2025-06-06T07:18:41-05:00 2024-12-31 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66505 990 2024-01-01 480545921 Boy Scouts of America Council 192 Coronado Area BOYS 7858274461 644 S Ohio Salina KS 67401 Kyle Smith Scout Executive 7858274461 2025-06-06 1 0 Eric Kientz CPA P01526012 7854779053 2024 2025-03-06 01:10:19Z Kyle Smith 644 S Ohio Salina KS 67401 1441499 0 X https://www.coronadoscout.org/ X 1938 KS The mission of the Coronado Area Council, Boy Scouts of America is 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. 29 29 73 757 0 0 692438 736413 289321 261643 5000 14902 139624 118899 1126383 1131857 22996 25083 0 0 743330 834318 0 0 213443 718496 743204 1484822 1602605 -358439 -470748 5364875 5386086 935816 1194163 4429059 4191923 The Coronado Area Council, Boy Scouts of America will prepare every eligible youth in 32 counties of northcentral and northwest Kansas to become a responsible, participating citizen and leader who is guided by thescout oath and scout law. 0 0 1199793 25083 415392 The primary activity of the Coronado Area Council, Boy Scouts of America is to operate the following scouting programs: Cub Scouts, Boy Scouts, Varsity Scouting, Venturing, and Order of the Arrow. 1199793 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 73 1 0 0 0 0 0 0 0 0 0 0 X 29 29 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 0 1 1 1 1 0 X The Organization 7858274461 644 S Ohio Salina KS 67401 Mark Herpich President 3.00 X X 0 0 0 Jerry Eaton Commissioner 3.00 X X 0 0 0 Bob Hamman Past President 3.00 X X 0 0 0 Eric Williams Treasurer 3.00 X X 0 0 0 John Foster Vice President 3.00 X X 0 0 0 Ed Chandler Vice President 3.00 X X 0 0 0 Robert Copple Vice President 3.00 X X 0 0 0 Paul Adams Vice President 3.00 X X 0 0 0 Dakota Coomes Legal Counsel 3.00 X X 0 0 0 Aaron Cunningham Member at Large 1.00 X 0 0 0 Charles Peckham Member at Large 1.00 X 0 0 0 Dale Heuszel Member at Large 1.00 X 0 0 0 Dana Cunningham Member at Large 1.00 X 0 0 0 Dave Tangeman Member at Large 1.00 X 0 0 0 Frieda Mai Weis Member at Large 1.00 X 0 0 0 George Wyatt Member at Large 1.00 X 0 0 0 James Walker Member at Large 1.00 X 0 0 0 Janet Hanson Member at Large 1.00 X 0 0 0 Jim Gardner Member at Large 1.00 X 0 0 0 Jon Cranmer Member at Large 1.00 X 0 0 0 Kevin Gwinner Member at Large 1.00 X 0 0 0 Kim Whetzel Member at Large 1.00 X 0 0 0 Linda Weis Member at Large 1.00 X 0 0 0 Mark Bell Member at Large 1.00 X 0 0 0 Mike Dodson Member at Large 1.00 X 0 0 0 Roger Schneider Member at Large 1.00 X 0 0 0 Shellee Callahan Member at Large 1.00 X 0 0 0 Thomas Roberts Member at Large 1.00 X 0 0 0 Tom Neill Member at Large 1.00 X 0 0 0 Kyle Smith Scout Executive 40.00 X 114395 0 7143 114395 0 7143 1 0 0 0 0 18750 105640 612023 736413 Camping 900099 189329 189329 Activities 900099 72314 72314 261643 14902 14902 0 105640 34850 -34850 -34850 409002 274792 134210 134210 Miscellaneous revenue 900099 19539 19539 19539 1131857 415392 0 -19948 25083 25083 124048 70707 24810 28531 504990 332267 80336 92387 58375 37126 9883 11366 103557 91282 6934 5341 43348 27896 7187 8265 15400 15400 21104 13628 919 6557 239790 202575 10707 26508 5981 5036 419 526 99402 87239 5378 6785 49358 33318 8685 7355 25930 24955 975 49090 27981 9818 11291 30441 30441 136207 128312 3672 4223 67361 60358 3257 3746 Dues 3140 1589 989 562 1602605 1199793 189369 213443 113584 55543 50378 47201 3481 2078 49905 57717 41661 34846 4914526 2583802 2437835 2330724 2313937 2458622 354094 399355 5364875 5386086 30218 71211 14136 6378 88082 59330 21405 335269 781975 721975 935816 1194163 X 1246690 758214 3182369 3433709 4429059 4191923 5364875 5386086 X -470748 247688 -14076 X X 0 1 X 1 0 X 603437 716232 916412 692438 736413 3664932 603437 716232 916412 692438 736413 3664932 1424083 2240849 -22233 -25601 4000 5000 14902 -23932 115913 119239 235152 15583 16516 32099 3908251 1399560 0.57340 0.58200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1866147 74335 81299 2021781 1664355 120793 223988 142989 1866147 2047769 40772 -333998 90188 1664355 1878523 24199 145047 2047769 1724365 21518 133052 412 1878523 0.01000 0.99000 0 0 25200 25200 4266864 2086065 2180799 607295 497737 109558 15167 15167 2330724 Beneficial interests in community foundations 399355 399355 X 1365469 247688 -14076 233612 1131857 0 1131857 1602605 0 1602605 0 1602605 Part IV, Line 2b: The Council holds certain funds which belong to local units and programs which have been placed on deposit with the Council for registrations and programs. These funds are maintained by the Council in its checking accounts and are available to the local units and programs at their request. Part V, Line 4: The Council's endowment fund includes board designated and donor restricted resources and are held for a variety of purposes, each of which are relevant to the operation of scouting activities. Invested funds are managed in such a way so as to produce a moderate yield available for appropriation each year while preserving the principal of the fund. Part X, Line 2: The Council is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Council qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Council is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Council is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the years ended December 31, 2024 and 2023, the Council has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Council are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. Part XI, Line 2d - Other Adjustments: Change in beneficial interests in community foundations -14,076. KS Sportsmen 41603 41603 14694 2093 274 Corporate Pinewood Derby 24060 24060 1081 6 39977 39977 10150 3814 1000 1744 105640 105640 24844 5907 1000 3099 34850 -34850 1 Specific assistance to individuals for after school programs, scholarships, camperships, uniforms, literature and registrations 536 25083 Part I, Line 2: Individuals may request specific assistance by completing an application. The application is then reviewed and approved by management of the Council. Financial assistance is then awarded based on funding availability and on the number of requests received. Form 990, Part VI, Section A, line 2 Aaron Cunningham and Dana Cunningham 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, regular members of the executive board, and officers of the corporation other than the scout executive. Form 990, Part VI, Section A, 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 also vote in regular and special meetings on matters including but not limited to whether to merge with another council or councils. Form 990, Part VI, Section B, line 11b There is a detailed review of IRS Form 990 by the audit committee chair and then the return is presented to the baord for approval before filing. Form 990, Part VI, Section B, line 12 At least once a year, the Council distributes a conflict of interest certification and disclosure form to its officers, directors and professional employees. The covered persons are required to complete and sign the certification and disclosure form which is retained in the Council files. The certification and disclosures forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the Council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The scout executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest. Form 990, Part VI, Section B, line 15 Each year the council president appoints an independent compensation and benefits committee whose responsibilities are to review the performance of the scout executive and to establish a compensation package for him or her subject to approval by the executive board. The compensation of the scout executive 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 agreement. The same process is used to determine compensation packages for key employees which are also based on performance reviews conducted by the scout executive. Form 990, Part VI, Section C, line 19 Public disclosure copies are available upon written request submitted to the Council's corporate office. Form 990, Part XI, line 9: Change in beneficial interests in community foundations -14,076. Form 990, Part XII, Line 2c: There has been no change in the process used to oversee the annual audit.