2017-11-10T14:27:13-06:00 2016-12-31 341897225 HILL BARTH & KING LLC 119 EAST STATE STREET ALLIANCE OH 44601 990 2016-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 JESSE ROPER II SCOUT EXECUTIVE 3305804272 2017-11-08 1 MARCIE E CURRY P00033988 3308212150 2017-11-08 74.112.4.164 2017-11-08 14:59:37 ES P 5DDF404792AFB1DDD02A0FEF2CF0034D862784A6 2C8DF6CFC84C9E7A2C3F315E470CDE4539E2F26A 2016 2017-02-10 21:41:12Z JESSE ROPER II 2301 13TH ST NW CANTON OH 44708 3532315 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. 42 42 96 2746 0 0 728045 1445147 1049973 1057803 132 809 507102 456788 2285252 2960547 40224 82774 0 0 1194203 1143589 11 0 171552 1185839 1160955 2420277 2387318 -135025 573229 6527639 7039858 458837 397827 6068802 6642031 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 2109431 82774 1088397 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, 2016, THIS INCLUDED 119 CUB SCOUT PACKS CONSISTING OF 941 TIGER CUBS, 2,596 CUB SCOUTS, AND 2,544 WEBELOS. IT ALSO INCLUDED 1,740 BOY SCOUTS IN 89 BOY SCOUT TROOPS, 112 VENTURE SCOUTS IN 16 VENTURE CREWS, AND 195 EXPLORERS IN 15 EXPLORER POSTS. THIS TOTALS 8,128 YOUTH AND 239 UNITS. 2109431 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 5 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 X 42 42 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 BERNIE MINER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KEITH BENNETT VP - PROPERTIES 1.00 X X 0 0 0 JAMES STRAUCH VP - PROGRAM 1.00 X X 0 0 0 DARRYL DILLENBACK EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 JOHN FEHRENBACH EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 STEWART FITZGIBBON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SCOTT DODDS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 CURT LANZER INTERNATIONAL SCOUTING CHA 0.50 X 0 0 0 LYNN HAMILTON 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 DAMON KELLER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 PAUL MOODISPAW EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TERRY MCCOY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SCOT NIELSON DISTRICT VENTURER 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 WILLIAM SCHAUER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DOUG SIBILA 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 STEVE WILDER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KURT HOLMES DISTRICT CHAIRMAN 0.50 X 0 0 0 STEVE GARROTT DISTRICT CHAIRMAN 0.50 X 0 0 0 MARK HEIL 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 HUNTER FLINNER OA YOUTH REPRESENTATIVE 0.50 X 0 0 0 DOUG TURNER OA LODGE ADVISOR 0.50 X 0 0 0 GREG SWINEHART CAMP HONORS PROGRAM CHAIR 0.50 X 0 0 0 SCOTT SANDROCK PRESIDENT 1.00 X X 0 0 0 TOM HUGHES COUNCIL COMMISSIONER 1.00 X X 0 0 0 DUSTIN VRABEL EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 RICHARD BROWN VP - ADMINISTRATION 1.00 X X 0 0 0 WILSON ROWND EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KARL HENLEY VP - RISK MANAGEMENT 1.00 X X 0 0 0 MICHAEL KREW EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 PHIL FRANCIS VP - FINANCE 1.00 X X 0 0 0 ANTHONY CODISPOTI VP - FUND DEVELOPMENT 1.00 X X 0 0 0 GENE THORN COUNCIL TREASURER 1.00 X X 0 0 0 MICHAEL GRUBER LEGAL COUNSEL 1.00 X X 0 0 0 SCOTT ALLEN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DAVID TRUAX SCOUT EXECUTIVE/SECRETARY 60.00 X X 159085 0 154253 159085 0 154253 1 0 1 0 SHECKLERS EXCAVATING INC PO BOX 340 MALVERN OH 44644 CONSTRUCTION OF NEW WATERLINE AND CHLORI 117201 1 65307 58275 108237 1213328 14433 1445147 SUMMER CAMP 900099 902762 902762 VARIOUS 900099 112764 112764 DAY CAMP 900099 42277 42277 1057803 37 37 33239 0 33239 33239 33239 772 0 772 772 772 937052 58275 571325 365727 365727 891 443 448 448 OIL & GAS REVENUE 900099 28000 28000 MISCELLANEOUS 900099 19819 19819 WEB SITE & E-COMMERCE 900099 9555 9555 57374 2960547 1088397 0 427003 82774 82774 159085 138945 5997 14143 747639 671775 22592 53272 45136 39559 1661 3916 100741 89119 3460 8162 90988 82899 2409 5680 7182 6273 271 638 24682 24682 16654 14402 581 1671 135334 130951 1305 3078 76036 68783 2160 5093 34109 31033 916 2160 7102 8 7094 28348 28348 214293 211427 853 2013 73923 70569 999 2355 SUPPLIES 287748 284747 209 2792 RECOGNITION AND AWARDS 109890 63562 93 46235 REPAIRS AND MAINTENANCE 64900 61475 978 2447 MISCELLANEOUS 44431 35183 1088 8160 36323 25947 639 9737 2387318 2109431 106335 171552 512177 458176 34707 3200 257739 793137 11761 26945 28278 60718 39991 57586 11337950 5697854 5642986 5640096 6527639 7039858 51087 46404 32845 69428 255200 138233 119705 143762 458837 397827 X 5643877 5710117 366560 875612 58365 56302 6068802 6642031 6527639 7039858 573229 0 X X 0 1 X 1 0 X 1783742 786888 694318 728045 1445147 5438140 1783742 786888 694318 728045 1445147 5438140 894426 4543714 35579 31702 88070 37353 33276 225980 242807 205981 239188 129152 58146 875274 6539394 0.69480 0.62270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4470933 2250 191795 108238 4556740 4601918 10642 -40182 101445 4470933 4347976 116133 169109 31300 4601918 4134777 55570 186129 28500 4347976 3900960 206564 46253 19000 4134777 0.07860 0.85310 0.06840 0 1 1 1867419 1867419 5283766 2456691 2827075 2151526 1891251 260275 1452218 1207763 244455 583021 142149 440872 5640096 CUSTODIAL ACCOUNTS 143762 143762 X 3062721 102174 102174 2960547 0 2960547 2387318 0 2387318 0 2387318 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 2016 AND 2015, 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 2013, 2014 AND 2015 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 990 102,174. POPCORN & CANDY SALES 924560 924560 558832 GOOD SCOUT AWARD LUNCHEON 42200 35133 7067 1574 0 5493 0 1 28567 23142 5425 4153 719 115 439 995327 58275 937052 5727 719 5608 559271 571325 365727 1 (1) THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH PARTICIPANTS. 3545 76543 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. 97 6038 FMV (3) THE COUNCIL CONTRIBUTED TO THE WOOD BADGE SCHOLARSHIP FUND FOR ADULT VOLUNTEERS. 8 193 FMV 1 X X 0 0 0 0 0 0 0 0 0 DAVID TRUAX SCOUT EXECUTIVE/SECRETARY 159085 0 0 0 0 0 128959 0 25294 0 313338 0 0 0 WILLIAM SCHAUER BOARD MEMBER 34413 SCHAUER INSURANCE GROUP - INSURANCE 0 DAMON KELLER BOARD MEMBER 36134 GENERAL COMMERICAL CORP - PRIZES AND GIFTS 0 FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATION PURCHASES INSURANCE, PRIZES AND GIFTS, LAWN MAINTENANCE SERVICE, AND EMPLOYEE BENEFITS THROUGH FOUR 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 12B, II N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0