2017-10-10T16:38:55-05:00 2016-12-31 481238645 MARKSNELSON LLC 1310 E 104TH ST STE 300 KANSAS CITY MO 64131 990 2016-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 KENDRICK MILLER SCOUT EXECUTIVE 8169429333 2017-10-05 1 LINDA M FREEMAN P00291894 8167437700 2017-10-05 65.23.56.242 2017-10-05 11:00:26 CD P 4E71E8F3872045DAF5735BB47C03C2E8CC3ED19F 4685D4209B051D4B2074C1FA6BD759C9CAF5F7BC 2016 2021-01-29 14:40:06Z KENDRICK MILLER 10210 HOLMES ROAD KANSAS CITY MO 64131 12209252 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. 125 125 478 14447 10480 0 4001339 3871026 4856241 4719897 24551 56100 1548400 1776003 10430531 10423026 436368 400053 0 0 5053555 5224097 0 0 1007031 4951218 5058228 10441141 10682378 -10610 -259352 22724084 22528735 1972627 2052418 20751457 20476317 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 9346427 389836 6265785 TRADITIONAL SCOUTING PROGRAM -INCLUDES TIGER CUBS, A PROGRAM FOR FIRST GRADE BOYS AND ADULT FAMILY MEMBERS. CUB SCOUTS, A FAMILY AND HOME-CENTERED PROGRAM FOR BOYS WHO ARE IN THE SECOND TO FIFTH GRADES. THE BOY SCOUTS, A PROGRAM FOR BOYS 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. 18957 10217 16980 LEARNING FOR LIFE AND EXPLORING PROGRAM - LEARNING FOR LIFE IS A CORPORATION AFFILIATED WITH THE BOY SCOUTS OF AMERICA THAT OFFERS CAREER AND CHARACTER EDUCATION PROGRAMS. THE EXPLORING PROGRAM IS PART OF THE LEARNING FOR LIFE PROGRAM AND IS FOR YOUNG MEN AND WOMEN, AGES 14-20, WHICH PROVIDES REALISTIC OPPORTUNITIES TO EXPLORE CAREER CHOICES AND OTHER VOCATIONAL OPPORTUNITIES. THIS IS ACCOMPLISHED IN ASSOCIATION WITH BUSINESS AND COMMUNITY PARTNERS AS WELL AS LOCAL SCHOOL SYSTEMS. 9365384 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 28 0 1 478 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 125 125 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X MIKEL ISAACS 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRUCE ALLEN EXECUTIVE BOARD 2.00 X 0 0 0 PERRY ATHA EXECUTIVE BOARD 2.00 X 0 0 0 NICK BADGEROW EXECUTIVE BOARD 2.00 X 0 0 0 TOM BARNETT EXECUTIVE BOARD 2.00 X 0 0 0 JAMES BERNARD JR EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM BLESSING EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT BLOSS EXECUTIVE BOARD 2.00 X 0 0 0 HENRY BOND EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL BROWN EXECUTIVE BOARD 2.00 X 0 0 0 DOUG BUTCHER EXECUTIVE BOARD 2.00 X 0 0 0 PATRICK CAMPBELL EXECUTIVE BOARD 2.00 X 0 0 0 DAVID CHINNERY EXECUTIVE BOARD 2.00 X 0 0 0 GARY COVER EXECUTIVE BOARD 2.00 X 0 0 0 BRAD DERUSSEAU EXECUTIVE BOARD 2.00 X 0 0 0 JASON DRUMMOND EXECUTIVE BOARD 2.00 X 0 0 0 CHRISTA DUBILL EXECUTIVE BOARD 2.00 X 0 0 0 DAVID FORSEE EXECUTIVE BOARD 2.00 X 0 0 0 DAVID FOWLER EXECUTIVE BOARD 2.00 X 0 0 0 CASEY HALSEY EXECUTIVE BOARD 2.00 X 0 0 0 JIM HINSON EXECUTIVE BOARD 2.00 X 0 0 0 CHRIS HODGDON EXECUTIVE BOARD 2.00 X 0 0 0 CHARLES HOFFMAN EXECUTIVE BOARD 2.00 X 0 0 0 JAMES HOGAN EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS JOHNSON EXECUTIVE BOARD 2.00 X 0 0 0 BRAD JONES EXECUTIVE BOARD 2.00 X 0 0 0 MARK JORGENSON EXECUTIVE BOARD 2.00 X 0 0 0 MARK LARRABEE EXECUTIVE BOARD 2.00 X 0 0 0 JASON LEHTINEN EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS LENZ EXECUTIVE BOARD 2.00 X 0 0 0 JOHN MARTIN EXECUTIVE BOARD 2.00 X 0 0 0 TERRY MILLER EXECUTIVE BOARD 2.00 X 0 0 0 DAVID NEIHART EXECUTIVE BOARD 2.00 X 0 0 0 STEVEN NORRIS EXECUTIVE BOARD 2.00 X 0 0 0 RICK ODDO EXECUTIVE BOARD 2.00 X 0 0 0 JOHN PETERSEN EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL RAINEN EXECUTIVE BOARD 2.00 X 0 0 0 CHARLES RHOADES EXECUTIVE BOARD 2.00 X 0 0 0 MAHNAZ SHABBIR EXECUTIVE BOARD 2.00 X 0 0 0 ROBIN STUBENHOFER EXECUTIVE BOARD 2.00 X 0 0 0 TUCKER TROTTER EXECUTIVE BOARD 2.00 X 0 0 0 JAMES VELGHE EXECUTIVE BOARD 2.00 X 0 0 0 KEN WAGNER EXECUTIVE BOARD 2.00 X 0 0 0 DENNIS WALSH EXECUTIVE BOARD 2.00 X 0 0 0 WAYNE WEIMER EXECUTIVE BOARD 2.00 X 0 0 0 BRUCE WHITE EXECUTIVE BOARD 2.00 X 0 0 0 KURT WIEDEMAN EXECUTIVE BOARD 2.00 X 0 0 0 BRENT WORLEY EXECUTIVE BOARD 2.00 X 0 0 0 FRANK WRIGHT EXECUTIVE BOARD 2.00 X 0 0 0 DAVID YEAMANS EXECUTIVE BOARD 2.00 X 0 0 0 ROB BAKER DISTRICT CHAIRMAN 2.00 X 0 0 0 SCOTT BRADEN DISTRICT CHAIRMAN 2.00 X 0 0 0 ANDREW CAMERON DISTRICT CHAIRMAN 2.00 X 0 0 0 BILL ESSMANN DISTRICT CHAIRMAN 40.00 X 0 0 0 WAYNE FEUERBORN DISTRICT CHAIRMAN 2.00 X 0 0 0 RANDY FLORENCE DISTRICT CHAIRMAN 2.00 X 0 0 0 JAMES FREEMAN DISTRICT CHAIRMAN 2.00 X 0 0 0 DOUG FURNELL DISTRICT CHAIRMAN 2.00 X 0 0 0 KENNY GARRETT DISTRICT CHAIRMAN 2.00 X 0 0 0 GARY GROFF DISTRICT CHAIRMAN 2.00 X 0 0 0 WALTER HOUSTON DISTRICT CHAIRMAN 2.00 X 0 0 0 TIMOTHY JOHNSON DISTRICT CHAIRMAN 2.00 X 0 0 0 DAN KERLING DISTRICT CHAIRMAN 2.00 X 0 0 0 BRUCE PRIDAY DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRIS ROSS DISTRICT CHAIRMAN 2.00 X 0 0 0 HOWARD SCOTT DISTRICT CHAIRMAN 2.00 X 0 0 0 TED WILSON DISTRICT CHAIRMAN 2.00 X 0 0 0 RICK BOESHAAR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 SCOTT BOSWELL EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEREMY CROUCHER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 TERRENCE DUNN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 WILLIAM EASLEY 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 X X 0 0 0 DAVID FRANTZE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 THOMAS FREEMAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GREGG GIVENS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 AARON GUEST EXECUTIVE COMMITTEE 2.00 X X 0 0 0 LESTER HAM EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JAMES HAYES EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CLIFFORD ILLIG EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICHARD MARTIN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICHARD MCWHIRT EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEANETTE PRENGER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GREGG RIESS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ZACHARY SHAFRAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 KEITH SICKENDICK EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BRUCE SNYDER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CHARLIE TETRICK EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JOHN DILLINGHAM HONORARY BOARD 2.00 X 0 0 0 SAMUEL GRAVES HONORARY BOARD 2.00 X 0 0 0 J PHIL STARR HONORARY BOARD 2.00 X 0 0 0 HARVEY BODKER LEGACY BOARD 2.00 X 0 0 0 LLOYD BRIGGS LEGACY BOARD 2.00 X 0 0 0 DOUGLAS BRIGGS LEGACY BOARD 2.00 X 0 0 0 ROBERT CANFIELD LEGACY BOARD 2.00 X 0 0 0 SAM COLVILLE LEGACY BOARD 2.00 X 0 0 0 CHARLES CONNELLY LEGACY BOARD 2.00 X 0 0 0 ROBERT CUNNINGHAM LEGACY BOARD 2.00 X 0 0 0 VINCENT DASTA LEGACY BOARD 2.00 X 0 0 0 DON DESHLER LEGACY BOARD 2.00 X 0 0 0 DAVID FENLEY LEGACY BOARD 2.00 X 0 0 0 MICHAEL FIELDS LEGACY BOARD 2.00 X 0 0 0 JERRY FOGEL LEGACY BOARD 2.00 X 0 0 0 ROBERT GREEN LEGACY BOARD 2.00 X 0 0 0 JOHN HUNKELER LEGACY BOARD 2.00 X 0 0 0 JOHN HUTCHERSON LEGACY BOARD 2.00 X 0 0 0 HOWARD JACOBSON LEGACY BOARD 2.00 X 0 0 0 HOWARD JANZEN LEGACY BOARD 2.00 X 0 0 0 RICHARD JONES LEGACY BOARD 2.00 X 0 0 0 WILLIAM LAHUE LEGACY BOARD 2.00 X 0 0 0 DAVID LOCKTON LEGACY BOARD 2.00 X 0 0 0 LARRY MALLIN LEGACY BOARD 2.00 X 0 0 0 THOMAS MCCULLOUGH LEGACY BOARD 2.00 X 0 0 0 GEORGE MYERS LEGACY BOARD 2.00 X 0 0 0 JOHN NOVAK LEGACY BOARD 2.00 X 0 0 0 DAVID ROCK LEGACY BOARD 2.00 X 0 0 0 RALPH ROWE LEGACY BOARD 2.00 X 0 0 0 DWIGHT SAMPSON LEGACY BOARD 2.00 X 0 0 0 JC SMITH LEGACY BOARD 2.00 X 0 0 0 WILLIAM TEMPEL LEGACY BOARD 2.00 X 0 0 0 PAUL THOMSON LEGACY BOARD 2.00 X 0 0 0 TOM VOLEK LEGACY BOARD 2.00 X 0 0 0 GUS WETZEL LEGACY BOARD 2.00 X 0 0 0 DEL WILKINSON LEGACY BOARD 2.00 X 0 0 0 LARRY WINN LEGACY BOARD 2.00 X 0 0 0 MARK BRAYER DIRECTOR OF SUPPORT SERVIC 40.00 X 123487 0 12447 STEPHEN ROBERTS EXECUTIVE 40.00 X 100625 0 14126 KENDRICK MILLER SCOUT EXECUTIVE 40.00 X 254756 0 40399 478868 0 66972 3 0 1 0 SEDALIA FOODS 2313 W MAIN ST SEDALIA MO 653012301 FOOD SERVICE 675073 WEAVER POPCORN DEPT 6114 CAROL STREAM IL 601226114 PRODUCT SALE 512959 ROSS CATERING 713 154TH PLACE BASEHOR KS 66007 FOOD SERVICE 229394 LOCKTON INSURANCE 444 W 47TH STREET SUITE 900 KANSAS CITY MO 64112 INSURANCE 178330 SEEN MERCH 5024 HADLEY AVE SHAWNEE KS 66203 DESIGN SERVICES 159614 5 637798 642279 2590949 28925 3871026 CAMPING REVENUE 900099 4248497 4248497 ACTIVITY REVENUE 900099 471400 471400 4719897 24400 24400 202655 0 202655 202655 202655 31700 0 31700 31700 31700 198881 642279 198881 0 2417213 1587345 829868 829868 REIMBURSEMENT FROM GEN FUND 900099 733000 733000 NEWSLETTER 511120 10480 10480 743480 10423026 6282765 10480 258755 400053 400053 254757 217436 8952 28369 3918320 3344302 137688 436330 263547 220494 10433 32620 488149 408405 19324 60420 299324 249500 11959 37865 36870 32005 991 3874 7682 6669 206 807 75561 65590 2031 7940 1838552 1685430 3432 149690 662144 614525 7328 40291 326563 296676 7039 22848 105890 90509 3386 11995 2599 2298 56 245 78120 78120 995993 976630 4692 14671 289515 266979 5676 16860 RECOGNITION AWARDS 320475 205887 789 113799 OTHER EXPENSES 211024 192209 3632 15183 RENT/MAINTENANCE OF EQU 107240 89787 4229 13224 10682378 9365384 309963 1007031 4995114 4766669 114996 195816 45823 57206 407250 530062 313656 340283 31078690 14982312 16279809 16096378 30666 8362 536770 533959 22724084 22528735 1396884 1415528 483502 588474 92241 48416 1972627 2052418 X 7752836 19480244 12549414 578546 449207 417527 20751457 20476317 22724084 22528735 X -259352 -1123661 1107873 X X 0 1 X 1 0 X 5439068 3227140 3627011 4008759 3871026 20173004 5439068 3227140 3627011 4008759 3871026 20173004 20173004 57144 193804 337515 24551 56100 669114 1595145 1551698 627190 698110 743480 5215623 26057741 24249598 0.77420 0.74650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30935879 657718 794866 12755054 19633409 31529248 845722 -1309594 129497 30935879 29980167 596246 1332734 379899 31529248 26395154 422407 3358202 195596 29980167 22967124 2958941 1199328 730239 26395154 1 0 914007 914007 26759969 13202014 13557955 106688 3471 103217 2049391 1370952 678439 1248635 405875 842760 16096378 11454571 -1123661 2186906 1063245 10391326 31700 31700 10423026 10653888 -28491 -28491 10682379 0 10682379 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 7% 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 ORGANZIATION'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 XI, LINE 2D - OTHER ADJUSTMENTS: COST TO MARKET DIFFERENCE ON COMMER 2,198,680. ACCRUED INTEREST -11,774. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF FIXED ASSETS 31,700. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEDUCTIONS ALREADY RECORDED ON THE GENERAL FUND 990 3,209. GAIN ON DISPOSAL OF FIXED ASSETS -31,700. DC DINNER 321000 264530 56470 56470 GOLF CLASSIC 61790 50129 11661 11661 5 458370 327620 130750 130750 841160 642279 198881 198881 198881 0 1 SCHOLARSHIPS 123 168150 CAMPERSHIPS 809 106629 SCOUTREACH 6109 119555 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 KENDRICK MILLER SCOUT EXECUTIVE 254756 0 0 0 0 0 26321 0 14078 0 295155 0 0 0 DAVID LOCKTON EXECUTIVE BOARD INSURANCE - LOCKTON COMPANIES 0 WILLIAM ESRY EXECUTIVE COMMITTEE BANK LOAN - BLUE RIDGE BANK 0 BRENT WORLEY BOARD OF DIRECTORS SUPPLIES AND MATERIAL 0 FRANK ODDO BOARD OF DIRECTORS OFFICE CLEANING - CITY WIDE MAINTENANCE 0 RICK ODDO BOARD OF DIRECTORS OFFICE CLEANING - CITY WIDE MAINTENANCE 0 DAVID CHINNERY BOARD OF DIRECTORS BANK LOAN - ADAMS DAIRY BANK 0 PERRY ATHA BOARD OF DIRECTORS UTILITY - ATRONIC ALARM COMPANY 0 KEN WAGNER BOARD OF DIRECTORS EQUIPMENT - HERITAGE TRACTOR 0 KURT WIEDEMAN BOARD OF DIRECTORS EQUIPMENT - PLUMBING SUPPLIES 0 RICHARD MCWHIRT BOARD OF DIRECTORS UTILITY - ELECTRICAL SERVICES 0 X CAMPING 1 12750 DONOR VALUE X PRINTING 1 6900 BUDGETED EXPENSE X MISCELLANEOUS 1 4200 DONOR VALUE X EQUIPMENT 1 3675 DONOR VALUE X CATERING & DRINKS 1 1400 BUDGETED EXPENSE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 GARY COVER, EXECUTIVE BOARD, HAS A FAMILY RELATIONSHIP WITH CLIFFORD ILLIG, EXECUTIVE COMMITTEE. DAVID LOCKTON, BRUCE WHITE AND HENRY BOND HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. AARON GUEST, MARC ELKINS AND CLIFFORD ILLIG HAVE A BUSINESS RELATIONSHIP. RICHARD BOESHAAR HAS A FAMILY RELATIONSHIP WITH PERRY ATHA. RICHARD JONES HAS A FAMILY RELATIONSHIP WITH BRAD JONES. DAVID CHINNERY AND BILL ESSMAN HAVE A BUSINESS RELATIONSHIP. DAVID FENLEY AND ROBERT GREEN HAVE A BUSINESS 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 XI, LINE 9: COST TO MARKET DIFFERENCE OF INCOME REPORTED ON SEPARATE 990 1,107,875. IMMATERIAL TIMING DIFFERENCE -2. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.