2024-09-05T09:13:54-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-01-01 416079300 TWIN VALLEY COUNCIL INC BOY SCOUTS OF AMERICA TWIN 5073873123 810 MADISON AVENUE MANKATO MN 56001 RAYMOND W BRAUER SCOUT EXECUTIVE/CEO 5073873123 2024-08-21 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2024-08-21 2023 2024-08-08 14:25:15Z RAYMOND W BRAUER 810 MADISON AVENUE MANKATO MN 56001 1847485 0 X HTTP://WWW.TWINVALLEYBSA.ORG X 1967 MN IT IS THE MISSION OF THE TWIN VALLEY COUNCIL, INC., BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUTS OATH AND LAW. TWIN VALLEY COUNCIL SERVES 15 COUNTIES IN SOUTH CENTRAL MINNESOTA AND SUPPORTS UNIT LEADERSHIP IN PROGRAM PLANNING, VOLUNTEER RECRUITMENT AND TRAINING, YOUTH MEMBER RECRUITMENT, AND PROVIDES SUPPLEMENTAL PROGRAMS SUCH AS SUMMER CAMP, WEEKEND CAMPS, AND OTHER ENRICHMENT ACTIVITIES. 26 26 33 443 0 0 512961 458941 222685 328916 105691 128029 215883 169611 1057220 1085497 3350 6018 0 0 540304 553690 0 0 137697 1317013 652642 1860667 1212350 -803447 -126853 3614793 3509901 190456 110971 3424337 3398930 X IT IS THE MISSION OF THE TWIN VALLEY COUNCIL INC., BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE COUNCIL SERVES 69 SCOUTING UNITS IN 15 COUNTIES IN SOUTH CENTRAL MINNESOTA. 1 0 1046890 6018 328916 THE TWIN VALLEY COUNCIL SERVED 850 YOUTH IN OUR CUB SCOUTING, SCOUTS BSA, VENTURING AND EXPLORING PROGRAMS AND AN ADDITIONAL 1,175 YOUTH SERVED IN OUR LEARNING FOR LIFE PROGRAMS WITH THE HELP OF 487 ADULT VOLUNTEERS THROUGHOUT IN 15 COUNTIES IN SOUTH CENTRAL MINNESOTA. IN 2023 SCOUTS EARNED 982 MERIT BADGES, 1,370 YOUTH AND 560 ADULTS PARTICIPATED IN OUR COUNCIL SPONSORED CAMPING AND OUTDOOR PROGRAMS. THIRTY ONE SCOUTS EARNED THE RANK OF EAGLE SCOUT PROVIDING 2,761 HOURS OF SERVICE THROUGH THEIR EAGLE SCOUT PROJECTS, 231 SCOUTS BSA ADVANCED IN RANK AND 285 CUB SCOUTS ADVANCED IN RANK. 2,938 PEOPLE USED CAMP NORSELAND AND CEDAR POINT. WE HAVE 968 RESERVATIONS AT CAMP CUYUNA'S FAMILY CAMP. 1046890 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 33 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X RAYMOND W BRAUER 5073873123 810 MADISON AVENUE MANKATO MN 56001 SCOTT DANGER PRESIDENT 1.00 X X 0 0 0 JEREMIAH GAUL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 KEVIN COLE VICE PRESIDENT 1.00 X X 0 0 0 DEAN PORTNER COUNCIL TREASURER 1.00 X X 0 0 0 LISA BOOMGARDEN COMMISSIONER 1.00 X X 0 0 0 NICK MAXWELL COUNCIL ATTORNEY 1.00 X 0 0 0 FRANK SAMLASKA VP MEMEBERSHIP 1.00 X 0 0 0 STEVE LAWRENCE VP MARKETING 1.00 X 0 0 0 CHRIS SANDQUIST VP PROGRAM 1.00 X 0 0 0 PHIL KEITHAHN DIRECTOR 1.00 X 0 0 0 JO GUCK BAILEY DIRECTOR 1.00 X 0 0 0 SHAWN POMEROY DIRECTOR 1.00 X 0 0 0 TOM HALLETT DIRECTOR 1.00 X 0 0 0 STEVE KNUTH DIRECTOR 1.00 X 0 0 0 MIKE KUNKEL DIRECTOR 1.00 X 0 0 0 GARY LAGER DIRECTOR 1.00 X 0 0 0 JIM PFAU DIRECTOR 1.00 X 0 0 0 JOE THOM DIRECTOR 1.00 X 0 0 0 PAUL TAYLOR DIRECTOR 1.00 X 0 0 0 JEFF KAGERMEIER DIRECTOR 1.00 X 0 0 0 DOUG FAUST DIRECTOR 1.00 X 0 0 0 GREG OUS DIRECTOR 1.00 X 0 0 0 DAVID CLAUSE DIRECTOR 1.00 X 0 0 0 MATTHEW KUNKEL DIRECTOR 1.00 X 0 0 0 DENNIS HANSON DIRECTOR 1.00 X 0 0 0 DR DON PUTZIER DIRECTOR 1.00 X 0 0 0 RAYMOND W BRAUER SCOUT EXECUTIVE/CEO 40.00 X 122514 0 25014 122514 0 25014 1 0 0 0 0 126492 62736 269713 458941 CAMP INCOME 713990 294723 294723 ACTIVITIES 713990 34193 34193 328916 72573 72573 37835 0 37835 37835 37835 448286 392830 55456 55456 55456 471645 62736 369158 102487 102487 OTHER INCOME 713990 29289 29289 29289 1085497 328916 0 297640 6018 6018 147528 147528 262699 193900 3692 65107 110291 89714 1104 19473 33172 27527 303 5342 19452 19452 67916 57586 1202 9128 144032 133249 582 10201 40746 38533 100 2113 69581 68778 43 760 13324 13324 88522 79203 500 8819 59449 53969 294 5186 SUPPLIES 54103 52177 34 1892 RECOGNITION 42167 39613 130 2424 MISCELLANEOUS 28877 25718 167 2992 TELEPHONE 8949 7210 64 1675 15524 12843 96 2585 1212350 1046890 27763 137697 533005 334353 76206 72432 8673 810 25621 22247 57726 43164 3513502 2383819 1215207 1129683 1687771 1900853 10584 6359 3614793 3509901 29256 21870 97298 23002 43949 52587 10584 6359 9369 7153 190456 110971 X 2730706 2675156 693631 723774 3424337 3398930 3614793 3509901 -126853 101446 0 X 0 1 X 1 0 X 449956 580705 702004 512961 458941 2704567 449956 580705 702004 512961 458941 2704567 480209 2224358 96991 90109 91082 89107 110408 477697 223388 95245 148213 142892 102487 712225 20953 20750 45710 42982 29289 159684 4054173 1016256 0.54870 0.52530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 20,953. 2020 AMOUNT: $ 20,750. 2021 AMOUNT: $ 45,710. 2022 AMOUNT: $ 42,982. 2023 AMOUNT: $ 29,289. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1637851 31734 110964 2888 1777661 2912811 7250 -494897 787313 1637851 2676923 3200 237437 4749 2912811 2531020 1050 144853 2676923 2242558 10000 280671 2209 2531020 0.00000 1.00000 0.00000 0 0 174290 174290 2632869 1745682 887187 638597 569833 68764 67746 68304 -558 1129683 SALES TAX PAYABLE 583 FUNDS OF INACTIVE UNITS 6595 USE TAX PAYABLE -25 7153 X 1172062 101446 4571 106017 1066045 19452 19452 1085497 1197469 4571 4571 1192898 19452 19452 1212350 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTIONS 501 (C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, AND THEY DO NOT HAVE ANY, THUS THERE IS NO PROVISION FOR TAXES AT DECEMBER 31, 2023. POPCORN SALES 449676 62736 386940 293222 SUPPLY SALES 42171 42171 34376 1 42534 42534 41560 534381 62736 471645 369158 369158 102487 1 CAMP ASSISTANCE 8 6018 X X 0 0 0 0 0 0 0 0 0 X 1740 FMV X 16 10877 FMV X RADIO 1 1200 FMV X STORAGE 2 865 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF ITEMS CONTRIBUTED FORM 990, PART III, LINE 2 LEARNING FOR LIFE PROGRAMS. TEACHING CHARACTER AND/OR STEM EDUCATION TO NON-SCOUTING YOUTH. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE IS COUNCIL OFFICERS. BOARD MEETS 6 TIMES PER YEAR AND THE EXECUTIVE COMMITTEE MEETS 5 TIMES PER YEAR. THE EXECUTIVE COMMITTEE CONSISTS OF COUNCIL PRESIDENT, COUNCIL COMMISSIONER, IMMEDIATE PAST PRESIDENT, VP PROPERTIES, VP MARKETING, VP MEMBERSHIP, VP PROGRAM, COUNCIL TREASURER, COUNCIL ATTORNEY. EC WOULD ALSO INCLUDE VP OF DEVELOPMENT BUT THAT POSITION IS CURRENTLY VACANT. FORM 990, PART VI, SECTION A, LINE 2 CHRIS SANQUIST, VP OF PROGRAM, IS MARRIED TO ONE OF OUR DISTRICT EXECUTIVES, BECKY SANDQUIST. FORM 990, PART VI, SECTION A, LINE 7A COUNCIL HOLDS A COUNCIL ANNUAL MEETING WITH VOTING MEMBERS BEING CURRENT BOARD MEMBERS, COUNCIL MEMBERS AT LARGE, AND CHARTER ORGANIZATION REPRESENTATIVES FROM EACH UNIT. THE BOARD IS ELECTED ANNUALLY AT THIS MEETING. FORM 990, PART VI, SECTION B, LINE 11B FINANCE COMMITTEE APPROVES. BOARD APPROVES. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES OF TWIN VALLEY COUNCIL, INC. ARE COVERED BY THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE SCOUT EXECUTIVE AND COUNCIL PRESIDENT WILL REVIEW THE CONFLICT AND EACH SITUATION IS HANDLED AS IT ARISES. IF A CONFLICT EXISTS, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM THOSE DECISIONS. ALL CONFLICTS WOULD BE DISCLOSUED IN THE BOARD MINUTES IF ONE AROSE. FORM 990, PART VI, SECTION B, LINE 15 NATIONAL PROVIDES SALARY RANGE GUIDELINES BASED ON POSITION, COUNCIL SIZE, AND LOCATION BASED ON COST OF LIVING. CEO SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND COUNCIL PRESIDENT. ALL SALARY INCREASES ARE BASED ON PERFORMANCE AND APPROVED BY FINANCE COMMITTEE AND BUDGET. THIS PROCESS IS DOCUMENTED IN THE COMMITTEE MINUTES. THE MOST RECENT PROCESS WAS COMPLETED IN 2023. 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 VIA THE ORGANIZATION'S WEBSITE AND UPON REQUEST.