2023-10-25T16:55:38-05:00 2022-12-31 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-01-01 951727660 ORANGE COUNTY COUNCIL 039 BOY SCOUTS OF AMERICA ORAN 7145468558 2 IRVINE PARK RD ORANGE CA 92869 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 7145468558 2023-10-25 1 RUSSELL ETZENHOUSER 999009999 0 MATTHEW PETROSKI P00853132 9257902600 2023-10-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RUSSELL ETZENHOUSER 2 IRVINE PARK RD ORANGE CA 92869 17264875 0 1761 X WWW.OCBSA.ORG X 1910 CA IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA 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. DEVELOP TOMORROW'S LEADERS THROUGH ADVENTURE AND FUN ACTIVITIES THAT TEACH LIFE SKILLS. 48 48 259 4502 0 0 4480520 1733592 3992642 5506218 4140416 175601 476381 354000 13089959 7769411 2040 3613 0 0 4101750 5235836 0 25921 242507 4882688 5371898 8986478 10637268 4103481 -2867857 44791864 40245789 3629644 4077570 41162220 36168219 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA 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. IT IS THE MISSION OF THE ORANGE COUNTY COUNCIL, INC. BSA TO SERVE AN EVER INCREASING NUMBER OF YOUTH BY MARSHALING THE COMMUNITY RESOURCES TO DEVELOP TOMORROW'S LEADERS TODAY THROUGH ADVENTURE AND FUN ACTIVITIES THAT INSTILL VALUES AND TEACH LIFE SKILLS. 0 0 1423908 244634 ACTIVITIES: THIS REPRESENTS A WIDE VARIETY OF ACTIVITIES AND EVENTS INCLUDING DISTRICT EVENTS SUCH AS CAMPOREE, TRAINING FOR ADULT LEADERS AND ADULT LEADER RECOGNITION DINNER. ADDITIONALLY, COUNCIL SPONSORED EVENTS AND ACTIVITIES ARE INCLUDED SUCH AS SCOUTING PROGRAMS, COMMISSIONER COLLEGE, VENTURING ACTIVITIES, EXPLORING ACTIVITIES, COUNCIL PHILMONT CONTINGENT, SCOUTING FOR FOOD, HIGH ADVENTURE TRAINING, TRAILBLAZER (NATIONAL YOUTH LEADERSHIP TRAINING), WOODBADGE, SCOUT-O-RAMA, EAGLE SCOUT RECOGNITION DINNER AND THE COUNCIL ANNUAL DINNER. 6644904 3613 4567240 CAMPING: THIS REPRESENTS EVENTS AND ACTIVITIES AT SCHOEPE SCOUT RESERVATION AT LOST VALLEY, OSO LAKE, NEWPORT SEA BASE AND THE IRVINE RANCH OUTDOOR EDUCATION CENTER. THOUSANDS OF YOUTH AND ADULTS USE OUR FACILITIES YEAR ROUND WHILE SPENDING TIME IN THE OUTDOORS AND LEARNING LIFELONG SKILLS. SPENDING TIME IN THE OUTDOORS IS A KEY TOOL TO DELIVERING THE PROGRAM THAT ALLOWS YOUTH TO HAVE POSITIVE EXPERIENCES WITH ADULT MENTORS. OUR FACILITIES PROVIDE A UNIQUE AND SAFE ATMOSPHERE FOR OUR YOUTH. 949272 52955 DAY CAMPS: EACH OF OUR DISTRICTS CONDUCTS A CUB SCOUT DAY CAMP IN THEIR COMMUNITY. MORE THAN 2,000 FIRST-FIFTH GRADERS ATTEND THIS WEEK-LONG ACTIVITY WITH THEIR PARENTS AND LEADERS WHICH ARE OFTEN HELD AT CITY PARK FACILITIES. SCOUTS ARE ABLE TO PLAY GAMES, MAKE CRAFTS, AND LEARN THE SAFTEY RULES AND SKILLS TO SHOOT ARCHERY AND BB GUNS. DAY CAMP FOR MANY IS THE HIGHLIGHT OF THEIR SCOUTING YEAR. HUNDREDS OF VOLUNTEERS HELP MAKE THIS PROGRAM POSSIBLE. 474636 1057862 REVENUE INCLUDES COUNCIL PROGRAM FEES, COUNCIL INSURANCE FEES, TRADING POST, VENDOR REBATES, AND COUNCIL SERVICES. 474636 1057862 9492720 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 259 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 48 48 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MELISSA COE 7145468558 2 IRVINE PARK RD ORANGE CA 92869 DANIEL HAY CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 TERRY ADAMS VC-FUNDRAISING & DEV. S 2.00 X X 0 0 0 GREG BECK VICE CHAIRMAN - EXPLORING 2.00 X X 0 0 0 DENNIS COLE VICE CHAIRMAN - EDUCATION 2.00 X X 0 0 0 KEVIN ELLIOTT VICE CHAIRMAN - MARKETING 2.00 X X 0 0 0 DENNIS HARDIN VICE CHAIRMAN - STRATEGIC ALLIANCE 2.00 X X 0 0 0 GORDON HILL VICE CHAIRMAN - MEMBERSHIP IMPACT 2.00 X X 0 0 0 MIKE KARN VICE CHAIRMAN - DISTRICT OPERATIONS 2.00 X X 0 0 0 STUART LOWE VICE CHAIRMAN - PROPERTIES 2.00 X X 0 0 0 JOE MUNDI VC-PROGRAM IMPACT (AS OF 02/22) 2.00 X X 0 0 0 AL MURRAY VC - EDUCATION (THRU 05/22) 2.00 X X 0 0 0 PETER REYNOLDS TREASURER 1.00 X X 0 0 0 STEVEN BRADLEY COUNCIL COMMISSIONER 10.00 X X 0 0 0 LISA ARGYROS DIRECTOR 1.00 X 0 0 0 ROBERT ANDERSON SCHOEPE DIRECTOR (AS OF 06/22) 1.00 X 0 0 0 ROBERT BATMAN DIRECTOR 1.00 X 0 0 0 FRED BROWN DIRECTOR (THRU 02/22) 1.00 X 0 0 0 RON CASSELL DIRECTOR (THRU 03/22) 1.00 X 0 0 0 EVAN CHAFFEE DIRECTOR (THRU 02/22) 1.00 X 0 0 0 DANIELLE DEGROOD DIRECTOR (AS OF 09/22) 1.00 X 0 0 0 MARK ENGSTROM DIRECTOR 1.00 X 0 0 0 ROBERT FRIEDMAN DIRECTOR 1.00 X 0 0 0 CHARLIE GALLAGHER DIRECTOR (AS OF 09/22) 1.00 X 0 0 0 DAVE GIDDENS DIRECTOR (AS OF 04/22) 1.00 X 0 0 0 VICTORIA GRAY DIRECTOR 1.00 X 0 0 0 DEBORAH L HARRINGTON DIRECTOR 1.00 X 0 0 0 DR HELEN STAINER DIRECTOR 1.00 X 0 0 0 DANA HOPPER DIRECTOR 1.00 X 0 0 0 DR JOHN HOVANESIAN DIRECTOR 1.00 X 0 0 0 KATHI KOLL DIRECTOR 1.00 X 0 0 0 JOE KOCH DIRECTOR 1.00 X 0 0 0 ED LAIRD DIRECTOR 1.00 X 0 0 0 JOHN LERCH DIRECTOR 1.00 X 0 0 0 TOM LING DIRECTOR 1.00 X 0 0 0 BRIAN LOCHRIE DIRECTOR 1.00 X 0 0 0 STEVE MALLONEE DIRECTOR (AS OF 02/22) 1.00 X 0 0 0 STEVE MENSINGER DIRECTOR 1.00 X 0 0 0 COLLEEN METZGER DIRECTOR (THRU 09/22) 1.00 X 0 0 0 DR AL MIJARES DIRECTOR 1.00 X 0 0 0 DANA MYERSON DIRECTOR 1.00 X 0 0 0 JOHN NIELSEN DIRECTOR 1.00 X 0 0 0 NICHOLAS-VIET NGUYEN DIRECTOR 1.00 X 0 0 0 LAN QUOC NGUYEN DIRECTOR 1.00 X 0 0 0 JOHN NORMENT DIRECTOR (THRU 02/22) 1.00 X 0 0 0 JK OLDENBURG DIRECTOR (THRU 02/22) 1.00 X 0 0 0 BOB OLSON DIRECTOR (THRU 03/22) 1.00 X 0 0 0 CHARLES OSAKI DIRECTOR 1.00 X 0 0 0 ANTHONY PHOENIX DIRECTOR (AS OF 08/22) 1.00 X 0 0 0 PAT POSEY DIRECTOR (THRU 02/22) 1.00 X 0 0 0 DEIDRE PUJOLS DIRECTOR 1.00 X 0 0 0 TOM SALES DIRECTOR 1.00 X 0 0 0 DAVID SCHMID DIRECTOR 1.00 X 0 0 0 JEFF SIMANCEK DIRECTOR 1.00 X 0 0 0 DR STEPHEN SKAHEN DIRECTOR 1.00 X 0 0 0 MICHELLE STEEL DIRECTOR 1.00 X 0 0 0 PHIL STUMP DIRECTOR (THRU 02/22) 1.00 X 0 0 0 ROBERT THIERGARTNER DIRECTOR 1.00 X 0 0 0 CHERYL WITHYCOMBE DIRECTOR (AS OF 09/22) 1.00 X 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 40.00 X 252527 0 39322 DENOVAN LINO DIR. OF FIELD SERVICES/ASS 40.00 X 134925 0 23923 PETER NYSTROM DIR. OF DEVELOPMENT/ASSIST 40.00 X 135080 0 20247 522532 0 83492 3 0 1 0 WINTHROP GOLUBOW HOLLANDER 1301 DOVE ST STE 500 NEWPORT BEACH CA 92660 LEGAL 199679 JITASA 1750 W FRONT STREET SUITE 200 BOISE ID 83702 ACCOUNTING 101637 2 490169 1243423 26382 1733592 CAMPING 900099 4567240 4567240 COUNCIL SERVICES 900099 641389 641389 ACTIVITIES 900099 244634 244634 DAY CAMP 900099 52955 52955 5506218 142555 142555 64500 0 64500 64500 64500 8805955 8772909 33046 33046 33046 0 490169 126973 -126973 -126973 969336 595582 373754 373754 MISCELLANEOUS 900099 42719 42719 42719 7769411 5922691 0 113128 3613 3613 606026 435733 128478 41815 3685555 3410599 207440 67516 325842 289638 27313 8891 245341 218298 20401 6642 373072 327166 34634 11272 208552 150307 43943 14302 150512 150512 25921 25921 85580 85580 140317 132274 5626 2417 55021 41380 7396 6245 131228 105596 13226 12406 916341 878210 28765 9366 269070 249541 14763 4766 90366 82601 5858 1907 103500 103500 1792184 1790267 1446 471 171388 147519 18008 5861 SUPPLIES 677684 675303 1644 737 RENTAL AND MAINTENANCE 282997 259458 17430 6109 OTHER 157912 131101 23432 3379 RECOGNITION AND AWARDS 80587 60616 7487 12484 58659 58659 10637268 9492720 902041 242507 1260006 1370250 1941181 1726934 40361 82794 95268 143331 214134 202477 52299583 28049946 25569590 24249637 15621967 12182673 49357 287693 44791864 40245789 274119 281015 525193 832297 712332 606483 239775 2118000 2118000 3629644 4077570 X 34558904 29411530 6603316 6756689 41162220 36168219 44791864 40245789 -2867857 -2126144 0 X 0 1 X 1 0 X 3583024 3037834 2578386 4480520 1733592 15413356 3583024 3037834 2578386 4480520 1733592 15413356 1338332 14075024 741609 523187 315925 231248 207055 2019024 6565 6565 472268 794869 140739 27153 42719 1477748 18916693 29349441 0.74410 0.68790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 12052138 51111 -2393201 2099 9707949 10741286 42566 1680628 412342 12052138 11226987 20791 1208577 1715069 10741286 11498569 350388 1261908 1883878 11226987 11977134 365417 -548560 97980 197442 11498569 0.79420 0.19430 0.01150 1 0 4480822 4480822 42080920 23666999 18413921 1221199 1188279 32920 4441028 3194668 1246360 75614 75614 24249637 ACCRUED SETTLEMENT CONTRIBUTION 2118000 2118000 X 5538973 -2126144 -58659 -2184803 7723776 85580 -39945 45635 7769411 10532974 39945 39945 10493029 85580 58659 144239 10637268 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUNTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUND IS MADE UP OF FIVE FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT FUND INCLUDES BOTH DONOR RESTRICTED FUNDS AND UNRESTRICTED INVESTMENT FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO BE INCLUDED IN THE ENDOWMENT FUND. THE COUNCIL'S INVESTMENTS ARE GOVERNED BY A WRITTEN INVESTMENT POLICY, THE PRINCIPAL OBJECTIVE IS TO MAKE INVESTMENTS IN A THOUGHTFUL AND PRUDENT MANNER SO AS TO PRESERVE AND ENHANCE THE COUNCIL'S ABILITY TO PROVIDE FOR THE BENEFITS OF SCOUTING. THE OVERSIGHT OF THE INVESTMENT PORTFOLIO IS THE RESPONSIBILITY OF THE INVESTMENT COMMITTEE WHOSE MEMBERS ARE APPOINTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND SHALL ADMINISTER THE INVESTMENT PORTFOLIO IN COMPLIANCE WITH ALL WRITTEN POLICIES APPROVED BY THE BOARD. THE INVESTMENT COMMITTEE HAS CONTRACTED WITH AN INDEPENDENT TRUST COMPANY FOR THE PURPOSE OF MANAGING THE INVESTMENT AND REINVESTMENT OF FUND ASSETS IN A MANNER CONSISTENT WITH THE OVERALL INVESTMENT POLICY AS APPROVED BY THE BOARD. PART X, LINE 2: THE COUNCIL IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND CORRESPONDING STATE PROVISIONS. 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 DISCUSSION WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: FIELD OPERATIONS AND COUNCIL OFFICE EXPENSE -58,659. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -39,945. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 39,945. PART XII, LINE 4B - OTHER ADJUSTMENTS: FIELD OPERATIONS AND COUNCIL OFFICE EXPENSE 58,659. X X X 1 BIRKHOLM DIRECT 150 N SANTA ANITA AVE STE 300 ARCADIA CA 91006 MAIL SOLICITATIONS 0 105912 23600 82312 105912 23600 82312 STARS AND STRIPES 181493 181493 17629 11716 MEN OF CHARACTER 121794 121794 39280 5315 1367 3 186882 186882 7325 23729 3451 17161 490169 490169 7325 80638 8766 30244 126973 -126973 X X X X X 0 0 0 0 0 0 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 252527 0 0 0 0 0 23348 0 15974 0 291849 0 0 0 DENOVAN LINO DIR. OF FIELD SERVICES/ASS 134925 0 0 0 0 0 12279 0 11644 0 158848 0 0 0 PETER NYSTROM DIR. OF DEVELOPMENT/ASSIST 135080 0 0 0 0 0 11403 0 8844 0 155327 0 0 0 X 2 649 FMV X 2 1600 FMV X PROGRAM SUPPLIES 5 21211 FMV X GIFT AND EVENT TICKETS 1 2200 RECEIPTS X OFFICE SUPPLIES 1 723 INVOICE 0 0 1 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS REPRESENT NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE ORGANIZATION CONDUCTED VEHICLE DONATION PROGRAM THROUGH 3RD PARTY CONTRACTORS. YACHT FINDERS/WINDSEAKERS (BOAT DONATION) NATIONAL OFFICE OF BOY SCOUTS (VEHICLE DONATION) 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 ANNUAL 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 FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN RECOMMENDED FOR APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF MEMBERS, AT OUR ANNUAL STAFF PLANNING CONFERENCE, RECEIVE A VERBAL AND WRITTEN REVIEW OF THE CONFLICT OF INTEREST POLICY. ALL STAFF ARE REQUIRED TO SIGN A DOCUMENT STATING THEY HAVE REVIEWED AND UNDERSTAND THE POLICY, AND HAVE DISCLOSED ANY CONFLICTS, IF APPLICABLE. ALL BOARD MEMBERS, AT THE ANNUAL BUSINESS MEETING ARE GIVEN THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ALSO SIGN THAT THEY HAVE REVIEWED AND UNDERSTAND THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL HAS A VOLUNTEER COMPENSATION AND BENEFITS COMMITTEE WHO MEETS EACH YEAR TO REVIEW AND APPROVE THE COMPENSATION OF KEY COUNCIL EMPLOYEES. 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.