSON LLC 1310 E 104TH ST SUITE 300 KANSAS CITY MO 64131 990 2021-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRICK HUFFMAN SCOUT EXECUTIVE 8169429333 2022-11-15 1 BRICK HUFFMAN XXX-XX-XXXX LINDA FREEMAN P00291894 8167437700 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BRICK HUFFMAN 10210 HOLMES ROAD KANSAS CITY MO 64131 10720387 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 87 313 7900 0 0 3886795 5826568 1826627 3460337 65334 54481 385353 424037 6164109 9765423 266963 256578 0 0 4449039 4065981 0 0 559501 10661462 4098405 15377464 8420964 -9213355 1344459 24090898 25063573 10588966 10201776 13501932 14861797 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 7671433 256578 3776613 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. 7671433 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 32 0 1 313 1 0 0 0 0 0 1 1 0 0 0 0 0 0 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 MIKEL ISAACS 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 PERRY ATHA BOARD OF DIRECTORS 2.00 X 0 0 0 NICK BADGEROW BOARD OF DIRECTORS 2.00 X 0 0 0 DEREK BELL BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES BERNARD BOARD OF DIRECTORS 2.00 X 0 0 0 WILLIAM BLESSING BOARD OF DIRECTORS 2.00 X 0 0 0 ROBERT BLOSS BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID CHINNERY EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GARY CHURCH BOARD OF DIRECTORS 2.00 X 0 0 0 GARY COVER BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD DERUSSEAU BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID FOWLER BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN HEIMAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JAMES HOGAN BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD JONES BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS LENZ BOARD OF DIRECTORS 2.00 X 0 0 0 RICHARD MARTIN BOARD OF DIRECTORS 2.00 X 0 0 0 RICK ODDO BOARD OF DIRECTORS 2.00 X 0 0 0 MICHAEL RAINEN BOARD OF DIRECTORS 2.00 X 0 0 0 CHARLES RHOADES BOARD OF DIRECTORS 2.00 X 0 0 0 TUCKER TROTTER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DENNIS WALSH BOARD OF DIRECTORS 2.00 10.00 X 0 0 0 WAYNE WEIMER BOARD OF DIRECTORS 2.00 X 0 0 0 BRUCE WHITE BOARD OF DIRECTORS 2.00 X 0 0 0 BRENT WORLEY BOARD OF DIRECTORS 2.00 X 0 0 0 FRANK WRIGHT BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID YEAMANS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 TRAVIS DALE DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRIS HODGDON BOARD OF DIRECTORS 2.00 X 0 0 0 TIMOTHY JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 ROB BAKER BOARD OF DIRECTORS 2.00 X 0 0 0 TOM BARNETT BOARD OF DIRECTORS 2.00 X 0 0 0 RICK BOESHAAR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 SCOTT BOSWELL EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 JEREMY CROUCHER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MARC ELKINS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 WILLIAM ESRY EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 DAVID FRANTZE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GREGG GIVENS EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 AARON GUEST BOARD OF DIRECTORS 2.00 X 0 0 0 LESTER HAM BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES HAYES BOARD OF DIRECTORS 2.00 X 0 0 0 CLIFFORD ILLIG EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ROBERT KLINE BOARD OF DIRECTORS 2.00 X 0 0 0 RICHARD MCWHIRT BOARD OF DIRECTORS 2.00 X 0 0 0 GREGG RIESS BOARD OF DIRECTORS 2.00 X 0 0 0 ZACHARY SHAFRAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BRUCE SNYDER EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 ROBIN STUBENHOFER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CHARLIE TETRICK EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 CLAY DANIELS BOARD OF DIRECTORS 2.00 X 0 0 0 BRETT GORDON BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN HUNKELER BOARD OF DIRECTORS 2.00 X 0 0 0 ROBERT RODRIGUEZ EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEFF GRUBB DISTRICT CHAIRMAN 2.00 X 0 0 0 JIM STILL DISTRICT CHAIRMAN 2.00 X 0 0 0 DAVID BANKS BOARD OF DIRECTORS 2.00 X 0 0 0 RUDY BLAHNIK BOARD OF DIRECTORS 2.00 X 0 0 0 SHANNON BURNS EXECUTIVE COMMITTEE 2.00 10.00 X X 0 0 0 CHRIS CONSTANT BOARD OF DIRECTORS 2.00 X 0 0 0 BRYAN FLANAGAN BOARD OF DIRECTORS 2.00 X 0 0 0 EDWARD MERRIMAN BOARD OF DIRECTORS 2.00 X 0 0 0 ROBBIE MAKINEN BOARD OF DIRECTORS 2.00 X 0 0 0 DAN SABATINI BOARD OF DIRECTORS 2.00 X 0 0 0 STEVE SACHS BOARD OF DIRECTORS 2.00 X 0 0 0 BRIAN STREICH EXECUTIVE COMMITTEE 2.00 X 0 0 0 JOE VALENCIANO BOARD OF DIRECTORS 2.00 X 0 0 0 JACK WETZEL BOARD OF DIRECTORS 2.00 X 0 0 0 BLAKE WILLIAMS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JOHN BURRE DISTRICT CHAIRMAN 2.00 X 0 0 0 BILL MAHOOD EXECUTIVE COMMITTEE 2.00 X X 0 0 0 KEN GREEN DISTRICT CHAIRMAN 2.00 X 0 0 0 JOHN HARDING DISTRICT CHAIRMAN 2.00 X 0 0 0 BEN JOHNSON DISTRICT CHAIRMAN 2.00 X 0 0 0 BONNIE KUBACKA DISTRICT CHAIRMAN 2.00 X 0 0 0 KIRK PETERS DISTRICT CHAIRMAN 2.00 X 0 0 0 JAMES FREEMAN DISTRICT CHAIRMAN 2.00 X 0 0 0 TYLER HENSON DISTRICT CHAIRMAN 2.00 X 0 0 0 KEVIN HOLLAND DISTRICT CHAIRMAN 2.00 X 0 0 0 GRANT SMITH DISTRICT CHAIRMAN 2.00 X 0 0 0 KYLE WHITE DISTRICT CHAIRMAN 2.00 X 0 0 0 CINDY BYOUS DISTRICT CHAIRMAN 2.00 X 0 0 0 BRICK HUFFMAN EXECUTIVE 30.00 10.00 X 297714 0 16285 MIKEL ISAACS EXECUTIVE 30.00 10.00 X 134134 0 8877 431848 0 25162 2 0 1 0 ROSS CATERINGCULINARY VENTURES LTD 2407 W 105TH ST LEAWOOD KS 66206 FOOD SERVICE 119004 1 107525 890942 1237000 3591101 65544 5826568 CAMPING REVENUE 900099 3201978 3201978 ACTIVITY REVENUE 900099 258359 258359 3460337 10094 10094 107761 0 107761 107761 107761 44387 0 44387 44387 44387 120939 890942 120939 0 1150301 834025 316276 316276 9765423 3776613 0 162242 256578 256578 457011 409294 9057 38660 2705613 2423121 53618 228874 235231 207806 5205 22220 425438 375837 9414 40187 242688 216495 4972 21221 218871 190004 4493 24374 48995 42533 1006 5456 3224 2799 66 359 97473 84224 2063 11186 1310217 1274418 529 35270 563497 541556 3168 18773 197690 185627 2180 9883 24520 23315 229 976 89382 89382 1033515 1025458 1529 6528 214553 210610 748 3195 RECOGNITION AWARDS 116342 95096 263 20983 RENT/MAINTENANCE OF EQU 71605 70174 1431 BAD DEBT EXPENSE 57185 57185 OTHER EXPENSES 37165 36488 677 14171 14171 8420964 7671433 190030 559501 5952884 7800368 538853 383565 12717 7664 407940 342962 327766 315437 35619968 20196177 16117678 15423791 8809 7858 724251 781928 24090898 25063573 8465291 8212252 1152884 1067002 970791 922522 10588966 10201776 X 10310666 10813991 3191266 4047806 13501932 14861797 24090898 25063573 1344459 15406 0 X X 0 1 X 1 0 X 5406894 4605032 3928988 3886795 5826568 23654277 5406894 4605032 3928988 3886795 5826568 23654277 23654277 262162 267769 5125629 130480 117855 5903895 799250 852900 1093800 2745950 32304122 21684292 0.73220 0.69930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28110723 107525 3439031 31657279 25293602 161559 2655562 28110723 20773939 323641 4196022 25293602 22994094 334623 -2554778 20773939 19633409 431397 2929288 22994094 0.03000 0.97000 0 1 1 914007 914007 28467990 17340048 11127942 109153 30698 78455 2882944 2105280 777664 3245874 720151 2525723 15423791 X 13308637 15406 3527808 3543214 9765423 0 9765423 8445418 24454 24454 8420964 0 8420964 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 2017, 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 990 679,858. INCOME REPORTED ON HEART OF AMERICA TRUST FUND 990 2,847,950. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEDUCTIONS RECORDED ON THE HEART OF AMERICA TRUST FUND 990 24,454. SHOOTING SPORTS EVENT/DINNER 211576 112746 98830 98830 BOY SCOUT GOLF CLASSIC 86045 69261 16784 16784 8 714260 708935 5325 5325 1011881 890942 120939 120939 120939 0 1 SCHOLARSHIPS 85 126481 CAMPERSHIPS 559 54914 SCOUTREACH 2451 75182 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 297714 0 0 0 0 0 0 0 16285 0 313999 0 0 0 X MISCELLANEOUS 351 65544 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. RUDY BLAHNIK AND BRUCE SNYDER HAVE A BUSINESS RELATIONSHIP. 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 1237000 FAIR MARKET