2015-11-09T09:58:01-06:00 2014-12-31 341897225 HILL BARTH & KING LLC 119 EAST STATE STREET ALLIANCE OH 44601 990 2014-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 DAVID P TRUAX SCOUT EXECUTIVE 3305804272 2015-11-02 1 MARCIE E CURRY P00033988 3308212150 2015-10-28 2014 2016-03-07 17:11:31Z DAVID P TRUAX 2301 13TH ST NW CANTON OH 44708 3601498 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. 46 46 104 2767 0 0 769648 672238 1147815 1124180 203704 285500 606121 755129 2727288 2837047 62530 71512 0 0 1215067 1212905 24 4 143238 1205300 1193746 2482921 2478167 244367 358880 10467070 10257201 961936 552041 9505134 9705160 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 2255305 71512 1124701 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, 2014, THIS INCLUDED 131 CUB SCOUT PACKS CONSISTING OF 1,111 TIGER CUBS, 2,520 CUB SCOUTS, AND 2,230 WEBELOS. IT ALSO INCLUDED 1,927 BOY SCOUTS IN 103 BOY SCOUT TROOPS, 268 VENTURE SCOUTS IN 20 VENTURE CREWS, AND 452 EXPLORERS IN 17 EXPLORER POSTS. THIS TOTALS 8,508 YOUTH AND 271 UNITS. 2255305 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 0 0 0 1 4 0 1 104 1 0 0 0 0 0 1 1 0 0 0 0 X 46 46 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 RICK ARNOLD EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 KEITH BENNETT EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 AMANDA BERKELEY EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 TINA BESKID EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BRUCE BOYLE EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MARK CASPER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 SCOTT DODDS EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 LYNN HAMILTON EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 ALAN HAROLD 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 CHUCK MOYER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 BOB O'DONNELL 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 WILLIAM SCHAUER EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DOUG SIBILA EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 GARY SOBOTKA EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 MARK 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 JOHN ZEEK EXECUTIVE BOARD MEMBER 0.50 X 0 0 0 DOUG CRAWFORD DISTRICT CHAIRMAN 0.50 X 0 0 0 KURT HOLMES 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 BRAYDEN QUICK OA LODGE CHIEF 0.50 X 0 0 0 DOUGLAS TURNER OA LODGE ADVISOR 0.50 X 0 0 0 GREG SWINEHART PIPESTONE REPRESENTATIVE 0.50 X 0 0 0 SCOTT ALLEN PRESIDENT 1.00 X X 0 0 0 TOM HUGHES COUNCIL COMMISSIONER 1.00 X X 0 0 0 DUSTIN VRABEL VP - ADMINISTRATION 1.00 X X 0 0 0 RICHARD BROWN VP - MARKETING 1.00 X X 0 0 0 WILSON ROWND VP - PROPERTIES 1.00 X X 0 0 0 KARL HENLEY VP - RISK MANAGEMENT 1.00 X X 0 0 0 SCOTT SANDROCK VP - OPERATIONS 1.00 X X 0 0 0 MICHAEL KREW VP - PROGRAM 1.00 X 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 PHIL FRANCIS ASSISTANT TREASURER 1.00 X X 0 0 0 MICHAEL GRUBER LEGAL COUNSEL 1.00 X X 0 0 0 DARRYL DILLENBACK IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DAVID TRUAX SCOUT EXECUTIVE/SECRETARY 60.00 X X 144961 0 174818 144961 0 174818 1 0 1 0 0 58648 67432 546158 10734 672238 SUMMER CAMP 900099 913555 913555 VARIOUS 900099 162582 162582 DAY CAMP 900099 48043 48043 1124180 48559 48559 103200 103200 32580 0 32580 32580 32580 491483 90 254632 0 236851 90 236941 236941 829755 67432 509262 320493 320493 1078 557 521 521 OIL & GAS REVENUE 900099 278963 278963 WEB SITE & E-COMMERCE 900099 10542 10542 MISCELLANEOUS 900099 8830 8830 298335 2837047 1144073 0 1020736 71512 71512 157378 143230 2927 11221 800374 741707 12138 46529 51049 46739 892 3418 106049 97315 1807 6927 98055 91677 1320 5058 5740 5224 107 409 20741 20741 4 4 17443 15657 293 1493 153784 150738 630 2416 79482 74236 1085 4161 29100 26849 466 1785 7954 49 7877 28 26885 26885 211496 209382 437 1677 67184 65092 433 1659 SUPPLIES 354797 352146 108 2543 RECOGNITION AND AWARDS 75378 38598 9 36771 REPAIRS AND MAINTENANCE 61904 59556 486 1862 MISCELLANEOUS 47785 40863 704 6218 34073 24735 279 9059 2478167 2255305 79624 143238 431294 527806 42472 36565 616983 285064 26281 8806 34960 41035 53312 53205 11090215 5281449 5975853 5808766 3285915 3495954 10467070 10257201 90811 79482 58709 33386 690200 288200 122216 150973 961936 552041 X 5028410 5061829 598900 758392 3877824 3884939 9505134 9705160 10467070 10257201 358880 -123199 -35655 0 X X 0 1 X 1 0 X 1074471 1499950 1784268 769648 672238 5800575 1074471 1499950 1784268 769648 672238 5800575 1223144 4577431 130767 87496 77146 69668 184339 549416 33191 312979 441346 254859 298335 1340710 7690701 0.59520 0.61840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4347976 116133 169109 31300 4601918 4134777 55570 186129 28500 4347976 3900960 206564 46253 19000 4134777 4163370 12850 12987 288247 3900960 4080807 80106 227659 225202 4163370 0.07710 0.07870 0.84420 0 0 1867419 1867419 5276490 2194625 3081865 1982197 1844200 137997 1418962 1127537 291425 545147 115087 430060 5808766 CUSTODIAL ACCOUNTS 150973 150973 X 2713848 -123199 -123199 2837047 0 2837047 2478167 0 2478167 0 2478167 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 2014 AND 2013, 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 2011, 2012 AND 2013 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. POPCORN & CAMP CARD SALES 816489 816489 495997 GOOD SCOUT AWARD LUNCHEON 47973 39630 8343 1699 500 5620 524 1 32725 27802 4923 1878 907 955 1182 897187 67432 829755 3577 1407 6575 497703 509262 320493 1 (1) THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH PARTICIPANTS. 2812 58556 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. 138 12956 FMV X 1 1 X X 0 0 0 0 0 0 0 0 0 DAVID TRUAX SCOUT EXECUTIVE/SECRETARY 144961 0 0 0 0 0 152258 0 22560 0 319779 0 0 0 WILLIAM SCHAUER BOARD MEMBER 34817 SCHAUER INSURANCE GROUP - INSURANCE 0 DAMON KELLER BOARD MEMBER 31048 GENERAL COMMERICAL CORP - PRIZES AND GIFTS 0 FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATION PURCHASES INSURANCE, PRIZES AND GIFTS, AND LAWN MAINTENANCE SERVICE THROUGH THREE SEPARATE BOARD MEMBERS. THE ORGANIZATION ALSO PURCHASES LEGAL SERVICES THROUGH THE COUNCIL'S LEGAL COUNSEL AND THE COUNCIL'S VICE PRESIDENT OF ADMINISTRATION. THE COUNCIL PURCHASES EMPLOYEE BENEFITS THROUGH THE IMMEDIATE PAST COUNCIL PRESIDENT. 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 11 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 11B, II N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0