2026-01-28T15:25:19-06:00 2024-12-31 470574775 FRANKEL LLC 11404 WEST DODGE RD SUITE 700 OMAHA NE 681542576 990 2024-01-01 470376545 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL BOYS 4024319272 12401 WEST MAPLE ROAD OMAHA NE 681641853 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 4024319272 2026-01-26 1 0 AMY SUGHROUE P01058335 4024969100 2024 2025-03-06 01:10:19Z X SCOUTING AMERICA MID-AMERICA COUNCIL CHRIS MEHAFFEY 12401 WEST MAPLE ROAD OMAHA NE 681641853 7403297 0 1761 X MAC-BSA.ORG X 1965 NE SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT... THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 46 46 170 3557 0 0 3657037 3454274 2925621 3103985 4109 22849 436183 444467 7022950 7025575 86023 103333 0 0 3338744 3167279 0 0 535380 3497493 3510243 6922260 6780855 100690 244720 2119899 2155018 1121755 916675 998144 1238343 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 1003462 10511 753758 YOUTH CAMP AT CAMP SITES HELD BY THE GILLWELL FOUNDATION TRAINING BOYS, GIRLS, AND YOUNG MEN AND WOMEN IN SCOUTCRAFT. ALSO TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES. 4849852 92822 2779346 COMPREHENSIVE YOUTH DEVELOPMENT, CHARACTER BUILDING, CITIZENSHIP TRAINING AND MENTAL AND PHYSICAL FITNESS. 5853314 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 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 10 0 1 170 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 46 46 1 0 0 0 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 X THE ORGANIZATION 4024319272 12401 W MAPLE ROAD OMAHA NE 681641853 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 55.00 2.00 X 206732 0 48785 NATE DODGE CHAIRMAN 1.00 X X 0 0 0 DUNCAN MURPHY COUNCIL COMMISSIONER 1.00 X X 0 0 0 TIM KERRIGAN TREASURER 1.00 X X 0 0 0 STEVEN HOGAN LEGAL COUNSEL 1.00 X X 0 0 0 TIMOTHY WILSON VP OF DEVELOPMENT 1.00 X X 0 0 0 STEVE SELINE PAST CHAIRMAN 1.00 X X 0 0 0 R BRAD VON GILLERN NATIONAL COUNCIL REPRESENT 1.00 X X 0 0 0 MATT ONDREJKO VP OF MARKETING 1.00 X X 0 0 0 RICH BERAN VP MEMBERSHIP 1.00 X X 0 0 0 CHLOE BOYER VP OF PROGRAM 1.00 X X 0 0 0 DANIEL HUNT BOARD MEMBER 1.00 X 0 0 0 PATRICK COOPER BOARD MEMBER 1.00 X 0 0 0 ANDREW BLOSSOM BOARD MEMBER 1.00 X 0 0 0 KENDALL CURRY BOARD MEMBER 1.00 X 0 0 0 THOMAS VON RIESEN BOARD MEMBER 1.00 X 0 0 0 TRAVIS FLODINE BOARD MEMBER 1.00 X 0 0 0 W GARY GATES BOARD MEMBER 1.00 X 0 0 0 STEPHEN KATHOL BOARD MEMBER 1.00 X 0 0 0 SCOTT KEEP BOARD MEMBER 1.00 X 0 0 0 SCOTT GETZSCHMAN BOARD MEMBER 1.00 X 0 0 0 THOMAS KENT BOARD MEMBER 1.00 X 0 0 0 JOHN KIERNAN OD BOARD MEMBER 1.00 X 0 0 0 STEPHEN MCCOLLISTER BOARD MEMBER 1.00 X 0 0 0 CHRIS MURPHY BOARD MEMBER 1.00 X 0 0 0 PETE RICKETTS BOARD MEMBER 1.00 X 0 0 0 PHIL RUHLMAN BOARD MEMBER 1.00 X 0 0 0 W DAVID SCOTT BOARD MEMBER 1.00 X 0 0 0 ANDREA FREDRICKSON BOARD MEMBER 1.00 X 0 0 0 DANIEL BOYD BOARD MEMBER 1.00 X 0 0 0 MICHELLE BANG BOARD MEMBER 1.00 X 0 0 0 HAROLD DAUB JR BOARD MEMBER 1.00 X 0 0 0 PAUL LAFAVE BOARD MEMBER 1.00 X 0 0 0 SCOTT BERRYMAN BOARD MEMBER 1.00 X 0 0 0 KENNETH BUNNELL BOARD MEMBER 1.00 X 0 0 0 RICK CHOCHON BOARD MEMBER 1.00 X 0 0 0 TIMOTHY JACOBI BOARD MEMBER 1.00 X 0 0 0 HARRISON JOHNSON BOARD MEMBER 1.00 X 0 0 0 DR MIKE JUNG BOARD MEMBER 1.00 X 0 0 0 MIKE KENNEDY BOARD MEMBER 1.00 X 0 0 0 DANIEL KINSELLA BOARD MEMBER 1.00 X 0 0 0 BRIAN KIRKPATRICK BOARD MEMBER 1.00 X 0 0 0 MIKE LAWSON NATIONAL COUNCIL REPRESENT 1.00 X X 0 0 0 JESSICA MCCALL BOARD MEMBER 1.00 X 0 0 0 PHIL ROSSBACH BOARD MEMBER 1.00 X 0 0 0 JEFFREY SHELDON BOARD MEMBER 1.00 X 0 0 0 THOMAS TYE BOARD MEMBER 1.00 X 0 0 0 206732 0 48785 1 0 1 0 0 66114 479586 1741433 1167141 3169 3454274 POPCORN SALES 900099 1661040 1661040 PROGRAM SERVICE FEES 900099 944684 944684 MEMBER SUPPORT 900099 498261 498261 3103985 22849 22849 122609 479586 107261 15348 15348 425307 270461 154846 154846 RELATED PARTY RECEIPTS 900099 218000 218000 MISCELLANEOUS INCOME 900099 56273 56273 274273 7025575 3533104 0 38197 103333 103333 255517 214634 15331 25552 2304408 2003584 112809 188015 122431 106447 5994 9990 280583 238872 15048 26663 204340 176764 10341 17235 26988 22670 1619 2699 70596 59300 4236 7060 221349 157515 6135 57699 216839 159990 4358 52491 486123 439794 10419 35910 228071 209714 3020 15337 61561 51752 1893 7916 190845 190845 86267 79319 4049 2899 COMMISSIONS TO UNITS FO 1152866 1152866 SUPPLIES 438984 394070 4339 40575 RECOGNITION AWARDS 173003 162574 369 10060 EQUIPMENT MAINTENANCE A 139593 103458 1252 34883 17158 16658 104 396 6780855 5853314 392161 535380 222642 443506 310149 440777 8153 810635 212651 287950 316304 155700 1050000 16450 2119899 2155018 144784 228795 25220 38326 782028 647204 169723 0 0 2350 1121755 916675 X 465048 572369 533096 665974 998144 1238343 2119899 2155018 244720 -4521 0 X X 0 1 X 1 0 X 4065355 7862870 3315638 3657037 3454274 22355174 4065355 7862870 3315638 3657037 3454274 22355174 90256 22264918 1482 2164 4188 4109 22849 34792 391976 379019 355787 363883 396882 1887547 24277513 13864700 0.91710 0.90130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 19234289 4388832 3255670 1596744 37490 93965 25150592 19077938 27597 2506565 1994 2283404 92413 19234289 23428694 323297 -2852235 1690450 37041 94327 19077938 21855708 74975 2876121 1248379 25226 104505 23428694 21233753 42935 2783001 2097086 14471 92424 21855708 0.05000 0.95000 0 1 1 0 OPERATING LEASE LIABILITY 2350 2350 X PART IV, LINE 2B: TIMING DIFFERENCES OFTEN OCCUR BETWEEN WHEN FEES ARE COLLECTED BY THE ORGANIZATION AND REMITTED BY THE ORGANIZATION. REGISTRATION FEES, MAGAZINE SUBSCRIPTIONS, ETC, ARE COLLECTED BY THE ORGANIZATION AS AN INTERMEDIARY. THE FUNDS ARE PERIODICALLY REMITTED TO THE APPROPRIATE THIRD PARTY. THE UNITS KEEP MONEY ON ACCOUNT AND USE IT TO REGISTER FOR COUNCIL EVENTS AND TO BUY MERCHANDISE IN SCOUT SHOPS. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FUNDS ON AN ANNUAL BASIS TO HELP FULFILL THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REQUIRES DISCLOSURE AND RECOGNITION IN FINANCIAL STATEMENTS OF POSITIONS TAKEN IN A TAX RETURN ABOUT THE TAX TREATMENT OF TRANSACTIONS AND EVENTS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. TAX POSITIONS RELATIVE TO A NOT-FOR-PROFIT ORGANIZATION INCLUDE ACTIVITIES THAT MAY ENDANGER ITS EXEMPT PURPOSE AND STATUS AS AN EXEMPT ORGANIZATION. THE COUNCIL BELIEVES IT COMPLIES WITH ALL RELEVANT TAX LAWS AND REGULATIONS, INCLUDING THOSE RELATED TO UNRELATED BUSINESS INCOME TAX, AND HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS; ACCORDINGLY, NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE STATEMENT OF FINANCIAL POSITION. OMAHA GOLF TOURNAMENT 107575 107575 26997 8119 CITIZEN OF THE YEAR 211563 206400 5163 32 7601 8597 4 283057 273186 9871 5259 15552 26015 9089 602195 479586 122609 5291 50150 42731 9089 107261 15348 1 YOUNG MEN AND WOMEN IN NORTH AND SOUTH OMAHA, COUNCIL BLUFFS, SIOUX CITY, GRAND ISLAND, KEARNEY, NORTH PLATTE,AND SOME RURAL AFTER SCHOOL PROGRAMS ARE PROVIDED MEMBERSHIP AS WELL AS SOME MATERIALS TO PARTICIPATE IN BOY SCOUTS OF AMERICA MID-AMERICA COUNCIL PROGRAMS AT NO COST TO THEM. 139 21932 COLLEGE SCHOLARSHIPS TO SCOUTS GRADUATING FROM HIGH SCHOOL 9 57919 CAMPERSHIPS- PARTIAL PAYMENT OF CAMP FEES 68 10831 PROGRAM GRANTS AWARDED TO UNITS FOR UNIT LEVEL SUPPORT 48 7330 PROGRAM SUPPORT FEE ASSISTANCE FOR REGISTRATION FEES 62 5321 X X X X 0 0 0 0 0 0 0 0 0 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 206732 0 0 0 0 0 33089 0 15696 0 255517 0 0 0 FORM 990, PAGE 1, AMENDED RETURN THIS FORM 990 IS BEING AMENDED BECAUSE THE ORGANIZATION'S INDEPENDENT AUDIT WAS COMPLETED AFTER THE ORIGINAL RETURN WAS FILED. UPON COMPLETION OF THE AUDIT, CERTAIN AMOUNTS WERE UPDATED TO CONFORM TO THE AUDITED FINANCIAL STATEMENTS. THIS AMENDED RETURN REFLECTS THOSE FINAL AUDITED AMOUNTS. THE AMENDMENT DOES NOT AFFECT THE ORGANIZATION'S EXEMPT PURPOSE OR OPERATIONAL ACTIVITIES. CHANGES INCLUDE ADJUSTMENTS TO FORM 990, PARTS I, III, VIII, IX, X, XI; SCHEDULE A, PART II; AND SCHEDULE B, PART I. FORM 990, PART I CHANGED DUE TO CHANGES TO PARTS VIII, IX,AND X DISCUSSED BELOW. FORM 990, PART III CHANGED DUE TO CHANGES TO PARTS VIII AND IX DISCUSSED BELOW. FORM 990, PART VIII CHANGED DUE TO A RECLASSIFICATION OF $147,624 OF OTHER CONTRIBUTIONS TO GRANTS FROM RELATED ORGANIZATIONS. THERE WERE ALSO SMALL RECLASSIFICATIONS TO PROGRAM SERVICE REVENUE AND MISCELLANEOUS INCOME AS WELL AND ROUNDING DIFFERENCES THAT WERE MADE TO MATCH THE TAX RETURN TO THE AUDIT REPORT. FORM 990, PART IX CHANGED DUE TO A REDUCTION IN OTHER EMPLOYEE BENEFITS THAT OFFSET BY A REDUCTION IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES ON FORM 990, PART X. THE ALLOCATION OF MULTIPLE EXPENSES BETWEEN PROGRAM SERVICE EXPENSES AND MANAGEMENT AND GENERAL EXPENSES WERE ALSO UPDATE TO MATCH THE ALLOCATION METHODS FROM THE AUDITED FINANCIAL STATEMENTS. FORM 990, PART X CHANGED DUE TO SMALL CHANGES TO OUTSTANDING ITEMS IN CASH ACCOUNTS, SMALL ROUNDING ERRORS, AND THE CHANGE IN ACCOUNTS PAYABLE DISCUSSED IN THE FORM 990, PART IX SECTION. FORM 990,PART XI CHANGED DUE TO THE CHANGES DISCUSSED ABOVE. SCHEDULE A, PART II WAS UPDATED TO REFLECT THE CHANGES TO FORM 990, PART VIII. SCHEDULE B, PART I WAS UPDATED TO REFLECT THE CHANGE TO RELATED ORGANIZATION GRANGS IN FORM 990, PART VIII. FORM 990, PART VI, SECTION A, LINE 2 THE BOARD OF DIRECTORS IS COMMUNITY BASED. AS A RESULT, IT IS POSSIBLE THAT FAMILY OR BUSINESS RELATIONSHIPS MAY EXIST AMONG THE MEMBERS. 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 AN INDIVIDUAL SHALL BECOME A CHARTERED ORGANIZATION REPRESENTATIVE UPON RECEIPT OF WRITTEN NOTICE BY THE COUNCIL OF THE INDIVIDUAL'S DESIGNATION AS A CHARTERED ORGANIZATION REPRESENTATIVE, PROVIDED THAT THE CHARTERED ORGANIZATION REPRESENTATIVE HAS BEEN ELECTED OR APPOINTED BY THE CHARTERED ORGANIZATION AND REGISTERED BY THE BOY SCOUTS OF AMERICA AS A CHARTERED ORGANIZATION REPRESENTATIVE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL SERVE AT THE PLEASURE OF THE CHARTERED ORGANIZATIONS THAT ELECTED OR APPOINTED THEM, BUT ONLY AS LONG AS THE CHARTERED ORGANIZATION CONTINUES TO HOLD A CHARTER FROM THE BOY SCOUTS OF AMERICA TO OPERATE A UNIT. ALL OFFICERS, CHAIRS OF COMMITTEES OF THE BOARD, DISTRICT CHAIRS, AND BOARD OF DIRECTOR MEMBERS MUST FIRST BE ELECTED AS COUNCIL MEMBERS AT LARGE, IF THEY ARE NOT CHARTERED ORGANIZATION REPRESENTATIVES. EACH MEMBER AT LARGE SHALL BE ELECTED AT THE ANNUAL MEETING OF THE COUNCIL BY THE ACTIVE MEMBERS THEN IN OFFICE, SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING OF THE COUNCIL, OR UNTIL HIS OR HER PRIOR DEATH, RESIGNATION OR REMOVAL. 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 COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND MEMBERS OF THE AUDIT COMMITTEE REVIEWED THE FORM 990 AND DISCUSSED ANY QUESTIONS/CHANGES WITH THE AUDITOR. THE FORM 990 WAS THEN PROVIDED TO ALL MEMBERS OF THE BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SCOUT EXECUTIVE/CEO REVIEWS ALL EXPENDITURES AND AS PART OF THIS PROCEDURE MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS AS TRANSACTIONS ARE CONSIDERED, AND THE WRITTEN CONFLICT OF INTEREST POLICY IS CONSIDERED THEREIN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE GRADES THE EMPLOYEE'S PERFORMANCE ACCORDING TO THE LIST OF CRITICAL ACHIEVEMENTS AS PROVIDED BY THE NATIONAL BOY SCOUT COUNCIL. THE RESULTS ARE APPLIED TO THE CURRENT YEAR RECOMMENDED SALARY RANGES WHICH ARE ALSO PROVIDED BY THE NATIONAL BOY SCOUT COUNCIL TO DETERMINE THE APPROPRIATE RAISE FOR EACH EMPLOYEE BY CLASS. FORM 990, PART VI, SECTION C, LINE 19 WILL PROVIDE UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. JAMES E WEST FOUNDATION 12401 WEST MAPLE ROAD OMAHA NE 68164 844364398 MANAGE AN ENDOWMENT TO BENEFIT AND SUPPORT THE MID-AMERICA COUNCIL NE 501(C)(3) LINE 12A, I BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 1 GILLWELL FOUNDATION 12401 WEST MAPLE ROAD OMAHA NE 68164 844716050 MANAGE REAL AND PERSONAL PROPERTY AND SUPPORT THE MID-AMERICAL COUNCIL NE 501(C)(3) LINE 12A, I BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 JAMES E WEST FOUNDATION C 1896744 FMV JAMES E WEST FOUNDATION L 24000 FMV GILLWELL FOUNDATION K 39400 FMV GILLWELL FOUNDATION L 24000 FMV