2024-07-30T10:48:22-04:00 2023-12-31 341639529 MCMANUS DOSEN & CO 7251 ENGLE RD STE 406 MIDDLEBURG HEIGHTS OH 441303400 990 2023-01-01 340714322 LAKE ERIE COUNCIL BOY SCOUTS OF AMERICA INC LAKE 2168616060 PO BOX 93388 CLEVELAND OH 44101 CARL BOYLES DIR. SUPPORT SERVICE 2168616060 2024-07-30 true true MICHAEL D MCMANUS CPA P00299019 4402433400 2024-07-30 2023 2024-08-08 14:25:15Z MARC RYAN 2241 WOODLAND AVE CLEVELAND OH 44115 5644003 false X WWW.LECBSA.ORG X 1912 OH THE LAKE ERIE COUNCIL, BSA IS DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORALE CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING; LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE: CUB SCOUTS, FOR BOYS AND GIRLS IN THE FIRST GRADE THROUGH FIFTH GRADE, SCOUTS BSA, FOR BOYS AND GIRLS WHO ARE 11 THROUGH 17 YEARS OF AGE,VENTURING, FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE LAKE ERIE COUNCIL ALSO SERVES YOUTH THROUGH EXPLORING, A CAREER AWARENESS AND DEVELOPMENT PROGRAM, AND WITH LEARNING FOR LIFE, A CLASSROOM BASED CHARACTER EDUCATION AND DEVELOPMENT PROGRAM ENCOMPASSING ELEMENTARY, JUNIOR HIGH AND HIGH SCHOOL AGE STUDENTS. THE LAKE ERIE COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL 40 39 129 3256 0 742733 1344878 1344951 1767058 568284 199000 1573074 1432958 4229042 4743894 0 0 2683967 2869158 0 288881 1511260 1825574 4195227 4694732 33815 49162 18872601 18810566 6863954 6057576 12008647 12752990 X THE LAKE ERIE COUNCIL, BSA IS DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORALE CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING; LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE: CUB SCOUTS, FOR BOYS AND GIRLS IN THE FIRST GRADE THROUGH FIFTH GRADE, SCOUTS BSA, FOR BOYS AND GIRLS WHO ARE 11 THROUGH 17 YEARS OF AGE,VENTURING, FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE LAKE ERIE COUNCIL ALSO SERVES YOUTH THROUGH EXPLORING, A CAREER AWARENESS AND DEVELOPMENT PROGRAM, AND WITH LEARNING FOR LIFE, A CLASSROOM BASED CHARACTER EDUCATION AND DEVELOPMENT PROGRAM ENCOMPASSING ELEMENTARY, JUNIOR HIGH AND HIGH SCHOOL AGE STUDENTS. THE LAKE ERIE COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL false false 4155724 1767058 6,346 YOUNG PEOPLE IN NORTHERN OHIO ARE BENEFITING FROM THE BOY SCOUT PROGRAM. THE SCOUTS HELP TO MOLD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. THE ORGANIZATION BELIEVES AND, THROUGH NEARLY A CENTURY OF EXPERIENCE, UNDERSTANDS THAT HELPING YOUTH PUTS US ON A PATH TOWARD A MORE CONSCIENTIOUS, RESPONSIBLE, AND PRODUCTIVE SOCIETY. THE ORGANIZATION, WITH PROGRAMS FOR YOUNG MEN AND WOMEN HELPS MEET THE FOLLOWING SIX ESSENTIAL NEEDS OF YOUNG PEOPLE: MENTORING, LIFELONG LEARNING, FAITH TRADITIONS, SERVING OTHERS, HEALTHY LIVING & BUILDING CHARACTER. 4155724 true true false false false false false false false true true false false false true false true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 1 0 true 129 true false false false false false false false false X 40 39 false false false false false false false true true false false false true true true true true true true false OH X X CARL BOYLES 2168616060 2241 WOODLAND AVE CLEVELAND OH 44115 MARC RYAN CEO/SECRETAR 40.00 X X 237120 0 36071 CARL BOYLES DIR. SUPPORT 40.00 X 156306 0 34023 P THOMAS AUSTIN BOARD MEMBEE 2.00 X 0 0 0 STEPHEN BALES LEGAL COUNSE 2.00 X X 0 0 0 HUNTER BENSON BOARD MEMBER 2.00 X 0 0 0 FRITZ BERCKMUELLER BOARD MEMBER 2.00 X 0 0 0 ARTHUR BERNSTEIN COUNCIL CHAI 2.00 X 0 0 0 NATE BISSELL BOARD MEMBER 2.00 X 0 0 0 DAVID BLANK BOARD MEMBER 2.00 X X 0 0 0 MICHAEL C BRADY BOARD MEMBER 2.00 X 0 0 0 MATTHEW CLODWICK BOARD MEMBER 2.00 X 0 0 0 JOHN DEDINSKY BOARD MEMBER 2.00 X 0 0 0 DALE DEGIROLAMO BOARD MEMBER 2.00 X 0 0 0 DAN DEVILLE BOARD MEMBER 2.00 X 0 0 0 RALPH DISE JR BOARD MEMBER 2.00 X 0 0 0 MARK EISELE VICE PRESIDE 2.00 X X 0 0 0 MARK FILIPPELL BOARD MEMBER 2.00 X 0 0 0 WILLIAM L GARRISON BOARD MEMBER 2.00 X 0 0 0 TIMOTHY GRESS BOARD MEMBER 2.00 X 0 0 0 DONALD GROSZEK BOARD MEMBER 2.00 X X 0 0 0 JASON JONES BOARD MEMBER 2.00 X 0 0 0 DONALD KAATZ PAST PRESIDE 2.00 X X 0 0 0 DR RICHARD KELLER BOARD MEMBER 2.00 X 0 0 0 HOWARD LEWIS BOARD MEMBER 2.00 X X 0 0 0 JAMES MCCLURG BOARD MEMBER 2.00 X 0 0 0 CONNOR MACKOVJAK BOARD MEMBER 2.00 X 0 0 0 TRACEY MEILANDER BOARD MEMBER 2.00 X 0 0 0 BERT MOYAR BOARD MEMBER 2.00 X 0 0 0 MARK MROCZYNSKI BOARD MEMBER 2.00 X 0 0 0 CHUCK NUSBAUM BOARD MEMBER 2.00 X 0 0 0 STEVEN M OTT BOARD MEMBER 2.00 X 0 0 0 THOMAS POE BOARD MEMBER 2.00 X 0 0 0 GEOFFREY RITTS TREASURER 2.00 X X 0 0 0 BRENT ROEBUCK BOARD MEMBER 2.00 X 0 0 0 MARK SCHARIO BOARD MEMBER 2.00 X 0 0 0 MICHAEL SNYDER BOARD MEMBER 2.00 X 0 0 0 STEPHEN STEFANKO BOARD MEMBER 2.00 X 0 0 0 JOSEPH B SWARTZ BOARD MEMBER 2.00 X 0 0 0 SETH TOMASCH VICE PRESIDE 2.00 X X 0 0 0 STEVEN TYLER BOARD MEMBER 2.00 X 0 0 0 ALAN ZANG BOARD MEMBER 2.00 X 0 0 0 393426 70094 2 false true false MAPLEVALE FARMS INC 2063 ALLEN STREET EXTENSION FALCONER NY 14733 FOOD & EQUIP. 175876 1 34342 89977 401912 125638 693009 1344878 CAMPING 1172426 1172426 ACTIVITIES 594632 594632 1767058 199000 199000 242456 401912 192226 50230 28623 1058050 707883 350167 350167 OIL AND GAS 833399 833399 OTHER 199162 199162 1032561 4743894 1143961 2233448 463540 403282 27811 32447 1995027 1735674 119701 139652 237177 206344 14231 16602 173414 150870 10405 12139 73146 63637 4389 5120 30677 26689 1841 2147 45342 39447 2721 3174 79349 69034 4761 5554 183151 159341 10989 12821 152688 132839 9161 10688 95277 82891 5717 6669 512410 445796 30745 35869 99975 86978 6998 5999 PROGRAM AND SUPPLIES 541962 541962 RECOGNITION AWARDS 10947 10290 657 SPECIFIC ASSISTANCE 650 650 4694732 4155724 250127 288881 335551 528681 3300 3300 359210 379873 38638 31593 317962 373719 47304 42711 14231694 9172454 5478638 5059240 12291998 12391449 18872601 18810566 103396 62436 95030 42394 6546918 5546918 118610 405828 6863954 6057576 X 4586905 5331248 7421742 7421742 12008647 12752990 18872601 18810566 X 49162 695181 X false false false X 752104 909023 1188827 742733 1344878 4937565 752104 909023 1188827 742733 1344878 4937565 4937565 341255 228957 342246 615127 199000 1726585 2806516 834121 78126 1895092 2069897 7683752 14347902 7773173 0.34410 0.31530 X PART II, LINE 10 CAMPING 5,613,855 ACTIVITIES 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11819879 1940834 -1478995 -251444 12030274 13958248 61365 -1399152 -568286 -232296 11819879 13924917 1331897 -1232718 -65847 13958249 13966760 3781 893624 -812479 -126769 13924917 12013852 2351820 -208185 -190727 13966760 0.56600 0.43400 false false 1066792 1066792 8282827 6141522 2141305 1634749 1608920 25829 2420476 1422012 998464 826850 826850 5059240 CUSTODIAL ACCOUNTS 403687 OTHER 2141 405828 4743894 4743894 4743894 4694732 4694732 4694732 SPORTING CLAYS 192889 148450 44439 49753 BOURBON & BBQ 145539 81467 64072 35449 7 305940 171995 133945 107024 644368 401912 242456 192226 192226 50230 false false false false false false false false false MARC RYAN CEO/SECRETARY 237120 36071 273191 CARL BOYLES DIR. SUPPORT SERVICE 156306 34023 190329 FORM 990 - ORGANIZATION'S MISSION THE LAKE ERIE COUNCIL, BSA IS DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORALE CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING; LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE: CUB SCOUTS, FOR BOYS AND GIRLS IN THE FIRST GRADE THROUGH FIFTH GRADE, SCOUTS BSA, FOR BOYS AND GIRLS WHO ARE 11 THROUGH 17 YEARS OF AGE,VENTURING, FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE LAKE ERIE COUNCIL ALSO SERVES YOUTH THROUGH EXPLORING, A CAREER AWARENESS AND DEVELOPMENT PROGRAM, AND WITH LEARNING FOR LIFE, A CLASSROOM BASED CHARACTER EDUCATION AND DEVELOPMENT PROGRAM ENCOMPASSING ELEMENTARY, JUNIOR HIGH AND HIGH SCHOOL AGE STUDENTS. THE LAKE ERIE COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL ORGANIZED FAMILY CAMPS, CAMPOREES, SUMMER CAMPS, NATIONAL JAMBOREES AND HIGH ADVENTURE CAMPING. A SECOND METHOD FOR ACHIEVING THE MISSION IS THROUGH THE AWARDS AND RECOGNITION YOUTH RECEIVE FROM ACHIEVEMENT OF SKILLS, PARTICIPATION IN ACTIVITIES, COMMUNITY SERVICE AND ADVANCEMENT WITHIN THE VARIOUS PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF FORM 990 WILL BE PROVIDED TO THE GOVERNING BOARD AS WELL AS THE PRESIDENT/CEO OF THE ORGANIZATION. AT THAT TIME, THE PRESIDENT/CEO WILL REVIEW THE 990 WITH THE AUDIT COMMITTEE AND FISCAL OFFICER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE PRESIDENT/CEO IS IN AGREEMENT WITH THE AUDIT COMMITTEE AND THE FISCAL OFFICER ON THE FINISHED FORM 990, IT WILL BE SIGNED BY THE PRESIDENT/CEO, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE PROVIDED TO ALL THE OFFICERS, DIRECTORS AND TRUSTEES UPON THEIR REQUEST. FORM 990, PAGE 6, PART VI, LINE 12C AS PART OF AN ONGOING PROCESS THE LAE ERIE COUNCIL, B.S.A. REVIEWS EMPLOYEES, VOLUNTEERS, DONORS, CONTRACTORS AND VENDORS TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS. THE GCC HAS ALL PROFESSIONAL STAFF, WHICH INCLUDES ANYONE WITH SPENDING AND CHECK SIGNING AUTHORITY, TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE GCC CONFLICT OF INTEREST STATEMENT IS READ AND REVIEWED AT THE ANNUAL MEETING AND APPROVED BY OUR VOLUNTEER BOARD. LARGE CONTRACTS ARE REVIEWED BY SUB COMMITTEES OF THE BOARD BEFORE BEING APPROVED AT THE BOARD LEVEL. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR ALL EMPLOYEES IS REVIEWED BY THE COMPENSATION AND BENEFITS COMMITTEE. INDEPENDENT COMPARABILITY DATA HAS BEEN PROVIDED BY TOWERS PERRIN, A NATIONAL CONSULTANT FOR OUR SALARY SCHEDULES. GUIDELINES ARE PROVIDED BY THE NATIONAL OFFICE IN REGARDS TO BASE SALARY, GRADE, TENURE AND COST OF LIVING INCREASES OR DECREASES. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR ALL EMPLOYEES IS REVIEWED BY THE COMPENSATION AND BENEFITS COMMITTEE. INDEPENDENT COMPARABILITY DATA HAS BEEN PROVIDED BY TOWERS PERRIN, A NATIONAL CONSULTANT FOR OUR SALARY SCHEDULES. GUIDELINES ARE PROVIDED BY THE NATIONAL OFFICE IN REGARDS TO BASE SALARY, GRADE, TENURE AND COST OF LIVING INCREASES OR DECREASES. FORM 990, PAGE 6, PART VI, LINE 19 THE PUBLIC CAN REQUEST GOVERNING DOCUMENTS, WHICH WOULD BE REVIEWED BY THE BOARD TO DETERMINE IF THE REQUESTED DOCUMENTS ARE APPROPRIATE TO RELEASE. FORM 990, PART XI, LINE 9 MARKET VALUATIONS 695,181