2024-07-03T15:03:30-05:00 2023-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2023-01-01 420985053 WINNEBAGO COUNCIL BOY SCOUTS OF AMERICA #173 WINN 3192342867 2929 AIRPORT BLVD WATERLOO IA 50703 JAMES R MADISON SCOUT EXECUTIVE 3192342867 2024-07-03 1 JAMES MADISON XXX-XX-XXXX 0 STEVE SCHWEIZER P01238619 5152258400 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JAMES R MADISON 2929 AIRPORT BLVD WATERLOO IA 50703 1601714 0 X WWW.WINNEBAGOBSA.ORG X 1971 IA PROMOTING THE BOY SCOUTS OF AMERICA PROGRAM IN 17 COUNTIES WITHIN THE STATE OF IOWA. 26 26 21 917 0 0 265837 724736 126401 294450 117046 85695 200036 183676 709320 1288557 1000 0 0 0 356660 413552 0 0 98106 344159 429767 701819 843319 7501 445238 2636022 3250003 113044 149618 2522978 3100385 X PROVIDING SERVICE TO YOUNG MEN AGES 7-21 AND YOUNG WOMEN AGES 14-21 WITHIN 17 COUNTIES OF THE STATE OF IOWA, BY PROMOTING THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 692787 0 435121 THE COUNCIL'S PROGRAMS PROVIDE YEAR ROUND SCOUTING, CAMPING AND YOUTH DEVELOPMENT TO YOUTHS AND ADULTS IN 17 COUNTIES IN NORTH CENTRAL IOWA. 692787 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 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 3 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 1 1 1 1 0 X JAMES R MADISON 3192342867 2929 AIRPORT BLVD WATERLOO IA 50703 PAUL FARMER PRESIDENT 1.00 X X 0 0 0 MARK CURRAN COMMISSIONER 1.00 X X 0 0 0 TOM HERZMANN TREASURER 1.00 X X 0 0 0 SHARON MCRAE VP, MEMBERSHIP 1.00 X X 0 0 0 STEPHEN CARROLL VP, RISK MANAGEMENT/GOVERN 1.00 X X 0 0 0 CHADD BLANCHARD VP, PROPERTIES 1.00 X X 0 0 0 JAMES BROCKHOHN BOARD MEMBER 1.00 X 0 0 0 MARK BUFFINGTON BOARD MEMBER 1.00 X 0 0 0 PERRY BUFFINGTON BOARD MEMBER 1.00 X 0 0 0 ALBERT DUROE BOARD MEMBER 1.00 X 0 0 0 PAUL EMPIE BOARD MEMBER 1.00 X 0 0 0 AARON HOBERT BOARD MEMBER 1.00 X 0 0 0 EJ GALLAGHER BOARD MEMBER 1.00 X 0 0 0 JEREMY HEYER BOARD MEMBER 1.00 X 0 0 0 SHERMAN LUNDY BOARD MEMBER 1.00 X 0 0 0 WAYNE MAGEE BOARD MEMBER 1.00 X 0 0 0 LARRY PUMP BOARD MEMBER 1.00 X 0 0 0 DARRIN SIEFKEN BOARD MEMBER 1.00 X 0 0 0 JEFF MASTIN BOARD MEMBER 1.00 X 0 0 0 CHRIS THEIRMAN BOARD MEMBER 1.00 X 0 0 0 ETHAN HUBBARD BOARD MEMBER 1.00 X 0 0 0 RICH ADOLFS BOARD MEMBER 1.00 X 0 0 0 DENISE WOOD DISTRICT COMMISSIONER 1.00 X 0 0 0 JIM TAYLOR DISTRICT CHAIR RIVER VALLEY 1.00 X 0 0 0 ROBERT SANFORD DISTRICT CHAIR TWIN RIVERS 1.00 X 0 0 0 JAMES R MADISON SCOUT EXECUTIVE/SECRETARY 40.00 X 106835 0 14080 106835 0 14080 1 0 0 0 0 2929 721807 724736 OTHER SCOUTING ACTIVIT 713990 112681 112681 MISCELLANEOUS INCOME 900099 99767 99767 SUMMER CAMPS 713990 82002 82002 294450 74408 74408 56730 45443 11287 11287 11287 51635 8630 43005 43005 399755 259084 140671 140671 1288557 435121 0 128700 132833 112907 13284 6642 207859 154682 13402 39775 47065 33920 3332 9813 25795 19914 2047 3834 47741 33308 3392 11041 6624 6624 25577 17845 1817 5915 40812 39943 302 567 100926 97892 1056 1978 40808 37741 1067 2000 14512 11529 987 1996 277 212 23 42 20301 20301 39117 35988 1089 2040 25872 23284 901 1687 AWARDS 24763 22376 230 2157 RENT & MAINTENANCE OF E 15377 12087 1145 2145 OTHER EXPENSES 9935 6800 685 2450 TELEPHONE 7296 5771 531 994 9829 6287 512 3030 843319 692787 52426 98106 671110 1173021 12350 61680 4847 19720 3978 33182 7578 1933350 1484322 422213 449028 1283589 1442900 144528 156301 2636022 3250003 22821 51068 8633 81590 98550 113044 149618 X 1881533 2243752 641445 856633 2522978 3100385 2636022 3250003 445238 132169 0 X X 0 1 X 1 0 X 283679 216045 188472 265837 724736 1678769 283679 216045 188472 265837 724736 1678769 456883 1221886 62556 30731 41497 54386 74408 263578 1942347 2122735 0.62910 0.76120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1209405 2479 71541 1283425 1468239 -258834 1209405 1377255 1000 97230 7246 1468239 1341836 26598 8821 1377255 1170894 1000 182028 12086 1341836 0.58621 0.30047 0.11332 0 0 161868 161868 1189281 1019310 169971 458188 364463 93725 124013 100549 23464 449028 MONEY MARKET FUNDS 55974 F EQUITIES & MUTUAL FUNDS 1306853 F CERTIFICATE OF DEPOSIT 45073 F POOLED INVESTMENTS AT COMMUNITY FOUNDATION OF NORTHEAST IOWA 35000 F 1442900 CUSTODIAN ACCOUNTS 87416 OPERATING LEASE LIABILITY 11134 98550 X 1414102 132169 132169 1281933 6624 6624 1288557 836695 0 836695 6624 6624 843319 PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS CONSIST PRIMARILY OF INVESTMENTS OF DONOR OR BOARD SPECIFIED ASSETS TO PROVIDE A SOURCE OF LONG-TERM INCOME FOR MAINTENANCE OF THE COUNCIL. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, HOWEVER THE COUNCIL HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED, OR PENALTIES AND INTEREST THEREON. AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, THE COUNCIL HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED NO INCOME TAX EFFECTS WITH RESPECT TO THE FINANCIAL STATEMENTS. THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2020. THE COUNCIL HAS NOT BEEN NOTIFIED OF ANY IMPENDING EXAMINATIONS BY TAX AUTHORITIES, AND NO EXAMINATIONS ARE IN PROCESS. GOLF OUTING 51635 51635 8630 51635 51635 8630 8630 43005 FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED AT A BOARD MEETING WITH THE EXECUTIVE BOARD AND VOTED ON FOR APPROVAL, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD USES SALARY GUIDELINES FROM THE NATIONAL BOY SCOUT COUNCIL TO SET AND APPROVE THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE COUNCIL OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT AND THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.