2025-11-14T13:01:28-06:00 2024-12-31 346565596 ERNST & YOUNG US LLP 800 YARD STREET SUITE 200 GRANDVIEW HEIGHTS OH 43212 990 2024-01-01 316016682 BOY SCOUTS OF AMERICA 438 DAN BEARD BEAR 5137186065 3825 EDWARDS ROAD SUITE 520 CINCINNATI OH 45209 PARK NATIONAL BANK TRUSTEE 5137186065 2025-11-14 true true KELLY M NELSON P00848947 4126445376 2025-11-14 2024 2025-03-06 01:10:19Z D TODD DURHAM PARK NATIONAL BANK 3825 EDWARDS ROAD CINCINNATI OH 45209 4195626 false 1761 X WWW.DANBEARD.ORG X 2024 OH THE PRIMARY MISSION OF THE BOY SCOUTS OF AMERICA 438 DAN BEARD COUNCIL TR FUND IS TO SUPPORT THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD. 62 0 0 87 0 0 56448 45076 0 370906 1013908 1 0 427355 1058984 365220 311132 0 29384 0 0 0 201 26026 394805 337158 32550 721826 5136851 5503174 0 0 5136851 5503174 THE PRIMARY MISSION OF THE BOY SCOUTS OF AMERICA 438 DAN BEARD COUNCIL TR FUND IS TO SUPPORT THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD. false false 311132 311132 THE BOY SCOUTS OF AMERICA - 438 DAN BEARD COUNCIL TRUST FUND SUPPORTS THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD AND ITS EXEMPT PURPOSES. 311132 true false false false false false false false false true false false false false false true false true false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 62 0 true false false false true true false true true false true true true true true true true true true true false KY OH X PARK NATIONAL BANK 5137186065 3825 EDWARDS ROAD SUITE 520 CINCINNATI OH 15209 ANDREW ZAHN EXECUTIVE COMMITTEE 1.0 55.0 X X X 0 0 0 DOUGLAS SIEBENBURGEN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 STEVE BESTARD EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 DOUG BOLTEN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 AMY GATH EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 DAVE HARMAN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 J MARK HOLCOMB EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MATT JESSUP EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 IRV KIEBACK EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MIKE LAKIN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MATT SCHEROCMAN EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 RICK SEIBOLD EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MICHAEL SIMS EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 ROBERT TAAYLOR EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 CHARLES HERTLEIN JR EXECUTIVE COMMITTEE 0.5 3.0 X X 0 0 0 MIKE PRAGER BOARD MEMBER 0.15 1.0 X 0 0 0 PHIL WICKLER BOARD MEMBER 0.15 1.0 X 0 0 0 RICK WIGGERS BOARD MEMBER 0.15 1.0 X 0 0 0 BENJAMIN WILLINGHAM BOARD MEMBER 0.15 1.0 X 0 0 0 JASON WOLZ BOARD MEMBER 0.15 1.0 X 0 0 0 CRAIG YOUNG BOARD MEMBER 0.15 1.0 X 0 0 0 BRADLEY JACKSON DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 JOHN SCOTT DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 ASHWIN RAMPRASAD BOARD MEMBER 0.15 1.0 X 0 0 0 ROB REIFSNYDER BOARD MEMBER 0.15 1.0 X 0 0 0 BRENT RIPPE BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE SCHNEIDER BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE SEWELL BOARD MEMBER 0.15 1.0 X 0 0 0 HAROLD SHEVERS JR BOARD MEMBER 0.15 1.0 X 0 0 0 KATE STECHSCHULTE BOARD MEMBER 0.15 1.0 X 0 0 0 JONATHAN TOWNER BOARD MEMBER 0.15 1.0 X 0 0 0 JOSEPH WALLER BOARD MEMBER 0.15 1.0 X 0 0 0 SUSAN WHITMAN BOARD MEMBER 0.15 1.0 X 0 0 0 MARK IHRIG DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 MIKE MATTINGLY BOARD MEMBER 0.15 1.0 X 0 0 0 ROB MCDONALD BOARD MEMBER 0.15 1.0 X 0 0 0 MIKE CHAPMAN DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 ANDY MUELLER BOARD MEMBER 0.15 1.0 X 0 0 0 MARK POMEROY BOARD MEMBER 0.15 1.0 X 0 0 0 BILL KRAUSEN BOARD MEMBER 0.15 1.0 X 0 0 0 KEITH LAWRENCE BOARD MEMBER 0.15 1.0 X 0 0 0 BERYL LOVE BOARD MEMBER 0.15 1.0 X 0 0 0 HON ROB GOERING BOARD MEMBER 0.15 1.0 X 0 0 0 ARIC HASSEL BOARD MEMBER 0.15 1.0 X 0 0 0 MARION HAYNES BOARD MEMBER 0.15 1.0 X 0 0 0 ALAN HENNING BOARD MEMBER 0.15 1.0 X 0 0 0 TIM CASTRO DISTRICT CHAIRMAN 0.15 1.0 X 0 0 0 CHRISTOPER HOUSER BOARD MEMBER 0.15 1.0 X 0 0 0 TARA JOHNSON-NOEM BOARD MEMBER 0.15 1.0 X 0 0 0 STEVE KORACH BOARD MEMBER 0.15 1.0 X 0 0 0 PHIL BECK DISTRICTCHAIRMAN 0.15 1.0 X 0 0 0 DOUGLAS ADAMS BOARDMEMBER 0.15 1.0 X 0 0 0 JON BEESON BOARD MEMBER 0.15 1.0 X 0 0 0 TROY BRODIE BOARD MEMBER 0.15 1.0 X 0 0 0 CHIP BROWN BOARD MEMBER 0.15 1.0 X 0 0 0 DAVID BRUNO BOARD MEMBER 0.15 1.0 X 0 0 0 BRIAN FOSTER BOARD MEMBER 0.15 1.0 X 0 0 0 JEFFREY GEEDING BOARD MEMBER 0.15 1.0 X 0 0 0 GEORGE GLOVER BOARD MEMBER 0.15 1.0 X 0 0 0 TIM GLOVER BOARD MEMBER 0.15 1.0 X 0 0 0 PARK NATIONAL BANK TRUSTEE 5.0 X 7115 0 0 PNC BANK TRUSTEE 5.0 X 22269 0 0 STEVE WEIGAND EXECUTIVE COMMITTEE 0.5 3.0 X 0 0 0 29384 0 0 false false false 45076 45076 132317 132317 4018233 3136642 881591 881591 881591 fee reimbursement 900099 1058984 1013908 311132 311132 25826 25826 200 200 337158 336958 200 0 15255 39106 7476 5114120 5464068 5136851 5503174 0 0 X 1553678 1614489 3583173 3888685 5136851 5503174 5136851 5503174 X 721826 -355503 X false true X true false X X 1 BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD 310536651 7 true 311132 0 1 311132 0 true false false false false false false false false false false true false false false false true 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5145139 45076 311132 5503174 4760006 56448 694198 365220 293 5145139 6062558 18780 -911636 408960 766 4760006 9295378 46342 1184133 4423666 38768 6062558 8629997 13358 1084434 395554 36857 9295378 false true true ACCRUED EXPENSES EXPLANATION FOR SCHEDULE D, PART V, LINE 4 The investment income of the trust is available as unrestricted assets unless otherwise stipulated by the donor. Such amounts may be appropriated for the expenditure of the Dan Beard Council's board of directors and will be used to support the programs and activities of the council ( subject to the parameters of the spending policy set by the board ). true BOY SCOUTS OF AMERICA COUNCIL 438 DAN BEARD 10078 READING ROAD CINCINNATI OH 45241 310536651 311132 FMV SUPPORT OPERATIONS AND PROGRAMS EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE TRUST COMMITTEE MONITORS THE SPENDING POLICY AND DISTRIBUTION OF THE FUNDS TO THE COUNCIL. THIS COMMITTEE ALSO PERIODICALLY REVIEWS THE FINANCIALS OF THE COUNCIL. Schedule D, Part X, Line 2 Income Taxes: The Organization follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to consolidated financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the consolidated financial statements if the position is "more-likely-than-not" to be sustained if the position Schedule D, Part X, line 2 cont were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Sch D, Part X, line 2, cont The Organization is exempt from federal income tax under Internal Revenue Code (the "Code") section 501(a), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; Sch D, Part X, line 2, cont and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. In addition, unrelated business income is not material. FORM 990, PAGE 6, PART VI, LINE 2 SEVERAL BOARD MEMBERS WORK FOR THE SAME COMPANY OR AFFILIATED COMPANIES. ALSO, SEVERAL BANKERS, LAWYERS AND OTHERS WORK FOR ORGANIZATIONS THAT CONDUCT BUSINESS WITH THE ORGANIZATIONS THAT EMPLOY OTHER BOARD MEMBERS. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 6 THE EXECUTIVE BOARD OF THE BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD ESTABLISHED AND CREATED THE TRUST FUND AND SHALL BE ITS GOVERNING BODY. THE COUNCIL HAS THE POWER TO APPOINT AND DISCHARGE THE TRUSTEE AS IT DEEMS APPROPRIATE AND SUBJECT TO THE PROVISIONS OF THE CHARTER, BYLAWS AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, GIVES BROAD POWERS TO THE TRUSTEES AS ENUMERATED IN THE AGREEMENT OF THE TRUST, TO ADMINISTER THE FUND. EXPLANATION FOR 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 11-DESCRIPTION OF PROCESS FOR REVIEW PARK NATIONAL BANK, AS CO-TRUSTEE, ARRANGES FOR THE PREPARATION OF FORM 990. RETURNS ARE SUBMITTED TO PNC BANK FOR REVIEW PRIOR TO FILING. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THE SCOUT EXECUTIVE MONITORS AND REPORTS TO THE BOARD CHAIR ANY POSSIBLE AREAS OF CONFLICT. THE COUNCIL HAD NO REPORTED CONFLICTS IN 2021. FORM 990, PAGE 6, PART VI, LINE 15a NO OFFICER OR DIRECTOR COMPENSATION IS PAID FROM THE BOY SCOUTS OF AMERICA COUNCIL 438 TRUST FUND. FORM 990, PAGE 6, PART VI, LINE 15b NO OFFICER OR DIRECTOR COMPENSATION IS PAID FROM THE BOY SCOUTS OF AMERICA COUNCIL 438 TRUST FUND. FORM 990, PAGE 6, PART VI, LINE 19 MATERIALS ARE SHARED UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 ROUNDING ADJUSTMENT BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD 10078 READING ROAD CINCINNATI OH 45241 310536651 BOY SCOUTS OH 501(C)(3) 7 N/A false false true false false false false false false false false false false false true true true false false false BOY SCOUTS OF AMERICA - COUNCIL 438 DAN BEARD b 311132 FMV