2025-11-14T11:41:04-06:00 2024-12-31 481238645 MARKSNELSON LLC 6800 W 115TH STREET SUITE 3511 OVERLAND PARK KS 66211 990 2024-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRICK HUFFMAN SCOUT EXECUTIVE 8169429333 2025-11-10 1 0 LINDA FREEMAN P00291894 8167437700 2024 2025-03-06 01:10:19Z BRICK HUFFMAN 10210 HOLMES ROAD KANSAS CITY MO 64131 9473005 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. 71 71 399 6800 0 0 7708538 3822548 3955994 3999635 375189 317783 396182 390178 12435903 8530144 394415 444834 0 0 4729941 4596407 0 0 501776 4958196 4708268 10082552 9749509 2353351 -1219365 26975386 25739019 5541317 5460272 21434069 20278747 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 8465810 444834 4286118 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. 8465810 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 25 0 1 399 1 0 0 0 0 0 1 1 0 0 0 0 X 71 71 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 JEREMY CROUCHER COUNCIL PRESIDENT 2.00 X X 0 0 0 JAMES FREEMAN COUNCIL COMMISSIONER 2.00 X X 0 0 0 DENNIS WALSH COUNCIL TREASURER 2.00 10.00 X X 0 0 0 RUDY BLAHNIK ASST. COUNCIL TREASURER 2.00 X X 0 0 0 BRUCE SNYDER PAST COUNCIL PRESIDENT 2.00 10.00 X X 0 0 0 BILL MAHOOD LEGAL COUNSEL 2.00 X X 0 0 0 RICK ODDO VP-ADMINISTRATION 2.00 X X 0 0 0 JIM STILL VP-DISTRICT OPERATIONS 2.00 X X 0 0 0 BILL ESRY VP-ENDOWMENT 2.00 X X 0 0 0 DAVID CHINNERY VP-FINANCE 2.00 X X 0 0 0 JOHN HEIMAN VP-MARKETING 2.00 X X 0 0 0 ROBIN STUBENHOFER VP-MEMBERSHIP 2.00 X X 0 0 0 BRIAN STREICH VP-PROGRAM 2.00 X X 0 0 0 DAVID YEAMANS VP-PROPERTIES 2.00 X X 0 0 0 BRUCE WHITE VP-SAFE SCOUTING 2.00 X X 0 0 0 BOB RODRIGUEZ VP-URBAN SCOUTING 2.00 X X 0 0 0 RICK BOESHAAR MEMBER-AT-LARGE 2.00 X X 0 0 0 SCOTT BOSWELL MEMBER-AT-LARGE 2.00 10.00 X X 0 0 0 MARC ELKINS MEMBER-AT-LARGE 2.00 X X 0 0 0 DAVID FRANTZE MEMBER-AT-LARGE 2.00 X X 0 0 0 CLIFF ILLIG MEMBER-AT-LARGE 2.00 X X 0 0 0 EDWARD MERRIMAN MEMBER-AT-LARGE 2.00 X X 0 0 0 CHARLIE TETRICK MEMBER-AT-LARGE 2.00 10.00 X 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 ROB BAKER BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID BANKS BOARD OF DIRECTORS 2.00 X 0 0 0 TOM BARNETT BOARD OF DIRECTORS 2.00 X 0 0 0 DEREK BELL BOARD OF DIRECTORS 2.00 X 0 0 0 JIM BERNARD JR BOARD OF DIRECTORS 2.00 X 0 0 0 BILL BLESSING BOARD OF DIRECTORS 2.00 X 0 0 0 BOB BLOSS BOARD OF DIRECTORS 2.00 X 0 0 0 GARY CHURCH BOARD OF DIRECTORS 2.00 X 0 0 0 CHRIS CONSTANT BOARD OF DIRECTORS 2.00 X 0 0 0 GARY COVER BOARD OF DIRECTORS 2.00 X 0 0 0 TRAVIS DALE BOARD OF DIRECTORS 2.00 X 0 0 0 BRYAN FLANAGAN BOARD OF DIRECTORS 2.00 X 0 0 0 GREGG GIVENS BOARD OF DIRECTORS 2.00 10.00 X 0 0 0 BRETT GORDON BOARD OF DIRECTORS 2.00 X 0 0 0 KEN GREEN BOARD OF DIRECTORS 2.00 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 JIM HAYES BOARD OF DIRECTORS 2.00 X 0 0 0 TYLER HENSON BOARD OF DIRECTORS 2.00 X 0 0 0 CHRIS HODGDON BOARD OF DIRECTORS 2.00 X 0 0 0 LISA HODSON BOARD OF DIRECTORS 2.00 X 0 0 0 JIM HOGAN BOARD OF DIRECTORS 2.00 X 0 0 0 KEVIN HOLLAND BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES HUBLER BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN HUNKELER BOARD OF DIRECTORS 2.00 X 0 0 0 TOM JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD JONES BOARD OF DIRECTORS 2.00 X 0 0 0 ROBERT KLINE BOARD OF DIRECTORS 2.00 X 0 0 0 KATHRYN LEE BOARD OF DIRECTORS 2.00 X 0 0 0 DICK MARTIN BOARD OF DIRECTORS 2.00 X 0 0 0 RICK MCWHIRT BOARD OF DIRECTORS 2.00 X 0 0 0 MICHAEL RAINEN BOARD OF DIRECTORS 2.00 X 0 0 0 GREGG RIESS BOARD OF DIRECTORS 2.00 X 0 0 0 STEVE SACHS BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID SAFLEY BOARD OF DIRECTORS 2.00 X 0 0 0 ZACK SHAFRAN BOARD OF DIRECTORS 2.00 X 0 0 0 GRANT SMITH BOARD OF DIRECTORS 2.00 X 0 0 0 TUCKER TROTTER BOARD OF DIRECTORS 2.00 X 0 0 0 JOE VALENCIANO BOARD OF DIRECTORS 2.00 X 0 0 0 WAYNE WEIMER BOARD OF DIRECTORS 2.00 X 0 0 0 JACK WETZEL BOARD OF DIRECTORS 2.00 X 0 0 0 KYLE WHITE BOARD OF DIRECTORS 2.00 X 0 0 0 BLAKE WILLIAMS 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 ALAN SANDERS DIRECTOR OF SUPPORT SERVICES 45.00 X 105233 0 4693 BRICK HUFFMAN EXECUTIVE 45.00 X 326813 0 23000 MICHAEL CARROLL EXECUTIVE 35.00 10.00 X 144600 0 5683 576646 0 33376 3 0 1 0 DUTZEL'S CATERING LLC PO BOX 7153 LEES SUMMIT MO 64064 FOOD SERVICE 969438 BEQUETTE ENTERPRISES LLC 400 E EISENHOWER ROAD LOT 50 LANSING KS 66043 ROOFING 166490 ROSS CATERINGCULINARY VENTURES LTD 2407 W 105TH ST LEAWOOD KS 66206 FOOD SERVICE 159918 3 24449 1123213 2674886 35750 3822548 CAMPING REVENUE 900099 3770829 3770829 ACTIVITY REVENUE 900099 228806 228806 3999635 317864 317864 103614 0 103614 103614 103614 81 -81 -81 -81 173839 1123213 173839 0 1055505 768941 286564 286564 8530144 4286118 0 421478 444834 444834 610021 501119 69032 39870 3058803 2520286 341361 197156 277253 218369 37326 21558 382241 301060 51460 29721 268089 216970 32404 18715 5113 4242 551 320 69004 57247 7434 4323 1495 1240 161 94 83988 69677 9049 5262 1648665 1589036 3796 55833 762624 719330 20053 23241 261062 232546 18044 10472 35716 30622 3229 1865 145656 145656 1004810 994057 6816 3937 282741 259972 14433 8336 RECOGNITION AWARDS 146069 95537 2996 47536 RENT/MAINTENANCE OF EQU 128370 111430 10738 6202 OTHER EXPENSES 112155 98236 7384 6535 BAD DEBT EXPENSE 20800 20800 9749509 8465810 781923 501776 6395652 4624332 1438191 1362120 3534 59277 402237 365869 246169 305107 41369553 23120486 17780994 18249067 708609 773247 26975386 25739019 4492943 4453801 1048374 1006471 5541317 5460272 X 16458902 16134836 4975167 4143911 21434069 20278747 26975386 25739019 -1219365 64043 0 X X 0 1 X 1 0 X 3886795 5826568 6478460 7708538 3822548 27722909 3886795 5826568 6478460 7708538 3822548 27722909 27722909 130480 117855 376267 478927 421478 1525007 29247916 4868831 0.94790 0.79170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27759171 24449 6794103 34577723 24801619 1601583 1355969 27759171 31657279 84596 -6940256 24801619 28110723 107525 3439031 31657279 25293602 161559 2655562 28110723 0.03000 0.97000 0 1 1 2360292 2360292 30163263 19793059 10370204 109153 47070 62083 3030496 2548137 482359 5706349 732220 4974129 18249067 X 15017990 63962 6423884 6487846 8530144 0 8530144 9758495 8986 8986 9749509 0 9749509 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 2,654,893. INCOME REPORTED ON HEART OF AMERICA TRUST FUND 990 3,768,991. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEDUCTIONS RECORDED ON THE HEART OF AMERICA TRUST FUND 990 8,986. SHOOTING SPORTS EVENT/DINNER 260434 146070 114364 114364 BOY SCOUT GOLF CLASSIC 110561 80550 30011 30011 8 926057 896593 29464 29464 1297052 1123213 173839 173839 173839 0 1 SCHOLARSHIPS 94 181262 CAMPERSHIPS 481 90359 SCOUTREACH 3123 127395 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 326813 0 0 0 0 0 0 0 23000 0 349813 0 0 0 MICHAEL CARROLL EXECUTIVE 144600 0 0 0 0 0 0 0 5683 0 150283 0 0 0 X MISCELLANEOUS 51 35750 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 1428000 FAIR MARKET