2018-11-14T13:14:09-06:00 2017-12-31 341897225 HILL BARTH & KING LLC 119 EAST STATE STREET ALLIANCE OH 44601 990 2017-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 JESSE ROPER II SCOUT EXECUTIVE 3305804272 2018-11-13 1 JANE MONTER P00033983 3308212150 2018-11-13 198.167.186.164 2018-11-13 19:21:39 ES P D67361E2FCCC05096BDF494AA09B5A57A3E026A2 0E8A58F81988B5567B62C07B117815CD48527887 2017 2019-02-21 02:37:17Z JESSE ROPER II 2301 13TH ST NW CANTON OH 44708 4466604 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. 53 51 96 3498 0 0 1445147 1797052 1057803 1133823 809 65051 456788 623271 2960547 3619197 82774 65504 0 0 1143589 1433930 0 54 242026 1160955 1542053 2387318 3041541 573229 577656 7039858 7487386 397827 322476 6642031 7164910 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 2676726 65504 1207448 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, 2017, THIS INCLUDED 161 CUB SCOUT PACKS CONSISTING OF 1 LION CUBS, 1307 TIGER CUBS, 3,146 CUB SCOUTS, 3,245 WEBELOS, AND 1 LONE CUBS. IT ALSO INCLUDED 2,255 BOY SCOUTS IN 124 BOY SCOUT TROOPS, 133 VENTURE SCOUTS IN 21 VENTURE CREWS, AND 270 EXPLORERS IN 20 EXPLORER POSTS. THIS TOTALS 10,358 YOUTH AND 326 UNITS. 2676726 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 0 0 0 0 0 1 1 0 0 0 1 12 0 96 1 0 0 0 0 0 1 1 0 0 0 1 0 X 53 51 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 DODDS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DARRYL DILLENBACK EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 STEWART FITZ GIBBON 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 DOUG TURNER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 LEONARD JANCAR EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAMON KELLER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CURT LANZER INTERNATIONAL SCOUTING CHAIR 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 MARK HEIL DISTRICT CHAIRMAN 0.50 X 0 0 0 ANDREW VOORHEIS DISTRICT CHAIRMAN 0.50 X 0 0 0 DUSTIN VRABEL EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DAVID NARANCE DISTRICT CHAIRMAN 0.50 X 0 0 0 RICK BROWN VP - ADMINISTRATION 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 DERICK BREITENBUCHER OA YOUTH REPRESENTATIVE 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 JESSE E ROPER II CURRENT SCOUT EXECUTIVE/CORPORATE SECRETARY 60.00 X 29481 0 11540 DAVID TRUAX FORMER SCOUT EXECUTIVE 60.00 X 110198 0 125970 139679 0 137510 1 1 1 0 0 33045 84547 867487 811973 20183 1797052 SUMMER CAMP 900099 918655 918655 VARIOUS 900099 165887 165887 DAY CAMP 900099 49281 49281 1133823 65051 65051 35828 0 35828 35828 35828 1249522 84547 764204 485318 485318 108849 83203 25646 25646 MISCELLANEOUS 900099 37055 37055 OIL & GAS REVENUE 900099 28500 28500 WEB SITE & E-COMMERCE 900099 10924 10924 76479 3619197 1207448 0 614697 65504 65504 139679 121996 5266 12417 989666 878947 32971 77748 60005 52671 2184 5150 138448 121715 4983 11750 106132 95131 3276 7725 4590 4009 173 408 16807 16807 54 54 81428 73452 2345 5631 197836 186352 3420 8064 106788 96216 3051 7521 72265 69225 905 2135 3415 369 3008 38 36458 36458 233656 230238 1018 2400 82335 78348 1187 2800 SUPPLIES 380470 375548 346 4576 RECOGNITION AND AWARDS 108806 53261 164 55381 REPAIRS AND MAINTENANCE 71560 65841 1703 4016 MISCELLANEOUS 53356 37647 1126 14583 92283 70256 2398 19629 3041541 2676726 122789 242026 458176 776497 3200 0 793137 731957 26945 43054 60718 146291 57586 61396 11438147 5955240 5640096 5482907 245284 7039858 7487386 46404 65928 69428 34985 138233 10633 143762 210930 397827 322476 X 5710117 6101883 875612 922725 56302 140302 6642031 7164910 7039858 7487386 577656 -54777 0 X X 0 1 X 1 0 X 786888 694318 728045 1445147 1797052 5451450 786888 694318 728045 1445147 1797052 5451450 440993 5010457 31702 88070 37353 33276 100879 291280 205981 239188 129152 58146 76479 708946 6451676 0.77660 0.69480 X 56302 3592 59894 58365 -2063 56302 63633 -5268 58365 65738 -2105 63633 64074 1664 65738 0.00000 1.00000 0.00000 0 1 1 1867419 1867419 5289396 2588461 2700935 2394046 1961591 432455 1479511 1251344 228167 407775 153844 253931 5482907 CUSTODIAL ACCOUNTS 210930 210930 X 5610506 1991309 1991309 3619197 0 3619197 3041541 0 3041541 0 3041541 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 2017 AND 2016, 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 2014, 2015 AND 2016 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: REVENUE IN ENDOWMENT FUNDS HELD IN TRUST NOT INCLUDED ON 990 1,991,309. POPCORN SALE 1231789 1231789 746471 GOOD SCOUT AWARD LUNCHEON 65280 53619 11661 1781 9880 2 37000 30928 6072 1606 972 2186 1308 1334069 84547 1249522 3387 972 12066 747779 764204 485318 1 (1) THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH, SANDY BEAVER, HETUCK AND JATD PARTICIPANTS. 2110 46517 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. 202 12887 FMV (3) THE COUNCIL AWARDED A WOOD BADGE SCHOLARSHIP FOR AN ADULT VOLUNTEER. 1 100 FMV (4) THE COUNCIL AWARDS COLLEGE SCHOLARSHIPS TO EAGLE SCOUTS IN THE MARION AREA, FUNDED BY THE GEORGE AND DOROTHY ALBER FUND. 6 6000 1 X X 0 0 0 0 0 0 0 0 0 JESSE E ROPER II CURRENT SCOUT EXECUTIVE/CORPORATE SE 29481 0 0 0 0 0 6117 0 5423 0 41021 0 0 0 DAVID TRUAX FORMER SCOUT EXECUTIVE 110198 0 0 0 0 0 110400 0 15570 0 236168 0 0 0 DAMON KELLER BOARD MEMBER 65441 GENERAL COMMERICAL CORP - PRIZES AND GIFTS 0 CHRIS HINER BOARD MEMBER 40581 RICHLAND BANK - SERVICE CHARGES AND RENT FOR OFFICE SPACE 0 FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATION PURCHASES INSURANCE, PRIZES AND GIFTS, LAWN MAINTENANCE SERVICE, INVESTMENT SERVICES/ OFFICE SPACE AND EMPLOYEE BENEFITS THROUGH FIVE SEPARATE BOARD MEMBERS. THE ORGANIZATION ALSO PURCHASES LEGAL SERVICES THROUGH THE COUNCIL'S LEGAL COUNSEL. 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