2025-11-05T15:21:28-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 390807227 CHIPPEWA VALLEY COUNCIL INC BOY SCOUTS OF AMERICA CHIP 7158326671 710 SOUTH HASTINGS WAY EAU CLAIRE WI 54701 TIM MOLEPSKE CEO 7158326671 2025-11-05 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-05 2024 2025-03-06 01:10:19Z CHIPPEWA VALLEY COUNCIL SCOUTING AMERICA TIM MOLEPSKE 710 SOUTH HASTINGS WAY EAU CLAIRE WI 54701 2510534 0 1761 X WWW.BSA-CVC.ORG X 1922 WI TO PROVIDE A MEANINGFUL AND REWARDING SCOUTING EXPERIENCE TO THE YOUTH OF THE CHIPPEWA VALLEY COUNCIL, THEREBY, DEVELOPING FUTURE LEADERS AND PROMOTING GOOD CITIZENSHIP. 34 34 73 695 0 0 755792 490710 913097 755208 52202 110586 228164 252625 1949255 1609129 38183 29285 0 0 1024459 1068708 0 0 106973 1079423 934079 2142065 2032072 -192810 -422943 17543441 19389214 170589 182294 17372852 19206920 TO PROVIDE A MEANINGFUL AND REWARDING SCOUTING EXPERIENCE TO THE YOUTH OF THE CHIPPEWA VALLEY COUNCIL, THEREBY, DEVELOPING FUTURE LEADERS AND PROMOTING GOOD CITIZENSHIP. 0 0 1799042 29285 990555 THE COUNCIL'S PROGRAMS CONSIST OF: CUB SCOUTING A FAMILY AND HOME-CENTERED PROGRAM FOR YOUTH AGES 6 THROUGH 10; SCOUTS BSA A PROGRAM FOR YOUTH AGES 11 THROUGH 17 DESIGNED TO ACHIEVE THE AIMS OF SCOUTING THROUGH VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER; VENTURING A COED PROGRAM FOR AGES 14 THROUGH 20 WHICH INCLUDES CHALLENGING HIGH-ADVENTURE ACTIVITIES, SPORTS AND HOBBIES FOR TEENAGERS THAT TEACH THEM LEADERSHIP SKILLS, PROVIDE OPPORTUNITIES TO TEACH OTHER AND GIVE THEM AN OPPORTUNITY TO LEARN AND GROW. 1799042 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 17 0 73 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WI X TIM MOLEPSKE 7158326671 710 S HASTINGS WAY EAU CLAIRE WI 54701 MATT MCHUGH PRESIDENT 2.00 X X 0 0 0 RYAN ZIMMERMAN COUNCIL COMMISSIONER 2.00 X X 0 0 0 GREG DAHL TREASURER 2.00 X X 0 0 0 JEFF OLSON ASST. TREASURER 2.00 X X 0 0 0 JAY JONES VP ADMINISTRATION 2.00 X X 0 0 0 BRANDON ADKINS VP DEVELOPMENT 2.00 X X 0 0 0 TIM PROUE VP MEMBERSHIP 2.00 X X 0 0 0 DR ANDREW CALVIN VP PROGRAM 2.00 X X 0 0 0 GREGG MIZERK VICE PRESIDENT 2.00 X X 0 0 0 TOM MONSON VICE PRESIDENT 2.00 X X 0 0 0 TIM OLSON VICE PRESIDENT 2.00 X X 0 0 0 BOB MCCOY VICE PRESIDENT (THRU 1/24) 2.00 X X 0 0 0 ROBERT GILES VICE PRESIDENT (THRU 1/24) 2.00 X X 0 0 0 TIM BENEDICT PAST PRESIDENT 2.00 X X 0 0 0 RUSS BAUER DIRECTOR 2.00 X 0 0 0 DR SUNEM BEATON-GARCIA DIRECTOR 2.00 X 0 0 0 LUKE BENEDICT DIRECTOR (THRU 9/24) 2.00 X 0 0 0 MARK BERGER DISTRICT REPRESENTATIVE 2.00 X 0 0 0 TIM CAMPBELL DIRECTOR 2.00 X 0 0 0 TIM CARLISLE DIRECTOR 2.00 X 0 0 0 DAVID COOPER DIRECTOR 2.00 X 0 0 0 DAN DIENGER DIRECTOR 2.00 X 0 0 0 JOE GRAVELLE DIRECTOR 2.00 X 0 0 0 HOLLY HEDRINGTON DIRECTOR 2.00 X 0 0 0 DENNIS HUNT DIRECTOR 2.00 X 0 0 0 ANDY JEPSEN DIRECTOR 2.00 X 0 0 0 MICHAEL KLOSS DIRECTOR 2.00 X 0 0 0 LOUIE MUENCH DIRECTOR 2.00 X 0 0 0 TIM NELSON DIRECTOR 2.00 X 0 0 0 JOHN OLSON DIRECTOR 2.00 X 0 0 0 WARREN PETRYK DIRECTOR (THRU 1/24) 2.00 X 0 0 0 DAVID RAIHLE DIRECTOR (THRU 1/24) 2.00 X 0 0 0 JASON SAFFERT DISTRICT REPRESENTATIVE (THRU 1/24) 2.00 X 0 0 0 LUKE SALTER DIRECTOR 2.00 X 0 0 0 DANIEL SHOEMAKER DIRECTOR (THRU 9/24) 2.00 X 0 0 0 BRUCE STELZNER DIRECTOR 2.00 X 0 0 0 DONALD STOIK DIRECTOR (THRU 1/24) 2.00 X 0 0 0 ROB SUSEDIK DIRECTOR 2.00 X 0 0 0 SCOTT WOLFE DIRECTOR 2.00 X 0 0 0 BRIAN WRIGHT DIRECTOR 2.00 X 0 0 0 JUSTIN ZOROMSKI DIRECTOR 2.00 X 0 0 0 THOMAS ZWICKEL DIRECTOR 2.00 X 0 0 0 TIM MOLEPSKE SECRETARY/CEO 50.00 X 154074 0 24873 154074 0 24873 1 0 1 0 0 5750 189897 295063 490710 CAMPING REVENUE 713990 497209 497209 ACTIVITY REVENUE 713990 201509 201509 56490 56490 755208 85236 85236 410615 18250 397321 6194 13294 12056 25350 25350 91973 189897 74695 17278 17278 658542 423195 235347 235347 1609129 990555 0 127864 29285 29285 178947 145843 18073 15031 663927 579029 46350 38548 79081 66940 6628 5513 70771 60386 5670 4715 75982 67203 4793 3986 40315 21300 19015 10014 10014 6526 5602 278 646 4014 1496 2518 29724 25933 1079 2712 8928 8585 187 156 164417 158680 3091 2646 45648 41688 2598 1362 29565 27994 1531 40 159 130 16 13 34157 34157 268658 263207 2976 2475 44827 42959 1020 848 SUPPLIES 164267 161041 214 3012 RECOGNITION AWARDS 55128 34402 176 20550 RENTAL AND MAINTENANCE 1989 1989 25743 21193 2348 2202 2032072 1799042 126057 106973 219039 74323 635706 668429 23459 182727 2369 599 82552 93403 73126 109482 8618607 4543096 4204664 4075511 823145 840044 28655 30927 11450726 13313769 17543441 19389214 55092 39461 37530 71082 61033 61543 16934 10208 170589 182294 X 5077985 4944162 12294867 14262758 17372852 19206920 17543441 19389214 X -422943 5877 2251134 X 0 1 X 1 0 X 281800 817837 1037973 755792 490710 3384112 934132 1240931 1418234 1528631 1413750 6535678 1215932 2058768 2456207 2284423 1904460 9919790 9300 90024 80459 117121 74746 371650 0 9300 90024 80459 117121 74746 371650 9548140 529563 1702 56645 53702 85236 726848 529563 1702 56645 53702 85236 726848 6573 2976 790106 6791 17278 823724 1752068 2063446 3302958 2344916 2006974 11470362 0.83240 0.87990 0.06340 0.09510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 12447495 19562 1886668 14353725 11254686 45050 1147759 12447495 12671060 1905 -1368279 50000 11254686 13044756 80682 -454378 12671060 12909013 7675 128068 13044756 0.04000 0.00000 0.96000 1 0 84715 84715 6984463 3513867 3470596 1181091 1029229 151862 368338 368338 4075511 BENEFICIAL INTEREST IN CHARITIABLE TRUSTS 13303561 RIGHT OF USE ASSET, NET 10208 13313769 LEASE LIABILITY - FINANCE LEASE 10208 10208 X 3898608 5877 2251134 2257011 1641597 10014 -42482 -32468 1609129 2064540 42482 42482 2022058 10014 10014 2032072 PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS IN THEIR TRUST ACCOUNT THAT ARE DESIGNATED IN THE NAME OF COUNCIL MEMBERS. PART V, LINE 4: THE COUNCIL HAS VARIOUS DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR SCHOLARSHIPS, SPECIAL NEEDS TROOPS, AND OTHER PURPOSES. AS REQUIRED BY GAAP, NET ASSETS OF THE ENDOWMENT FUND ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF DIRECTORS OF THE COUNCIL HAS INTERPRETED THE WISCONSIN UNIFORM PRUDENT MANAGEMENT OF THE INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE COUNCIL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE COUNCIL CONSIDERS ALL EARNINGS ON ENDOWMENT FUNDS TO BE RESTRICTED FOR SCHOLARSHIPS, SPECIAL NEEDS TROOPS, AND OTHER PURPOSES. SPENDING POLICY THE BOARD OF DIRECTORS FOLLOWS THE COUNCIL'S APPROVED ENDOWMENT SPENDING POLICY. THE POLICY DEFINES THE TOTAL FUNDS AVAILABLE FROM THE ENDOWMENT FUND IN A GIVEN YEAR (THE DISTRIBUTABLE INCOME) AS UP TO 5% OF THE ENDOWMENT FUND'S AVERAGE MARKET VALUE AS OF DECEMBER 31 OF THE PREVIOUS THREE YEARS. THE ENDOWMENT FUND IS TO HAVE RETURNS GREATER THAN THE PROPOSED DISTRIBUTION PLUS MANAGEMENT AND TRUSTEE FEES. IF THE MARKET VALUE OF THE ENDOWMENT FUND FALLS TO OR BELOW THE AMOUNT OF THE FUND'S DONOR-RESTRICTED GIFTS, THEN THE SPENDING POLICY WILL BE AMENDED IN ACCORDANCE WITH THE GUIDELINES NOT TO EXCEED THE ACTUAL EARNINGS OF THE FUND. THE BOARD OF DIRECTORS MAY AMEND THIS SPENDING POLICY. INVESTMENT OBJECTIVE AND STRATEGIES THE COUNCIL'S ENDOWMENTS ARE INVESTED IN ACCORDANCE WITH THE INVESTMENT POLICY OF THE COUNCIL, WHICH INCLUDES INVESTMENTS IN MARKETABLE DEBT AND EQUITY SECURITIES. PART X, LINE 2: THE COUNCIL EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN POSITIONS AS OF DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS 2,251,134. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADDITIONAL FUNDRAISING EXPENSES -42,482. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL FUNDRAISING EXPENSES 42,482. LEADERSHIP DINNER 70930 62740 8190 6982 13500 5128 LEADERS OF CHARACTER 57719 48479 9240 7844 2500 2352 7 153221 78678 74543 600 17388 18401 281870 189897 91973 600 32214 16000 25881 74695 17278 1 CAMPERSHIPS AND REGISTRATIONS 398 29285 PART I, LINE 2: ALL GRANTS ASSISTANCE TO INDIVIDUALS ARE BY APPLICATION SUBMITTED THROUGH THE UNIT LEADERSHIP AND CHARTER PARTNER. THEY ARE AWARDED BASED ON THE NUMBER OF QUALIFIED APPLICANTS AND THE AMOUNT AVAILABLE. ALMOST EVERYONE WHO APPLIES FOR ASSISTANCE IS GIVEN SOME LEVEL, IF NOT FULL ASSISTANCE. THE CRITERIA IS SET BASED ON WHAT THE ASSISTANCE IS FOR I.E. CAMPERSHIP, EVENT, TRAINING, REGISTRATION, FEES, UNIFORMS, ETC. X X X 0 0 0 0 0 0 0 0 0 TIM MOLEPSKE SECRETARY/CEO 153852 0 0 0 222 0 4613 0 20260 0 178947 0 0 0 MATTHEW DIENGER SON OF BOARD MEMBER DAN DIENGER 70776 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 JEFF OLSON AND TIM OLSON HAVE A FAMILY RELATIONSHIP. TIM BENEDICT AND LUKE BENEDICT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 CHARTERED ORGANIZATIONS AND COUNCIL MEMBERS AT LARGE. FORM 990, PART VI, SECTION A, LINE 7A CHARTERED ORGANIZATIONS AND COUNCIL MEMBERS AT LARGE, APPROVE THE MEMBERS OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11B THE SCOUT EXECUTIVE AND AUDIT CHAIR RECEIVED A COPY OF THE 990 AND REVIEWED AND APPROVED PRIOR TO THE FILING DEADLINE. A REVIEW OF THE FORM 990 IS ALSO DONE AT BOARD MEETING BY THE GOVERNING BOARD AFTER THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS WRITTEN CONFLICT OF INTEREST POLICY FOR EMPLOYEES AS WELL AS FOR BOARD MEMBERS AND IT IS STRICTLY FOLLOWED. EACH EMPLOYEE AND BOARD MEMBER IS GIVEN THE COPY OF THE CURRENT POLICY AND IS REQUIRED TO SIGN IT ACKNOWLEDGING ITS RECEIPT AND READ IT IN DETAIL AND INFORM THE APPROPRIATE AUTHORITY IN CASE OF ANY CONFLICT. IF A MEMBER HAS A CONFLICT, THEY ARE REQUIRED TO DISCLOSE TO THE PRESIDENT OF THE BOARD. SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASONS WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE CORPORATION. THE PRESIDENT OF THE BOARD SHALL REFER THE ISSUE TO THE FULL BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY. THE BOARD WILL THEN DELIBERATE AND CHOOSE THE BEST OPTION FOR THE ORGANIZATION BY WAY OF CONSENSUS. NO INTERESTED MEMBER SHALL PARTICIPATE BY DISCUSSION OR VOTING. ALL DISCUSSION AND DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S PAY RANGE INITIALLY IS DETERMINED BASED ON A NATIONAL SURVEY CONDUCTED BY THE BOY SCOUTS OF AMERICA WHICH SUGGESTS A PAY RANGE BASED ON THE AREA AND SIZE OF THE BUDGET FOR EACH COUNCIL. THE BOARD MONITORS THE CEO'S PERFORMANCE AND ULTIMATELY THE CEO'S COMPENSATION IS APPROVED BY THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS 2,251,134.