2023-11-07T10:46:36-06:00 2022-12-31 814234542 BPM LLP 400 OCEANGATE SUITE 1000 LONG BEACH CA 908024389 990 2022-01-01 951643981 LONG BEACH AREA COUNCIL BOY SCOUTS OF AMERICA LONG 5624270911 401 EAST 37TH STREET LONG BEACH CA 90807 MARC BONNER SCOUT EXECUTIVE/CEO 5624270911 2023-10-25 1 MARC BONNER 999009999 1 ANTHONY J GALES P01241476 5624953325 2023-10-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARC BONNER 401 EAST 37TH STREET LONG BEACH CA 90807 1863538 0 1761 X WWW.LONGBEACHBSA.ORG X 1923 CA SEE PAGE 2, PART III, LINE 1 30 29 53 644 0 0 882716 643646 475195 572557 266841 203412 174669 263751 1799421 1683366 0 0 0 0 872013 817152 0 0 46665 982418 1077176 1854431 1894328 -55010 -210962 13946209 10653008 2521697 694725 11424512 9958283 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 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. 0 0 1554618 836308 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 2022, 644 LONG BEACH AREA ADULTS AND 1401 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. 1554618 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 12 0 1 53 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 29 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MARC BONNER 5624270911 401 EAST 37TH STREET LONG BEACH CA 90807 ALBERT GUERRA PRESIDENT 5.00 X X 0 0 0 STEVEN RICHARD COMMISSIONER 5.00 X X 0 0 0 MARC BONNER CEO 40.00 X X 99336 0 0 VINCE ATTARDO VP PROPERTIES 1.00 X X 0 0 0 RICHARD DEMPSEY VP ADMINISTRATION 1.00 X X 0 0 0 JON GOTZ VP MEMBERSHIP 1.00 X X 0 0 0 BOB COLLEY VP PROGRAM 1.00 X X 0 0 0 LEE SHOAG VP FUNDRAISING DEVELOPMENT 1.00 X X 0 0 0 KATIE ZINN TREASURER 1.00 X X 0 0 0 RICHARD BELL BOARD MEMBER 1.00 X 0 0 0 BOB BLAIR BOARD MEMBER 1.00 X 0 0 0 PHIL BOND BOARD MEMBER 1.00 X 0 0 0 RON CAMERO BOARD MEMBER 1.00 X 0 0 0 MARK DAMERON BOARD MEMBER 1.00 X 0 0 0 TOM DIXON BOARD MEMBER 1.00 X 0 0 0 PAUL GROFF BOARD MEMBER 1.00 X 0 0 0 LINDSAY HUGHES BOARD MEMBER 1.00 X 0 0 0 STEVE KEESAL BOARD MEMBER 1.00 X 0 0 0 JEFF KELLOGG BOARD MEMBER 1.00 X 0 0 0 KIRSTEN LARSEN BOARD MEMBER 1.00 X 0 0 0 ALEC MURRAY BOARD MEMBER 1.00 X 0 0 0 SAM PETRALIA BOARD MEMBER 1.00 X 0 0 0 BRIAN C RUSSELL BOARD MEMBER 1.00 X 0 0 0 SARAH SANGMEISTER BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER VAN HORN BOARD MEMBER 1.00 X 0 0 0 ERIC WITTEN BOARD MEMBER 1.00 X 0 0 0 CHRIS SHARARIAN BOARD MEMBER 1.00 X 0 0 0 JOHNNY BRADFORD BOARD MEMBER 1.00 X 0 0 0 JACOB MILLETT BOARD MEMBER 1.00 X 0 0 0 AARON TALAG BOARD MEMBER 1.00 X 0 0 0 99336 0 0 0 0 0 0 0 235487 408159 643646 CAMPING REVENUE 900099 494754 494754 NRCS REVENUE 900099 77803 77803 572557 203412 203412 313322 180172 133150 133150 MISCELLANEOUS REVENUE 900099 130601 130601 130601 1683366 836308 0 203412 99336 92442 3447 3447 550022 511846 19088 19088 116525 104873 5826 5826 51269 47559 1855 1855 41029 41029 158020 24730 129805 3485 138819 132407 3206 3206 46626 46626 8346 7642 352 352 167114 162416 2349 2349 90056 85408 2324 2324 SUPPLIES 214150 213346 402 402 MISCELLANEOUS 63972 46856 16565 551 SETTLEMENT RESERVE EXPE 42425 42425 RECOGNITION AWARDS 25236 25236 81383 53231 24372 3780 1894328 1554618 293045 46665 3375129 1154820 60036 60065 64599 42798 704 236110 83166 106961 27043 32437 4954886 2749881 2332548 2205005 7734223 6536218 268761 278594 13946209 10653008 96599 157078 11732 99634 2413366 438013 2521697 694725 X 4147332 3905740 7277180 6052543 11424512 9958283 13946209 10653008 -210962 -1255267 0 X X 0 1 X 1 0 X 3023795 885893 360911 882716 643646 5796961 3023795 885893 360911 882716 643646 5796961 1718984 4077977 281798 286864 322312 266841 203412 1361227 9229 49932 77667 105091 130601 372520 7530708 2968493 0.54150 0.53820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 9,229. 2019 AMOUNT: $ 49,932. 2020 AMOUNT: $ 77,667. 2021 AMOUNT: $ 105,091. 2022 AMOUNT: $ 130,601. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8720265 15133 -1051855 500000 41029 7142514 8360155 14662 842944 450000 47496 8720265 10348550 62804 429898 2450000 31097 8360155 9265899 294613 1360990 500000 72952 10348550 7988865 1926345 -180944 400000 68367 9265899 0.31000 0.69000 0 0 233814 233814 3049911 1716949 1332962 988251 499254 488997 682910 533678 149232 2205005 CUSTODIAN ACCOUNTS 158245 CURR PORTION OF CAPITAL LEASE PAYABLES 13739 DUE TO OTHER FUNDS 266029 438013 X 387070 -1255267 -1255267 1642337 41029 41029 1683366 1853299 0 1853299 41029 41029 1894328 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, 2022 AND 2021 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. X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 3 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. 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. LONG BEACH AREA COUNCIL TRUST FUND BSA 401 EAST 37TH STREET LONG BEACH CA 90802 237373644 SUPPORT BSA CA 501(C)(3) 11B LBAC BSA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0