2015-11-05T08:49:22-06:00 2014-12-31 481238645 MARKSNELSON LLC 1310 E 104TH ST STE 300 KANSAS CITY MO 64131 990 2014-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 KENDRICK MILLER SCOUT EXECUTIVE 8169429333 2015-10-16 1 LINDA M FREEMAN P00291894 8167437700 2014 2016-04-25 22:37:26Z KENDRICK MILLER 10210 HOLMES ROAD KANSAS CITY MO 64131 12320610 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 THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL. 83 83 490 10827 12690 0 3227140 3627011 5127272 5002031 193804 337515 1551698 1652662 10099914 10619219 381390 427386 0 0 4936776 5026774 0 0 1243030 5120958 5131222 10439124 10585382 -339210 33837 22666548 22722310 1564825 1914573 21101723 20807737 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 THEM 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 9033371 418770 6617003 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 SPRING ACTIVITIES. 18128 8616 25000 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. 9051499 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 0 0 0 0 0 0 0 0 0 1 24 0 1 490 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 83 83 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X STEPHEN ROBERTS 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRENT WORLEY EXECUTIVE BOARD 2.00 X 0 0 0 FRANK WRIGHT EXECUTIVE BOARD 2.00 X 0 0 0 HANNES ZACHARIAS EXECUTIVE BOARD 2.00 X 0 0 0 AARON GUEST EXECUTIVE BOARD 2.00 X 0 0 0 BRUCE ALLEN EXECUTIVE BOARD 2.00 X 0 0 0 BRUCE SNYDER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BRUCE WHITE EXECUTIVE BOARD 2.00 X 0 0 0 CASEY HALSEY EXECUTIVE BOARD 2.00 X 0 0 0 CHARLES HOFFMAN EXECUTIVE BOARD 2.00 X 0 0 0 CHRISTA DUBILL EXECUTIVE BOARD 2.00 X 0 0 0 DAVID CHINNERY EXECUTIVE BOARD 2.00 X 0 0 0 FRANK ODDO EXECUTIVE BOARD 2.00 X 0 0 0 GARY COVER EXECUTIVE BOARD 2.00 X 0 0 0 GREGG GIVENS EXECUTIVE BOARD 2.00 X 0 0 0 HAROLD COTTON SMITH EXECUTIVE BOARD 2.00 X 0 0 0 JAMES VELGHE SR EXECUTIVE BOARD 2.00 X 0 0 0 JIM HINSON EXECUTIVE BOARD 2.00 X 0 0 0 JOHN MARTIN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 LESTER HAM EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MAHNAZ SHABBIR EXECUTIVE BOARD 2.00 X 0 0 0 MARK JORGENSON EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MICHAEL BROWN EXECUTIVE BOARD 2.00 X 0 0 0 NICK BADGEROW EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT CANFIELD EXECUTIVE BOARD 2.00 X 0 0 0 SCOTT BOSWELL EXECUTIVE COMMITTEE 2.00 X X 0 0 0 SKIP PEAVEY EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS JOHNSON EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS LENZ EXECUTIVE BOARD 2.00 X 0 0 0 TOM BARNETT EXECUTIVE BOARD 2.00 X 0 0 0 WAYNE WEIMER EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM BLESSING EXECUTIVE BOARD 2.00 X 0 0 0 ZACHARY SHAFRAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CHARLIE TETRICK EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CLIFFORD ILLIG EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID FOWLER EXECUTIVE BOARD 2.00 X 0 0 0 DAVID FRANTZE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID LOCKTON EXECUTIVE BOARD 2.00 X 0 0 0 JAMES BERNARD JR EXECUTIVE BOARD 2.00 X 0 0 0 JAMES HAYES EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JAMES HOGAN EXECUTIVE BOARD 2.00 X 0 0 0 JEANETTE PRENGER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JOHN EDGAR EXECUTIVE BOARD 2.00 X 0 0 0 JOHN NOVAK EXECUTIVE BOARD 2.00 X 0 0 0 MARC ELKINS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MICHAEL MERRIMAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICHARD MARTIN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICK BOESHAAR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 STEPHEN CLIFFORD EXECUTIVE BOARD 2.00 X 0 0 0 TERRENCE DUNN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 TERRY MILLER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 WILLIAM ESRY EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEREMY CROUCHER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MICHAEL W UPCHURCH EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM EASLEY EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MARK GLEESON DISTRICT CHAIRMAN 2.00 X 0 0 0 JEFFREY GOERTZ DISTRICT CHAIRMAN 2.00 X 0 0 0 ALLEN HUFF DISTRICT CHAIRMAN 2.00 X 0 0 0 MIKE PERSELL EXECUTIVE BOARD 2.00 X 0 0 0 CATHY PULS DISTRICT CHAIRMAN 2.00 X 0 0 0 DUANE ANSTAETT DISTRICT CHAIRMAN 2.00 X 0 0 0 PERRY ATHA EXECUTIVE BOARD 2.00 X 0 0 0 DAVID BLOCK DISTRICT CHAIRMAN 2.00 X 0 0 0 WILLIAM ESSMANN DISTRICT CHAIRMAN 2.00 X 0 0 0 GARY FISH EXECUTIVE BOARD 2.00 X 0 0 0 TOM FREEMAN EXECUTIVE BOARD 2.00 X 0 0 0 JAMES FREEMAN III DISTRICT CHAIRMAN 2.00 X 0 0 0 JOHN FRESHNOCK DISTRICT CHAIRMAN 2.00 X 0 0 0 DOUG FURNELL DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRIS HODGDON DISTRICT CHAIRMAN 2.00 X 0 0 0 TIM JOHNSON EXECUTIVE BOARD 2.00 X 0 0 0 MARK LARRABEE EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL RAINEN EXECUTIVE BOARD 2.00 X 0 0 0 GREGG RIESS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CHRIS ROSS DISTRICT CHAIRMAN 2.00 X 0 0 0 TOM TERRY EXECUTIVE BOARD 2.00 X 0 0 0 ROB BAKER DISTRICT CHAIRMAN 2.00 X 0 0 0 HONORABLE PATRICK CAMPBELL EXECUTIVE BOARD 2.00 X 0 0 0 DAVE EBBRECHT EXECUTIVE BOARD 2.00 X 0 0 0 RANDY FLORENCE DISTRICT CHAIRMAN 2.00 X 0 0 0 DAVID FORSEE EXECUTIVE BOARD 2.00 X 0 0 0 KEVIN HENDERSON DISTRICT CHAIRMAN 2.00 X 0 0 0 HONORABLE KEITH SICKENDICK EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID YEAMANS EXECUTIVE BOARD 2.00 X 0 0 0 KENDRICK MILLER SCOUT EXECUTIVE 40.00 X 230059 0 40082 MARK BRAYER DIRECTOR OF SUPPORT SERVIC 40.00 X 116492 0 24445 346551 0 64527 2 0 1 0 SEDALIA FOODS 2313 W MAIN ST SEDALIA MO 653012301 FOOD SERVICE 679157 WEAVER POPCORN DEPT 6114 CAROL STREAM IL 601226114 PRODUCT SALE 565865 TREAT AMERICA FOOD SERVICE 8500 SHAWNEE MISSION PARKWAY STE 1 MERRIAM KS 66202 FOOD SERVICE 215560 LOCKTON INSURANCE 444 W 47TH STREET SUITE 900 KANSAS CITY MO 64112 INSURANCE 194724 4 714100 566694 2346217 16982 3627011 CAMPING REVENUE 900099 4174691 4174691 ACTIVITY REVENUE 900099 827340 827340 5002031 297776 297776 187458 0 187458 187458 187458 77934 38195 39739 39739 39739 139838 566694 139838 0 2361372 1523358 838014 838014 REIMBURSEMENT FROM GENERAL COUNCI 900099 614500 614500 NEWSLETTER REVENUE 511120 12690 12690 627190 10619219 6454545 12690 524973 427386 427386 230059 185428 7983 36648 3727650 3004486 129349 593815 256401 206659 8897 40845 521583 418515 18406 84662 291081 220521 12607 57953 32925 27759 909 4257 7718 6507 213 998 66154 55774 1826 8554 2047473 1919393 2746 125334 715293 671949 4908 38436 366470 325484 7255 33731 83703 67304 2630 13769 2844 2451 57 336 78229 78229 969757 942752 4863 22142 248402 230371 3222 14809 RECOGNITION AWARDS 310926 185148 375 125403 RENT/MAINTENANCE OF EQU 121336 101227 3593 16516 OTHER EXPENSES 79992 52385 2785 24822 10585382 9051499 290853 1243030 4075518 4486166 313330 161605 284601 24367 504033 475253 238700 268747 29818567 13128112 16638113 16690455 44225 45897 568028 569820 22666548 22722310 1017410 1358298 474094 491745 73321 64530 1564825 1914573 X 8643273 8105415 11996609 12285532 461841 416790 21101723 20807737 22666548 22722310 X 33837 981932 -1309755 X X 0 1 X 1 0 X 3856141 3602270 5439068 3227140 3627011 19751630 3856141 3602270 5439068 3227140 3627011 19751630 19751630 39539 49239 57144 193804 337515 677241 1787449 1626481 1595145 1551698 627190 7187963 27616834 24035213 0.71520 0.93860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29980167 596246 1332734 379899 31529248 26395154 422407 3358202 195596 29980167 22967124 2958941 1199328 730239 26395154 21806535 1304685 104058 248154 22967124 21013550 999963 468769 475747 21806535 1 0 914007 914007 25764920 11582531 14182389 1713629 1166505 547124 1426011 379076 1046935 16690455 11633384 981931 71973 1053904 10579480 39739 39739 10619219 10606873 21491 21491 10585382 0 10585382 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: INCOME REPORTED ON SEPARATE RETURN FOR GENERAL FUND 12/31/14 68,573. ACCURED INTEREST 3,504. TIMING DIFFERENCE -104. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF FIXED ASSETS 39,739. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF FIXED ASSETS -39,739. DEDUCTIONS ALREADY RECORDED ON THE GENERAL FUND 990 61,230. DC DINNER 336429 310593 25836 25836 GOLF CLASSIC 45150 34744 10406 10406 5 324953 221357 103596 103596 706532 566694 139838 139838 139838 0 1 SCHOLARSHIPS 106 160000 CAMPERSHIPS 1007 114386 SCOUTREACH 6289 122842 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 SOUTREACH PROGRAM IN THE URBAN CORE. 1 X X X 0 0 0 0 0 0 0 0 0 KENDRICK MILLER SCOUT EXECUTIVE 230059 0 0 0 0 0 24665 0 15417 0 270141 0 0 0 DAVID LOCKTON EXECUTIVE BOARD 194724 INSURANCE - LOCKTON COMPANIES 0 WILLIAM ESRY EXECUTIVE COMMITTEE 10255 BANK LOAN - BLUE RIDGE BANK 0 DAVID FRANTZE EXECUTIVE COMMITTEE 0 LEGAL WORK - STINSON MORRISON HECKER 0 ALLEN HUFF DISTRICT CHAIRMAN 3105 SUPPLIES AND MATERIALS - CREATIVE PAINTS 0 MARK JORGENSON EXECUTIVE COMMITTEE 21900 BANK LOANS - US BANK 0 BRENT WORLEY BOARD OF DIRECTORS 112 SUPPLIES AND MATERIAL 0 FRANK ODDO BOARD OF DIRECTORS 19624 OFFICE CLEANING - CITY WIDE MAINTENANCE 0 FORM 990, PART VI, SECTION A, LINE 2 GARY COVER, EXECUTIVE BOARD, HAS A FAMILY RELATIONSHIP WITH CLIFFORD ILLIG, EXECUTIVE COMMITTEE. DAVID LOCKTON AND BRUCE WHITE HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. STEPHEN CLIFFORD AND BRUCE SNYDER HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. AARON GUEST, MARC ELKINS AND CLIFFORD ILLIG HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. TERRENCE DUNN AND CASEY HALSEY HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. TERRENCE DUNN AND JOHN WALKER HAVE A FAMILY RELATIONSHIP WITH EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11 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 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 -1,309,650. IMMATERIAL TIMING DIFFERENCE -105. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.