2024-11-15T17:35:55-06:00 2023-12-31 930928924 PERKINS & COMPANY PC 1211 SW FIFTH AVE SUITE 1000 PORTLAND OR 97204 990 2023-01-01 930386792 CASCADE PACIFIC COUNCIL BOY SCOUTS OF AMERICA CASC 5032263423 2145 SW NAITO PARKWAY PORTLAND OR 97201 GARY CARROLL CEO 5032263423 2024-11-15 1 1 CYNTHIA P BARTHOLOMEW P01313965 5032210336 2023 2024-10-15 13:58:12Z GARY CARROLL 2145 SW NAITO PARKWAY PORTLAND OR 97201 10882269 0 1761 X CPCBSA.ORG X 1916 OR TO DEVELOP THE SELF-STARTERS, GOAL-GETTERS, AND LEADERS OF TOMORROW. 16 16 264 5018 0 0 1290654 1548197 2747764 3541142 3714194 1870910 1175174 1681345 8927786 8641594 152688 117004 0 0 3689960 4095753 0 0 764420 4469136 5833675 8311784 10046432 616002 -1404838 44902341 44186417 1623400 761339 43278941 43425078 X TO DEVELOP THE SELF-STARTERS, GOAL-GETTERS, AND LEADERS OF TOMORROW, MAKING A POSITIVE IMPACT ON INDIVIDUALS AND COMMUNITIES FOR GENERATIONS, AND TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 7618104 117004 4993771 THE COUNCIL OPERATES IN NORTHWEST OREGON AND SOUTHWEST WASHINGTON, SERVING 18 COUNTIES. THE COUNCIL HAS EIGHT CAMPING FACILITIES AND TWO WINTER LODGES. FOR THE TERRITORY COVERED BY THE ORGANIZATION'S CHARTER, CASCADE PACIFIC COUNCIL IS DEVOTED TO PROMOTING THE ABILITY OF BOYS AND GIRLS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES.CASCADE PACIFIC COUNCIL SERVES THROUGH THE EFFORTS OF ABOUT 5,000 ADULT VOLUNTEERS SERVING APPROXIMATELY 8,000 YOUTH MEMBERS IN THE FOLLOWING PROGRAMS: CUB SCOUTING, BOY SCOUTING, VARSITY SCOUTING, AND VENTURING SEA SCOUTING. PROGRAMS INCLUDE CHILDREN FROM FIRST GRADE TO AGE 20.SCOUTING PROGRAMS INCLUDE THE FOLLOWING- LION SCOUTS: INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH. TIGER SCOUTS: ONE YEAR FAMILY-ORIENTED PROGRAM FOR FIRST GRADERS WITH THEIR PARENTS. CUB SCOUTING: FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE. SCOUTS BSA: YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD. VENTURING: FOR YOUNG MEN AND WOMEN AGES 14-20. 7618104 1 1 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 1 4 0 1 264 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR WA X GARY CARROLL 5032263423 2145 SW NAITO PARKWAY PORTLAND OR 97201 GARY CARROLL SCOUT EXECUTIVE / CEO 40.00 X 183489 0 0 JAMES S HILL DIRECTOR OF SUPPORT SERVICES / CAO 40.00 X 127439 0 0 MICHAEL EGAN CHIEF DEVELOPER OFFICER 40.00 X 122119 0 0 JASON R MACPHERSON DEVELOPMENT DIRECTOR 40.00 X 118593 0 0 ANNA S LAPOINTE DEVELOPMENT DIRECTOR 40.00 X 106776 0 0 KALEEN DEATHERAGE BOARD CHAIR & DIRECTOR 10.00 X X 0 0 0 MARK GANZ PAST CHAIR & DIRECTOR 2.00 X X 0 0 0 CARLA SALAZAR TREASURER & DIRECTOR 2.00 X X 0 0 0 BENJAMIN BERRY DIRECTOR 2.00 X 0 0 0 ANDREW DANNER DIRECTOR 2.00 X 0 0 0 SHO DOZONO DIRECTOR 2.00 X 0 0 0 WILLIAM DREW DIRECTOR 2.00 X 0 0 0 JOHN EPSTEIN DIRECTOR 2.00 X 0 0 0 ALISTAIR FIRMIN DIRECTOR 2.00 X 0 0 0 MATTHEW HALLER DIRECTOR 2.00 X 0 0 0 MARK HEFNER DIRECTOR 2.00 X 0 0 0 KATHLEEN JORDAN DIRECTOR 2.00 X 0 0 0 MARILYN LOY DIRECTOR 2.00 X 0 0 0 M DOLLY OLSON DIRECTOR 2.00 X 0 0 0 JAY N WILT DIRECTOR 2.00 X 0 0 0 SPENCER YOUNG DIRECTOR 2.00 X 0 0 0 658416 0 0 5 0 1 0 0 9818 71741 1466638 3000 1548197 CAMPING REVENUE 900099 2492340 2492340 ACTIVITY REVENUE 900099 1048802 1048802 3541142 1239263 1239263 588711 0 588711 588711 588711 1751946 1120299 631647 631647 631647 352065 71741 123349 228716 228716 1714386 997027 717359 717359 OTHER INCOME 900099 146559 146559 146559 8641594 4993771 0 2099626 X 117004 117004 183489 18349 55047 110093 2973923 2026047 542328 405548 245008 168867 45018 31123 387220 274422 61836 50962 306113 225282 48448 32383 47649 47649 70551 70551 26843 26843 256674 216335 28142 12197 44816 44785 31 253550 192377 44145 17028 758865 702933 28823 27109 819102 758929 47926 12247 323530 308128 12206 3196 92537 92537 1311362 1306793 2778 1791 230131 208967 20072 1092 SUPPLIES 902164 892424 319 9421 WRITE-OFF ERC RECEIVABL 477869 477869 RECOGNITION AND AWARDS 111672 69522 77 42073 OTHER 106360 86940 11294 8126 10046432 7618104 1663908 764420 X 963171 776987 2869281 46705 1799736 1218589 15451 22184 100818 148891 330242 173522 36532555 17886956 19479626 18645599 18747618 22718341 596398 435599 44902341 44186417 637101 268610 797669 269119 188630 223610 1623400 761339 X 27959597 26888479 15319344 16536599 43278941 43425078 44902341 44186417 -1404838 1550975 0 X X 0 1 X 1 0 X 5391059 3223441 4294221 5201293 1548197 19658211 5391059 3223441 4294221 5201293 1548197 19658211 1621275 18036936 1419230 1130350 1496549 928635 1827974 6802738 93392 94837 190343 205446 584018 27044967 5990798 0.66690 0.67770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19018256 305636 3188285 1020235 247498 21244444 24080164 13513 -3630916 1131172 313333 19018256 33590650 1327255 617198 11202465 252474 24080164 31311201 1015788 2793464 1357983 171820 33590650 27003946 684222 5013201 1094381 295787 31311201 0 0 25000 25000 30946637 13475568 17471069 5506187 4411388 1094799 54731 54731 18645599 CUSTODIAL ACCOUNTS 223610 223610 X 9896206 1550975 85000 123349 1759324 8136882 26843 477869 504712 8641594 9750069 85000 123349 208349 9541720 26843 477869 504712 10046432 PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COUNCIL QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL APPLIES THE PROVISIONS OF THE FASB ASC NO. 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX AND RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAXES. THE COUNCIL HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023 AND 2022. NO INTEREST AND PENALTIES HAVE BEEN ACCRUED FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE COUNCIL FILES AN EXEMPT ORGANIZATION RETURN AND AN UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE OREGON CHARITIES DIVISION AND OREGON DEPARTMENT OF REVENUE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 123,349. PART XI, LINE 4B - OTHER ADJUSTMENTS: WRITE-OFF OF ERC RECEIVABLE 477,869. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 123,349. PART XII, LINE 4B - OTHER ADJUSTMENTS: WRITE-OFF OF ERC RECEIVABLE 477,869. SPORTING CLAYS 228713 51379 177334 14673 11235 25471 40302 ROUNDUP 105755 11640 94115 759 11640 2985 3 89338 8722 80616 2458 5107 3615 5104 423806 71741 352065 14673 3217 27982 29086 48391 123349 228716 0 REGISTRATION 192 18170 BOOK ASSIST WITH COST OF REGISTRATION UNIFORMS 31 748 BOOK ASSIST WITH COST OF UNIFORMS CAMPERSHIP 495 98085 BOOK PART OF COST TO GO TO CAMP 1 X X X X 0 0 0 0 0 0 0 0 0 GARY CARROLL SCOUT EXECUTIVE / CEO 183008 0 0 0 481 0 0 0 0 0 183489 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE TREASURER AND AUDIT COMMITTEE PRIOR TO FILING. THE MEMBERS ARE PRIMARILY ACCOUNTANTS AND TAX PREPARERS IN THEIR OWN CAREERS. A DISCUSSION OF RECOMMENDATIONS OR CLARIFICATIONS MAY OCCUR IF NECESSARY. THE TREASURER OF THE BOARD OF DIRECTORS WILL LEAD A SUB COMMITTEE OF THE FINANCE COMMITTEE, THE AUDIT COMMITTEE, IN REVIEWING THE 990 FOR THE BOARD OF DIRECTORS AT A LATER DATE. FORM 990, PART VI, SECTION B, LINE 12C THE SCOUT EXECUTIVE, MANAGER AND BOARD MEMBERS ARE INVOLVED WITH ANY DETERMINATIONS AND REVIEW OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL COMPENSATION COMMITTEE OF KEY BOARD MEMBERS AND COUNCIL TREASURER MEET ANNUALLY TO REVIEW AND APPROVE COMPENSATION FOR ALL EMPLOYEES. SALARY AND BENEFITS ARE DERIVED FROM BSA NATIONAL COUNCIL GUIDELINES, AND THE LOCAL COUNCIL ALSO COMPARES TO NATIONAL SALARY AND BENEFITS STUDY REPORTS FROM A THIRD-PARTY PROVIDER. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND THE ANNUAL RETURN ARE AVAILABLE TO THE PUBLIC AT THE OFFICE OF THE CASCADE PACIFIC COUNCIL BOY SCOUTS. FORM 990, PART IX, LINE 24B THE COVID-19 PANDEMIC POSED SIGNIFICANT CHALLENGES ON CASCADE PACIFIC COUNCIL, AS CAMPING AND RELATED REVENUE ACTIVITY COMPRISES A LARGE PROPORTION OF ANNUAL REVENUE. THE ORGANIZATION SUBMITTED THE APPROPRIATE APPLICATIONS TO RECEIVE THE EMPLOYEE RETENTION CREDIT (ERC). AT 12/31/2022, $477,020 REMAINED ON THE BALANCE SHEET AS A RECEIVABLE FOR THE ERC . AT THAT TIME, THE ORGANIZATION ASSESSED NO ISSUES REGARDING THE COLLECTABILITY OF THE FINAL AMOUNTS. THE ORGANIZATION HAS SINCE RECEIVED COMMUNICATION FROM THE IRS REPORTING THAT PORTION HAS BEEN DENIED. THE ORGANIZATION APPEALED THE IRS DECISION AND RECEIVED WORD IN JULY 2024 THAT THE IRS DENIED APPEAL. AS SUCH, BAD DEBT EXPENSE HAS BEEN REPORTED FOR THE $477,020 OUTSTANDING ERC RECEIVABLE BALANCE. FORM 990, PART X, COLUMN (A) RESTATED AFTER INDEPENDENT AUDIT OF 2022 FINANCIAL STATEMENTS.