2025-08-28T13:20:08-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2024-01-01 416079300 TWIN VALLEY COUNCIL INC BOY SCOUTS OF AMERICA TWIN 5073873123 810 MADISON AVENUE MANKATO MN 56001 RAYMOND W BRAUER SCOUT EXECUTIVE/CEO 5073873123 2025-08-05 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2025-08-05 2024 2025-03-06 01:10:19Z RAYMOND W BRAUER 810 MADISON AVENUE MANKATO MN 56001 2085823 0 X HTTP://WWW.SCOUTINGTWINVALLEY.ORG X 1967 MN IT IS THE MISSION OF SCOUTING AMERICA TWIN VALLEY COUNCIL, INC. TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUTS OATH AND LAW. TWIN VALLEY COUNCIL SERVES 15 COUNTIES IN SOUTH CENTRAL MINNESOTA AND SUPPORTS UNIT LEADERSHIP IN PROGRAM PLANNING, VOLUNTEER RECRUITMENT AND TRAINING, YOUTH MEMBER RECRUITMENT, AND PROVIDES SUPPLEMENTAL PROGRAMS SUCH AS SUMMER CAMP, WEEKEND CAMPS, AND OTHER ENRICHMENT ACTIVITIES. 25 25 32 477 0 0 458941 528075 328916 160852 128029 14605 169611 206302 1085497 909834 6018 4654 0 0 553690 544687 0 0 88621 652642 527536 1212350 1076877 -126853 -167043 3509901 3521218 110971 116859 3398930 3404359 X IT IS THE MISSION OF THE TWIN VALLEY COUNCIL INC., BOY SCOUTS OF AMERICA 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. THE COUNCIL SERVES 69 SCOUTING UNITS IN 15 COUNTIES IN SOUTH CENTRAL MINNESOTA. 0 0 952600 4654 160852 THE TWIN VALLEY COUNCIL SERVED 800 YOUTH IN OUR CUB SCOUTING, SCOUTS BSA, VENTURING AND EXPLORING PROGRAMS AND AN ADDITIONAL 1,000 YOUTH SERVED IN OUR LEARNING FOR LIFE PROGRAMS WITH THE HELP OF 409 ADULT VOLUNTEERS THROUGHOUT IN 15 COUNTIES IN SOUTH CENTRAL MINNESOTA. IN 2024 SCOUTS EARNED 701 MERIT BADGES, 704 YOUTH AND 566 ADULTS PARTICIPATED IN OUR COUNCIL SPONSORED CAMPING AND OUTDOOR PROGRAMS. TWENTY EIGHT SCOUTS EARNED THE RANK OF EAGLE SCOUT PROVIDING 2,739 HOURS OF SERVICE THROUGH THEIR EAGLE SCOUT PROJECTS, 159 SCOUTS BSA ADVANCED IN RANK AND 209 CUB SCOUTS ADVANCED IN RANK. 2,474 PEOPLE USED CAMP NORSELAND AND CEDAR POINT. WE HAVE 1,079 RESERVATIONS AT CAMP CUYUNA'S FAMILY CAMP. 952600 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X RAY BRAUER 5073873123 810 MADISON AVENUE MANKATO MN 56001 SCOTT DANGER TREASURER 1.00 X X 0 0 0 JEREMIAH GAUL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 KEVIN COLE VICE PRESIDENT 1.00 X X 0 0 0 DEAN PORTNER COUNCIL PRESIDENT 1.00 X X 0 0 0 LISA BOOMGARDEN COMMISSIONER 1.00 X X 0 0 0 NICK MAXWELL COUNCIL ATTORNEY 1.00 X X 0 0 0 DENNIS HANSON VP OF MEMBERSHIP 1.00 X X 0 0 0 STEVE LAWRENCE VP MARKETING 1.00 X X 0 0 0 CHRIS SANDQUIST VP PROGRAM 1.00 X X 0 0 0 FRANK SAMLASKA DIRECTOR 1.00 X 0 0 0 PHIL KEITHAHN DIRECTOR 1.00 X 0 0 0 JO GUCK BAILEY DIRECTOR 1.00 X 0 0 0 SHAWN POMEROY DIRECTOR 1.00 X 0 0 0 TOM HALLETT DIRECTOR 1.00 X 0 0 0 MIKE KUNKEL DIRECTOR 1.00 X 0 0 0 GARY LAGER DIRECTOR 1.00 X 0 0 0 JIM PFAU DIRECTOR 1.00 X 0 0 0 PAUL TAYLOR DIRECTOR 1.00 X 0 0 0 JEFF KAGERMEIER DIRECTOR 1.00 X 0 0 0 DOUG FAUST DIRECTOR 1.00 X 0 0 0 GREG OUS DIRECTOR 1.00 X 0 0 0 DAVID CLAUSE DIRECTOR 1.00 X 0 0 0 DR DON PUTZIER DIRECTOR 1.00 X 0 0 0 JENN FAUST DIRECTOR 1.00 X 0 0 0 TAYLOR HALEY DIRECTOR 1.00 X 0 0 0 RAYMOND W BRAUER SCOUT EXECUTIVE/CEO 40.00 X 128395 0 56444 128395 0 56444 1 0 1 0 0 119297 14864 393914 42764 528075 CAMP INCOME 713990 134783 134783 ACTIVITIES 713990 26069 26069 160852 86788 86788 35871 0 35871 35871 35871 777280 849463 -72183 -72183 -72183 441360 14864 326526 114834 114834 OTHER INCOME 713990 55597 55597 55597 909834 160852 0 220907 4654 4654 184838 184838 216523 180840 6112 29571 110424 98839 1985 9600 32902 29818 528 2556 22258 22258 60605 54759 1630 4216 95811 92131 624 3056 28206 25181 318 2707 13583 13162 59 362 23504 23504 78460 73669 821 3970 64336 61067 560 2709 MISCELLANEOUS 47304 33193 428 13683 SUPPLIES 44229 42386 57 1786 RECOGNITION 23446 12785 28 10633 TELEPHONE 9702 8787 126 789 16092 12987 122 2983 1076877 952600 35656 88621 334353 266250 72432 75465 810 11681 22247 28289 43164 19547 3512461 2450741 1129683 1061720 1900853 2056143 6359 2123 3509901 3521218 21870 31404 23002 22728 52587 53677 6359 2123 7153 6927 110971 116859 X 2675156 2635549 723774 768810 3398930 3404359 3509901 3521218 -167043 172472 0 X 0 1 X 1 0 X 580705 702004 512961 458941 528075 2782686 580705 702004 512961 458941 528075 2782686 479405 2303281 90109 91082 89107 110408 122659 503365 95245 148213 142892 102487 114834 603671 20750 45710 42982 29289 55597 194328 4084050 969137 0.56400 0.54870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 20,750. 2021 AMOUNT: $ 45,710. 2022 AMOUNT: $ 42,982. 2023 AMOUNT: $ 29,289. 2024 AMOUNT: $ 55,597. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1777661 6414 134933 126788 1792220 1637851 31734 110964 2888 1777661 2912811 7250 -494897 787313 1637851 2676923 3200 237437 4749 2912811 2531020 1050 144853 2676923 0.00000 1.00000 0.00000 0 0 174290 174290 2632869 1808799 824070 637556 573760 63796 67746 68182 -436 1061720 SALES TAX PAYABLE 452 FUNDS OF INACTIVE UNITS 6475 6927 X 1051883 172472 -8170 5 164307 887576 22258 22258 909834 1046454 -8170 5 -8165 1054619 22258 22258 1076877 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTIONS 501 (C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, AND THEY DO NOT HAVE ANY, THUS THERE IS NO PROVISION FOR TAXES AT DECEMBER 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 5. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 5. POPCORN SALES 403616 14864 388752 253282 SUPPLY SALES 29819 29819 14023 1 22789 22789 59221 456224 14864 441360 326526 326526 114834 1 CAMP ASSISTANCE 83 4654 X X 0 0 0 0 0 0 0 0 0 RAYMOND W BRAUER SCOUT EXECUTIVE/CEO 128395 0 0 0 0 0 3681 0 52763 0 184839 0 0 0 X 5830 FMV X 18 15656 FMV X RADIO 11 18300 FMV X MISCELLANEOUS 6 2283 FMV X ADVERTISING 1 695 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE IS COUNCIL OFFICERS. BOARD MEETS 6 TIMES PER YEAR AND THE EXECUTIVE COMMITTEE MEETS 5 TIMES PER YEAR. THE EXECUTIVE COMMITTEE CONSISTS OF COUNCIL PRESIDENT, COUNCIL COMMISSIONER, IMMEDIATE PAST PRESIDENT, VP PROPERTIES, VP MARKETING, VP MEMBERSHIP, VP PROGRAM, COUNCIL TREASURER, COUNCIL ATTORNEY. EC WOULD ALSO INCLUDE VP OF DEVELOPMENT BUT THAT POSITION IS CURRENTLY VACANT. FORM 990, PART VI, SECTION A, LINE 2 CHRIS SANQUIST, VP OF PROGRAM, IS MARRIED TO ONE OF OUR DISTRICT EXECUTIVES, BECKY SANDQUIST. FORM 990, PART VI, SECTION A, LINE 7A COUNCIL HOLDS A COUNCIL ANNUAL MEETING WITH VOTING MEMBERS BEING CURRENT BOARD MEMBERS, COUNCIL MEMBERS AT LARGE, AND CHARTER ORGANIZATION REPRESENTATIVES FROM EACH UNIT. THE BOARD IS ELECTED ANNUALLY AT THIS MEETING. FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY FINANCE COMMITTEE THEN APPROVED BY THE EXECUTIVE BOARD OR EXECUTIVE COMMITTEE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES OF TWIN VALLEY COUNCIL, INC. ARE COVERED BY THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE SCOUT EXECUTIVE AND COUNCIL PRESIDENT WILL REVIEW THE CONFLICT AND EACH SITUATION IS HANDLED AS IT ARISES. IF A CONFLICT EXISTS, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM THOSE DECISIONS. ALL CONFLICTS WOULD BE DISCLOSUED IN THE BOARD MINUTES IF ONE AROSE. FORM 990, PART VI, SECTION B, LINE 15 NATIONAL PROVIDES SALARY RANGE GUIDELINES BASED ON POSITION, COUNCIL SIZE, AND LOCATION BASED ON COST OF LIVING. CEO SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND COUNCIL PRESIDENT. ALL SALARY INCREASES ARE BASED ON PERFORMANCE AND APPROVED BY FINANCE COMMITTEE AND BUDGET. THIS PROCESS IS DOCUMENTED IN THE COMMITTEE MINUTES. THE MOST RECENT PROCESS WAS COMPLETED IN 2024. 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.