2023-05-15T14:43:42-04:00 2022-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2022-01-01 203000282 NORTHERN STAR COUNCIL NORT 6122312300 6202 BLOOMINGTON RD FORT SNELLING MN 55111 JOHN R ANDREWS SCOUT EXECUTIVE 6122312300 2023-05-15 true JOHN ANDREWS 999009999 false BECKY L GIBBS P01379383 9528544244 2023-05-12 2022 2023-04-26 12:10:37Z NORTHERN STAR COUNCIL JOHN R ANDREWS 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 22722704 false X WWW.NORTHERNSTAR.ORG X 2005 MN NORTHERN STAR COUNCIL PREPARES YOUNG PEOPLE TO BE LEADERS AND INDIVIDUALS OF STRONG CHARACTER BY HELPING THEM DISCOVER AND LIVE BY THE PRINCIPLES OF SCOUTING. 73 73 497 7964 50716 7495016 4854487 5217658 6812895 984677 100517 2195914 1145106 15893265 12913005 2477274 2386411 0 7522673 8063894 0 951992 6509428 9813537 16509375 20263842 -616110 -7350837 39420415 40033861 1562295 8718714 37858120 31315147 X NORTHERN STAR COUNCIL PREPARES YOUNG PEOPLE TO BE LEADERS AND INDIVIDUALS OF STRONG CHARACTER BY HELPING THEM DISCOVER AND LIVE BY THE PRINCIPLES OF SCOUTING. false false 13901469 2386411 6812895 NORTHERN STAR COUNCIL, BOY SCOUTS OF AMERICA HELPS YOUNG PEOPLE ACHIEVE THEIR FULL POTENTIAL BY DEVELOPING THEIR SELF-CONFIDENCE, LEADERSHIP, RESPECT, AND A COMMITMENT TO SERVICE THROUGH THE FOLLOWING PROGRAMS: -CUB SCOUTING (262 PACKS GRADES K-5) -SCOUTS BSA (354 TROOPS OF BOYS AND GIRLS AGES 10-18) -VENTURING (30 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) -SEA SCOUTS (1 SHIP) -EXPLORING (47 EXPLORER POSTS IN WORK SITE-BASED CAREER EXPLORATION). IN ADDITION, NORTHERN STAR COUNCIL SPECIAL PROGRAMS INCLUDE: JUVENILE DIVERSION PROGRAM WHICH TARGETS FIRST-TIME NON-VIOLENT YOUTH OFFENDERS; OUTREACH PROGRAM DEVELOPED TO EFFECTIVELY REACH OUT TO AT-RISK YOUTH AND YOUTH OF ALL ETHNICITIES AND CULTURES; AND POLARIS WHICH BRINGS SCOUTING PROGRAMS TO PHYSICALLY AND DEVELOPMENTALLY CHALLENGED BOYS, GIRLS, AND ADULTS WITH COGNITIVE CHALLENGES. 13901469 true true false true false false false false true true true false false false true true false true false false false false false false true false false true true true false false false false false false false false true false false false false true false false false true 38 0 true 497 true true true false false false false true true false false false false true false false false X 73 73 true false false false false false false true true false true true true true true true true true true true false MN WI X X X X PAULA MILLER 6122612300 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 JOHN R ANDREWS SCOUT EXECUT 40.00 1.00 X 376840 0 41607 PAULA MILLER CFO 40.00 1.00 X 155091 0 18676 COLLEEN BRAZIER DEPUTY SCOUT 40.00 X 141781 0 25759 KENT YORK DIRECTOR OF 40.00 X 132133 0 24568 JENNIFER HEDAL DIRECTOR OF 40.00 X 117306 0 29827 ROBERT THIELEN ASSIST DIREC 40.00 X 117457 0 25307 RACHEL BLACKER ACCOUNTING/C 40.00 X 101004 0 20754 JOHN H GUTHMANN PRESIDENT 2.00 X X 0 0 0 JOHN G PATTERSON PRESIDENT EL 2.00 X X 0 0 0 PAUL KAUS COMMISSIONER 2.00 X X 0 0 0 DOUGLAS J PARISH TREASURER 2.00 X X 0 0 0 KARI BJORHUS IMMEDIATE PA 2.00 X X 0 0 0 RICHARD SIT VP - CAMPING 2.00 X 0 0 0 ERIC MILLER VP - DEVELOP 2.00 X X 0 0 0 NANCY DANA VP - EXPLORI 2.00 X X 0 0 0 JAMAL RUSHDY VP - GOVERNA 2.00 X 0 0 0 TOM JOLLIE VP - MEMBERS 2.00 X X 0 0 0 KIE JANZEN VP - MEMBERS 2.00 X X 0 0 0 NANCY NELSON VP - PROGRAM 2.00 X X 0 0 0 ANDY ADAMS BOARD DIRECT 2.00 X 0 0 0 THOMAS H ALT MD BOARD DIRECT 2.00 X 0 0 0 ANDREW BAKER BOARD DIRECT 2.00 X 0 0 0 BRAD BAKKEN BOARD DIRECT 2.00 X 0 0 0 SCOTT BECKETT BOARD DIRECT 2.00 X 0 0 0 ALAN BERNICK BOARD DIRECT 2.00 X 0 0 0 BILL BRODY BOARD DIRECT 2.00 X 0 0 0 WILLIAM E BROWN JR BOARD DIRECT 2.00 X 0 0 0 BRIAN BULLOCK BOARD DIRECT 2.00 X 0 0 0 BRIAN BURNETT BOARD DIRECT 2.00 X 0 0 0 GREG CHAMBERLAIN BOARD DIRECT 2.00 X 0 0 0 FRITZ CORRIGAN BOARD DIRECT 2.00 X 0 0 0 DAVID COUSINS BOARD DIRECT 2.00 X 0 0 0 THOMAS W DEVINE BOARD DIRECT 2.00 X 0 0 0 MONICA ENGEL BOARD DIRECT 2.00 X 0 0 0 JACOB FOLKS BOARD DIRECT 2.00 X 0 0 0 KAY L FREDERICKS BOARD DIRECT 2.00 X 0 0 0 DANIEL GARRY MD BOARD DIRECT 2.00 X 0 0 0 DENNIS GOETZ BOARD DIRECT 2.00 X 0 0 0 MICHAEL GOLDSTEIN BOARD DIRECT 2.00 X 0 0 0 JEFFREY GREINER BOARD DIRECT 2.00 X 0 0 0 CR HACKWORTHY BOARD DIRECT 2.00 X 0 0 0 MICHAEL HALL BOARD DIRECT 2.00 X 0 0 0 RICHARD HALVERSON BOARD DIRECT 2.00 X 0 0 0 KELLY HANICK BOARD DIRECT 2.00 X 0 0 0 KYLE HANSEN BOARD DIRECT 2.00 X 0 0 0 PHILIP J JOHNSON BOARD DIRECT 2.00 X 0 0 0 TED JOHNSON BOARD DIRECT 2.00 X 0 0 0 KEITH KAMRATH DC BOARD DIRECT 2.00 X 0 0 0 THOMAS P KANE BOARD DIRECT 2.00 X 0 0 0 SHAD KETCHER BOARD DIRECT 2.00 X 0 0 0 DOUGLAS KING BOARD DIRECT 2.00 X 0 0 0 SCOTT KNUDSON BOARD DIRECT 2.00 X 0 0 0 JOANN C KNUTH BOARD DIRECT 2.00 X 0 0 0 RYAN KRANTZ BOARD DIRECT 2.00 X 0 0 0 SKIP KRAWCZYK BOARD DIRECT 2.00 X 0 0 0 KEVIN KUHN BOARD DIRECT 2.00 X 0 0 0 MATT LANGER BOARD DIRECT 2.00 X 0 0 0 WESLEY LASESKI BOARD DIRECT 2.00 X 0 0 0 THOMAS LOVETT BOARD DIRECT 2.00 X 0 0 0 JOHN MARCH BOARD DIRECT 2.00 X 0 0 0 DAVID MISEMER BOARD DIRECT 2.00 X 0 0 0 RYAN MISKE BOARD DIRECT 2.00 X 0 0 0 DAVID MORTENSON BOARD DIRECT 2.00 X 0 0 0 OLIVIA NELLIGAN BOARD DIRECT 2.00 X 0 0 0 GREGORY R PAGE BOARD DIRECT 2.00 X 0 0 0 JEFF PATTISON BOARD DIRECT 2.00 X 0 0 0 VIKAS PURI BOARD DIRECT 2.00 X 0 0 0 TIM REIMANN BOARD DIRECT 2.00 X 0 0 0 DANIEL T SEGERSIN BOARD DIRECT 2.00 X 0 0 0 RICK SHAEFFER BOARD DIRECT 2.00 X 0 0 0 ERIC SHERMAN BOARD DIRECT 2.00 X 0 0 0 RAY SKOWYRA BOARD DIRECT 2.00 X 0 0 0 LYNN SWON BOARD DIRECT 2.00 X 0 0 0 BRIAN TULLOH BOARD DIRECT 2.00 X 0 0 0 JEFFERY VERSTEEG BOARD DIRECT 2.00 X 0 0 0 STEVEN WEEKES BOARD DIRECT 2.00 X 0 0 0 MARTHA WEST BOARD DIRECT 2.00 X 0 0 0 STEVEN J WILCOX BOARD DIRECT 2.00 X 0 0 0 SCOTT WOOLERY BOARD DIRECT 2.00 X 0 0 0 TONY ZEULI BOARD DIRECT 2.00 X 0 0 0 1141612 186498 7 false true false GARDNER BUILDERS 730 2ND AVE S 1233 MINNEAPOLIS MN 55402 CONTRACTOR 1225123 1 22684 652021 2789344 676239 714199 210502 4854487 CAMPING FEES 721210 4492700 4492700 PROGRAM RELATED RENT 713990 1103152 1103152 REGISTRATION RENEWAL FEES 713990 850192 850192 ACTIVITY FEES 531190 271629 271629 BASE CAMP SERVICE FEES 900099 50716 50716 44506 44506 6812895 75690 75690 7667874 7643047 24827 24827 24827 77624 652021 85168 -7544 3076889 2081484 995405 995405 MISCELLANEOUS REVENUE 900099 157245 157245 157245 12913005 7939656 50716 75690 2032753 2032753 353658 353658 531930 423051 69042 39837 5929115 4715503 769578 444034 588701 416014 109505 63182 464435 329655 85432 49348 549713 430555 75561 43597 100925 70637 19206 11082 227385 159147 43271 24967 139665 100059 13032 26574 103452 85888 11138 6426 150147 121043 9531 19573 1109626 1102884 366 6376 300704 262960 3778 33966 123475 85710 5043 32722 90686 90686 666005 663862 1359 784 325418 232723 58780 33915 SETTLEMENT TRUST 4101500 4101500 SUPPLIES 1079824 1040895 10230 28699 MINOR EQUIPMENT AND MAINT 525626 480313 10517 34796 RECOGNITION AWARDS 235655 221620 2073 11962 533444 481853 11439 40152 20263842 13901469 5410381 951992 607118 459810 7641625 10906658 1050311 616945 6756001 7304303 271093 347134 449105 484696 25583678 10531257 14117532 15052421 5159893 4730947 2522096 845641 130947 39420415 40033861 585126 7626915 398624 496143 578545 462316 133340 1562295 8718714 X 29573673 26226496 8284447 5088651 37858120 31315147 39420415 40033861 X -7350837 -1029366 66560 1770670 X false true X true false X 7083394 10027506 6738579 7495016 4854487 36198982 7083394 10027506 6738579 7495016 4854487 36198982 6908321 29290661 81525 132668 109611 77116 75690 476610 1625821 177299 159140 127878 157245 2247383 38922975 19523464 0.75250 0.68680 X PART II, LINE 10 2,247,383 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20263842 20263842 1000000 250000 940989 840860 967126 1000000 3748975 5623463 20000 12000 12000 44000 235247 210215 241782 250000 937244 1405866 false true X 8513678 -1090461 2692270 4730947 7957747 1255207 823545 257180 8513678 7346982 601 923974 313810 7957747 6646103 962 1035174 335257 7346982 5224218 2077388 -413962 241541 6646103 0.09570 0.58650 0.31780 true true true 4280161 4280161 16529173 7695577 8833596 4051600 2261177 1790423 718244 574503 143741 4500 4500 15052421 OTHER LIABILITIES 133340 133340 X SCHEDULE D, PAGE 2, PART IV, LINE 2B DEPOSITS HELD FOR OTHERS ("CUSTODIAN ACCOUNTS") REPRESENT FUNDS HELD THAT ARE PAYABLE TO THE NATIONAL ORGANIZATION FOR MEMBERSHIP DUES AND SUBSCRIPTIONS AS WELL AS FUNDS HELD FOR AFFILIATED SCOUTING ORGANIZATIONS (TROOPS). SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A CONSISTENT STREAM OF INCOME FOR THE PURPOSE DESIGNATED BY THE ENDOWMENT OR FOR GENERAL BUDGET OPERATING PURPOSES IF NO OTHER SPECIFIC PURPOSE IS DESIGNATED. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC. THE ORGANIZATIONS FEDERAL AND STATE TAX FILINGS FOR 2019-2021 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. DISTINGUISHED C 480150 457778 22372 24000 15214 400 HICKEY CLASSIC 145595 97245 48350 6838 11633 2 103900 96998 6902 6842 20241 729645 652021 77624 37680 26847 20641 85168 -7544 true INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 3 209326 COST TRANSFER TO RELATED SCOUTING USA 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 473253346 3 1135192 COST TRANSFER TO RELATED NORTHERN STAR COUNCIL TRUST 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 416136642 3 688235 COST TRANSFER TO RELATED 3 ED SCHOLARSH: EAGLE SCOUT 26 39500 ED SCHOLARSHIPS: ANDERSEN 66 98550 ED SCHOLARSHIPS: OTHER 23 14925 SPECIFIC ASST: CAMPERSHIP 3938 93950 COST WAIVING OF CAMP SPECIFIC ASST: JUVENILE D 169 5060 SPECIFIC ASST: MEMBERSHIP 3018 28164 SPECIFIC ASST: POLARIS 470 14090 SPECIFIC ASST: EXPLORING 180 8085 SPECIFIC ASST: OUT REACH 783 23502 SPECIFIC ASST: STEARNS TR 173 14514 SPECIFIC ASST: OTHER 6 1875 IND ASST: TRANSPORTATION 40 1015 IND ASST: PROGRAM COORDIN 125 4131 IND ASST: TOMAHAWK 105 2025 IND ASST: PHILLIPPO 23 435 IND ASST: KIWAINS 13 244 IND ASST: MANY POINT 120 2314 IND ASST: OTHER 4 79 IND ASST: CAMPERSHIP 3 1200 ADJUSTMENT SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MONITORS THE USE OF CAMPERSHIPS BY APPLYING THE ASSISTANCE AFTER THE PERSON RECEIVING THE ASSISTANCE HAS ATTENDED CAMP AND IS NAMED ON THE CAMP ROSTER. THE ORGANIZATION MONITORS THE USE OF THE ANDERSEN SCHOLARSHIPS BY RECEIVING PROOF OF POST SECONDARY SCHOOL ENROLLMENT FROM THE RECIPIENT BEFORE ISSUING SCHOLARSHIP MONIES TO THE RECIPIENT. THE ORGANIZATION MONITORS THE USE OF EAGLE AND EXPLORING SCHOLARSHIPS BY SENDING THE SCHOLARSHIP MONIES DIRECTLY TO THE POST SECONDARY SCHOOL OF WHICH THE PERSON IS ENROLLED AT. THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS TO ITS RELATED ORGANIZATIONS BY MAINTAINING COMBINED ACCOUNTING RECORDS. X X X X X false false false false false false false false false JOHN R ANDREWS SCOUT EXECUTIVE 376840 36600 5007 418447 PAULA MILLER CFO 155091 18676 173767 COLLEEN BRAZIER DEPUTY SCOUT EXECUTI 141781 16793 8966 167540 KENT YORK DIRECTOR OF MARKETIN 132133 15976 8592 156701 X 1 13415 FMV X 10 92360 FMV X 1 11236 COST X MISCELLANEOUS 1 93491 COST 1 false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE ORGANIZATION UTILIZES A CAR DONATION ORGANIZATION TO SELL DONATED VEHICLES. FORM 990, PAGE 2, PART III, LINE 4A NORTHERN STAR COUNCIL, BOY SCOUTS OF AMERICA HELPS YOUNG PEOPLE ACHIEVE THEIR FULL POTENTIAL BY DEVELOPING THEIR SELF-CONFIDENCE, LEADERSHIP, RESPECT, AND A COMMITMENT TO SERVICE THROUGH THE FOLLOWING PROGRAMS: -CUB SCOUTING (262 PACKS GRADES K-5) -SCOUTS BSA (354 TROOPS OF BOYS AND GIRLS AGES 10-18) -VENTURING (30 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) -SEA SCOUTS (1 SHIP) -EXPLORING (47 EXPLORER POSTS IN WORK SITE-BASED CAREER EXPLORATION). IN ADDITION, NORTHERN STAR COUNCIL SPECIAL PROGRAMS INCLUDE: JUVENILE DIVERSION PROGRAM WHICH TARGETS FIRST-TIME NON-VIOLENT YOUTH OFFENDERS; OUTREACH PROGRAM DEVELOPED TO EFFECTIVELY REACH OUT TO AT-RISK YOUTH AND YOUTH OF ALL ETHNICITIES AND CULTURES; AND POLARIS WHICH BRINGS SCOUTING PROGRAMS TO PHYSICALLY AND DEVELOPMENTALLY CHALLENGED BOYS, GIRLS, AND ADULTS WITH COGNITIVE CHALLENGES. FORM 990, PAGE 6, PART VI, LINE 2 JOHN ANDREWS STEVE WEEKES SCOUT EXECUT BOARD MEMBER BUSINESS RELATIONSHIP FREDRIKSON & BYRON NSC BOARD MEMBER PROVIDES LEGAL SERVICES TAFT NSC BOARD MEMBER PROVIDES LEGAL SERVICES FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING. THIS COMMITTEE HAS BOARD AUTHORITY TO APPROVE THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR THE OFFICERS, BOARD OF DIRECTORS, AND KEY EMPLOYEES OF THE COUNCIL ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. THESE ARE REVIEWED BY THE CEO AND ANY POTENTIAL CONFLICTS ARE DISCUSSED. TO DATE THE COUNCIL HAS NOT EXPERIENCED ANY CONFLICTS THAT COULD NOT BE ADDRESSED. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE CEO IS REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS AND TERRITORY DIRECTOR OF THE BOY SCOUTS OF AMERICA. COMPENSATION OF OTHER KEY EMPLOYEES IS REVIEWED BY THE CEO. PERFORMANCE RATINGS BASED ON EACH OF THE PERSONAL DEVELOPMENT GOALS ARE DISCUSSED WITH EMPLOYEES. THEN A CALCULATION COMPARING SALARY TO THE MIDPOINT OF CLASS FOR EACH EMPLOYEE IS USED TO DETERMINE SALARY INCREASES. THE PERFORMANCE RATING SYSTEM AND CLASS CHARTS ARE PROVIDED BY THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION GROUP. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF THE CEO IS REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS AND REGION DIRECTOR OF THE BOY SCOUTS OF AMERICA. COMPENSATION OF OTHER KEY EMPLOYEES ARE REVIEWED BY THE CEO. PERFORMANCE RATINGS BASED ON EACH OF THE PERSONAL DEVELOPMENT GOALS ARE DISCUSSED WITH EMPLOYEES. THEN A CALCULATION COMPARING SALARY TO THE MIDPOINT OF CLASS FOR EACH EMPLOYEE IS USED TO DETERMINE SALARY INCREASES. THE PERFORMANCE RATING SYSTEM AND CLASS CHARTS ARE PROVIDED BY THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION GROUP. FORM 990, PAGE 6, PART VI, LINE 18 OTHER MEANS FORMS AVAILABLE FOR PUBLIC INSPECTION BOY SCOUTS OF AMERICA 20 -3000282 NORTHERN STAR COUNCIL, THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PAGE 6, PART VI, 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 BOOK / TAX DEPRECIATION DIFFERENCE 1 DISTRIBUTIONS FROM ENDOWMENT FUNDS 1,784,395 CHANGES IN BENEFICIAL INTERESTS IN ASSETS HELD BY -13,726 TOTAL 1,770,670 INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 WI CAMPS WI 501C3 7 NA false SCOUTING USA 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 473253346 LEADERSHIP MN 501C3 12A NORTHERN S true NORTHERN STAR COUNCIL TRUST 6202 BLOOMINGTON ROAD FORT SNELLING MN 55111 416136642 SUPPORT MN 501C3 12A NORTHERN S true false true true false false false false false false true true false false false false false false true false SCOUTING USA B 73984 COST INDIANHEAD SCOUT CAMPS INC C 209326 COST NORTHERN STAR COUNCIL TRUST B 103064 COST SCOUTING USA C 976399 COST SCOUTING USA J 1061208 COST NORTHERN STAR COUNCIL TRUST C 4600000 COST