2025-11-13T10:50:10-05:00 2024-12-31 310787612 KENTNER SELLERS LLP 801 FALLS CREEK DR VANDALIA OH 453779695 990 2024-01-01 344427945 ERIE SHORES COUNCIL BOY SCOUTS OF AMERICA ERIE 4192417293 PO BOX 8728 TOLEDO OH 436230728 ANDREW CURRAN INTR SCOUT EXECUTIVE 4192417293 2025-11-12 true true MARK SMITH P00369004 9378981376 2025-11-12 X 2024 2025-03-06 01:10:19Z ANDREW CURRAN PO BOX 8728 TOLEDO OH 43623 4803325 false X WWW.ERIESHORESCOUNCIL.ORG X 1948 OH THE ERIE SHORES COUNCIL, BOY SCOUTS OF AMERICA, SERVES FAMILIES IN LUCAS, WOOD, OTTAWA AND SANDUSKY COUNTIES AS WELL AS SWANTON IN NORTHWEST OHIO. THE COUNCIL DELIVERS PROGRAMS THROUGH COORDINATING THE EFFORTS OF VOLUNTEERS. SCOUTING PROGRAMS FOCUS ON PROVIDING EDUCATION EXPERIENCES THROUGH SETTING GOALS AND WORKING AS A TEAM AND IN LEADERSHIP ROLES. MEMBERS OF THE SCOUTING PROGRAM LEARN THROUGH PASSIVE ADULT ROLE MODELS AS WELL AS THROUGH PEER MENTORING. PROGRAMS ARE OFFERED TO EVERYONE AGES 5 TO 21. 45 45 190 1318 0 1461839 1258445 1473597 1271646 143505 239876 514387 533238 3593328 3303205 17543 54199 0 2067054 1925632 0 327251 1614060 1812975 3698657 3792806 -105329 -489601 11699848 11500162 599139 703625 11100709 10796537 X THE ERIE SHORES COUNCIL, BOY SCOUTS OF AMERICA, SERVES FAMILIES IN LUCAS, WOOD, OTTAWA AND SANDUSKY COUNTIES AS WELL AS SWANTON IN NORTHWEST OHIO. THE COUNCIL DELIVERS PROGRAMS THROUGH COORDINATING THE EFFORTS OF VOLUNTEERS. SCOUTING PROGRAMS FOCUS ON PROVIDING EDUCATION EXPERIENCES THROUGH SETTING GOALS AND WORKING AS A TEAM AND IN LEADERSHIP ROLES. MEMBERS OF THE SCOUTING PROGRAM LEARN THROUGH PASSIVE ADULT ROLE MODELS AS WELL AS THROUGH PEER MENTORING. 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IMPACT 1.00 X X 0 0 0 LARRY CAFFRO ALPHA PHI OM 1.00 X 0 0 0 CHIP CARSTENSEN FOS- MAJOR G 1.00 X 0 0 0 SHAWN CHOWDHARY COUNCIL PRES 1.00 X X 0 0 0 ALAN FULLENKAMP VP- MEMBERSH 1.00 X X 0 0 0 NOAH HAGEDORN BOARD MEMBER 1.00 X 0 0 0 BRIAN HAHN VP OF STRATE 1.00 X X 0 0 0 GARY HARDEN VP & LEGAL C 1.00 X X 0 0 0 ANDY HUDEC NATIONAL CAM 1.00 X 0 0 0 BRAD JOHNSON COUNCIL COMM 1.00 X X 0 0 0 JACQUELINE JOHNSON BOARD MEMBER 1.00 X 0 0 0 JOHN JONES BOARD MEMBER 1.00 X 0 0 0 JOHN KRAJESKI MEMBERSHIP C 1.00 X 0 0 0 JIM LAYMAN COUNCIL TREA 1.00 X X 0 0 0 COLIN MCHUGH SPORTING CLA 1.00 X 0 0 0 STEVE MCNALLY VP - OPERATI 1.00 X X 0 0 0 PAM MOHLER VP - ADMINIS 1.00 X X 0 0 0 TIM MYERS PROPERTIES C 1.00 X 0 0 0 FR JOE NEWMAN BOARD MEMBER 1.00 X 0 0 0 MATT OBERTS BOARD MEMBER 1.00 X 0 0 0 RYAN ODENDAHL BOARD MEMBER 1.00 X 0 0 0 LINDA PARRA DEIB COMMITT 1.00 X 0 0 0 DANIEL PEFFLEY BOARD MEMBER 1.00 X 0 0 0 WILLIE PERRYMAN BOARD MEMBER 1.00 X 0 0 0 LINDA POCOCK FUNDRAISING 1.00 X 0 0 0 PATRICK RICHARDSON BOARD MEMBER 1.00 X 0 0 0 STEVE SCHARF SPORTING CLA 1.00 X 0 0 0 STEVE SCHULT PRESIDENT EL 1.00 X X 0 0 0 MARC SEIGAR MEMBERSHIP C 1.00 X 0 0 0 DAN SILVERS SHOOTING SPO 1.00 X 0 0 0 BOB THOMPSON MEMBER AT LA 1.00 X X 0 0 0 ERIC TIMM VP OF PROGAM 1.00 X X 0 0 0 JENNIFER VANCIL SPECIAL AWAR 1.00 X 0 0 0 JIM WEIDNER SWAN CREEK D 1.00 X 0 0 0 SUSAN WHITE COPE 1.00 X 0 0 0 JIM WILSON VP & PAST CO 1.00 X X 0 0 0 SHAUN WITTMER FINANCE COMM 1.00 X 0 0 0 ALLEN ZIEMKIEWICZ VP OF PROPER 1.00 X X 0 0 0 219548 1 false false false 507134 22500 728811 1258445 PIONEER RESERVATION 900099 892421 892421 CAMP MIAKONDA 900099 263248 263248 SCOUT ACTIVITIES 900099 115977 115977 1271646 127380 127380 804572 55020 747096 57476 55020 112496 112496 1066032 622320 443712 443712 201743 130704 71039 71039 OTHER REVENUE COUNCIL GENERAL 900099 17359 17359 RENTS 900099 1128 1128 18487 3303205 1455181 589579 54199 54199 219548 182949 17674 18925 1291598 1076289 103973 111336 277896 231570 22371 23955 136590 113821 10995 11774 274576 221537 18323 34716 29000 24165 2335 2500 19483 16236 1568 1679 36049 30041 2902 3106 17911 14925 1442 1544 232017 193340 18677 20000 91213 76007 7343 7863 10295 8579 829 887 70331 70331 349827 291511 28161 30155 58244 48534 4689 5021 SUPPLIES 341117 284253 27460 29404 RENT & MAINTENANCE OF EQU 101479 84563 8169 8747 RECOGNITION AWARDS 79916 66594 6433 6889 OTHER EXPENSES 44390 36991 3573 3826 57127 47605 4598 4924 3792806 3174040 291515 327251 167327 278018 126744 75162 34580 28703 350000 109905 127647 64119 26878 12138281 6286602 6034060 5851679 4787205 5092669 25908 19406 11699848 11500162 147237 131974 368674 496981 57320 55264 25908 19406 599139 703625 X 8225094 8239775 2875615 2556762 11100709 10796537 11699848 11500162 X -489601 348790 206639 -370000 X false true X true false X 2030475 2021921 1532329 1461839 1258445 8305009 2030475 2021921 1532329 1461839 1258445 8305009 8305009 250526 444715 125087 163889 164511 1148728 632020 878876 922003 1021751 1066032 4520682 13974419 6734310 0.59430 0.63710 X PART II, LINE 10 GROSS INC FROM FUNDRAISING EVENTS 3,454,650 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 10965953 55339 1139803 -370000 82776 45366 12402953 9690126 49686 1018869 -430000 181934 40794 10965953 14521929 94660 -2442341 2251154 188506 44462 9690126 13340372 22203 1391351 179544 52453 14521929 13201568 108634 987897 713574 194673 49480 13340372 0.90710 0.09290 false true true 221979 221979 9336978 4529349 4807629 1065177 936534 128643 1514147 820719 693428 5851679 LT OPERATING LEASE LIABILITY 12606 ST OPERATING LEASE LIABILITY 6800 19406 X 3858634 348790 206639 555429 3303205 3303205 3792806 3792806 3792806 SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE FUNDS FOR THE BENEFIT OF THE ERIE SHORES COUNCIL BOY SCOUTS OF AMERICA TO COVER OPERATING AND CAPITAL EXPENDITURES. SCHEDULE D, PAGE 3, PART X THE COUNCIL HAS ADOPTED THE PROVISION OF FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS; ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. POPCORN SALES 911896 911896 565322 SPORTING CLAYS 113210 113210 520 3643 24532 1 40926 40926 28303 1066032 1066032 520 3643 618157 622320 443712 SCHEDULE G, PART IV DETAIL OF OTHER EVENTS: - COFFEE SALE true SCOUT REACH PROGRAM 54199 CASH SCHEDULE I, PAGE 1, PART I, LINE 2 MONEY IS EARMARKED FOR THE SCOUT REACH PROGRAM AND THEN THE FUNDS ARE USED AS EXPENSES ARE INCURRED FOR THE SCOUTS BENEFITING FROM THE PROGRAM. FORM 990 - ORGANIZATION'S MISSION THE ERIE SHORES COUNCIL, BOY SCOUTS OF AMERICA, SERVES FAMILIES IN LUCAS, WOOD, OTTAWA AND SANDUSKY COUNTIES AS WELL AS SWANTON IN NORTHWEST OHIO. THE COUNCIL DELIVERS PROGRAMS THROUGH COORDINATING THE EFFORTS OF VOLUNTEERS. SCOUTING PROGRAMS FOCUS ON PROVIDING EDUCATION EXPERIENCES THROUGH SETTING GOALS AND WORKING AS A TEAM AND IN LEADERSHIP ROLES. MEMBERS OF THE SCOUTING PROGRAM LEARN THROUGH PASSIVE ADULT ROLE MODELS AS WELL AS THROUGH PEER MENTORING. PROGRAMS ARE OFFERED TO EVERYONE AGES 5 TO 21. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS. 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 SCOUTING EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULT OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETING AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE AND CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATIONS EXECUTIVE BOARD MEMBERS REVIEW THE TAX RETURN WITH THE INDEPENDENT ACCOUNTANT BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C ALL OFFICERS AND DIRECTORS ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. EMPLOYEES ARE REVIEWED ANNUALLY BY THE COMPENSATION AND BENEFITS COMMITTEE AND THE BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S PERSONNEL AND THE COMPENSATION AND BENEFITS COMMITTEE MAKE DECISIONS ON PAY RATES AND RAISES BASED ON PERFORMANCE AND COMPARABLE DATA. THESE DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION'S PERSONNEL AND THE COMPENSATION AND BENEFITS COMMITTEE MAKE DECISIONS ON PAY RATES AND RAISES BASED ON PERFORMANCE AND COMPARABLE DATA. THESE DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 TRANSFER TO ENDOWMENT FUND -370,000 ERIE SHORES COUNCIL HOLDINGS LLC PO BOX 8728 TOLEDO OH 436230728 344427945 SALE OF CO OH ERIE SHORE S COUNCIL BOY SCOUTS OF AMERICA ESC BSA CAMP MIAKONDA LLC PO BOX 8728 TOLEDO OH 436230728 344427945 PROPERTY OH ERIE SHORE S COUNCIL BOY SCOUTS OF AMERICA ESC BSA CAMP PSR LLC PO BOX 8728 TOLEDO OH 436230728 344427945 PROPERTY OH ERIE SHORE S COUNCIL BOY SCOUTS OF AMERICA ERIE COUNCIL BSA ENDOWMENT TRUST FD PO BOX 8728 TOLEDO OH 43623 237208560 PROVIDE SU OH 501C3 12C ERIE SHORE true false false false false false false false false false false false false false false false false false true true ERIE SHORES COUNCIL BOY SCOUTS OF AMERICA TRUST FUND S 507134 CASH ERIE SHORES COUNCIL BOY SCOUTS OF AMERICA TRUST FUND R 370000 CASH SCHEDULE R THE COUNCIL SETTLED A TRUST UNDER A TRUST AGREEMENT TITLED ERIE SHORES COUNCIL BSA TRUST - CAMPS DATED DECEMBER 27, 2024, AN OHIO LEGACY TRUST UNDER OHIO REVISED CODE 5816.01 ET SEQ., FUNDED EFFECTIVE DECEMBER 31, 2024 (THE "CAMPS TRUST"). THE CAMPS TRUST IS A GRANTOR TRUST; THE COUNCIL IS THE GRANTOR. IN CONJUNCTION WITH THE ESTABLISHMENT OF THE CAMPS TRUST, THE COUNCIL FORMED TWO OHIO LIMITED LIABILITY COMPANIES, ERIE SHORES COUNCIL, BSA CAMP MIAKONDA LLC ("CAMP MIAKONDA LLC") AND ERIE SHORES COUNCIL, BSA CAMP PSR LLC ("CAMP PSR LLC"). THE COUNCIL TRANSFERRED THE LAND AND IMPROVEMENTS OPERATED AS THE DEVILBISS SCOUT RESERVATION, INCLUDING CAMP MIAKONDA, TO CAMP MIAKONDA LLC. THE COUNCIL TRANSFERRED THE LAND AND IMPROVEMENTS OPERATED AS THE RICHARD P. ANDERSON PIONEER SCOUT RESERVATION TO THE CAMP PSR LLC. THE COUNCIL ASSIGNED ALL THE MEMBERSHIP INTERESTS OF EACH LLC TO THE CAMPS TRUST, AND 1,264,759 OF INVESTMENTS FROM A SUBTRUST IN THE CUSTODY OF THE ENDOWMENT TRUSTEES TO SUPPORT FUTURE CAMP IMPROVEMENTS. THE LLCS LEASED THE LAND AND IMPROVEMENTS BACK TO THE COUNCIL ON A FULLY NET BASIS.