2024-11-15T13:27:05-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 990073482 BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104 BOYS 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 BLAKE PARSONS SCOUT EXECUTIVE/CEO 8085956366 2024-11-15 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-15 2023 2024-10-15 13:58:12Z BLAKE PARSONS 42 PUIWA ROAD HONOLULU HI 968171127 3265235 0 1761 X WWW.SCOUTINGHAWAII.ORG X 1931 HI PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW 37 36 30 2000 0 0 1206373 1690048 465049 536775 -84345 66003 451622 386008 2038699 2678834 4520 34592 0 0 1517703 1466306 0 0 192883 1640936 1684947 3163159 3185845 -1124460 -507011 13682554 13461783 2014262 2299815 11668292 11161968 X ALOHA COUNCIL BOY SCOUTS OF AMERICA DELIVERS THE PROMISE OF SCOUTING TO YOUTH IN HAWAII ON THE ISLAND OF OAHU, KAUAI, MAUI, AND HAWAII, AND IN THE US TERRITORIES OF AMERICAN SAMOA, GUAM, AND THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.THE COUNCIL, HEADQUARTERED IN HONOLULU, SERVES THESE AREAS WITH OFFICES LOCATED IN WAILUKU, HILO, GUAM, AND AMERICAN SAMOA.ALOHA COUNCIL HAS 157 SCOUTING UNITS CHARTERED BY OVER 80 DIFFERENT COMMUNITY GROUPS THAT INCLUDE CIVIC, NON-PROFIT, RELIGIOUS, EDUCATIONAL AND BUSINESS ORGANIZATIONS ACROSS THE PACIFIC REGION. 0 0 2912923 34592 733857 THE SCOUTING PROGRAM IS DESIGNED TO PROMOTE SELF-SUFFICIENCY AMONG SCOUTS - TRAINING THEM IN SCOUT CRAFT & TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE & KINDRED VALUES. THIS PROGRAM SERVED 3,370 YOUTH AND 2,000 VOLUNTEERS. 2912923 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 37 36 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 HI X MICHELE KAMAU 8085956366 42 PUIWA ROAD HONOLULU HI 968171127 JESUS M LOPEZ SCOUT EXECUTIVE/CEO (LEFT 1/31/23) 60.00 X X 86681 0 543 BLAKELY PARSONS SCOUT EXECUTIVE/CEO (BEGAN 11/1/23) 60.00 X X 37527 0 900 COREY MATSUOKA PRESIDENT 5.00 X X 0 0 0 DR JASON FLEMING COMMISSIONER 3.00 X X 0 0 0 COLTON CHING VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL CHING VICE PRESIDENT 3.00 X X 0 0 0 NEWTON CHU VICE PRESIDENT 1.00 X X 0 0 0 JASON FUJITA VICE PRESIDENT 3.00 X X 0 0 0 JEFFREY HARRIS ESQ VICE PRESIDENT 1.00 X X 0 0 0 ANDREA ESHELMAN VICE PRESIDENT 3.00 X X 0 0 0 ELLEN LOUCKS VICE PRESIDENT 5.00 X X 0 0 0 YVETTE MASKREY VICE PRESIDENT 3.00 X X 0 0 0 JEAN TSUKAMOTO VICE PRESIDENT 5.00 X X 0 0 0 DEAN HIRATA TREASURER 3.00 X X 0 0 0 JASON NAGAI ASST. TREASURER 2.00 X X 0 0 0 DR NEAL ATEBARA DIRECTOR 1.00 X 0 0 0 ROBERT BOREK DIRECTOR 1.00 X 0 0 0 ERICH CHEN DIRECTOR 1.00 X 0 0 0 JOHN HENRY FELIX DIRECTOR 1.00 X 0 0 0 DENNIS FRANCIS DIRECTOR 0.50 X 0 0 0 JEFFREY GRIMMER DIRECTOR 1.00 X 0 0 0 JASON HARUKI DIRECTOR 2.00 X 0 0 0 ERIC HASHIZUME DIRECTOR 1.00 X 0 0 0 ANNA HU DIRECTOR 1.00 X 0 0 0 BLAKE ISOBE DIRECTOR 1.00 X 0 0 0 ROBERT H JONES DIRECTOR 1.00 X 0 0 0 THOMAS S KOSASA MD DIRECTOR 0.50 X 0 0 0 GABRIEL LEE DIRECTOR 1.00 X 0 0 0 DR RONALD LING DIRECTOR 3.00 X 0 0 0 DECLAN MCCARTHY DIRECTOR 1.00 X 0 0 0 ROBERT MCELDOWNEY DIRECTOR 1.00 X 0 0 0 ROSS R MURAKAMI DIRECTOR 1.00 X 0 0 0 MATTHEW SASAKI DIRECTOR 1.00 X 0 0 0 WES SEGAWA DIRECTOR 1.00 X 0 0 0 KIMI TAKAZAWA DIRECTOR 0.50 X 0 0 0 JASON THUNE DIRECTOR 1.00 X 0 0 0 DARRYL WONG DIRECTOR 1.00 X 0 0 0 DANIEL E ZETTLE DIRECTOR 0.50 X 0 0 0 124208 0 1443 0 0 0 0 0 32916 160983 276957 1219192 1690048 ACTIVITY FEES 721210 374119 374119 CAMPING FEES 721210 162656 162656 536775 122218 122218 4600 0 4600 4600 4600 56215 -56215 -56215 -56215 13868 160983 51419 -37551 -37551 671249 478767 192482 192482 LC INSURANCE FEE 900099 184719 184719 41758 41758 226477 2678834 733857 0 254929 34592 34592 125651 111530 4707 9414 900708 799517 33731 67460 106225 93952 4091 8182 223394 197584 8603 17207 110328 97693 4212 8423 754 664 30 60 104385 91859 4175 8351 84844 55967 2213 26664 67872 57139 2173 8560 1982 1744 79 159 248062 234624 4479 8959 388757 380867 2589 5301 3425 3311 38 76 40706 35822 1628 3256 67728 67728 337752 329496 2752 5504 92503 88495 1336 2672 SUPPLIES 118871 116343 553 1975 RENT AND MAINTENANCE OF 75080 72249 944 1887 RECOGNITION AWARDS 7292 5507 58 1727 44934 36240 1648 7046 3185845 2912923 80039 192883 1925812 1307434 79185 978634 2877762 2753887 292952 33860 266000 303147 89982 81927 14197754 7115359 7156011 7082395 752824 785772 242026 134727 13682554 13461783 25308 266423 192986 253867 273536 284064 1496942 1459695 25490 35766 2014262 2299815 X 3419632 4614094 8248660 6547874 11668292 11161968 13682554 13461783 -507011 106936 -106249 0 X 0 0 0 X 2041732 1235401 1294769 1206373 1690048 7468323 2041732 1235401 1294769 1206373 1690048 7468323 320623 7147700 67500 92471 76766 84384 122218 443339 207816 157804 202603 0 0 568223 234921 226477 461398 8941283 5913731 0.79940 0.95910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3540953 4000 50721 79956 5673 3510045 3953024 8250 -401331 18990 3540953 4760280 128153 428701 1338358 25752 3953024 4455423 304857 4760280 3354404 611801 489218 4455423 0.00000 0.67930 0.32070 1 0 1593209 1593209 9067691 5925347 3142344 2264615 532318 1732297 1005253 657694 347559 266986 266986 7082395 OTHER LIABILITIES 32418 FINANCE LEASE LIABILITY 3348 35766 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL'S ENDOWMENTS CONSIST OF EIGHT INDIVIDUAL FUNDS ESTABLISHED FOR SPECIFIC PURPOSES. ITS ENDOWMENTS INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. EAGLE RECOGNITION BANQUET 48979 42815 6164 7745 3557 TEE UP FOR SCOUTING 78950 74486 4464 4524 13809 2 46922 43682 3240 3325 18459 174851 160983 13868 7849 7745 3557 32268 51419 -37551 1 REGISTRATION, CAMPERSHIPS, UNIFORMS 207 34592 PART I, LINE 2: THE COUNCIL MAINTAINS INTERNAL RECORDS TO SUBSTANTIATE THE ASSISTANCE IT PROVIDES TO INDIVIDUALS AND YOUTH, WHICH INCLUDES ELIGIBILITY BASED UPON INCOME AND THE SELECTION CRITERIA. SCOUTGRANT ASSISTANCE APPLICATIONS ARE REVIEWED AND APPROVED BY THE DIRECTOR OF FIELD SERVICE. SCOUTREACH PROGRAM ASSISTANCE FORMS ARE SIGNED BY THE DIRECTOR OF FIELD SERVICE OR THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT ARE INCLUDED IN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS 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 OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT VERSION OF THE FORM 990 IS PROVIDED TO THE SCOUT EXECUTIVE, BOARD PRESIDENT, AND THE BOARD TREASURER FOR THEIR REVIEW AND APPROVAL. WHEN APPROVED, THE SCOUT EXECUTIVE/CEO WILL NOTIFY THE CPA TO FINALIZE THE FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE EXECUTIVE BOARD AND BY ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE ANNUALLY, WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND SALARY AND BENEFITS FOR APPROVAL TO THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.