2024-11-15T11:38:27-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 314421379 BOY SCOUTS OF AMERICA MUSKINGUM VALLEY COUNCIL INC BOYS 7404530571 734 MOOREHEAD AVENUE ZANESVILLE OH 43701 JARED SMITH SCOUT EXECUTIVE 7404530571 2024-11-15 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-14 2023 2024-10-15 13:58:12Z MUSKINGUM VALLEY COUNCIL BSA JARED SMITH 734 MOOREHEAD AVENUE ZANESVILLE OH 43701 936720 0 1761 X WWW.MUSKINGUMVALLEYCOUNCIL.COM X 1957 OH TO PROVIDE A HIGH QUALITY SCOUTING PROGRAM WHICH WILL FOSTER IN YOUNG PEOPLE A COMMITMENT TO SERVE GOD AND COUNTRY, ETHICAL MORAL CHARACTER, PERSONAL FITNESS AND GOOD CITIZENSHIP AND ALSO THE DEVELOPMENT OF MENTAL MATURITY AND LEADERSHIP ABILITY. 27 26 43 460 0 0 396783 225124 285672 263789 36494 52593 331395 194471 1050344 735977 0 3700 0 0 414414 394044 3429 3861 110529 569386 577326 987229 978931 63115 -242954 3302595 3018480 223677 173735 3078918 2844745 X IT IS THE MISSION OF THE MUSKINGUM VALLEY COUNCIL, BOY SCOUTS OF AMERICA, IN COOPERATION WITH COMMUNITY ORGANIZATIONS, TO PROVIDE A HIGH QUALITY SCOUTING PROGRAM WHICH WILL FOSTER IN YOUNG PEOPLE A COMMITMENT TO SERVE GOD AND COUNTRY, ETHICAL MORAL CHARACTER, PERSONAL FITNESS AND GOOD CITIZENSHIP AND ALSO THE DEVELOPMENT OF MENTAL MATURITY AND LEADERSHIP ABILITY. 0 0 745273 3700 368863 THE MUSKINGUM VALLEY COUNCIL PROVIDED SUPPORT AND RESOURCES TO SCOUTING PROGRAMS FOR YOUTH IN 9 COUNTIES IN SOUTHEASTERN OHIO: MUSKINGUM, MORGAN, PERRY, GUERNSEY, NOBLE, COSHOCTON, KNOX, WASHINGTON AND ONE THIRD OF TUSCARAWAS, AS WELL AS PLEASANTS COUNTY AND WILLIAMSTOWN WV. THE COUNCIL CHARTERED 67 SCOUTING UNITS WITH OVER 947 YOUTH SERVED. ADDITIONALLY, THE COUNCIL COORDINATED THE EFFORTS OF 446 REGISTERED VOLUNTEERS WHOSE SERVICE ALLOWED SCOUTING TO BE AFFORDABLE FOR ALL YOUTH. MUSKINGUM VALLEY COUNCIL OWNS AND OPERATES A 520 ACRE OUTDOOR ADVENTURE/EDUCATION CAMP WHICH HOSTED OVER 4,000 NIGHTS OF CAMPING IN 2023. 745273 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 43 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 26 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OH X ELAINE SHOEMAKER 7404530571 734 MOOREHEAD AVENUE ZANESVILLE OH 43701 JARED SMITH SCOUT EXECUTIVE/SECRETARY 50.00 X X 62393 0 3916 ANNE HERRIAGE SCOUT EXECUTIVE/SECRETARY(LEFT 3/23) 2.00 X X 20174 0 2975 EDMUND WOLFEL PRESIDENT 2.00 X X 0 0 0 WILLIAM SHRIVER PAST PRESIDENT (DECEASED 7/23) 2.00 X X 0 0 0 CHARLOTTE ASHCRAFT COUNCIL COMMISSIONER 2.00 X X 0 0 0 AMY PINSON VP ADMINISTRATION 2.00 X X 0 0 0 ED ROMITO VP FINANCE 2.00 X X 0 0 0 ALAN HURST VP FUND DEVELOPMENT 2.00 X X 0 0 0 MARK BANTA VP PROGRAM 2.00 X X 0 0 0 JAMES GILL VP PROPERTIES 2.00 X X 0 0 0 JOHN WHEELER TREASURER 2.00 X X 0 0 0 ZECHARIAH BAUER BOARD MEMBER 2.00 X 0 0 0 DAN BEEBE BOARD MEMBER 2.00 X 0 0 0 JEFF DERR BOARD MEMBER 2.00 X 0 0 0 MARK DOEBRICH BOARD MEMBER 2.00 X 0 0 0 GREG GENTRY BOARD MEMBER 2.00 X 0 0 0 PATRICK GLASGOW BOARD MEMBER 2.00 X 0 0 0 JEFF GOTTKE BOARD MEMBER 2.00 X 0 0 0 JOE KAHLE BOARD MEMBER 2.00 X 0 0 0 SUSAN MCDONALD BOARD MEMBER 2.00 X 0 0 0 JIMMY MILLER BOARD MEMBER 2.00 X 0 0 0 FRANK O'HARE BOARD MEMBER 2.00 X 0 0 0 CHRYSTAL RARDIN BOARD MEMBER 2.00 X 0 0 0 RON REES BOARD MEMBER 2.00 X 0 0 0 RYAN RUPP BOARD MEMBER 2.00 X 0 0 0 LEE RUSSELL BOARD MEMBER 2.00 X 0 0 0 THOMAS SIEBER BOARD MEMBER 2.00 X 0 0 0 CHARLES UDISCHAS BOARD MEMBER 2.00 X 0 0 0 LINDA UDISCHAS BOARD MEMBER 2.00 X 0 0 0 82567 0 6891 0 0 0 0 0 43501 36327 145296 225124 CAMPING REVENUE 721210 169469 169469 ACTIVITY REVENUE 721210 94320 94320 263789 45705 45705 10125 0 10125 10125 10125 6888 0 6888 6888 6888 3398 36327 8810 -5412 -5412 286882 191933 94949 94949 COUNCIL SERVICES 900099 41885 41885 52924 52924 94809 735977 368863 0 141990 3700 3700 89458 68578 9304 11576 229835 176191 23904 29740 26736 18453 3691 4592 23216 16180 3135 3901 24799 17414 3291 4094 54810 54810 3861 3861 3474 3474 9402 9402 1269 572 108 589 15680 10698 1577 3405 62493 57403 2268 2822 27332 21239 2715 3378 44914 43440 657 817 3717 2610 493 614 14527 14527 70325 63431 3072 3822 29130 25619 1564 1947 SUPPLIES 165193 162267 1304 1622 RENTAL AND MAINTENANCE 22739 15968 3017 3754 RECOGNITION AWARDS 20512 9297 273 10942 31809 17686 4472 9651 978931 745273 123129 110529 339417 87543 68450 44267 22193 0 1635 4564 71172 75818 10758 7841 3109881 1521952 1627298 1587929 672162 721009 489510 489509 3302595 3018480 4821 25350 13078 3885 132595 81317 73183 63183 223677 173735 X 1985856 1794956 1093062 1049789 3078918 2844745 3302595 3018480 -242954 28414 -19633 0 X 0 0 0 X 442212 354042 428663 396783 225124 1846824 442212 354042 428663 396783 225124 1846824 69637 1777187 38039 50171 74478 25927 55830 244445 2600 2600 81983 49745 22344 220905 94809 469786 2563655 3354890 0.69320 0.84120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1139748 9268 47730 1196746 1325744 182391 -299381 62000 7006 1139748 1733959 3000 171135 573391 8959 1325744 1618941 6500 179388 62870 8000 1733959 1542523 84976 221402 221978 7982 1618941 0.17880 0.82120 0.00000 1 0 59558 59558 2716377 1216403 1499974 285716 257319 28397 48230 48230 0 1587929 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 476326 RIGHT OF USE ASSET - OPERATING LEASE 13183 489509 OPERATING LEASE LIABILITY 13183 LINE OF CREDIT 50000 63183 PART IV, LINE 2B: THESE ACCOUNTS REPRESENT FUNDS OF VARIOUS TROOPS AND THE ORDER OF THE ARROW LODGE HELD IN A FIDUCIARY CAPACITY BY THE COUNCIL. THEY ARE NOT AVAILABLE FOR OPERATING PURPOSES. A CUSTODIAL ACCOUNT IS ESTABLISHED WHEN CASH IS RECEIVED IN ADVANCE FOR FUTURE PURPOSES, AND DISBURSED ONLY ON INSTRUCTION OF THE PERSON OR GROUP FROM WHOM THE CASH WAS RECEIVED. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUND INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS. THEY ARE TO BE USED FOR FUTURE INVESTMENT AND GROWTH. LEADERSHIP DINNER 39725 36327 3398 540 3498 4500 272 39725 36327 3398 540 3498 4500 272 8810 -5412 FORM 990, PART VI, SECTION A, LINE 2 LINDA UDISCHAS AND CHARLES UDISCHAS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 4 CLASSES OF MEMBERS: ACTIVE MEMBERS, ASSOCIATE MEMBERS, FRIENDS OF SCOUTING AND HONORARY MEMBERS. ACTIVE MEMBERS MAKE UP THE CORPORATE MEMBERSHIP OF THE ORGANIZATION. ACTIVE MEMBERS ARE MADE UP OF CHARTERED ORGANIZATION REPRESENTATIVES AND SERVE AS BOARD MEMBERS. ASSOCIATE MEMBERS ARE PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. THEY HAVE NO VOTE. FRIENDS OF SCOUTING ARE PERSONS DESIRING TO BE IDENTIFIED THROUGH THEIR FINANCIAL SUPPORT AND INFLUENCE IN EXPANSION OF THE ORGANIZATION'S PROGRAM. THEY HAVE NO VOTE. HONORARY MEMBERS ARE PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. THEY HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE ACTIVE MEMBERS HAVE A VOTE IN ELECTING THE EXECUTIVE BOARD WHICH IS THE GOVERNING BODY OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE ORGANIZATION'S FORM 990 IS DISTRIBUTED TO ALL FINANCE COMMITTEE MEMBERS WITH A REASONABLE AMOUNT OF TIME TO COMMENT PRIOR TO THE FORM'S FILING. THE FINANCE COMMITTEE APPROVES THE FORM 990 AFTER ANY NECESSARY CHANGES ARE MADE AND AUTHORIZES THE EXECUTIVE DIRECTOR TO FILE IT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES AND DEFINES WHAT A CONFLICT OF INTEREST IS. WHEN A CONFLICT ARISES, THE INTERESTED PARTY IS TO DISCLOSE THE MATTER TO THE COUNCIL PRESIDENT AS PROMPT AS POSSIBLE. THE INTERESTED MEMBER OR EMPLOYEE IS NOT ALLOWED TO VOTE ON ANY SUCH MATTER AND MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE EACH YEAR WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND RECOMMEND, FOR APPROVAL TO THE EXECUTIVE BOARD, SALARY AND BENEFITS FOR THE SCOUT EXECUTIVE. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE'S COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REASONABLE REQUEST.