2024-11-12T13:11:48-05:00 2023-12-31 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2023-01-01 460224539 BLACK HILLS AREA COUNCIL INC BOY SCOUTS OF AMERICA 695 BLAC 6053422824 144 NORTH STREET RAPID CITY SD 57701 ADAM HOUGH SCOUT EXEC/CEO 6053422824 2024-11-12 true true JEANETTE SCHROEDER CPA P00479382 6053425630 2024-11-12 2023 2024-10-15 13:58:12Z ADAM HOUGH 144 NORTH STREET RAPID CITY SD 57701 1344287 false X WWW.BLACKHILLSBSA.ORG X 1982 SD THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 19 19 43 319 0 200373 183766 628700 494666 5887 23609 167521 152826 1002481 854867 0 0 462071 438835 0 15255 769086 600866 1231157 1039701 -228676 -184834 1311252 1145033 267075 253700 1044177 891333 X THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 910514 548046 THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2023, 540 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS. 910514 true true false false false false false false true true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 43 true false false false false false false false false false false false false X 19 19 false false false false true true true true true false true true true true true true true true true true false X ADAM HOUGH 6053422824 144 NORTH STREET RAPID CITY SD 57701 ADAM HOUGH SCOUT EXEC/C 40.00 X 73908 0 10595 COREY DAVIS FORMER CEO 40.00 X 10517 0 1155 DAWN BAKER CONTROLLER 40.00 X 32785 0 6705 KIMBERLEY JACKSON COUNCIL PRES 3.50 X X 0 0 0 BRAD FISCHER PAST PRESIDE 3.50 X X 0 0 0 JOEL BICE VP PROGRAM 3.50 X X 0 0 0 BOB MORCOM VP PROPERTIE 3.50 X X 0 0 0 TIM RENSCH VP LEGAL 3.50 X X 0 0 0 QUENTIN RIGGINS VP ADMINISTR 3.50 X X 0 0 0 SHARON RENDON VP MEMBERSHI 3.50 X X 0 0 0 IAN MAHARAJH COUNCIL TREA 3.50 X X 0 0 0 MICHAEL LEWIS COUNCIL COMM 3.50 X X 0 0 0 CAROL BOYLES DIRECTOR 1.00 X 0 0 0 DAVID HYINK DIRECTOR 1.00 X 0 0 0 DON KELLOGG DIRECTOR 1.00 X 0 0 0 JEFFERY MERCHANT DIRECTOR 1.00 X 0 0 0 SHAYE KRCIL DIRECTOR 1.00 X 0 0 0 BLAKE GARDNER DIRECTOR 1.00 X 0 0 0 NORMAN SORENSEN DIRECTOR 1.00 X 0 0 0 MCKAY DAYTON DIRECTOR 1.00 X 0 0 0 PAGE HUDSON DIRECTOR 1.00 X 0 0 0 BRENDA HAAR DIRECTOR 1.00 X 0 0 0 117210 18455 false false false 183766 500 183766 CAMPING FEES 713990 362356 362356 ACTIVITY FEES 713990 132310 132310 494666 9647 9647 16140 16140 16140 16140 279153 265191 13962 13962 13962 251341 168035 83306 83306 94033 56194 37839 37839 MISCELLANEOUS 900099 15541 15541 15541 854867 548046 123055 135665 111286 23823 556 233860 213146 20230 484 4030 3305 708 17 34533 28327 6064 142 30747 26771 3884 92 31075 31075 5195 4261 912 22 11358 9992 1334 32 1382 1282 100 60502 53317 6237 948 80950 76721 3845 384 60616 58147 2347 122 58578 50887 560 7131 4899 4150 732 17 19884 16310 3491 83 52036 51217 800 19 34272 28288 5846 138 PROGRAM SUPPLIES 172157 166450 769 4938 MISCELLANEOUS 7962 6657 1275 30 1039701 910514 113932 15255 14596 14870 212162 8935 78475 22343 28657 44528 41106 52805 2148684 1595716 605005 552968 285592 394523 45659 54061 1311252 1145033 37130 42578 27369 11955 49105 27167 153471 172000 267075 253700 X 626610 410121 417567 481212 1044177 891333 1311252 1145033 X -184834 31985 5 X false true X true false X 220292 358274 403333 200373 183766 1366038 614178 117090 655923 761837 604240 2753268 463654 289863 312943 311316 251341 1629117 1298124 765227 1372199 1273526 1039347 5748423 5000 27500 47268 78520 36743 195031 5000 27500 47268 78520 36743 195031 5553392 11806 8978 6923 26372 25787 79866 11806 8978 6923 26372 25787 79866 1309930 774205 1379122 1299898 1065134 5828289 0.95280 0.97190 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 384957 14579 50205 449741 597460 9719 -84394 137828 384957 497006 38635 61819 597460 730802 3140 66571 303507 497006 581536 49166 125100 25000 730802 0.02810 0.97190 false false 45901 45901 1731596 1257747 473849 371187 337969 33218 552968 X 881658 31985 31985 849673 5194 5194 854867 1034502 1034502 5194 5 5199 1039701 SCHEDULE D, PAGE 2, PART IV, LINE 2B CUSTODIAL LIABILITY ACCOUNTS REPRESENT AMOUNTS COLLECTED FROM INDIVIDUAL SCOUT UNITS AND ARE HELD ON THEIR BEHALF FOR FUTURE EXPENSES OF PROGRAM ACTIVITIES, CAMP, OR MERCHANDISE. SCHEDULE D, PAGE 2, PART V, LINE 4 ALL ENDOWMENT FUNDS ARE INTENDED TO SUPPORT GENERAL OPERATIONS OF THE ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIVEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AND, ACCORDINGLY, NO LIABILITY FOR UNRECOGNIZED TAX POSITIONS HAS BEEN RECORDED AS OF DECEMBER 31, 2023. SCHEDULE D, PAGE 4, PART XII, LINE 4B ROUNDING 5 POPCORN SALES 251341 251341 168035 251341 251341 168035 168035 83306 FORM 990 - ORGANIZATION'S MISSION THE COUNCIL PROMOTES, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 2, PART III, LINE 4A THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2023, 540 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW: THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THEREFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY A QUALIFIED CPA AND REVIEWED IN DETAIL BY THE COUNCIL PRESIDENT, SCOUT EXECUTIVE, AND CONTROLLER. A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD OF DIRECTOR MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND REAFFIRMED ANNUALLY BY VOTE OF THE BOARD OF DIRECTORS. EACH BOARD MEMBER SIGNS AN ANNUAL DISCLOSURE STATEMENT INDICATING IF ANY CONFLICTS OF INTEREST EXIST. THE STATEMENT IS REVIEWED BY THE SCOUT EXECUTIVE AND RETAINED IN COUNCIL FILES. NO BOARD MEMBER CAN PARTICIPATE BY DISCUSSION, VOTING, OR ANY OTHER ACTION WHICH RELATES TO ANY TRANSACTION INVOLVING A CONFLICT OF INTEREST. ANY SUCH CONFLICT OF INTEREST MUST BE DISCLOSED TO THE CHAIRMAN, WHO MAY REQUIRE THE INDIVIDUAL TO LEAVE THE MEETING DURING THE DISCUSSION AND VOTING ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA HAS SPECIFIC CRITERIA FOR EXECUTIVE COMPENSATION, TO INCLUDE THE SCOUT EXECUTIVE. THE NATIONAL ATTORNEY AND THE NATIONAL EXECUTIVE COMPENSATION COMMITTEE HAS REVIEWED AND APPROVED THE CRITERIA. THE ORGANIZATION IS IN FULL COMPLIANCE WITH THE CRITERIA AND DOCUMENTS SUCH IN THE BOARD MINUTES. THE COUNCIL PRESIDENT ANNUALLY APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE COUNCIL PRESIDENT ANNUALLY APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE SCOUT EXECUTIVE. FORM 990, PART XI, LINE 9 ROUNDING 5