2024-09-30T15:43:59-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 362663224 NORTHEAST ILLINOIS COUNCIL BOY SCOUTS OF AMERICA INC NORT 8474331813 850 FOREST EDGE DR VERNON HILLS IL 600613105 NICHOLAS ROBERTS SCOUT EXECUTIVE/CEO 8474331813 2024-09-26 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-09-26 2023 2024-10-15 13:58:12Z NICHOLAS ROBERTS 850 FOREST EDGE DR VERNON HILLS IL 600613105 3804802 0 1761 X WWW.NEIC.ORG X 1968 IL 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. 42 42 130 2500 0 0 2299766 978090 1002783 1115082 174628 186036 462778 820512 3939955 3099720 427365 206049 0 0 1416159 1490814 19 86093 138222 1373300 1530789 3216843 3313745 723112 -214025 10642537 11176443 439811 614623 10202726 10561820 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. 0 0 2141036 0 291815 SCOUT AND OTHER ACTIVITIES - PROVIDE SCOUTING ACTIVITIES TO YOUNG PEOPLE AND THEIR FAMILIES INCLUDING PINEWOOD DERBY RACES, DEN MEETINGS, TROOP MEETINGS, FISHING DERBIES, BOO CAMP, MERIT BADGE OPPORTUNITY DAYS, CUBMOBILE RACES, KLONDIKE DERBIES, NEW SCOUT FUN DAYS, AND OTHER ACTIVITIES INCLUDES THE SALE OF BOY SCOUTS OF AMERICA MERCHANDISE AND RETURNED MERCHANDISE. 611725 206049 1556349 CAMPING ACTIVITIES - PROVIDE OUTDOOR CAMPING FACILITIES AND PROGRAMS TO YOUNG PEOPLE AND FAMILIES AT OUR THREE CAMP PROPERTIES, CAMP OAKARRO, CAMP SOL R CROWN AND THE MA-KA-JA-WAN SCOUT RESERVATION. CAMP RELATED PROGRAMS INCLUDE HIKING, BIKING, HORSEMANSHIP, SWIMMING, BOATING, FISHING, PIONEERING, NATURE STUDY, CRAFTS, WILDERNESS SURVIVAL, FIELD SPORTS, SHOOTING SPORTS, AND MUCH MORE. CAMPS ARE HELD YEAR-ROUND, AND INCLUDE WEEKEND CAMPS, AND LONG-TERM CAMPS. 305862 0 97272 TRAINING ACTIVITIES - LEADERSHIP TRAINING OF BOTH YOUTH AND ADULTS. WOOD BADGE, NATIONAL YOUTH LEADERSHIP TRAINING, SKILL TRAININGS. 3058623 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 9 0 130 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 42 42 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X JITASA 8773544775 1750 W FRONT ST STE 200 BOISE ID 83702 BETHANY MICKSCH PRESIDENT 3.00 1.00 X X 0 0 0 REED SNYDER COMMISSIONER 3.00 X X 0 0 0 WILLIAM RATZER TREASURER (TERMED 12/23) 3.00 1.00 X X 0 0 0 KENNETH MORRISON PAST PRESIDENT 3.00 1.00 X X 0 0 0 GREGORY LAWLESS IMMEDIATE PAST PRESIDENT (TERMED 1/23) 3.00 X X 0 0 0 IRIS FARLEY VICE PRESIDENT 3.00 X X 0 0 0 LEE HAAK VICE PRESIDENT 3.00 1.00 X X 0 0 0 STEVEN HUNTER VICE PRESIDENT 3.00 X X 0 0 0 PATRICK KLEMENS VICE PRESIDENT 3.00 1.00 X X 0 0 0 THOMAS MACFADDEN VICE PRESIDENT 3.00 1.00 X X 0 0 0 RUSSELL MCNEILLY VICE PRESIDENT 3.00 X X 0 0 0 JEFFREY PANDOLFINO VICE PRESIDENT 3.00 X X 0 0 0 DANIEL PETERSON VICE PRESIDENT 3.00 X X 0 0 0 RONALD PETERSON VICE PRESIDENT 3.00 X X 0 0 0 ALLISON WAGGONER VICE PRESIDENT 3.00 X 0 0 0 PAUL BATEMAN BOARD MEMBER (TERMED 2/23) 3.00 X 0 0 0 RICHARD BENTON BOARD MEMBER 3.00 X 0 0 0 JANE BRYANT-KLETT BOARD MEMBER 3.00 X 0 0 0 STEVEN CHODASH DISTRICT CHAIR 3.00 X 0 0 0 MIKE DASHNAW DISTRICT CHAIR 3.00 X 0 0 0 ROBERT DOLD BOARD MEMBER 3.00 X 0 0 0 RICHARD GALLAGHER BOARD MEMBER 3.00 X 0 0 0 ARMIN GERHARDT BOARD MEMBER 3.00 X 0 0 0 PAUL HETTICH DISTRICT CHAIR (2/23) 3.00 X 0 0 0 ANDREW HOPKINS BOARD MEMBER 3.00 X 0 0 0 IAN HOPKINS DISTRICT CHAIR 3.00 X 0 0 0 DAN KEMPF BOARD MEMBER 3.00 X 0 0 0 RITHIK KHANNA BOARD MEMBER 3.00 X 0 0 0 ROBERT KRAUSE BOARD MEMBER 3.00 X 0 0 0 LARRY MARSHALL BOARD MEMBER 3.00 X 0 0 0 AMY MCJOYNT BOARD MEMBER 3.00 X 0 0 0 CURT NERENBERG BOARD MEMBER 3.00 X 0 0 0 MICHAEL NERHEIM BOARD MEMBER (TERMED 2/23) 3.00 X 0 0 0 GREGORY PINTER BOARD MEMBER 3.00 X 0 0 0 JENNIFER POWERS BOARD MEMBER 3.00 X 0 0 0 JOHN RIDDLE BOARD MEMBER 3.00 X 0 0 0 LEON ROCKINGHAM BOARD MEMBER 3.00 X 0 0 0 D KEITH ROSS BOARD MEMBER (TERMED 2/23) 3.00 X 0 0 0 S MICHAEL RUMMEL BOARD MEMBER 3.00 X 0 0 0 KEVIN RUPPRECHT BOARD MEMBER 3.00 X 0 0 0 ALPANA SAHU BOARD MEMBER 3.00 X 0 0 0 PAUL SCHMIDT BOARD MEMBER 3.00 1.00 X 0 0 0 STEVE SESTERHENN BOARD MEMBER 3.00 X 0 0 0 AYAL SHARVIT BOARD MEMBER 3.00 X 0 0 0 MATAN SHARVIT BOARD MEMBER 3.00 X 0 0 0 WILLIAM SHOLTEN BOARD MEMBER (TERMED 2/23) 3.00 X 0 0 0 JENNIFER SMITH BOARD MEMBER (TERMED 3/23) 3.00 X 0 0 0 HANNA SOL BOARD MEMBER 3.00 X 0 0 0 JOHN WOLFSON BOARD MEMBER 3.00 1.00 X 0 0 0 JEFFREY WYNE BOARD MEMBER 3.00 X 0 0 0 NICHOLAS ROBERTS SCOUT EXECUTIVE/CEO 40.00 1.00 X 204014 0 18127 ROBERT SINDA DIRECTOR OF SUPPORT SERVICES/COO 40.00 X 110975 0 17150 314989 0 35277 2 0 1 0 0 263194 714896 5820 978090 CAMPING ACTIVITIES 624100 837115 837115 OTHER SCOUTING ACTIVIT 624100 277967 277967 1115082 133901 133901 52135 0 52135 52135 52135 70957 263194 80799 -9842 -9842 970384 624283 346101 346101 COUNCIL PART. FEES 900099 364285 364285 119968 119968 484253 3099720 1945436 0 176194 121453 121453 84596 84596 350266 337583 12218 465 862297 831506 29663 1128 104868 100604 4108 156 78755 75554 3084 117 94628 91468 3044 116 92642 88343 4141 158 86093 86093 44098 44098 3490 3046 144 300 59687 47452 1671 10564 18798 17926 840 32 128757 125848 1839 1070 96993 95826 1124 43 136272 134534 1087 651 51148 51148 46273 44290 1910 73 131042 128648 2306 88 SUPPLIES 528697 521387 405 6905 EQUIPMENT RENTAL AND MA 59641 57948 1631 62 RECOGNITION AWARDS 55193 25823 294 29076 78058 73640 3293 1125 3313745 3058623 116900 138222 2438389 2515145 285870 254556 26926 21338 198940 253551 75062 80837 2295143 362949 1974217 1932194 5353469 6059273 289664 59549 10642537 11176443 84638 103858 83608 270848 241914 214462 29651 25455 439811 614623 X 3613546 3802662 6589180 6759158 10202726 10561820 10642537 11176443 X -214025 574668 -1549 X 0 1 X 1 0 X 2557036 2382904 1623963 2299766 978090 9841759 2557036 2382904 1623963 2299766 978090 9841759 1991605 7850154 99601 101097 89399 146358 133901 570356 59420 40600 -497 -12670 -9842 77011 10489126 10315948 0.74840 0.78100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6212667 52862 979509 729322 44098 6471618 5971425 978816 -474526 222580 40468 6212667 6070950 130487 636700 829620 37092 5971425 5712718 111402 435252 153415 35007 6070950 4170847 1007388 745240 181628 29129 5712718 0.31920 0.46970 0.21110 1 0 496350 496350 1522792 165664 1357128 263301 197285 66016 12700 12700 1932194 OPERATING LEASE LIABILITY 25455 25455 X 3628741 574668 -1549 573119 3055622 44098 44098 3099720 3396339 248145 248145 3148194 44098 121453 165551 3313745 PART IV, LINE 2B: THE COUNCIL MAINTAINS SEPARATE CUSTODIAL ACCOUNTS FOR COUNCIL TROOPS AND PACKS (COLLECTIVELY KNOWN AS UNITS), THE NATIONAL COUNCIL, AND OTHER GROUPS AND CREWS. THE CUSTODIAL ACCOUNT FOR THE NATIONAL COUNCIL CONTAINS ANNUAL SCOUT REGISTRATION FEES AND SUBSCRIPTIONS. CUSTODIAL ACCOUNTS HELD FOR COUNCIL UNITS ARE USED FOR PURCHASES FROM THE SCOUT SHOP, REGISTRATION FEES, AND OTHER PROGRAM FEES. CUSTODIAL ACCOUNTS FOR OTHER GROUPS AND CREWS ARE MAINTAINED FOR THE GROUP'S AND CREW'S ACTIVITY COSTS. PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND OF COUNCIL IS TO ENSURE THE FUTURE OF SCOUTING IN OUR COMMUNITY. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN POOLED INCOME FUND 57. CHANGE IN BENEFICIAL INTEREST IN CHARITABLE GIFT ANNUITIES 272. CHANGE IN VALUE OF LIFE ENDOWMENT PROGRAM -1,878. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEPRECIATION RECORDED THROUGH OTHER ENTITIES 248,145. PART XII, LINE 4B - OTHER ADJUSTMENTS: RELATED ORGANIZATION CONTRIBUTIONS 121,453. 1 COMMUNITY COUNSELING SERVICE CO LLC 527 MADISON AVE 5TH FLOOR NEW YORK NY 10022 FEASIBILITY STUDY 0 0 86071 -86071 86071 -86071 IL GOOD SCOUT DINNER 215574 178845 36729 576 36999 10520 GOLF TOURNAMENT 62457 41709 20748 19497 175 3 56120 42640 13480 3753 7763 1000 516 334151 263194 70957 23826 44762 1000 11211 80799 -9842 SCHEDULE G, PART I, LINE 2B, COLUMN (V) COMMUNITY COUNSELING SERVICE CO, LLC PROVIDED CONSULTATION AROUND A FEASIBILITY STUDY THAT THE COUNCIL USED TO THEN RUN A MAJOR GIFTS INITIATIVE AND SET UP A CAMPAIGN TO HELP LAUNCH. THEY DID NOT SOLICIT ON BEHALF OF THE ORGANIZATION. 1 WISCONSIN CAMPS OF NEIC BOY SCOUTS INC 850 FOREST EDGE DR VERNON HILLS IL 600613105 454395521 501(C)(3) 0 91394 FAIR MARKET VALUE REAL PROPERTY REAL PROPERTY DONATED TO IMPROVE THE EXISTING INFRASTRUCTURE OF THE WISCONSIN CAMPS AND TO ENHANCE THE SCOUTING EXPERIENCE. WISCONSIN BOY SCOUTS SOL CROWN NATURE APPRECIATION SOCIETY INC 850 FOREST EDGE DR VERNON HILLS IL 600613105 271570682 501(C)(3) 0 30059 FAIR MARKET VALUE REAL PROPERTY REAL PROPERTY DONATED TO IMPROVE THE EXISTING INFRASTRUCTURE OF THE WISCONSIN CAMPS AND TO ENHANCE THE SCOUTING EXPERIENCE. 2 0 REGISTRATION 376 61006 CAMPERSHIP 125 21590 SCHOLARSHIP 3 2000 PART I, LINE 2: THE COUNCIL MAINTAINED COMMUNICATION WITH THE GRANTEES TO MONITOR THE USE OF THE GRANTS. X X X 0 0 0 0 0 0 0 0 0 NICHOLAS ROBERTS SCOUT EXECUTIVE/CEO 202605 0 1132 0 277 0 3344 0 14783 0 222141 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 AYAL SHARVIT AND MATAN SHARVIT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION EXTENDS CHARTERS TO COMMUNITY ORGANIZATIONS TO PROVIDE THE SCOUTING PROGRAM TO THEIR YOUTH. EACH ORGANIZATION THAT CHARTERS ONE OR MORE UNITS HAS A CHARTER ORGANIZATION REPRESENTATIVE (MEMBER) THAT IS A VOTING MEMBER OF THE COUNCIL. THESE MEMBERS ARE CLASSIFIED AS "ACTIVE MEMBERS" PER THE ORGANIZATION'S BYLAWS. THERE ARE 3 OTHER CLASSES OF NON-VOTING MEMBERS: ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE BOARD OF THE COUNCIL IS ELECTED BY THE LOCAL COUNCIL FROM ITS ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS REQUIRE THE APPROVAL OF THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B IRS FORM 990 WILL BE ELECTRONICALLY PROVIDED IN ITS ENTIRETY TO THE MEMBERS OF THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING AND ALSO DISSEMINATED TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE MEMBERS OF THE BOARD, OFFICERS, AND KEY EMPLOYEES AT THE ANNUAL BUSINESS MEETING. MEMBERS OF THE BOARD, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST, WHICH ARE DEALT WITH ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 15 THE SCOUT EXECUTIVE'S COMPENSATION IS DETERMINED BY REFERENCE TO THE NATIONAL BOY SCOUTS OF AMERICA (BSA) SALARY GUIDELINES. A COMPENSATION TEAM CONDUCTS A COST OF LABOR REVIEW FOR ALL BSA COUNCILS AND LOCATIONS EVERY FIVE YEARS AND APPLIES THE DIFFERENTIALS TO THE SALARY RANGES. SALARIES ARE DETERMINED BASED ON GEOGRAPHIC LOCATION, SIZE OF COUNCIL, MEASURABLE PERFORMANCE METRICS AND WHETHER THERE WAS A RELOCATION. EVERYONE IS GRADED MINIMALLY ON AN ANNUAL BASIS. THE COUNCIL HAS A COMPENSATION COMMITTEE WHICH DETERMINES OTHER KEY EMPLOYEE COMPENSATION BASED ON NATIONAL COMPARABILITY DATA AND THE DECISIONS ARE DOCUMENTED IN BOARD MINUTES. MERIT BASED ANNUAL SALARY ADJUSTMENTS ARE DETERMINED BY THE COMMITTEE ALONG WITH THE BSA AREA DIRECTOR AND COUNCIL PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN POOLED INCOME FUND 57. CHANGE IN BENEFICIAL INTEREST IN CHARITABLE GIFT ANNUITIES 272. CHANGE IN VALUE OF LIFE ENDOWMENT PROGRAM -1,878. WISCONSIN CAMPS OF NEIC BOY SCOUTS INC 850 FOREST EDGE DR VERNON HILLS IL 600613105 454395521 PROMOTE AND SUPPORT SCOUTING PROGRAMS OF NORTHEAST ILLINOIS COUNCIL WI 501(C)(3) LINE 12A, I NORTHEAST ILLINOIS COUNCIL BOY SCOUTS OF AMERICA INC 1 BOY SCOUTS OF AMERICA DBA 129 WISCONSIN BOY SCOUTS SCNAS 850 FOREST EDGE DR VERNON HILLS IL 600613105 271570682 PROMOTE AND SUPPORT SCOUTING PROGRAMS OF NORTHEAST ILLINOIS COUNCIL WI 501(C)(3) LINE 12A, I NORTHEAST ILLINOIS COUNCIL BOY SCOUTS OF AMERICA INC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 WISCONSIN CAMPS OF NEIC BOY SCOUTS INC B 91394 FAIR MARKET VALUE