BOY SCOUTS OF AMERICA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BOY SCOUTS OF AMERICA (EIN 95-1643981)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349311936
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T15:01:05-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 814234542 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BPM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 E SPRING STREET SUITE 200 | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 908155215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951643981 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG BEACH AREA COUNCIL BOY SCOUTS OF | BusinessNameLine1Txt |
| Business Name Line2 | AMERICA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LONG | BusinessNameControlTxt |
| Phone | 5624270911 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EAST 37TH STREET | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90807 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARC BONNER | PersonNm |
| Person Title | SCOUT EXECUTIVE/CEO | PersonTitleTxt |
| Phone | 5624270911 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANTHONY J GALES | PreparerPersonNm |
| PTIN | P01241476 | PTIN |
| Phone | 5624203100 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARC BONNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EAST 37TH STREET | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,009,215 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 1761 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LONGBEACHBSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1923 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SEE PAGE 2, PART III, LINE 1 | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Total Volunteers | 2000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $643,646 | PYContributionsGrantsAmt |
| CY Contributions Grants | $415,870 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $572,557 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $884,219 | CYProgramServiceRevenueAmt |
| PY Investment Income | $203,412 | PYInvestmentIncomeAmt |
| CY Investment Income | $261,825 | CYInvestmentIncomeAmt |
| PY Other Revenue | $263,751 | PYOtherRevenueAmt |
| CY Other Revenue | $243,740 | CYOtherRevenueAmt |
| PY Total Revenue | $1,683,366 | PYTotalRevenueAmt |
| CY Total Revenue | $1,805,654 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $817,152 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $861,659 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $68,961 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,077,176 | PYOtherExpensesAmt |
| CY Other Expenses | $1,355,446 | CYOtherExpensesAmt |
| PY Total Expenses | $1,894,328 | PYTotalExpensesAmt |
| CY Total Expenses | $2,217,105 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$210,962 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$411,451 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,653,008 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,502,204 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $694,725 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $259,227 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,958,283 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,242,977 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,890,487 | ExpenseAmt |
| Revenue | $1,127,959 | RevenueAmt |
| Desc | THE ORGANIZATION CONDUCTS PROGRAMS THAT PROMOTE AN INTEREST IN THE ENVIRONMENT, CONSERVATION, AND SERVICE TO THE COMMUNITY. ITS MISSION IS TO BUILD CHARACTER IN YOUNG PEOPLE BY TEACHING AN ETHICAL ORIENTATION TO DECISION-MAKING, AND TRAINING THEM IN LEADERSHIP AND PERSONAL ACCOUNTABILITY. ITS ACTIVITIES ENCOURAGE YOUNG PEOPLE TO BE GOOD CITIZENS AND ACTIVE PARTICIPANTS IN THEIR COMMUNITY BY REWARDING THEIR SERVICE AND ACCOMPLISHMENTS. IN 2023, 551 LONG BEACH AREA ADULTS AND 1348 CHILDREN TOOK PART IN VARIOUS ORGANIZATIONAL PROGRAMS AND EVENTS, INCLUDING CAMPING TRIPS AND COMMUNTIY SERVICE. IN ADDITION, THE ORGANIZATION SUPPORTS AND MAINTAINS RECREATIONAL FACILITIES (SUCH AS CAMP TAHQUITZ AND THE SEA BASE AQUATIC CENTER) FOR THE USE AND ENJOYMENT OF THE LONG BEACH COMMUNITY AND THE PUBLIC IN GENERAL, AS WELL AS FOR THE DELIVERY OF ITS PROGRAMS. | Desc |
| Total Program Service Expenses | $1,890,487 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARC BONNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5624270911 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EAST 37TH STREET | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90807 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ALBERT GUERRA | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVEN RICHARD | ||||||
| COMMISSIONER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARC BONNER | ||||||
| CEO | 40.00 | Yes (X) | Yes (X) | $104,961 | $0 | $7,740 |
| VINCE ATTARDO | ||||||
| VP PROPERTIES | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICHARD DEMPSEY | ||||||
| VP ADMINISTRATION | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JON GOTZ | ||||||
| VP MEMBERSHIP | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB COLLEY | ||||||
| VP PROGRAM | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEE SHOAG | ||||||
| VP FUNDRAISING DEVELOPMENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATIE ZINN | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICHARD BELL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOB BLAIR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PHIL BOND | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RON CAMERO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK DAMERON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOM DIXON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL GROFF | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDSAY HUGHES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE KEESAL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF KELLOGG | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIRSTEN LARSEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MOSKOVITZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALEC MURRAY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SAM PETRALIA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NIL REYES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN C RUSSELL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH SANGMEISTER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER VAN HORN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC WITTEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS SHARARIAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHNNY BRADFORD | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB MILLETT | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNA MIELKE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $104,961 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $7,740 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $415,870 | AllOtherContributionsAmt |
| Total Contributions | $415,870 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CAMPING REVENUE | 900099 | $580,206 | $580,206 |
| NRCS REVENUE | 900099 | $304,013 | $304,013 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $884,219 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $261,825 | TotalRevenueColumnAmt |
| Exclusion | $261,825 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $299,154 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $203,561 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,593 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $95,593 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $148,147 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $148,147 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $148,147 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,805,654 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,127,959 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $261,825 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,700 | TotalAmt |
| Program Services | $103,880 | ProgramServicesAmt |
| Management And General | $4,410 | ManagementAndGeneralAmt |
| Fundraising | $4,410 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,299 | TotalAmt |
| Program Services | $595,773 | ProgramServicesAmt |
| Management And General | $23,263 | ManagementAndGeneralAmt |
| Fundraising | $23,263 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,369 | TotalAmt |
| Program Services | $48,477 | ProgramServicesAmt |
| Management And General | $2,446 | ManagementAndGeneralAmt |
| Fundraising | $2,446 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,291 | TotalAmt |
| Program Services | $49,545 | ProgramServicesAmt |
| Management And General | $1,873 | ManagementAndGeneralAmt |
| Fundraising | $1,873 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,830 | TotalAmt |
| Management And General | $49,830 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,788 | TotalAmt |
| Program Services | $5,806 | ProgramServicesAmt |
| Management And General | $117,662 | ManagementAndGeneralAmt |
| Fundraising | $18,320 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,389 | TotalAmt |
| Program Services | $226,539 | ProgramServicesAmt |
| Management And General | $4,925 | ManagementAndGeneralAmt |
| Fundraising | $4,925 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,135 | TotalAmt |
| Program Services | $156,493 | ProgramServicesAmt |
| Management And General | $321 | ManagementAndGeneralAmt |
| Fundraising | $321 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,235 | TotalAmt |
| Program Services | $2,073 | ProgramServicesAmt |
| Management And General | $81 | ManagementAndGeneralAmt |
| Fundraising | $81 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,040 | TotalAmt |
| Program Services | $164,104 | ProgramServicesAmt |
| Management And General | $1,468 | ManagementAndGeneralAmt |
| Fundraising | $1,468 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,768 | TotalAmt |
| Program Services | $127,540 | ProgramServicesAmt |
| Management And General | $3,614 | ManagementAndGeneralAmt |
| Fundraising | $3,614 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $249,294 | $247,258 | $1,018 | $1,018 |
| RECOGNITION AWARDS | $68,277 | $65,484 | $42 | $2,751 |
| MISCELLANEOUS | $53,553 | $32,629 | $20,297 | $627 |
| PRINTING AND PUBLICATIO | $35,318 | $31,116 | $1,707 | $2,495 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,819 | TotalAmt |
| Program Services | $33,770 | ProgramServicesAmt |
| Management And General | $24,700 | ManagementAndGeneralAmt |
| Fundraising | $1,349 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,217,105 | TotalAmt |
| Program Services | $1,890,487 | ProgramServicesAmt |
| Management And General | $257,657 | ManagementAndGeneralAmt |
| Fundraising | $68,961 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,154,820 | BOYAmt |
| EOY | $705,149 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,065 | BOYAmt |
| EOY | $60,095 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,798 | BOYAmt |
| EOY | $8,318 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $236,110 | BOYAmt |
| EOY | $623 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,961 | BOYAmt |
| EOY | $108,954 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,437 | BOYAmt |
| EOY | $24,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,051,432 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,916,921 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,205,005 | BOYAmt |
| EOY | $2,134,511 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,536,218 | BOYAmt |
| EOY | $7,447,062 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,594 | BOYAmt |
| EOY | $12,565 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,653,008 | BOYAmt |
| EOY | $10,502,204 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,078 | BOYAmt |
| EOY | $56,042 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,634 | BOYAmt |
| EOY | $25,517 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,013 | BOYAmt |
| EOY | $177,668 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $694,725 | BOYAmt |
| EOY | $259,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,905,740 | BOYAmt |
| EOY | $3,876,601 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,052,543 | BOYAmt |
| EOY | $6,366,376 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,958,283 | BOYAmt |
| EOY | $10,242,977 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,653,008 | BOYAmt |
| EOY | $10,502,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$411,451 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $696,145 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $885,893 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $360,911 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $882,716 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $643,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,870 | CurrentTaxYearAmt |
| Total | $3,189,036 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $885,893 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $360,911 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $882,716 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $643,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,870 | CurrentTaxYearAmt |
| Total | $3,189,036 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $107,695 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,081,341 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $286,864 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $322,312 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $266,841 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $203,412 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $261,825 | CurrentTaxYearAmt |
| Total | $1,341,254 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $49,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $77,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $105,091 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $130,601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $148,147 | CurrentTaxYearAmt |
| Total | $511,438 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,041,728 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,007,712 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61120 | PublicSupportCY170Pct |
| Public Support PY170 | 0.54150 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 49,932. 2020 AMOUNT: $ 77,667. 2021 AMOUNT: $ 105,091. 2022 AMOUNT: $ 130,601. 2023 AMOUNT: $ 148,147. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,142,514 | BeginningYearBalanceAmt |
| Contributions | $8,500 | ContributionsAmt |
| Investment Earnings Or Losses | $211,995 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $450,000 | OtherExpendituresAmt |
| Administrative Expenses | -$696,145 | AdministrativeExpensesAmt |
| End Year Balance | $7,609,154 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,720,265 | BeginningYearBalanceAmt |
| Contributions | $15,133 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,051,855 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $500,000 | OtherExpendituresAmt |
| Administrative Expenses | $41,029 | AdministrativeExpensesAmt |
| End Year Balance | $7,142,514 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,360,155 | BeginningYearBalanceAmt |
| Contributions | $14,662 | ContributionsAmt |
| Investment Earnings Or Losses | $842,944 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $450,000 | OtherExpendituresAmt |
| Administrative Expenses | $47,496 | AdministrativeExpensesAmt |
| End Year Balance | $8,720,265 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,348,550 | BeginningYearBalanceAmt |
| Contributions | $62,804 | ContributionsAmt |
| Investment Earnings Or Losses | $429,898 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,450,000 | OtherExpendituresAmt |
| Administrative Expenses | $31,097 | AdministrativeExpensesAmt |
| End Year Balance | $8,360,155 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,265,899 | BeginningYearBalanceAmt |
| Contributions | $294,613 | ContributionsAmt |
| Investment Earnings Or Losses | $1,360,990 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $500,000 | OtherExpendituresAmt |
| Administrative Expenses | $72,952 | AdministrativeExpensesAmt |
| End Year Balance | $10,348,550 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.31000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.69000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,814 | OtherCostOrOtherBasisAmt |
| Book Value | $233,814 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,074,910 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,798,356 | DepreciationAmt |
| Book Value | $1,276,554 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $992,646 | OtherCostOrOtherBasisAmt |
| Depreciation | $511,652 | DepreciationAmt |
| Book Value | $480,994 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $750,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $606,913 | DepreciationAmt |
| Book Value | $143,149 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,134,511 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CUSTODIAN ACCOUNTS | Desc |
| Amt | $177,668 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $177,668 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,451,969 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $696,145 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $696,145 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,755,824 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $49,830 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $49,830 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,805,654 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,167,275 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,167,275 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $49,830 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $49,830 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,217,105 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT PURPOSE-THE PRIMARY OBJECTIVE OF THE ENDOWMENT FUND IS TO PROVIDE REGULAR AND RELIABLE INCOME FOR THE OPERATION, PRESERVATION, AND BETTERMENT OF THE COUNCIL. |
| PART X, LINE 2: | THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM STATE FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION DOES NOT BELIEVE THAT DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022 THAT IT HAD UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL FOLLOWS THE PROVISIONS OF FASB ASC 740, INCOME TAXES. ACCORDINGLY, THE COUNCIL ACCOUNTS FOR UNCERTAIN TAX POSITIONS BY RECORDING A LIABILITY FOR UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN ITS TAX RETURNS. THE COUNCIL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPROPRIATE TAXING AUTHORITIES. THE COUNCIL DOES NOT BELIEVE THAT ITS INCOME TAX RETURNS INCLUDE ANY UNCERTAIN TAX POSITIONS AND ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCOUT EXECUTIVE'S PERFORMANCE AND COMPENSATION IS REVIEWED BY A PERSONNEL COMMITTEE CONSISTING OF THE COUNCIL PRESIDENT AND KEY OFFICERS. THE COMPENSATION OF OTHER OFFICERS AND/OR KEY EMPLOYEES IS DETERMINED BASED OFF OF PERFORMANCE REVIEWS. ONCE THE OFFICER AND/OR KEY EMPLOYEE IS REVIEWED, THE ORGANIZATION THEN USES NATIONAL SALARY CHARTS TO DETERMINE AN EQUITABLE AMOUNT OF COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 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 ANNUNAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S BOARD OF DIRECTOR'S AND EXECUTIVE DIRECTOR WILL CAREFULLY REVIEW THE FORM 990 PRIOR TO SIGNING AND MAILING THE RETURN TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | DURING ORIENTATION, TRUSTEES, DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SCOUT EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION IS REVIEWED BY A PERSONNEL COMMITTEE CONSISTING OF THE COUNCIL PRESIDENT AND KEY OFFICERS. THE COMPENSATION OF OTHER OFFICERS AND/OR KEY EMPLOYEES IS DETERMINED BASED OFF OF PERFORMANCE REVIEWS. ONCE THE OFFICER AND/OR KEY EMPLOYEE IS REVIEWED, THE ORGANIZATION THEN USES NATIONAL SALARY CHARTS TO DETERMINE AN EQUITABLE AMOUNT OF COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATMENTS, AND OTHER PERTINENT DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C. | PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG BEACH AREA COUNCIL TRUST FUND BSA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EAST 37TH STREET | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237373644 | EIN |
| Primary Activities | SUPPORT BSA | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 11B | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LBAC BSA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments