2025-09-19T10:47:57-05:00 2024-12-31 831819454 VRAKAS ADVISORS LLC 6309 60TH STREET SUITE 200 KENOSHA WI 53144 990 2024-01-01 453321626 THREE HARBORS COUNCIL INC BOY SCOUTS OF AMERICA THRE 4147741776 330 S 84TH STREET MILWAUKEE WI 53214 ANDREW HARDIN SCOUT EXECUTIVE/CEO 4147741776 2025-09-05 1 1 PETER J SINSKY P00031015 2627970400 2024 2025-03-06 01:10:19Z SCOUTING AMERICA THREE HARBORS COUNCIL ANDREW HARDIN 330 S 84TH STREET MILWAUKEE WI 53214 5226443 0 1761 X WWW.THREEHARBORSSCOUTING.ORG X 2011 WI THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW 43 43 41 0 0 0 1069955 1214905 413667 404695 7068910 1482934 251937 253274 8804469 3355808 28768 45328 0 0 1533744 1662664 0 0 383134 1071485 987955 2633997 2695947 6170472 659861 5933977 5978277 363816 319308 5570161 5658969 THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 1980764 45328 667914 THREE HARBORS COUNCIL PROVIDES PROGRAM SUPPORT FOR YOUTH MEMBERS AND ADULT LEADERS, EVENTS AND ACTIVITIES, COMMUNITY SERVICE PROJECTS, AND CAMP OPERATIONS. IN 2024, THE COUNCIL SERVED 4,300 YOUTH MEMBERS AND 2,139 ADULT LEADERS AT 188 COMMUNITY-BASED PROGRAM SITES. LOCAL SCOUTS EARNED 4,019 MERIT BADGES AND 2,134 RANK ADVANCEMENTS WITH 104 YOUNG MEN AND WOMEN ACHIEVING SCOUTING'S HIGHEST RANK OF EAGLE SCOUT. THE SCOUTS PROVIDED 18,922 HOURS OF COMMUNITY SERVICE INCLUDING COLLECTING MORE THAN 53,000 POUNDS OF FOOD THROUGH THE SCOUTING FOR FOOD DRIVE. AT CAMP, 1,372 SCOUTS AND FAMILY MEMBERS ATTENDED A SUMMER CAMP PROGRAM. 1980764 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 3 0 1 41 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 43 43 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X MARIANNE MIKUSH 4144432879 330 S 84TH STREET MILWAUKEE WI 53214 KIMBERLY KANE COMMITTEE CHAIR 1.00 X X 0 0 0 JASON KRENTZ TREASURER 1.00 X X 0 0 0 LUCIA CRONIN MEMBER 1.00 X 0 0 0 KATHY ANDERSEN MEMBER 1.00 X 0 0 0 JEREMIAH ARNOLD MEMBER 1.00 X 0 0 0 RANDALL BARFIELD MEMBER 1.00 X 0 0 0 THUY BARRON MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 BILL BERGUM MEMBER 1.00 X 0 0 0 ABIGAIL BORK MEMBER 1.00 X 0 0 0 JOE BUKOWSKI MEMBER 1.00 X 0 0 0 PHILLIP CLARK MEMBER 1.00 X 0 0 0 RAUL COLON MEMBER 1.00 X 0 0 0 ANDREW DODGE MEMBER 1.00 X 0 0 0 DAVID DOMRES COMMITTEE CHAIR 1.00 X X 0 0 0 JOHN DONAHUE MEMBER 1.00 X 0 0 0 TED EIDUKAS MEMBER 1.00 X 0 0 0 STEPHEN FALLER MEMBER 1.00 X 0 0 0 KEVIN HAASS MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 DR KENNETH HARRIS JR MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 JOHN HERBERS MEMBER 1.00 0.50 X X 0 0 0 FRED JOHNSON MEMBER 1.00 X 0 0 0 TRACY JOHNSON MEMBER 1.00 X 0 0 0 WILLIE JOHNSON JR COMMITTEE CHAIR 1.00 X X 0 0 0 ERIK KAKULIS MEMBER 1.00 X 0 0 0 SAM KARGE MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 JEREMY LAFFIN MEMBER 1.00 X 0 0 0 DONALD LAYDEN JR MEMBER 1.00 X 0 0 0 THOMAS MAHONEY MEMBER 1.00 0.50 X 0 0 0 JOHN MAKOWSKI MEMBER 1.00 X 0 0 0 KIRK PELIKAN MEMBER/COMMITTEE CHAIR 1.00 X X 0 0 0 RICHARD PIEPER SR MEMBER 1.00 X 0 0 0 SCOTT REDLINGER MEMBER 1.00 X 0 0 0 JERRY SCHLITZ MEMBER 1.00 X 0 0 0 SARAH SCHNEIDER MEMBER 1.00 X 0 0 0 JEFF SCHROM MEMBER 1.00 X 0 0 0 JAMEY SHIELS MEMBER/COMMITTEE CHAIR 1.00 X 0 0 0 STEPHANIE SKLBA MEMBER 1.00 X 0 0 0 KAREN SPINDLER COUNCIL PRESIDENT 1.00 X X 0 0 0 DAVID TOMBLIN MEMBER 1.00 X 0 0 0 MICK TREVEY MEMBER 1.00 X 0 0 0 JOHN ZAPFEL MEMBER 1.00 X 0 0 0 ADRIA ZUCCARO MEMBER 1.00 X 0 0 0 ANDREW HARDIN SCOUT EXECUTIVE/CEO 49.00 1.00 X 229389 0 5728 229389 0 5728 1 0 1 0 0 255449 495354 209598 254504 1214905 OTHER REVENUE 900099 181872 181872 ACTIVITY REVENUE 900099 133426 133426 CAMPING REVENUE 900099 89397 89397 404695 658174 658174 2236315 6002 1417148 409 819167 5593 824760 824760 90004 209598 99949 -9945 -9945 616348 353129 263219 263219 3355808 667914 0 1472989 45328 45328 235117 169284 30565 35268 1047503 754202 136176 157125 275543 198391 35821 41331 104501 75241 13585 15675 28958 20849 3765 4344 10765 7751 1399 1615 58195 41901 7565 8729 2178 1568 283 327 193736 139490 25186 29060 159618 114925 20750 23943 92264 66430 11994 13840 19181 13810 2494 2877 160595 115629 20877 24089 44809 32263 5825 6721 ALL OTHER EXPENSES 143375 130220 6107 7048 RENTAL & MAINTENANCE 34836 25082 4529 5225 RECOGNITION AWARDS 30571 22011 3974 4586 PRINTING AND PUBLICATIO 7661 5516 996 1149 1213 873 158 182 2695947 1980764 332049 383134 1026452 898336 187733 229234 50759 67847 31340 43860 5236243 2797612 2560094 2438631 2077599 2300369 5933977 5978277 87577 97631 11634 29208 264605 192469 363816 319308 X 4303561 4305520 1266600 1353449 5570161 5658969 5933977 5978277 X 659861 -582581 11528 X 0 1 X 1 0 X 1226656 1236200 1267187 1032779 1204960 5967782 1226656 1236200 1267187 1032779 1204960 5967782 5967782 503336 532607 596303 636474 658174 2926894 8894676 0.67090 0.69090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21025842 381295 21407137 21023842 2000 21025842 20993842 30000 21023842 18871373 4406 2728563 534835 75665 20993842 17466383 1000 2111026 631637 75399 18871373 0.78720 0.21280 0 1 1 911000 911000 2413251 1488165 925086 108563 53065 55498 1447066 1155584 291482 356363 100798 255565 2438631 X PART IV, LINE 2B: CUSTODIAL ACCOUNTS CONSIST OF AMOUNTS ON DEPOSIT WITH THE COUNCIL BY UNIT OR PROGRAM COMMITTEE FOR SAFEKEEPING. THESE FUNDS CAN BE WITHDRAWN AT ANY TIME BY THE UNIT OR PROGRAM COMMITTEE. PART V, LINE 4: THE COUNCIL HAS A BOARD APPROVED SPENDING POLICY THAT AUTHORIZES THE COUNCIL TO BUDGET FOR AND MAKE ANNUAL DISBURSEMENTS FROM ITS ENDOWMENT FUNDS FOR OPERATING EXPENSES OR CAPITAL EXPENDITURES IN AN AMOUNT UP TO 5% OF A 20-QUARTER ROLLING AVERAGE OF THE MARKET VALUES OF THE TOTAL ASSETS IN THE ENDOWMENT FUND, IN COMPLIANCE WITH ANY APPLICABLE RESTRICTIONS. PART X, LINE 2: THE COUNCIL GENERALLY IS EXEMPT FROM BOTH FEDERAL AND WISCONSIN INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) THROUGH A GROUP RULING OBTAINED BY THE BOY SCOUTS OF AMERICA NATIONAL COUNCIL. HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, OF WHICH THE COUNCIL HAD AN INSIGNIFICANT AMOUNT IN THE YEARS ENDED DECEMBER 31, 2024 AND 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE STATEMENT OF ACTIVITIES. UNDER FASB ASC 740, INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT DID NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THE COUNCIL FILES INFORMATIONAL RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND IN THE STATE OF WISCONSIN. AS OF DECEMBER 31, 2024, TAX YEARS OPEN TO EXAMINATION BY TAX AUTHORITIES UNDER THE STATUTES OF LIMITATIONS INCLUDE YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2024. NONE OF THE COUNCIL'S FEDERAL OR STATE INFORMATIONAL RETURNS ARE CURRENTLY UNDER EXAMINATION. GOLF OUTING 88303 61776 26527 11817 20135 7658 DCD MILWAUKEE 163756 114562 49194 1500 28253 24339 2 47543 33260 14283 1625 2646 1976 299602 209598 90004 14942 51034 33973 99949 -9945 1 REGISTRATION 477 14324 SCHOLARSHIPS 4 27650 CAMPERSHIPS 7 3354 PART I, LINE 2: FUNDS ARE USED TO PARTIALLY OR FULLY PAY PARTICIPANT'S SCOUTING AMERICA MEMBERSHIP FEE OR PAY SUMMER CAMP REGISTRATION FEES BASED ON A NEED BASED SCHOLARSHIP APPLICATION REVIEWED BY A VOLUNTEER COMMITTEE. THE SCHOLARSHIPS AWARDED ARE ANNUAL STEM SCHOLARSHIPS FOR EAGLE SCOUTS SELECTED BY THE COUNCIL'S SCHOLARSHIP COMMITTEE FOLLOWING A COMPETITIVE APPLICATION PROCESS. X X X 0 0 0 0 0 0 0 0 0 ANDREW HARDIN SCOUT EXECUTIVE/CEO 229389 0 0 0 0 0 0 0 5728 0 235117 0 0 0 PART I, LINE 3 ANNUAL PERFORMANCE REVIEW IS COMPLETED BY SCOUTING AMERICA'S TERRITORY DIRECTOR AND THREE HARBORS COUNCIL'S PRESIDENT. COMPENSATION COMMITTEE USES INPUT AND DOCUMENTATION FROM SCOUTING AMERICA'S TALENT MANAGEMENT DEPARTMENT TO RECOMMEND ANY CHANGE IN COMPENSATION. 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 AND REGULAR MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION, THE RESULTS OF OPERATIONS DURING THE YEAR, AND TRANSACTION OF OTHER BUSINESS PERFORMED BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR AND SPECIAL MEETINGS, INCLUDING WHETHER TO MERGE OR CONSOLIDATE WITH ANOTHER LOCAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE COUNCIL'S PUBLIC ACCOUNTING FIRM, VRAKAS CPAS, AND IS REVIEWED BY MANAGEMENT. THE COUNCIL'S AUDIT COMMITTEE REVIEWS AND APPROVES THE IRS FORM 990. THE AUDIT COMMITTEE CHAIRMAN THEN PRESENTS THE RESULTS OF THE AUDIT COMMITTEE'S REVIEW ALONG WITH A FINAL DRAFT OF THE FORM 990 AT A MEETING OF THE COUNCIL'S EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL REGULARLY MONITORS POTENTIAL VIOLATIONS OF THE CONFLICT OF INTEREST POLICY TO INSURE ALL MEMBERS OF THE EXECUTIVE BOARD, OFFICERS AND EMPLOYEES ARE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE COUNCIL. MANDATORY DISCLOSURE OF ANY CONFLICT IS REQUIRED. MEETING MINUTES ARE REQUIRED TO REFLECT ANY CONFLICT OF INTEREST DISCLOSURES AND THAT THE INDIVIDUAL WITH THE CONFLICT OF INTEREST WITHDREW FROM PARTICIPATION AND CONSIDERATION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL'S COMPENSATION COMMITTEE MEETS ANNUALLY TO REVIEW THE PERFORMANCE REVIEW PROCEDURES AND ANNUAL EMPLOYEE EVALUATIONS FOR ALL STAFF MEMBERS. THE COMPENSATION COMMITTEE APPROVES THE ANNUAL COMPENSATION FOR THE SCOUT EXECUTIVE/CEO AND HIS RECOMMENDATIONS FOR COUNCIL STAFF MEMBERS. THE COUNCIL FOLLOWS PERFORMANCE REVIEW GUIDELINES, SALARY RANGES, AND PAY GUIDE CHARTS DEVELOPED BY SCOUTING AMERICA AND USED BY ALL LOCAL COUNCILS NATIONWIDE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: 2024 FUNDS TRANSFER TO MILWAUKEE BOY SCOUT FUND 11,528. MILWAUKEE BOY SCOUT FUND 330 SOUTH 84TH STREET MILWAUKEE WI 53214 396042137 YOUTH SERVICES WI 501(C)(3) LINE 12A, I THREE HARBOR 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 MILWAUKEE BOY SCOUT FUND N OWNS CAMP AND MILW OFFICE MILWAUKEE BOY SCOUT FUND O BOOKKEEPING DONE BY COUNCIL MILWAUKEE BOY SCOUT FUND Q INVOICES FROM VENDORS MILWAUKEE BOY SCOUT FUND S PERCENTAGE OF AVERAGE OF 20 ROLLI