2026-09-03T16:32:18-05:00 2025-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 261213675 UNITED FOR YOUTH NFP UNIT 8153910210 2820 MCFARLAND ROAD ROCKFORD IL 61107 WILLIAM REILLY PRESIDENT 8153970210 2026-09-03 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-09-03 2025 WILLIAM REILLY 2820 MCFARLAND ROAD ROCKFORD IL 61107 94892 0 X N/A X 2007 IL PLANNING, PROMOTING, FINANCING, AND CONSTRUCTION OF FACILITY FOR THE BOY SCOUTS 5 5 0 10 0 0 0 0 93148 94536 74 356 250 0 93472 94892 0 0 0 0 0 0 0 0 0 119586 119342 119586 119342 -26114 -24450 1359011 1334433 4062 3934 1354949 1330499 TO PROMOTE THE PLANNING, PROMOTING, FINANCING, AND CONSTRUCTION OF FACILITY FOR THE BOY SCOUTS, THEIR PROFESSIONAL STAFFS, ADULT VOLUNTEERS AND MOST IMPORTANTLY, THE YOUTH THEY SERVE. 0 0 118098 94536 TO PROMOTE THE PLANNING, PROMOTING, FINANCING, AND CONSTRUCTION OF FACILITY FOR THE BOY SCOUTS, THEIR PROFESSIONAL STAFFS, ADULT VOLUNTEERS AND MOST IMPORTANTLY, THE YOUTH THEY SERVE. 118098 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 IL X STACEY DUNPHY 8153970210 2820 MCFARLAND ROAD ROCKFORD IL 61107 WILLIAM REILLY III PRESIDENT 1.00 1.00 X X 0 0 0 JONATHAN KRAUSE DIRECTOR 1.00 1.00 X 0 0 0 KRIS TUMILOWICZ DIRECTOR 1.00 1.00 X 0 0 0 JAKE DYKSTRA DIRECTOR 1.00 1.00 X 0 0 0 DANIEL HAWKINS DIRECTOR 1.00 1.00 X 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 1.00 40.00 X 0 218143 23524 0 218143 23524 0 0 1 0 0 RENTAL INCOME 532000 94536 94536 94536 356 356 94892 94536 0 356 2815 2815 55303 55303 44405 44405 10608 9789 819 RENT, MAINTENANCE, AND 4800 4800 SUPPLIES 986 986 BANK FEES 425 425 119342 118098 1244 0 15942 6678 70345 94341 0 772 1821558 588916 1272724 1232642 1359011 1334433 4062 3934 4062 3934 X 1354949 1330499 1354949 1330499 1359011 1334433 -24450 0 X 0 1 X 1 0 X X 1 BLACKHAWK AREA COUNCIL OF BOY SCOUTS 362169127 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 238113 238113 939209 332636 606573 607584 223850 383734 36652 32430 4222 1232642 X PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2025 AND 2024. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS CONSOLIDATED FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2025 AND 2024, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. THE COUNCIL'S AND TRUST FUND'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE COUNCIL'S 2025 RETURN HAD NOT YET BEEN FILED. 0 1 0 0 0 0 0 0 0 SEDRICK ROBINSON SCOUT EXECUTIVE 0 212143 0 6000 0 0 0 9816 0 13708 0 241667 0 0 PART I, LINE 3 SEDRICK ROBINSON WAS COMPENSATED BY THE ORGANIZATION'S RELATED ORGANIZATION BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA. THIS ORGANIZATION USES A COMPENSATION COMMITTEE, COMPENSATION STUDIES, AND BOARD APPROVAL TO DETERMINE COMPENSATION. PART I, LINE 4B SEDRICK ROBINSON, SCOUT EXECUTIVE, $9,816, DEFINED BENEFIT PLAN FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS (GIVEN THE NATURE OF THE ORGANIZATION THE MEMBERS ARE CONSIDERED TO BE THE BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA, INC.) ARE ENTITLED TO VOTE 1/4 OF ALL OF THE VOTES OF THE ORGANIZATION FOR SPECIAL MEETINGS. THEY ARE NON-VOTING DURING ANNUAL MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A TWO OF THE DIRECTORS OF THE BOARD HOLD THEIR OFFICES BY VIRTUE OF THEIR RESPECTIVE POSITIONS AS "PRESIDENT AND "SCOUT EXECUTIVE" OF THE BOY SCOUTS, REFERRED TO AS THE "COUNCIL DIRECTORS." THREE OF THE BOARD OF DIRECTORS ARE NOMINATED BY THE COUNCIL DIRECTORS, AND THEIR APPOINTMENT TO THE BOARD IS APPROVED BY THE AFFIRMATIVE VOTE OF THE BOARD OF DIRECTORS OF THE BOY SCOUTS. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES OF INCORPORATION AND/OR BYLAWS MAY NOT BE AMENDED WITHOUT AN AFFIRMATIVE VOTE OF ALL THE BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA, INC. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTANT RECEIVES AND REVIEWS THE FORM 990 IN COMPARISON TO THE FINANCIAL STATEMENTS PRIOR TO FILING. IT WILL BE REVIEWED BY THE UFY TREASURER AND PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A POTENTIAL CONFLICT OF INTEREST INVOLVES ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST. THE INTERESTED PERSON IS REQUIRED TO LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD MEMBERS. ANY FURTHER INVESTIGATION MAY BE DETERMINED BY THE CHAIRPERSON AS WELL AS THE BOARD ATTEMPTING TO OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WHICH WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. ALL OF THESE PROCEEDINGS ARE DOCUMENTED IN THE MEETING MINUTES. 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. BLACKHAWK AREA COUNCIL OF BOY SCOUTS OF AMERICA INC 2820 MCFARLAND ROAD ROCKFORD IL 61107 362169127 TEACHING CORE VALUES AND LIFE SKILLS TO YOUNG PEOPLE IL 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0