2024-10-24T14:01:14-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 2100 ONE PPG PLACE PITTSBURGH PA 15222 990 2023-01-01 316016682 BOY SCOUTS OF AMERICA 438 DAN BEARD BEAR 5137186065 3825 EDWARDS ROAD SUITE 520 CINCINNATI OH 45209 PARK NATIONAL BANK TRUSTEE 5137186065 2024-08-29 true true JASON BELOT P00183464 3302555814 2024-08-29 2023 2024-10-15 13:58:12Z X D TODD DURHAM PARK NATIONAL BANK 3825 EDWARDS ROAD CINCINNATI OH 45209 2378226 false 1761 X WWW.DANBEARD.ORG X 1941 OH THE PRIMARY MISSION OF THE BOY SCOUTS OF AMERICA 438 DAN BEARD COUNCIL TR FUND IS TO SUPPORT THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD. 68 68 0 87 0 0 18780 56448 0 136445 370906 3241 1 158466 427355 408960 365220 0 23933 24160 0 200 545 201 433438 389581 -274972 37774 4751425 5136851 0 0 4751425 5136851 THE PRIMARY MISSION OF THE BOY SCOUTS OF AMERICA 438 DAN BEARD COUNCIL TR FUND IS TO SUPPORT THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD. false false 365220 365220 THE BOY SCOUTS OF AMERICA - 438 DAN BEARD COUNCIL TRUST FUND SUPPORTS THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD AND ITS EXEMPT PURPOSES. 365220 true false false false false false false false false true false false false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 68 68 true false false false true true false true true false true true true true true true true true true true false KY OH X PARK NATIONAL BANK 5137186065 3825 EDWARDS ROAD SUITE 520 CINCINNATI OH 15209 AMY GATH EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 CHARLES F HERTLIEN JR EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 DOUGLAS J BOLTON EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 IRV KIEBACK EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 STEVE BESTARD EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MICHAEL B SIMS EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MIKE LAKIN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 STEVE WEIGAND EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 JOSEPH WALLER EXECUTIVE COMMITTEE 0.15 1.0 X X 0 0 0 DOUG SIEBENBURGEN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 DAVE HARMAN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 ROBERT TAYLOR EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 KEITH LAWRENCE BOARD MEMBER 0.5 1.0 X 0 0 0 J MARK HOLCOMB BOARD MEMBER 0.5 3.0 X 0 0 0 ALAN HENNING BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE SCHNEIDER BOARD MEMBER 0.15 1.0 X 0 0 0 ANDY BUTLER BOARD MEMBER 0.15 1.0 X 0 0 0 CHRIS ELMA BOARD MEMBER 0.15 1.0 X 0 0 0 DONALD J FELDMAN BOARD MEMBER 0.15 1.0 X 0 0 0 STEPHANIE GAITHER BOARD MEMBER 0.15 1.0 X 0 0 0 BRYCE LENOX BOARD MEMBER 0.15 1.0 X 0 0 0 LAURA MITCHELL BOARD MEMBER 0.15 1.0 X 0 0 0 MEGAN OSSENBECK BOARD MEMBER 0.15 1.0 X 0 0 0 CHRIS PATTERSON BOARD MEMBER 0.15 1.0 X 0 0 0 EDGAR SMITH BOARD MEMBER 0.15 1.0 X 0 0 0 ERIC GARDNER DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 MATT KING DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 GREG SOJKA DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 SUSAN WHITMAN BOARD MEMBER 0.15 1.0 X 0 0 0 BILL KRAUSEN BOARD MEMBER 0.15 1.0 X 0 0 0 JONATHAN TOWNER BOARD MEMBER 0.15 1.0 X 0 0 0 TIM GLOVER BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE MATTINGLY BOARD MEMBER 0.15 1.0 X 0 0 0 RICK WIGGERS BOARD MEMBER 0.15 1.0 X 0 0 0 ROBERT MCDONALD BOARD MEMBER 0.15 1.0 X 0 0 0 STEVE KORACH BOARD MEMBER 0.15 1.0 X 0 0 0 MATT JESSUP BOARD MEMBER 0.5 3.0 X 0 0 0 MATT SCHEROCMAN BOARD MEMBER 0.5 3.0 X 0 0 0 RICK SEIBOLD BOARD MEMBER 0.5 3.0 X 0 0 0 TROY D BRODIE BOARD MEMBER 0.15 1.0 X 0 0 0 BRIAN FOSTER BOARD MEMBER 0.15 1.0 X 0 0 0 HON ROB GOERING BOARD MEMBER 0.15 1.0 X 0 0 0 TARA JOHNSON-NOEM BOARD MEMBER 0.15 1.0 X 0 0 0 BERYL LOVE BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE PRAGER BOARD MEMBER 0.15 1.0 X 0 0 0 ROB REIFSNYDER BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE SEWELL BOARD MEMBER 0.15 1.0 X 0 0 0 KATE STECHSCHULTE BOARD MEMBER 0.15 1.0 X 0 0 0 PHIL WICKLER BOARD MEMBER 0.15 1.0 X 0 0 0 MARK IHRIG DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 JASON WOLZ BOARD MEMBER 0.15 1.0 X 0 0 0 JEFFREY GEEDING BOARD MEMBER 0.15 1.0 X 0 0 0 JOHN C SCOTT DISTRICT CHAIRMAN 0.5 1.0 X 0 0 0 JON BEESON BOARD MEMBER 0.15 1.0 X 0 0 0 MARION HAYNES BOARD MEMBER 0.15 1.0 X 0 0 0 MARK POMEROY BOARD MEMBER 0.15 1.0 X 0 0 0 GEORGE GLOVER BOARD MEMBER 0.15 1.0 X 0 0 0 HAROLD SHEVERS JR BOARD MEMBER 0.15 1.0 X 0 0 0 CHIP BROWN BOARD MEMBER 0.15 1.0 X 0 0 0 CHRISTOPHER HOUSER BOARD MEMBER 0.15 1.0 X 0 0 0 CRAIG YOUNG BOARD MEMBER 0.15 1.0 X 0 0 0 DAVID BRUNO BOARD MEMBER 0.15 1.0 X 0 0 0 DOUGLAS C ADAMS BOARD MEMBER 0.15 1.0 X 0 0 0 ANDRA WARD DISTRICT CHAIRMAN 0.5 1.0 X 0 0 0 ARIC HASSEL BOARD MEMBER 0.15 3.0 X 0 0 0 ASHWIN RAMPRASAD BOARD MEMBER 0.15 1.0 X 0 0 0 BEN WILLINGHAM BOARD MEMBER 0.15 1.0 X 0 0 0 BRENT RIPPE BOARD MEMBER 0.15 1.0 X 0 0 0 PNC BANK TRUSTEE 5.0 X 24160 0 0 ANDREW ZAHN CEO/SECRETARY 1.0 55.0 X 0 243138 22574 SUZANNE CARR OFFICER 1.0 50.0 X 0 129076 14384 RACHEL ENNIS CMO 1.0 50.0 X 0 105432 18492 LAWERENCE NORMAN FIELD DIRECTOR 1.0 50.0 X 0 105563 23698 EDWARD RAUEN CDO 1.0 50.0 X 0 128901 14918 24160 712110 94066 5 false true false 56448 56448 120819 120819 2200958 1950871 250087 250087 250087 fee reimbursement 900099 1 1 1 427355 370907 365220 365220 24160 24160 1 1 state filing fee 200 200 389581 365220 24161 200 15255 2821 7476 4748604 5114120 4751425 5136851 0 0 X 1224357 1553678 3527068 3583173 4751425 5136851 4751425 5136851 X 37774 347351 301 X false true X true false X X 1 BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD 310536651 7 true 365220 0 1 365220 0 true false false false false false false false false false false true false false false false true 0 0 0 0 0 0 4760006 56448 694198 365220 293 5145139 6062558 18780 -911636 408960 766 4760006 9295378 46342 1184133 4423666 38768 6062558 8629997 13358 1084434 395554 36857 9295378 7317335 129671 1587259 369289 34979 8629997 0.30100 0.64500 0.05400 false true true ACCRUED EXPENSES X EXPLANATION FOR SCHEDULE D, PART V, LINE 4 The investment income of the trust is available as unrestricted assets unless otherwise stipulated by the donor. Such amounts may be appropriated for the expenditure of the Dan Beard Council's board of directors and will be used to support the programs and activities of the council ( subject to the parameters of the spending policy set by the board ). EXPLANATION FOR SCHEDULE D, PART X see schedule O for disclosure statement. true BOY SCOUTS OF AMERICA COUNCIL 438 DAN BEARD 10078 READING ROAD CINCINNATI OH 45241 310536651 365220 FMV SUPPORT OPERATIONS AND PROGRAMS 1 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE TRUST COMMITTEE MONITORS THE SPENDING POLICY AND DISTRIBUTION OF THE FUNDS TO THE COUNCIL. THIS COMMITTEE ALSO PERIODICALLY REVIEWS THE FINANCIALS OF THE COUNCIL. true false false false false false false false false false ANDREW ZAHN CEO/SECRETARY 0 243138 0 0 0 0 0 6182 0 16392 0 265712 0 0 Schedule D, Part X, Line 2 Income Taxes: The Organization follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to consolidated financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the consolidated financial statements if the position is "more-likely-than-not" to be sustained if the position Schedule D, Part X, line 2 cont were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Sch D, Part X, line 2, cont The Organization is exempt from federal income tax under Internal Revenue Code (the "Code") section 501(a), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; Sch D, Part X, line 2, cont and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. In addition, unrelated business income is not material. FORM 990, PAGE 6, PART VI, LINE 2 SEVERAL BOARD MEMBERS WORK FOR THE SAME COMPANY OR AFFILIATED COMPANIES. ALSO, SEVERAL BANKERS, LAWYERS AND OTHERS WORK FOR ORGANIZATIONS THAT CONDUCT BUSINESS WITH THE ORGANIZATIONS THAT EMPLOY OTHER BOARD MEMBERS. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 6 THE EXECUTIVE BOARD OF THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD ESTABLISHED AND CREATED THE TRUST FUND AND SHALL BE ITS GOVERNING BODY. THE COUNCIL HAS THE POWER TO APPOINT AND DISCHARGE THE TRUSTEE AS IT DEEMS APPROPRIATE AND SUBJECT TO THE PROVISIONS OF THE CHARTER, BYLAWS AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, GIVES BROAD POWERS TO THE TRUSTEES AS ENUMERATED IN THE AGREEMENT OF THE TRUST, TO ADMINISTER THE FUND. EXPLANATION FOR FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW PNC BANK, AS CO-TRUSTEE, ARRANGES FOR THE PREPARATION OF FORM 990. RETURNS ARE SUBMITTED TO PNC BANK FOR REVIEW PRIOR TO FILING. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THE SCOUT EXECUTIVE MONITORS AND REPORTS TO THE BOARD CHAIR ANY POSSIBLE AREAS OF CONFLICT. THE COUNCIL HAD NO REPORTED CONFLICTS IN 2021. FORM 990, PAGE 6, PART VI, LINE 15a NO OFFICER OR DIRECTOR COMPENSATION IS PAID FROM THE BOY SCOUTS OF AMERICA COUNCIL 438 TRUST FUND. FORM 990, PAGE 6, PART VI, LINE 15b NO OFFICER OR DIRECTOR COMPENSATION IS PAID FROM THE BOY SCOUTS OF AMERICA COUNCIL 438 TRUST FUND. FORM 990, PAGE 6, PART VI, LINE 19 MATERIALS ARE SHARED UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 rounding adjustment of ( $301.00 ). BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD 10078 READING ROAD CINCINNATI OH 45241 310536651 BOY SCOUTS OH 501(C)(3) 7 N/A false false true false false false false false false false false false false false true true true false false false BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD b 365220 FMV