2025-07-21T16:28:42-05:00 2024-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2024-01-01 420985053 WINNEBAGO COUNCIL BOY SCOUTS OF AMERICA #173 WINN 3192342867 2929 AIRPORT BLVD WATERLOO IA 50703 JAMES R MADISON SCOUT EXECUTIVE 3192342867 2025-07-21 1 0 STEVE SCHWEIZER P01238619 5152258400 2024 2025-03-06 01:10:19Z JAMES R MADISON 2929 AIRPORT BLVD WATERLOO IA 50703 1069764 0 X WWW.WINNEBAGOBSA.ORG X 1971 IA PROMOTING THE BOY SCOUTS OF AMERICA PROGRAM IN 17 COUNTIES WITHIN THE STATE OF IOWA. 23 23 30 917 0 0 724736 252571 294450 188365 85695 201034 183676 189475 1288557 831445 0 0 0 0 413552 413162 0 0 115814 429767 382321 843319 795483 445238 35962 3250003 3301852 149618 138199 3100385 3163653 X PROVIDING SERVICE TO YOUNG MEN AGES 7-21 AND YOUNG WOMEN AGES 14-21 WITHIN 17 COUNTIES OF THE STATE OF IOWA, BY PROMOTING THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 625216 327087 THE COUNCIL'S PROGRAMS PROVIDE YEAR ROUND SCOUTING, CAMPING AND YOUTH DEVELOPMENT TO YOUTHS AND ADULTS IN 17 COUNTIES IN NORTH CENTRAL IOWA. 625216 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 30 1 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 1 1 1 1 0 X JAMES R MADISON 3192342867 2929 AIRPORT BLVD WATERLOO IA 50703 PAUL FARMER PRESIDENT 1.00 X X 0 0 0 MARK CURRAN COMMISSIONER 1.00 X X 0 0 0 TOM HERZMANN TREASURER 1.00 X X 0 0 0 STEPHEN CARROLL VP, RISK MANAGEMENT/GOVERN 1.00 X X 0 0 0 CHADD BLANCHARD VP, PROPERTIES 1.00 X X 0 0 0 JAMES BROCKHOHN BOARD MEMBER 1.00 X 0 0 0 MARK BUFFINGTON BOARD MEMBER 1.00 X 0 0 0 PERRY BUFFINGTON BOARD MEMBER 1.00 X 0 0 0 ALBERT DUROE BOARD MEMBER 1.00 X 0 0 0 PAUL EMPIE BOARD MEMBER 1.00 X 0 0 0 AARON HOBERT BOARD MEMBER 1.00 X 0 0 0 EJ GALLAGHER BOARD MEMBER 1.00 X 0 0 0 JEREMY HEYER DISTRICT CHAIR TWIN RIVERS 1.00 X 0 0 0 SHERMAN LUNDY BOARD MEMBER 1.00 X 0 0 0 WAYNE MAGEE BOARD MEMBER 1.00 X 0 0 0 LARRY PUMP BOARD MEMBER 1.00 X 0 0 0 DARRIN SIEFKEN BOARD MEMBER 1.00 X 0 0 0 JEFF MASTIN BOARD MEMBER 1.00 X 0 0 0 CHRIS THEIRMAN BOARD MEMBER 1.00 X 0 0 0 HEIDI KENKEL BOARD MEMBER 1.00 X 0 0 0 RICH ADOLFS BOARD MEMBER 1.00 X 0 0 0 DENISE WOOD DISTRICT COMMISSIONER 1.00 X 0 0 0 ERIC LOCKE DISTRICT CHAIR RIVER VALLE 1.00 X 0 0 0 JAMES R MADISON SCOUT EXECUTIVE/SECRETARY 40.00 X 113111 0 13980 113111 0 13980 1 0 0 0 0 4819 247752 252571 SUMMER CAMPS 713990 88342 88342 MISCELLANEOUS INCOME 900099 80169 80169 OTHER SCOUTING ACTIVIT 713990 19854 19854 188365 87518 87518 113516 0 113516 113516 113516 60820 10067 50753 50753 366974 228252 138722 138722 831445 327087 0 251787 139198 118318 13920 6960 205874 153438 12845 39591 41603 29724 2887 8992 26487 20714 2009 3764 53946 38028 3861 12057 7803 7803 27259 19216 1951 6092 31313 31124 66 123 55286 52469 980 1837 19003 15262 1302 2439 20218 16964 1133 2121 20707 20707 43948 38334 1953 3661 29604 26851 958 1795 AWARDS 27363 9285 333 17745 RENT & MAINTENANCE OF E 16471 13409 1066 1996 OTHER EXPENSES 11855 7555 685 3615 TELEPHONE 6584 5236 469 879 10961 8582 232 2147 795483 625216 54453 115814 1173021 1014858 12350 8751 4847 3978 8589 7578 6809 1933466 1528270 449028 405196 1442900 1706678 156301 150971 3250003 3301852 51068 32558 98550 105641 149618 138199 X 2243752 2319098 856633 844555 3100385 3163653 3250003 3301852 35962 27306 0 X X 0 1 X 1 0 X 216045 188472 265837 724736 252571 1647661 216045 188472 265837 724736 252571 1647661 436212 1211449 30731 41497 54386 74408 87518 288540 1936201 2032514 0.62570 0.62910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1283425 65229 1348654 1209405 2479 71541 1283425 1468239 -258834 1209405 1377255 1000 97230 7246 1468239 1341836 26598 8821 1377255 0.60717 0.28594 0.10689 0 0 161868 161868 1189281 1032058 157223 458188 391295 66893 124129 104917 19212 405196 MONEY MARKET FUNDS 36269 F EQUITIES & MUTUAL FUNDS 1635409 F POOLED INVESTMENTS AT COMMUNITY FOUNDATION OF NORTHEAST IOWA 35000 F 1706678 CUSTODIAN ACCOUNTS 98556 OPERATING LEASE LIABILITY 7085 105641 X 850948 27306 27306 823642 7803 7803 831445 787680 0 787680 7803 7803 795483 PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS CONSIST PRIMARILY OF INVESTMENTS OF DONOR OR BOARD SPECIFIED ASSETS TO PROVIDE A SOURCE OF LONG-TERM INCOME FOR MAINTENANCE OF THE COUNCIL. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, HOWEVER THE COUNCIL HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED, OR PENALTIES AND INTEREST THEREON. AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, THE COUNCIL HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED NO INCOME TAX EFFECTS WITH RESPECT TO THE FINANCIAL STATEMENTS. THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2020. THE COUNCIL HAS NOT BEEN NOTIFIED OF ANY IMPENDING EXAMINATIONS BY TAX AUTHORITIES, AND NO EXAMINATIONS ARE IN PROCESS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED AT A BOARD MEETING WITH THE EXECUTIVE BOARD AND VOTED ON FOR APPROVAL, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD USES SALARY GUIDELINES FROM THE NATIONAL BOY SCOUT COUNCIL TO SET AND APPROVE THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE COUNCIL OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT AND THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.