2026-08-26T09:11:45-05:00 2025-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 363831877 THREE FIRES COUNCIL INC BOY SCOUTS OF AMERICA #127 THRE 6305849250 415 NORTH 2ND STREET ST CHARLES IL 601741254 RONALD A WENTZELL SCOUT EXECUTIVE/CEO 6305849250 2026-08-24 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-08-24 2025 2025-03-06 01:10:19Z SCOUTING AMERICA THREE FIRES COUNCIL RONALD A WENTZELL 415 NORTH 2ND STREET ST CHARLES IL 601741254 4677178 0 1761 X WWW.THREEFIRESCOUNCIL.ORG X 1992 IL TO PROVIDE SCOUTING PROGRAMS TO YOUTH. 40 40 73 3178 0 0 924482 1382902 398856 404163 236834 327925 1058588 1030646 2618760 3145636 5011 5966 0 0 1907729 1715079 48229 3338 303409 1279697 1283552 3240666 3007935 -621906 137701 8834042 9039175 3155678 3152439 5678364 5886736 X THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 0 0 2487682 5966 1492518 OUR YOUTH PARTICIPATE IN EXCITING INDOOR/OUTDOOR ACTIVITIES FOR BOYS AND GIRLS (AGES 5-10) AND FOR YOUNG MEN AND WOMEN (AGES 11-20). THEY ARE UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, WHO HELP THEM DEVELOP THE LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND ACTIVE CITIZENS IN THEIR COMMUNITIES. THESE SKILLS INCLUDE INTERDEPENDENCE, ETHICAL DECISION MAKING, CONFLICT RESOLUTION, SELF-ESTEEM, LITERACY SKILLS, VALUES SYSTEM. PERSONAL GROWTH, LEADERSHIP DEVELOPMENT, SEXUAL RESPONSIBILITY, POSITIVE PEER RELATIONSHIPS, SERVICE TO OTHERS, MENTORING SKILLS, DRUG AWARENESS EDUCATION, TEAMWORK, FITNESS, POSITIVE TEEN-ADULT RELATIONSHIPS, SCHOOL-TO-WORK SKILLS, EMERGENCY PREPAREDNESS, CHARACTER EDUCATION, AND MANY MORE. THE THREE FIRES COUNCIL'S PROGRAMS ARE CLASSIFIED AS FOLLOWS:LIONS - A SCHOOL-YEAR PROGRAM FOR KINDERGARTEN (OR 5-YEAR OLD) BOYS AND GIRLS WORKING WITH ADULT LEADERS TO PARTICIPATE IN ACTIVITIES, SUCH AS LEADERSHIP DEVELOPMENT AND LEARNING ABOUT THE COMMUNITY.TIGERS - A SCHOOL-YEAR PROGRAM FOR FIRST GRADE BOYS AND GIRLS AND THEIR ADULT LEADERS THAT STRESSES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND UNDERSTANDING THEIR FAMILY.CUB SCOUTS - A FAMILY AND HOME-CENTERED PROGRAM THAT DEVELOPS ETHICAL DECISION-MAKING FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8, 9, AND 10 YEARS OLD). FOURTH AND FIFTH GRADE (OR 10-YEAR OLD) BOYS AND GIRLS ARE CALLED WEBELOS SCOUTS (WE'LL BE LOYAL SCOUTS) AND PARTICIPATE IN MORE ADVANCED ACTIVITIES THAT BEGIN TO TRANSITION THEM INTO THE SCOUTS BSA PROGRAM. CUB SCOUTING'S EMPHASIS IS ON QUALITY PROGRAMS AT THE NEIGHBORHOOD LEVEL, VIGOROUS OUTDOOR PROGRAM AND PEER-GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER.SCOUTS BSA - A PROGRAM FOR BOYS AND GIRLS 11 THROUGH 17 DESIGNED TO ACHIEVE THE AIMS OF SCOUTING THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER-GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER. BOYS AND GIRLS WHO HAVE EARNED THE ARROW OF LIGHT RANK OR COMPLETED THE FIFTH GRADE, MAY TRANSITION TO THE SCOUTS BSA PROGRAM.VENTURING - A PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE TO PROVIDE POSITIVE EXPERIENCES THROUGH EXCITING AND MEANINGFUL ACTIVITIES THAT HELP YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, DEVELOP LEADERSHIP SKILLS, AND BECOME GOOD CITIZENS.EXPLORING - A CO-EDUCATIONAL HIGH SCHOOL YOUTH PROGRAM DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE PROGRAMS FOCUS ON CHARACTER DEVELOPMENT, CAREER DEVELOPMENT, THE FORMATION OF POSITIVE PERSONAL VALUES, AND THE DEVELOPMENT OF SOCIAL AND LIFE SKILLS. IT DOES ALL THIS IN AN ATMOSPHERE THAT PREPARES THE YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.AS OF 10/31/2025, THERE WERE 6,202 MEMBERS: 3,377 CUB SCOUTS, 2,554 SCOUTS BSA, 70 VENTURING, AND 201 EXPLORING. 2487682 1 1 0 0 0 0 0 0 1 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 4 0 73 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 40 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X RONALD A WENTZELL 6307974615 415 NORTH 2ND STREET ST CHARLES IL 601741254 RICHARD SCHMITT PRESIDENT 1.00 X X 0 0 0 DAN BARREIRO VICE PRESIDENT DEI 1.00 X X 0 0 0 SCOTT MCCONNELL VICE PRESIDENT PROGRAM 1.00 X X 0 0 0 BRIAN CAPUTO COMMISSIONER 1.00 X X 0 0 0 JEFF GROSS VICE PRESIDENT MEMBERSHIP 1.00 X X 0 0 0 SHERMAN NEAL VICE PRESIDENT BOARD DEVELOPMENT 1.00 X X 0 0 0 DAN WAGNER VICE PRESIDENT DEVELOPMENT 1.00 X X 0 0 0 JAY HERZOG VICE PRESIDENT SAFETY 1.00 X X 0 0 0 JOHN KRAMER VICE PRESIDENT PROPERTIES 1.00 X X 0 0 0 MATTHEW RASCHE SR TREASURER 1.00 X X 0 0 0 OMAR ALI BOARD MEMBER 1.00 X 0 0 0 ANDY ARENDS BOARD MEMBER 1.00 X 0 0 0 JEREMIE BACON BOARD MEMBER 1.00 X 0 0 0 JASON BALL BOARD MEMBER 1.00 X 0 0 0 ANIL BAROT BOARD MEMBER 1.00 X 0 0 0 JOHN BINNEBOESE BOARD MEMBER 1.00 X 0 0 0 DAVID BRAUN BOARD MEMBER 1.00 X 0 0 0 ANDREW BURNETTE BOARD MEMBER 1.00 X 0 0 0 MATT CLARK BOARD MEMBER 1.00 X 0 0 0 RODNEY CRAIG BOARD MEMBER 1.00 X 0 0 0 BONNIE DIBLING BOARD MEMBER (TERMED 4/25) 1.00 X 0 0 0 CONITRAS M HOUSTON DICKENS BOARD MEMBER 1.00 X 0 0 0 REBEKUH ELEY BOARD MEMBER 1.00 X 0 0 0 ERIC L ESSEX BOARD MEMBER 1.00 X 0 0 0 ROB FERRIGAN BOARD MEMBER 1.00 X 0 0 0 DAVID GEORGE BOARD MEMBER 1.00 X 0 0 0 GREG HART BOARD MEMBER 1.00 X 0 0 0 BILL HERDEGEN BOARD MEMBER 1.00 X 0 0 0 JEFF JEFFERS BOARD MEMBER 1.00 X 0 0 0 ADAM JUSTICE BOARD MEMBER 1.00 X 0 0 0 ALEX KLINE-WEDEEN BOARD MEMBER 1.00 X 0 0 0 STEVE KULOVITS BOARD MEMBER 1.00 X 0 0 0 ENG CHONG LIM BOARD MEMBER (TERMED 4/25) 1.00 X 0 0 0 MARC MCKAY BOARD MEMBER 1.00 X 0 0 0 MARK MCSWEENEY BOARD MEMBER 1.00 X 0 0 0 DAVE NELSON BOARD MEMBER 1.00 X 0 0 0 PHILIP NORTON BOARD MEMBER (TERMED 4/25) 1.00 X 0 0 0 DR XAVIER POMBAR BOARD MEMBER (TERMED 4/25) 1.00 X 0 0 0 FRANKLIN RIVERA II BOARD MEMBER (TERMED 4/25) 1.00 X 0 0 0 JASPER B SANFILIPPO JR BOARD MEMBER 1.00 X 0 0 0 JERRY SMITH BOARD MEMBER 1.00 X 0 0 0 BOB TIGHE BOARD MEMBER 1.00 X 0 0 0 ANNA TUOHY BOARD MEMBER 1.00 X 0 0 0 MONTE WEIRMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT WERDERICH BOARD MEMBER 1.00 X 0 0 0 DANIEL J ZEDAN BOARD MEMBER (TERMED 7/25) 1.00 X 0 0 0 RONALD A WENTZELL SCOUT EXECUTIVE/CEO 40.00 X 151183 0 29955 KATHERINE CLARK DIR. OF EVENTS AND MARKETING 40.00 X 113005 0 12213 264188 0 42168 2 0 1 0 0 301731 1081171 41099 1382902 ACTIVITY REVENUE 713990 274825 274825 CAMPING REVENUE 713990 129338 129338 404163 115606 115606 36552 0 36552 36552 36552 611554 399235 212319 212319 212319 93626 301731 151335 -57709 -57709 1452446 980972 471474 471474 COUNCIL SERVICES 713990 536793 536793 43536 43536 580329 3145636 1492518 0 270216 5966 5966 181138 146323 10506 24309 1146941 948996 55907 142038 130553 118159 3740 8654 133754 120554 3984 9216 122693 100787 6380 15526 93760 93760 3338 3338 16559 16559 69613 56749 4047 8817 87196 66491 3589 17116 23133 20274 863 1996 180141 172704 791 6646 58279 48381 2943 6955 17418 19632 -668 -1546 144864 117021 8402 19441 96143 96143 120009 114570 1641 3798 48686 44843 1013 2830 RECOGNITION AWARDS 138014 126031 107 11876 PROGRAM SUPPLIES 120717 105442 479 14796 RENT AND MAINTENANCE OF 24131 22576 349 1206 44889 36040 2452 6397 3007935 2487682 216844 303409 704702 1010377 195026 277900 23013 15834 96698 88365 83847 159359 6128123 2500373 3723441 3627750 3781981 3675091 225334 184499 8834042 9039175 96869 135478 365406 486760 207841 182821 2162689 2071118 147776 144121 175097 132141 3155678 3152439 X 1332014 1293817 4346350 4592919 5678364 5886736 8834042 9039175 X 137701 186536 -115865 X 0 1 X 1 0 X 1588366 826457 884449 924482 1382902 5606656 1588366 826457 884449 924482 1382902 5606656 159888 5446768 99151 106379 108459 116732 115606 546327 58848 15768 74616 60374 73362 29060 17245 43536 223577 6451176 13796996 0.84430 0.86190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 60,374. 2022 AMOUNT: $ 73,362. 2023 AMOUNT: $ 29,060. 2024 AMOUNT: $ 17,245. 2025 AMOUNT: $ 43,536. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4282105 15000 519849 191276 16559 4609119 4162362 11000 329826 198528 22555 4282105 3984982 15750 381246 199608 20008 4162362 5284412 9500 -459981 835071 13878 3984982 5064811 16671 389050 186120 5284412 0.17000 0.01000 0.82000 1 0 259504 259504 4635571 1316897 3318674 122734 122734 0 957131 917332 39799 153183 143410 9773 3627750 OPERATING LEASE LIABILITY 43477 FINANCE LEASE LIABILITY 66082 OTHER CURRENT LIABILITIES 22582 132141 X 3351301 186536 5388 191924 3159377 16559 -30300 -13741 3145636 3142929 151553 151553 2991376 16559 16559 3007935 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE ENDOWMENT FUND PRINCIPAL IS TO BE INVESTED IN PERPETUITY. THE INCOME OF THE ENDOWMENT MAY BE USED FOR THE GENERAL PURPOSES OF PROMOTING AND CONDUCTING COUNCIL ACTIVITIES. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 5,388. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET DONATED SPECIAL EVENT AUCTION ITEMS NOT REPORTED ON FINANCIAL STATEMENTS 12,748. FUNDRAISING EVENT EXPENSES -43,048. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 43,048. UNCOLLECTIBLE PLEDGES 108,505. CASINO ROYALE 160783 160783 28351 20455 3550 5478 SPORTING CLAYS 65400 53560 11840 11112 2158 542 5 169174 87388 81786 11219 25556 5000 37914 395357 301731 93626 28351 22331 48169 8550 43934 151335 -57709 1 INDIVIDUAL ASSISTANCE - REGISTRATION AND CAMPERSHIPS 53 5966 PART I, LINE 2: APPLICATIONS FOR ASSISTANCE TO INDIVIDUALS ARE REVIEWED BY UNIT LEADERSHIP AND BY 4 MEMBERS OF THE THREE FIRES COUNCIL MANAGEMENT. THE REGISTRAR MAINTAINS THE SUMMARY OF ASSISTANCE TO INDIVIDUALS THROUGHOUT THE YEAR. THIS IS REPORTED AND APPROVED BY THE BOARD QUARTERLY. X X X 1 0 0 0 0 0 0 0 0 RONALD A WENTZELL SCOUT EXECUTIVE/CEO 150587 0 0 0 596 0 17689 0 12266 0 181138 0 0 0 PART I, LINE 4A KATHERINE CLARK RECEIVED A SEVERANCE PAYMENT OF $18,007.50 X AUCTION ITEMS 278 41099 MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING IN PART I, COLUMN (B), THE NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS, ASSOCIATE MEMBERS, AND HONORARY MEMBERS. ACTIVE MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVE AND MEMBERS AT LARGE. MEMBERS AT LARGE ARE CHOSEN FROM VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. ASSOCIATE MEMBERS ARE PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. HONORARY MEMBERS INCLUDE THOSE WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. FORM 990, PART VI, SECTION A, 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, 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 AS OF THE CLOSE OF ITS MOST RECENT COMPLETED FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR AND SPECIAL MEETINGS, INCLUDING WHETHER TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY IS IN HARD COPY OR VIA E-MAIL TO EACH DIRECTOR'S MAILING OR E-MAIL ADDRESS. A BOARD RESOLUTION IS REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS A FORMAL RESOLUTION THAT IS RENEWED ANNUALLY AT THE ANNUAL MEETING. ADDITIONALLY, THIS PAST YEAR ALL BOARD MEMBERS WERE REQUIRED TO SIGN THAT THEY HAD READ THE POLICY AND TO NOTE ANY POSSIBLE CONFLICT OF INTEREST ISSUES. WHEN A CONFLICT OF INTEREST EXISTS, THE INTERESTED MEMBER SHALL NOT PARTICIPATE BY DISCUSSION OR VOTING. AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT, THE INTERESTED MEMBER MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA (BSA) PROVIDES QUALITY YOUTH PROGRAMS, INCLUDING CUB SCOUTING, BOY SCOUTING, AND VENTURING THROUGH 298 LOCAL COUNCILS IN THE UNITED STATES. TOWERS PERRIN, A WELL-KNOWN EXECUTIVE COMPENSATION CONSULTING FIRM, WAS RETAINED BY THE NATIONAL COUNCIL OF THE BSA TO ASSESS THE BSA COMPENSATION AND BENEFITS PROGRAM FOR THE LOCAL COUNCIL SCOUT EXECUTIVE POSITION (LCSE) WITH THE OBJECTIVES OF ENSURING THE ALIGNMENT OF THE PROGRAM WITH THE MARKET AND TO SUPPORT LOCAL COUNCILS' COMPLIANCE WITH THE REGULATIONS DEFINED IN INTERNAL REVENUE CODE SECTION 4958, WHICH SETS GUIDELINES FOR COMPENSATING OFFICIALS OF SELECT TAX EXEMPT ORGANIZATIONS. THE DETAILED RESULTS OF THE TOWERS PERRIN ANALYSIS WERE PRESENTED TO THE PRIMARILY VOLUNTEER COMPENSATION & BENEFITS COMMITTEE OF THE NATIONAL COUNCIL. THOSE RESULTS WERE THEN USED AS THE BASIS FOR THE COMPENSATION PROGRAMS ADOPTED FOR LOCAL COUNCIL SCOUT EXECUTIVES. THE THREE FIRES COUNCIL (TFC) HAS A VOLUNTEER COMPENSATION & BENEFITS COMMITTEE THAT REVIEWS THE COMPENSATION AND BENEFITS OF THE LOCAL EMPLOYEES NOTING THAT THE MAJORITY OF EMPLOYEES ARE AT OR BELOW THE MIDPOINT OF RECOMMENDED SALARY RANGES AND THAT NO EMPLOYEE IS ABOVE THEIR RECOMMENDED RANGE. THE SALARY OF THE LCSE IS BASED ON THE FACTORS ESTABLISHED BY THE NATIONAL COMPENSATION AND BENEFITS COMMITTEE AND APPLIED BY THE LOCAL COUNCIL'S COMPENSATION & BENEFITS COMMITTEE WITH THE APPROVAL OF THE TFC EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 5,388. NET DONATED IN-KIND FOR SPECIAL EVENTS -12,748. UNCOLLECTIBLE PLEDGES -108,505.