2013-11-01T07:59:15-05:00 2012-12-31 481238645 MARKSNELSON VOHLAND CAMPBELL RADETIC LLC 1310 E 104TH ST STE 300 KANSAS CITY MO 64131 990 2012-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 KENDRICK MILLER 8169429333 2013-10-25 1 LINDA M FREEMAN P00291894 8167437700 2012 2016-03-07 17:11:31Z KENDRICK MILLER 10210 HOLMES ROAD KANSAS CITY MO 64131 13625000 0 1761 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. 102 102 453 15819 3900 0 3602270 5439068 4364450 4544157 49239 57144 1626481 1595145 9642440 11635514 305603 307795 0 0 4832674 4961289 0 0 1446183 4348565 4484325 9486842 9753409 155598 1882105 21230266 23358839 1630891 1821362 19599375 21537477 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 7997691 302945 5927809 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 AT LEAST 14 YEARS OF AGE, BUT NOT YET 18. IT PROVIDES OPTIONS FOR YOUNG MEN AND WOMEN WHO ARE LOOKING FOR RUGGED HIGH ADVENTURE OR CHALLENGING SPRING ACTIVITIES. 16134 4850 21200 LEARNING FOR LIFE AND EXPLORING PROGRAM - LEARNING FOR LIFE IS A CORPORATION AFFILIATED WITH THE BOYS 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. 8013825 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 6 0 1 453 1 1 1 0 0 0 0 1 1 0 0 0 0 0 X 102 102 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 2.00 X 0 0 0 DICK KAUFMAN 2.00 X 0 0 0 FRANK WRIGHT 2.00 X 0 0 0 HANNES ZACHARIAS 2.00 X 0 0 0 LARRY TYRL 2.00 X 0 0 0 RON WOOD 2.00 X 0 0 0 AARON GUEST 2.00 X 0 0 0 AL BEITCHMAN 2.00 X 0 0 0 ANDREW DUBILL 2.00 X 0 0 0 BRUCE ALLEN 2.00 X 0 0 0 BRUCE SNYDER 2.00 X X 0 0 0 BRUCE WHITE 2.00 X 0 0 0 CASEY HALSEY 2.00 X X 0 0 0 CHARLES BERKEL 2.00 X 0 0 0 CHARLES HOFFMAN 2.00 X 0 0 0 CHARLES W KELLER 2.00 X 0 0 0 CHRISTA DUBILL 2.00 X 0 0 0 DALE SCHWADER 2.00 X 0 0 0 DAVID CHINNERY 2.00 X 0 0 0 DAVID DISNEY 2.00 X 0 0 0 DAVID FENLEY 2.00 X 0 0 0 DAVID SEAY 2.00 X 0 0 0 DAVID STAKER 2.00 X 0 0 0 DAVID ZIMMER 2.00 X 0 0 0 DOUGLAS BRIGGS 2.00 X 0 0 0 E FRANK ELLIS 2.00 X 0 0 0 FRANK ODDO 2.00 X 0 0 0 GARY COVER 2.00 X 0 0 0 GREGG GIVENS 2.00 X 0 0 0 GUS WETZEL 2.00 X 0 0 0 HAROLD COTTON SMITH 2.00 X 0 0 0 HOWARD JANZEN 2.00 X 0 0 0 JAMES VELGHE SR 2.00 X 0 0 0 JC SMITH 2.00 X 0 0 0 JIM HINSON 2.00 X 0 0 0 JOHN GORDON 2.00 X 0 0 0 JOHN JURCYK 2.00 X 0 0 0 JOHN MARTIN 2.00 X X 0 0 0 JOHN WALKER 2.00 X 0 0 0 LESTER HAM 2.00 X X 0 0 0 MAHNAZ SHABBIR 2.00 X 0 0 0 MANUEL MEDINA 2.00 X 0 0 0 MARK JORGENSON 2.00 X 0 0 0 MICHAEL BROWN 2.00 X 0 0 0 MICHAEL FIELDS 2.00 X 0 0 0 NICK BADGEROW 2.00 X 0 0 0 RICHARD JONES 2.00 X 0 0 0 ROBERT MCKIM JR 2.00 X 0 0 0 ROBERT CANFIELD 2.00 X 0 0 0 SCOTT BOSWELL 2.00 X X 0 0 0 SKIP PEAVEY 2.00 X 0 0 0 STEPHEN CAMPBELL 2.00 X 0 0 0 THOMAS JOHNSON 2.00 X 0 0 0 THOMAS LANIO 2.00 X 0 0 0 THOMAS LENZ 2.00 X 0 0 0 THOMAS MCCULLOUGH 2.00 X 0 0 0 THOMAS SHEELY 2.00 X 0 0 0 TOM BARNETT 2.00 X 0 0 0 VINCENT DASTA 2.00 X 0 0 0 WAYNE WEIMER 2.00 X 0 0 0 WILLIAM BLESSING 2.00 X 0 0 0 WILLIAM HERDEGEN III 2.00 X 0 0 0 WILLIAM TEMPEL 2.00 X 0 0 0 ZACHARY SHAFRAN 2.00 X X 0 0 0 CHARLIE TETRICK 2.00 X X 0 0 0 CLIFFORD ILLIG 2.00 X X 0 0 0 DAVID FOWLER 2.00 X 0 0 0 DAVID FRANTZE 2.00 X X 0 0 0 DAVID LOCKTON 2.00 X 0 0 0 DEL WILKINSON 2.00 X X 0 0 0 JAMES BERNARD JR 2.00 X X 0 0 0 JAMES CORWIN 2.00 X 0 0 0 JAMES HAYES 2.00 X X 0 0 0 JAMES HOGAN 2.00 X X 0 0 0 JEANETTE PRENGER 2.00 X X 0 0 0 JOHN EDGAR 2.00 X X 0 0 0 JOHN NOVAK 2.00 X X 0 0 0 KEITH SICKENDICK 2.00 X X 0 0 0 MARC ELKINS 2.00 X X 0 0 0 MICHAEL MERRIMAN 2.00 X X 0 0 0 RICHARD MARTIN 2.00 X X 0 0 0 RICK BOESHAAR 2.00 X X 0 0 0 STEPHEN CLIFFORD 2.00 X 0 0 0 TERRENCE DUNN 2.00 X X 0 0 0 TERRY MILLER 2.00 X X 0 0 0 WILLIAM ESRY 2.00 X X 0 0 0 DAVID JANUS 2.00 X 0 0 0 JEREMY CROUCHER 2.00 X X 0 0 0 KATHY BARNEY 2.00 X X 0 0 0 MICHAEL W UPCHURCH 2.00 X X 0 0 0 BRUCE COLEMAN 2.00 X 0 0 0 MATT BEEM 2.00 X 0 0 0 BUDDY BURRIS 2.00 X 0 0 0 WILLIAM EASLEY 2.00 X 0 0 0 MARK GLEESON 2.00 X 0 0 0 JEFFREY GOERTZ 2.00 X 0 0 0 ALLEN HUFF 2.00 X 0 0 0 MIKE PERSELL 2.00 X 0 0 0 CATHY PULS 2.00 X 0 0 0 KENDRICK MILLER 40.00 X 222231 0 37584 MARK BRAYER 40.00 X 115622 0 25552 337853 0 63136 2 0 1 0 WEAVER POPCORN DEPT 6114 CAROL STREAM IL 601226114 PRODUCT SALE 847620 RL PHILLIPS CONSTRUCTION PO BOX 74 RAYMORE MO 64776 CONSTRUCTION 622018 SEDALIA FOODS 2313 W MAIN ST SEDALIA MO 653012301 FOOD SERVICE 617013 SODEXO FOODS 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 198218 LOCKTON INSURANCE 444 W 47TH STREET SUITE 900 KANSAS CITY MO 64112 INSURANCE 135999 5 2522038 387997 2529033 11844 5439068 CAMPING REVENUE 900099 4120808 4120808 ACTIVITY REVENUE 900099 423349 423349 4544157 21486 21486 186393 0 186393 186393 186393 36700 1042 35658 35658 35658 104691 387997 104691 0 2788605 1883753 904852 904852 REIMBURSEMENT FROM GENERAL FUND 900099 500000 500000 NEWSLETTER REVENUE 511120 3900 3900 503900 11635514 5949009 3900 243537 307795 307795 222231 171249 8260 42722 3692220 2845133 137272 709815 702027 524396 28785 148846 344811 269210 12251 63350 949 732 35 182 19547 7381 1971 10195 5020 3868 187 965 53034 48550 726 3758 1631622 1513751 3117 114754 652308 621725 4321 26262 328945 280227 6991 41727 65688 50383 2299 13006 2779 2302 62 415 74908 74908 925284 891697 5443 28144 174966 166097 1437 7432 RECOGNITION AWARDS 279094 155103 483 123508 OTHER EXPENSES 198888 96973 2578 99337 RENT/MAINTENANCE OF EQU 71293 57253 2275 11765 9753409 8013825 293401 1446183 4698808 4020539 449979 624928 118118 1863538 459511 458240 228429 356980 26940723 11433535 14802243 15507188 11488 36469 461690 490957 21230266 23358839 1096031 1145520 425357 586366 109503 89476 1630891 1821362 X 9552744 9161573 9504220 11877778 542411 498126 19599375 21537477 21230266 23358839 X 1882105 1244647 -1188650 X X 0 1 X 1 0 X 4622373 5456649 3856141 3602270 5439068 22976501 4622373 5456649 3856141 3602270 5439068 22976501 22976501 433444 373454 240497 201534 207879 1456808 19074 19074 24452383 0.93960 0.92160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22967124 2958941 1199328 730239 26395154 21806535 1304685 104058 248154 22967124 21013550 999963 468769 475747 21806535 17709553 2908383 854407 458793 21013550 20091732 2071871 -3961786 492264 17709553 1 0 914007 914007 22476634 9986640 12489994 1411293 1018207 393086 2138789 428688 1710101 15507188 12793849 1244647 -86312 1158335 11635514 0 11635514 9754452 1043 1043 9753409 0 9753409 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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: NET LOSS REPORTED ON SEPARATE RETURN FOR GENERAL FUND AT 12-31-12 -87,013. ACCRUED INTEREST 701. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 1,043. DC DINNER 266300 240302 25998 25998 GOLF CLASSIC 63948 51680 12268 12268 5 162440 96015 66425 66425 492688 387997 104691 104691 104691 0 1 SCHOLARSHIPS 101 97861 CAMPERSHIPS 1019 102164 SCOUTREACH 6674 81655 PROCEDURES FOR MONITORING THE USE OF GRANTS IN THE UNITED STATES SCHEDULE I, PART I, LINE 2 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 222231 0 0 0 0 0 23844 0 13740 0 259815 0 0 0 DAVID LOCKTON EXECUTIVE BOARD 135999 INSURANCE - LOCKTON COMPANIES 0 BRUCE COLEMAN DISTRICT CHAIRMAN REPAIRS & MAINTENANCE - COLEMAN EQUIPMENT 0 0 WILLIAM ESRY EXECUTIVE COMMITTEE BANK LOAN - BLUE RIDGE BANK 0 DAVID FRANTZE EXECUTIVE COMMITTEE 800 LEGAL WORK - STINSON MORRISON HECKER 0 ALLEN HUFF DISTRICT CHAIRMAN 3000 SUPPLIES AND MATERIALS - CREATIVE PAINTS 0 MARK JORGENSON BOARD OF DIRECTORS BANK LOANS - US BANK 0 BRENT WORLEY DISTRICT CHAIRMAN 500 SUPPLIES AND MATERIAL 0 FRANK ODDO BOARD OF DIRECTORS 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. ANDREW DUBILL, EXECUTIVE BOARD, HAS A FAMILY RELATIONSHIP WITH CHRISTA DUBILL, EXECUTIVE COMMITTEE. DAVID DISNEY, TERRENCE DUNN AND CASEY HALSEY HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. GARY COVER AND GUS WETZEL HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. DAVID LOCKTON, CATHY PULS, 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. DAVID SEAY, JEREMY CROUCHER, AND DAVID FOWLER HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. RUSS ATHA AND RICK BOESHAAR 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: COST TO MARKET DIFFERENCE OF INCOME REPORTED ON SEPARATE 990 -1,189,351. ACCRUED INTEREST 701. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.