2019-11-13T11:43:11-06:00 2018-12-31 341897225 HILL BARTH & KING LLC 119 EAST STATE STREET ALLIANCE OH 44601 990 2018-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 JESSE ROPER II SCOUT EXECUTIVE 3305804272 2019-11-11 1 JANE MONTER P00033983 3308212150 2019-11-11 198.167.186.164 2019-11-11 10:26:47 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D80721CCADA88798A27BA0CE8BA015E19B03DE02 2018 2020-03-31 21:24:44Z JESSE ROPER II 2301 13TH ST NW CANTON OH 44708 3525834 0 1761 X WWW.BUCKEYECOUNCIL.ORG X 1959 OH THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 54 53 114 3323 0 549 1797052 757530 1133823 1117155 65051 181121 623271 622373 3619197 2678179 65504 77520 0 0 1433930 1546621 54 4061 157929 1542053 1458873 3041541 3087075 577656 -408896 7487386 7048724 322476 292710 7164910 6756014 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 2771674 77520 1184189 THE BUCKEYE COUNCIL'S SINGLE PURPOSE IS TO PROVIDE PROGRAMS, MANAGEMENT AND SUPPORT FOR THE VARIOUS SCOUTING UNITS WITHIN ITS GEOGRAPHICAL AREA. AS OF DECEMBER 31, 2018, THIS INCLUDED 152 CUB SCOUT PACKS CONSISTING OF 1007 LION CUBS, 824 TIGER CUBS, 2,887 CUB SCOUTS, 3,232 WEBELOS, AND 2 LONE CUBS. IT ALSO INCLUDED 2,128 BOY SCOUTS IN 120 BOY SCOUT TROOPS, 110 VENTURE SCOUTS IN 17 VENTURE CREWS, AND 229 EXPLORERS IN 21 EXPLORER POSTS. THIS TOTALS 10,419 YOUTH AND 310 UNITS. 2771674 1 1 0 0 0 0 0 0 0 1 1 0 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 1 1 0 0 0 0 1 1 0 0 0 1 12 0 114 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 54 53 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X MARILYN A EHRET 3305804272 2301 13TH ST NW CANTON OH 44708 SCOTT ALLEN EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DARRYL DILLENBACK EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 STEWART FITZGIBBON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 GARY FRY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JOHN HARBAUGH EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JOHN HARBAUGH JR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JOHN HARRIS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TOM HILT EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CHRIS HINER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TOM HUGHES EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DERICK BREITENBUCHER OA YOUTH REPRESENTATIVE 0.50 X 0 0 0 LEONARD JANCHAR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAMON KELLER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CURT LANZER INTERNATIONAL SCOUTING CHA 0.50 X 0 0 0 TERRY MCCOY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BERNIE MINER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 PAUL MOODISPAW EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 WILLIAM PAYNE SR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BRYAN RICE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ROBERT ROWND EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 WILSON ROWND EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BILL SCHAUER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DOUG SIBILA EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MATTHEW SMITH EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 RYAN STENGER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MATT STERLING EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SCOTT WASHAM EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BRIAN WHITE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 STEVE WILDER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DOUGLAS WOODHALL EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 GENE THORN PRESIDENT 1.00 X X 0 0 0 PHIL FRANCIS VP - FINANCE 1.00 X X 0 0 0 TONY CODISPOTI VP - FUND DEVELOPMENT 1.00 X X 0 0 0 BRIAN BESECKER VP - OPERATIONS 1.00 X X 0 0 0 KURT HOLMES VP - OPERATIONS 1.00 X X 0 0 0 JAMES STRAUCH VP - PROGRAM 1.00 X X 0 0 0 KEITH BENNETT VP - PROPERTIES 1.00 X X 0 0 0 KARL HENLEY VP - RISK MANAGEMENT 1.00 X X 0 0 0 JOHN FEHRENBACH COUNCIL COMMISSIONER 1.00 X X 0 0 0 LYNN HAMILTON TREASURER 1.00 X X 0 0 0 MICHAEL GRUBER LEGAL COUNSEL 1.00 X X 0 0 0 SCOTT SANDROCK IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MICHAEL KREW EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 TIMOTHY FRYE DISTRICT CHAIRMAN 0.50 X 0 0 0 JENNA GUTHRIE VENTURING REPRESENTATIVE 0.50 X 0 0 0 MATTHEW HUNT EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAVID NARANCE DISTRICT CHAIRMAN 0.50 X 0 0 0 JOHN MELLOR DISTRICT CHAIRMAN 0.50 X 0 0 0 JOHN LUCAS DISTRICT CHAIRMAN 0.50 X 0 0 0 RAY SHOCK OA LODGE ADVISOR 0.50 X 0 0 0 GREG SWINEHART CAMP HONORS PROGRAM CHAIR 0.50 X 0 0 0 JIM HILL DISTRICT CHAIRMAN 0.50 X 0 0 0 NATHAN SAYERS DISTRICT CHAIRMAN 0.50 X 0 0 0 MIKE PRENGAMAN DISTRICT CHAIRMAN 0.50 X 0 0 0 JESSE E ROPER II SCOUT EXECUTIVE/CORPORATE SECRETARY 60.00 X 128212 0 65229 128212 0 65229 1 0 1 0 0 30761 73071 12000 641698 25675 757530 SUMMER CAMP 900099 952499 952499 VARIOUS 900099 120106 120106 DAY CAMP 900099 44550 44550 1117155 181121 181121 36908 0 36908 36908 36908 1262275 73071 771844 490431 490431 108162 75811 32351 32351 OIL & GAS REVENUE 900099 28000 28000 MISCELLANEOUS 900099 24367 24367 WEB SITE & E-COMMERCE 900099 10316 10316 62683 2678179 1184189 0 736460 77520 77520 128212 118301 4680 5231 1073228 1001844 33706 37678 65186 60397 2261 2528 160782 148906 5608 6268 119213 111997 3407 3809 33120 33120 22000 22000 4061 4061 66122 61261 2213 2648 200070 192421 3494 4155 104053 97145 3189 3719 36273 33907 1117 1249 349 298 38 13 36458 36458 235251 233228 955 1068 92726 90013 1281 1432 SUPPLIES 357889 353262 251 4376 RECOGNITION AND AWARDS 115274 58700 80 56494 REPAIRS AND MAINTENANCE 62049 58487 1682 1880 MISCELLANEOUS 41258 35515 971 4772 55981 38472 961 16548 3087075 2771674 157472 157929 776497 708597 731957 562842 43054 63248 146291 107859 61396 52002 11489897 6190491 5482907 5299406 245284 254770 7487386 7048724 65928 78750 34985 32004 10633 0 210930 181956 322476 292710 X 6101883 5866157 922725 776569 140302 113288 7164910 6756014 7487386 7048724 -408896 0 X X 0 1 X 1 0 X 694318 728045 1445147 1797052 757530 5422092 694318 728045 1445147 1797052 757530 5422092 734787 4687305 88070 37353 33276 100879 218029 477607 239188 129152 58146 76479 62683 565648 6465347 0.72500 0.77660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59865 -5009 22005 32881 56302 3593 59895 58365 -2063 56302 63633 -5268 58365 65738 -2105 63633 0.00000 1.00000 0.00000 0 1 1 1867419 1867419 5298126 2715896 2582230 2400246 2008557 391689 1504407 1296726 207681 419699 169312 250387 5299406 CUSTODIAL ACCOUNTS 181956 181956 X 2303485 -374694 -374694 2678179 0 2678179 3107925 20850 20850 3087075 0 3087075 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE INCOME TO SUPPORT THE OPERATIONS OF THE COUNCIL UTILIZING THE INVESTMENT EARNINGS FROM THE FUNDS. PART X, LINE 2: THE COUNCIL ADHERES TO THE PROVISIONS OF FASB ASC 740-10-25 AND THE RELATED SUBSECTIONS. UNDER THIS AUTHORITATIVE ACCOUNTING GUIDANCE, AN ORGANIZATION MUST RECOGNIZE THE BENEFIT ASSOCIATED WITH POSITIONS TAKEN FOR TAX PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN INCOME TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILTY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31 2018 AND 2017, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COUNCILS FINANCIAL STATEMENTS. ANY INTEREST RECOGNIZED ASSOCIATED WITH A TAX POSITION WOULD BE CLASSIFIED AS INTEREST EXPENSE IN THE COUNCIL'S STATEMENT OF CHANGES IN NET ASSETS, AND ANY PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION WOULD BE CLASSIFIED AS OTHER EXPENSE IN THE COUNCIL'S STATEMENT OF CHANGES IN NET ASSETS. CURRENTLY, THE 2015, 2016 AND 2017 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY ANY JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT LOSS IN ENDOWMENT FUNDS HELD IN TRUST NOT INCLUDED ON 990 -393,188. REVENUE IN ENDOWMENT FUNDS HELD IN TRUST NOT INCLUDED ON 990 18,494. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES IN ENDOWMENT FUNDS HELD IN TRUST NOT INCLUDED ON 990 20,850. POPCORN SALE 1244992 1244992 754561 GOOD SCOUT AWARD LUNCHEON 62359 52072 10287 1446 8741 100 2 27995 20999 6996 1656 1234 3069 1037 1335346 73071 1262275 3102 1234 11810 100 755598 771844 490431 1 (1) THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH, SANDY BEAVER, HETUCK, NETAWOTWES AND HARDING AREA PARTICIPANTS. 2793 66478 FMV (2) THE COUNCIL REDUCES THE COST OF SUMMER CAMP BY AWARDING CAMPERSHIPS TO BOY SCOUTS, CUB SCOUTS AND ADULT LEADERS WHO DEMONSTRATE FINANCIAL NEED. 152 10042 FMV (4) THE COUNCIL AWARDS COLLEGE SCHOLARSHIPS TO EAGLE SCOUTS IN THE MARION AREA, FUNDED BY THE GEORGE AND DOROTHY ALBER FUND. 1 1000 FMV 1 X X 0 0 0 0 0 0 0 0 0 JESSE E ROPER II SCOUT EXECUTIVE/CORPORATE SECRETARY 128212 0 0 0 0 0 42389 0 22840 0 193441 0 0 0 DAMON KELLER BOARD MEMBER 73009 GENERAL COMMERICAL CORP - PRIZES AND GIFTS 0 X 2 8224 FMV X 4 12422 FMV X 1 3000 FMV X BUILDING SUPPLIES 1 1200 FMV X OFFICE AND PRINTING SUPPLIES 11 829 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATION PURCHASES PRIZES AND GIFTS FROM A BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY, AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY 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 CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS PROVIDED TO THE SCOUT EXECUTIVE WHO THEN PRESENTED A DRAFT COPY OF THE RETURN TO INDIVIDUALS OF THE ORGANIZATION'S EXECUTIVE BOARD AND AUDIT COMMITTEE FOR REVIEW AND QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PUBLISHED ANNUALLY FOR MEMBERS OF THE EXECUTIVE BOARD AND EACH MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE BUCKEYE COUNCIL FOLLOWS THE BSA NATIONAL PLAN. THE BOARD PRESIDENT APPOINTS THE COMPENSATION AND BENEFITS COMMITTEE TO REVIEW AND APPROVE THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. THE ORGANIZATION'S 990 IS AVAILABLE ON THE BUSINESS WEBSITE. FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING THE FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT AND THE FINAL REPORT. THIS PROCESS IS THE SAME AS IT WAS IN THE PREVIOUS YEAR. FORM 990, PART VI, SECTION A, LINE 1A - EXPLANATION OF DELEGATED BOARD THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. BUCKEYE BOY SCOUT FOUNDATION 2301 13TH STREET CANTON OH 44708 472594187 TO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCIL OH 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0