2024-09-24T14:26:35-05:00 2023-12-31 831819454 VRAKAS ADVISORS LLC 6309 60TH STREET SUITE 200 KENOSHA WI 53144 990 2023-01-01 453321626 THREE HARBORS COUNCIL INC BOY SCOUTS OF AMERICA THRE 4147741776 330 S 84TH STREET MILWAUKEE WI 53214 ANDREW HARDIN SCOUT EXECUTIVE/CEO 4147741776 2024-09-17 1 1 PETER J SINSKY P00031015 2627970400 2023 2024-08-08 14:25:15Z ANDREW HARDIN 330 S 84TH STREET MILWAUKEE WI 53214 9926936 0 1761 X WWW.THREEHARBORSSCOUTING.ORG X 2011 WI THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW 45 45 46 1842 0 0 1209821 1069955 512414 413667 594220 7068910 269530 251937 2585985 8804469 39927 28768 0 0 1465433 1533744 0 0 381541 1198465 1071485 2703825 2633997 -117840 6170472 6197510 5933977 545612 363816 5651898 5570161 THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 1921789 28768 702778 PROVIDING ALL SUPPORTING SERVICES FOR INDIVIDUALS ENROLLED IN THE PROGRAMS, YOUTH PARTICIPATING IN SUMMER CAMP PROGRAMS AND PROGRAM DEVELOPMENT AND SPECIAL ACTIVITIES FOR ALL SCOUT UNITS. 1921789 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 3 0 1 46 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X MARIANNE MIKUSH 4144432879 330 S 84TH STREET MILWAUKEE WI 53214 KIMBERLY KANE COUNCIL PRESIDENT 1.00 X X 0 0 0 PATRICK STIFF PAST COUNCIL PRESIDENT 1.00 X X 0 0 0 JASON KRENTZ TREASURER 1.00 X X 0 0 0 LUCIA CRONIN COUNCIL COMMISSIONER 1.00 X X 0 0 0 KATHY ANDERSEN MEMBER 1.00 X 0 0 0 RANDALL BARFIELD MEMBER 1.00 X 0 0 0 THUY BARRON MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 BILL BERGUM MEMBER 1.00 X 0 0 0 JOE BUKOWSKI MEMBER 1.00 X X 0 0 0 PHILLIP CLARK MEMBER 1.00 X 0 0 0 RAUL COLON MEMBER 1.00 X 0 0 0 ANDREW DODGE MEMBER 1.00 X 0 0 0 DAVID DOMRES MEMBER 1.00 X 0 0 0 JOHN DONAHUE MEMBER 1.00 X 0 0 0 TED EIDUKAS MEMBER 1.00 X 0 0 0 STEPHEN FALLER MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 KEVIN HAASS MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 DR KENNETH HARRIS JR MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 JOHN HERBERS MEMBER 1.00 0.50 X X 0 0 0 FRED JOHNSON MEMBER 1.00 X 0 0 0 TRACY JOHNSON MEMBER 1.00 X 0 0 0 WILLIE JOHNSON JR MEMBER 1.00 X 0 0 0 SAM KARGE MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 JEREMY LAFFIN MEMBER 1.00 X 0 0 0 CHRISTOPHER LAYDEN MEMBER 1.00 0.50 X 0 0 0 DONALD LAYDEN JR MEMBER 1.00 X 0 0 0 THOMAS MAHONEY MEMBER 1.00 0.50 X 0 0 0 JOHN MAKOWSKI MEMBER 1.00 X 0 0 0 KIRK PELIKAN MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 RICHARD PIEPER SR MEMBER 1.00 X 0 0 0 MADILYNN PUETZ MEMBER 1.00 X 0 0 0 SCOTT REDLINGER MEMBER 1.00 X 0 0 0 JERRY SCHLITZ MEMBER 1.00 X 0 0 0 SARAH SCHNEIDER MEMBER 1.00 X X 0 0 0 JEFF SCHROM MEMBER 1.00 X 0 0 0 JAMEY SHIELS MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 STEPHANIE SKLBA MEMBER 1.00 X X 0 0 0 KAREN SPINDLER MEMBER 1.00 X 0 0 0 DAVID TOMBLIN MEMBER 1.00 X 0 0 0 JOHN ZAPFEL MEMBER 1.00 X 0 0 0 ADRIA ZUCCARO MEMBER 1.00 X 0 0 0 ANDREW HARDIN SCOUT EXECUTIVE/CEO 49.00 1.00 X 218437 0 5188 218437 0 5188 1 0 1 0 0 293119 416880 203241 156715 1069955 ACTIVITY REVENUE 900099 179460 179460 OTHER REVENUE 900099 147625 147625 CAMPING REVENUE 900099 86582 86582 413667 636474 636474 510958 6500000 474292 104230 36666 6395770 6432436 6432436 64853 203241 102027 -37174 -37174 731029 441918 289111 289111 8804469 702778 0 7031736 28768 28768 223625 161010 29071 33544 980449 705923 127458 147068 241083 173580 31341 36162 88587 63783 11516 13288 22157 15953 2880 3324 14325 10314 1862 2149 117693 84739 15300 17654 1089 784 142 163 265728 191324 34545 39859 167080 120298 21720 25062 115114 82882 14965 17267 9595 6909 1247 1439 156213 112473 20308 23432 52480 37786 6822 7872 ALL OTHER EXPENSES 83977 77718 2905 3354 RENTAL & MAINTENANCE 29267 21072 3805 4390 RECOGNITION AWARDS 26983 19428 3508 4047 PRINTING AND PUBLICATIO 9082 6539 1181 1362 702 506 91 105 2633997 1921789 330667 381541 1011426 1026452 281956 187733 51738 50759 46244 31340 5184028 2623934 2669517 2560094 2136629 2077599 6197510 5933977 151667 87577 194679 11634 199266 264605 545612 363816 X 4263809 4303561 1388089 1266600 5651898 5570161 6197510 5933977 X 6170472 254160 -6506369 X 0 1 X 1 0 X 1506706 1226656 1236200 1267187 1032779 6269528 1506706 1226656 1236200 1267187 1032779 6269528 6269528 536046 503336 532607 596303 636474 2804766 9074294 0.69090 0.70050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21023842 2000 21025842 20993842 30000 21023842 18871373 4406 2728563 534835 75665 20993842 17466383 1000 2111026 631637 75399 18871373 15521188 2100965 2903579 2993255 66094 17466383 0.78160 0.21840 0 1 1 911000 911000 2413251 1431037 982214 104548 48759 55789 1398867 1049075 349792 356362 95063 261299 2560094 X PART IV, LINE 2B: CUSTODIAL ACCOUNTS CONSIST OF AMOUNTS ON DEPOSIT WITH THE COUNCIL BY UNIT OR PROGRAM FOR SAFEKEEPING. THESE FUNDS CAN BE WITHDRAWN AT ANY TIME BY THE UNIT OR PROGRAM. PART V, LINE 4: THE ENDOWMENT FUND PROVIDES LAND, LAND IMPROVEMENTS, BUILDINGS, CAMPSITES, AND SUPPORT FOR MAINTENANCE FOR THE USE & BENEFIT OF THE BOY SCOUTS. PART X, LINE 2: THE COUNCIL GENERALLY IS EXEMPT FROM BOTH FEDERAL AND WISCONSIN INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) THROUGH A GROUP RULING OBTAINED BY THE BOY SCOUTS OF AMERICA NATIONAL COUNCIL. HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, OF WHICH THE COUNCIL HAD AN INSIGNIFICANT AMOUNT IN THE YEARS ENDED DECEMBER 31, 2023 AND 2022. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE STATEMENT OF ACTIVITIES. UNDER FASB ASC 740, INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT DID NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THE COUNCIL FILES INFORMATIONAL RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND IN THE STATE OF WISCONSIN. AS OF DECEMBER 31, 2023, TAX YEARS OPEN TO EXAMINATION BY TAX AUTHORITIES UNDER THE STATUTES OF LIMITATIONS INCLUDE YEARS ENDED DECEMBER 31, 2019 THROUGH DECEMBER 31, 2023. NONE OF THE COUNCIL'S FEDERAL OR STATE INFORMATIONAL RETURNS ARE CURRENTLY UNDER EXAMINATION. GOLF OUTING 80339 61904 18435 33178 8359 DCD MILWAUKEE 126950 100463 26487 27684 20661 60805 40874 19931 8326 3819 268094 203241 64853 69188 32839 102027 -37174 1 REGISTRATION 450 13350 SCHOLARSHIPS 2 12500 CAMPERSHIPS 17 2918 PART I, LINE 2: FUNDS ARE USED TO PARTIALLY OR FULLY PAY PARTICIPANT'S NATIONAL BSA MEMBERSHIP FEE OR PAY SUMMER CAMP REGISTRATION FEES BASED ON A NEED BASED SCHOLARSHIP APPLICATION REVIEWED BY A VOLUNTEER COMMITTEE. SCHOLARSHIPS ARE ANNUAL STEM SCHOLARSHIPS FOR EAGLE SCOUTS SELECTED BY THE COUNCIL'S SCHOLARSHIP COMMITTEE. X X X X 0 0 0 0 0 0 0 0 0 ANDREW HARDIN SCOUT EXECUTIVE/CEO 218437 0 0 0 0 0 0 0 5188 0 223625 0 0 0 PART I, LINE 3 SCOUT EXECUTIVES ANNUAL PERFORMANCE REVIEW IS COMPLETED BY BSA TERRITORY DIRECTOR AND COUNCIL BOARD PRESIDENT. COMPENSATION COMMITTEE USES INPUT AND DOCUMENTATION FROM THE NATIONAL BSA TO RECOMMEND ANY CHANGES IN COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DONALD LAYDEN AND CHRISTOPHER LAYDEN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE AND REGULAR MEMBERS OF THE EXECUTIVE BOARD. 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, THE RESULTS OF OPERATIONS DURING THE YEAR, AND TRANSACTION OF OTHER BUSINESS PERFORMED BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR AND SPECIAL MEETINGS, INCLUDING WHETHER TO MERGE OR CONSOLIDATE WITH ANOTHER LOCAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE COUNCIL'S PUBLIC ACCOUNTING FIRM, VRAKAS CPAS, AND IS REVIEWED BY MANAGEMENT. THE COUNCIL'S AUDIT COMMITTEE REVIEWS AND APPROVES THE IRS FORM 990. THE AUDIT COMMITTEE CHAIRMAN THEN PRESENTS THE RESULTS OF THE AUDIT COMMITTEE'S REVIEW ALONG WITH A FINAL DRAFT OF THE FORM 990 AT A MEETING OF THE COUNCIL'S EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL REGULARLY MONITORS POTENTIAL VIOLATIONS OF THE CONFLICT OF INTEREST POLICY TO INSURE ALL MEMBERS OF THE EXECUTIVE BOARD, OFFICERS AND EMPLOYEES ARE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE COUNCIL. MANDATORY DISCLOSURE OF ANY CONFLICT IS REQUIRED. MEETING MINUTES ARE REQUIRED TO REFLECT ANY CONFLICT OF INTEREST DISCLOSURES AND THAT THE INDIVIDUAL WITH THE CONFLICT OF INTEREST WITHDREW FROM PARTICIPATION AND CONSIDERATION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL'S COMPENSATION COMMITTEE MEETS ANNUALLY TO REVIEW THE PERFORMANCE REVIEW PROCEDURES AND ANNUAL EMPLOYEE EVALUATIONS FOR ALL STAFF MEMBERS. THE COMPENSATION COMMITTEE APPROVES THE ANNUAL COMPENSATION FOR THE SCOUT EXECUTIVE/CEO AND HIS RECOMMENDATIONS FOR COUNCIL STAFF MEMBERS. THE COUNCIL FOLLOWS PERFORMANCE REVIEW GUIDELINES, SALARY RANGES, AND PAY GUIDE CHARTS DEVELOPED BY THE BOY SCOUTS OF AMERICA AND USED BY ALL LOCAL COUNCILS NATIONWIDE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: 2023 FUNDS TRANSFER TO MILWAUKEE BOY SCOUT FUND -6,506,369. MILWAUKEE BOY SCOUT FUND 330 SOUTH 84TH STREET MILWAUKEE WI 53214 396042137 YOUTH SERVICES WI 501(C)(3) LINE 12A, I THREE HARBOR 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 MILWAUKEE BOY SCOUT FUND N OWNS CAMP AND MILW OFFICE MILWAUKEE BOY SCOUT FUND O BOOKKEEPING DONE BY COUNCIL MILWAUKEE BOY SCOUT FUND Q INVOICES FROM VENDORS MILWAUKEE BOY SCOUT FUND S PERCENTAGE OF AVERAGE OF 20 ROLLI