2013-11-12T14:31:08-06:00 2012-12-31 341897225 HILL BARTH & KING LLC 119 EAST STATE STREET ALLIANCE OH 44601 990 2012-01-01 340714546 BOY SCOUTS OF AMERICA 436 BUCKEYE COUNCIL BOYS 3305804272 2301 13TH STREET NW CANTON OH 44708 DAVID P TRUAX 3305804272 2013-11-01 1 MICHAEL S HOOVER P00033987 3308212150 2013-11-01 2012 2016-02-24 21:20:13Z DAVID P TRUAX 2301 13TH ST NW CANTON OH 44708 4209008 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. 47 46 107 3110 0 0 1499950 1784268 1071215 981870 81605 109197 641007 814688 3293777 3690023 46589 19231 0 0 1144282 1172943 59496 10877 169453 1056341 1030165 2306708 2233216 987069 1456807 7599096 9666545 251973 698757 7347123 8967788 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 1973728 19231 982498 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, 2012, THIS INCLUDED 143 CUB SCOUT PACKS CONSISTING OF 1,130 TIGER CUBS, 2,618 CUB SCOUTS, 1,933 WEBELOS, AND 1 LONE CUB. IT ALSO INCLUDED 2,620 BOY SCOUTS IN 122 BOY SCOUT TROOPS, 418 VENTURE SCOUTS IN 31 VENTURE CREWS, AND 253 EXPLORERS IN 14 EXPLORER POSTS. THIS TOTALS 8,973 YOUTH AND 310 UNITS. 1973728 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 0 0 0 0 1 4 0 1 107 1 0 0 0 0 0 1 1 0 0 0 0 X 47 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 0.50 X 0 0 0 KEITH BENNETT 0.50 X 0 0 0 BRUCE BOYLE 0.50 X 0 0 0 RICHARD BROWN 0.50 X 0 0 0 MARK CASPER 0.50 X 0 0 0 LYNN HAMILTON 0.50 X 0 0 0 ALAN HAROLD 0.50 X 0 0 0 JOHN HARRIS 0.50 X 0 0 0 KARL HENLEY 0.50 X 0 0 0 TOM HILT 0.50 X 0 0 0 EW HOWLEY 0.50 X 0 0 0 PAUL MOODISPAW 0.50 X 0 0 0 CHUCK MOYER 0.50 X 0 0 0 ROGER MOYER 0.50 X 0 0 0 BOB O'DONNELL 0.50 X 0 0 0 BRYAN RICE 0.50 X 0 0 0 ROBERT ROWND 0.50 X 0 0 0 SCOTT SANDROCK 0.50 X 0 0 0 KIRK SCHURING 0.50 X 0 0 0 DOUG SIBILA 0.50 X 0 0 0 GARY SOBOTKA 0.50 X 0 0 0 MARK STERLING 0.50 X 0 0 0 STEVE WILDER 0.50 X 0 0 0 JOHN ZEEK 0.50 X 0 0 0 JOHN TOPE 0.50 X 0 0 0 MARK HEIL 0.50 X 0 0 0 DOUG CRAWFORD 0.50 X 0 0 0 TERRY MCCOY 0.50 X 0 0 0 JAMES LOVETT 0.50 X 0 0 0 TONY MILLER 0.50 X 0 0 0 GREG SWINEHART 0.50 X 0 0 0 DARRYL DILLENBACK 1.00 X X 0 0 0 SCOTT ALLEN 1.00 X X 0 0 0 GENE THORN 1.00 X X 0 0 0 DAVID TRUAX 60.00 X X 123922 0 79885 TOM HUGHES 1.00 X 0 0 0 CHRISTINE SMITH 1.00 X 0 0 0 SCOTT SANDROCK 1.00 X 0 0 0 WILSON ROWND 1.00 X 0 0 0 LAURENCE BOVE 1.00 X 0 0 0 DUSTIN VRABEL 1.00 X 0 0 0 MICHAEL KREW 1.00 X 0 0 0 CHRISTOPHER FELLER 1.00 X 0 0 0 DAMON KELLER 1.00 X 0 0 0 PHIL FRANCIS 1.00 X 0 0 0 MICHAEL GRUBER 1.00 X 0 0 0 WILLIAM SCHAUER 1.00 X 0 0 0 123922 0 79885 1 0 1 0 0 59526 25463 1699279 1847 1784268 SUMMER CAMP 900099 829708 829708 VARIOUS 900099 102443 102443 DAY CAMP 900099 49719 49719 981870 46029 46029 31117 0 31117 31117 31117 61497 8828 0 7157 61497 1671 63168 63168 852903 25463 511306 341597 341597 1150 522 628 628 MISCELLANEOUS 900099 441346 441346 441346 3690023 982498 0 923257 19231 19231 135232 120221 5274 9737 779304 709369 24572 45363 44067 39502 1604 2961 119352 107064 4317 7971 94988 87559 2610 4819 2235 1987 87 161 9805 9805 10877 10877 43212 33843 1426 7943 128444 125153 1156 2135 73652 67515 2087 4050 35030 31849 1118 2063 223 57 2 164 25384 25384 132102 117439 5152 9511 52673 49754 1690 1229 SUPPLIES 300405 297394 404 2607 RECOGNITION AND AWARDS 96661 51915 2 44744 REPAIRS AND MAINTENANCE 47746 45514 784 1448 MISCELLANEOUS 31364 27500 1167 2697 51229 40862 1394 8973 2233216 1973728 90035 169453 711587 866553 744735 1209366 36431 15422 32508 54913 24224 76873 10005866 5383564 3628950 4622302 2420661 2821116 7599096 9666545 93511 483043 41126 116902 117336 98812 251973 698757 X 2552173 3940869 935562 1157019 3859388 3869900 7347123 8967788 7599096 9666545 1456807 95858 68000 0 X X 0 1 X 1 0 X 984189 1041669 1018657 1448749 1758805 6252069 984189 1041669 1018657 1448749 1758805 6252069 1455755 4796314 182377 181555 130767 87496 77146 659341 29272 18256 33191 312979 441346 835044 7746454 0.61920 0.68670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3900976 8025 46313 19000 3936314 4163370 12850 13003 288247 3900976 4080807 80106 227659 225202 4163370 3961866 343840 304412 529311 4080807 4272235 66608 -298549 78428 3961866 1.00000 0 0 1873372 1873372 3471420 2209543 1261877 1878573 1785379 93194 1479183 1340291 138892 1303318 48351 1254967 4622302 CUSTODIAL ACCOUNTS 98812 98812 X 3855002 95858 69121 164979 3690023 0 3690023 2234337 1121 1121 2233216 0 2233216 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2012 AND 2011, 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 2009, 2010 AND 2011 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 SALES 849431 849431 507834 SPORTMEN'S CLASSIC (SHOOTING EVENT) 28935 25463 3472 1661 633 300 878 878366 25463 852903 1661 633 300 508712 511306 341597 1 (1) THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH PARTICIPANTS 871 8753 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 139 10437 FMV (3) THE COUNCIL RECEIVED A DONATION THAT WAS USED FOR REGISTRATION AND INSURANCE FOR LOW-INCOME FRANKLIN ELEMENTARY STUDENTS IN MASSILLON, OHIO 2 41 FMV X 1 1 X X 0 0 0 0 0 0 0 0 0 DAVID TRUAX 123922 0 0 0 0 0 58838 0 21047 0 203807 0 0 0 DAMON KELLER COUNCIL ASSISTANT TREASURER 55208 GENERAL COMMERICAL CORP - PRIZES AND GIFTS 0 JOHN HARRIS BOARD MEMBER 267921 SOL HARRIS/DAY ARCHITECTS & HDGB CONSTRUCTION INC. - CONSTRUCTION MANAGEMENT SERVICES & CONSTRUCTION SERVICES 0 FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATION PURCHASES INSURANCE THROUGH THE PAST COUNCIL PRESIDENT. THE ORGANIZATION PURCHASES PRIZES AND GIFTS THROUGH THE COUNCIL ASSISTANT TREASURER. THE ORGANIZATION PURCHASES LAWN MAINTENANCE SERVICE THROUGH A BOARD MEMBER. THE ORGANIZATION ALSO PURCHASES LEGAL SERVICES THROUGH THE COUNCIL'S LEGAL COUNSEL AND VP-ADMINISTRATION. THE COUNCIL PURCHASES EMPLOYEE BENEFITS THROUGH THE COUNCIL PRESIDENT. THE COUNCIL PURCHASES CONSTRUCTION SERVICES AND CONSTRUCTION MANAGEMENT SERVICES THROUGH A BOARD MEMBER. 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 AUDIT COMMITTEE AND EXCUTIVE COMMITTEE FOR REVIEW AND QUESTIONS. FOLLOWING APPROVAL OF THE AUDIT COMMITTEE AND EXECUTIVE COMMITTEE, THE COMPLETED RETURN WAS FILED IN A TIMELY MANNER WITH THE PROPER GOVERNMENT AGENCY. 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. AUTHORITY TO COMMITTEE: 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.