2022-11-15T16:36:22-06:00 2021-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2021-01-01 951643982 BOY SCOUTS OF AMERICA BOYS 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 CHARLIE WILSON SCOUT EXECUTIVE/CEO 2134134400 2022-11-15 1 CHARLIE WILSON 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2022-11-15 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z 33 GREATER LOS ANGELES AREA COUNCIL CHARLIE WILSON 2333 SCOUT WAY LOS ANGELES CA 900264912 8523168 0 1761 X WWW.GLAACBSA.ORG X 1915 CA TO SERVE BOYS AND GIRLS, FAMILIES, AND COMMUNITY ORGANIZATIONS BY PROVIDING VALUES-BASED PROGRAMS THAT DEVELOP YOUNG PEOPLE OF CHARACTER AS DEFINED BY THE SCOUT OATH AND THE SCOUT LAW. 63 63 191 4478 0 0 3068801 2984950 1522633 2473447 133364 1148721 146467 1373498 4871265 7980616 33896 190545 0 0 2596897 3056501 26193 165402 541944 3301947 4088581 5958933 7501029 -1087668 479587 54194738 57561832 9216631 9396040 44978107 48165792 TO SERVE BOYS AND GIRLS, FAMILIES, AND COMMUNITY ORGANIZATIONS BY PROVIDING VALUES-BASED PROGRAMS THAT DEVELOP YOUNG PEOPLE OF CHARACTER AS DEFINED BY THE SCOUT OATH AND THE SCOUT LAW. 0 0 6547259 190545 3902696 THE GREATER LOS ANGELES AREA COUNCIL, BOY SCOUTS OF AMERICA ("THE COUNCIL") PROVIDES SERVICES TO OVER 11,205 BOYS AND GIRLS AGES 5-20. THE SCOUTING PROGRAM FACILITATES MEANINGFUL ENGAGEMENT AMONG YOUTH, PARENTS, AND OTHER COMMUNITY ORGANIZATIONS ("PARTNERS") TO HELP YOUNG PEOPLE ADOPT STRONG VALUES AND LIFE SKILLS. THE PROGRAM PRESENTS ACTIVITIES WHICH ARE FUN, INTERESTING, AND PROVIDE VALUABLE EXPERIENCES DIRECTED AT THE MATURITY AND INTERESTS OF THE YOUNG PEOPLE AT THEIR APPROPRIATE AGE AND ABILITY LEVELS. THE COUNCIL OPERATES FIVE CAMPS, TWO OWNED AND THREE LEASED. 6547259 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 1 191 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 63 63 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X CHARLIE WILSON 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 JOHN O JOHNSON COUNCIL PRESIDENT & CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 DARIN M SORRELS COUNCIL COMMISSIONER 1.00 X X 0 0 0 TIMOTHY R GREENLEAF IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 ALFRED A PLAMANN PAST PRESIDENT 1.00 X X 0 0 0 STEWART C CUSHMAN VICE PRESIDENT, CAMPING & PROPERTIES 1.00 X X 0 0 0 WILLIAM S JAMESON VICE PRESIDENT, DEVELOPMENT 1.00 X X 0 0 0 ERIC ARENTSEN VICE PRESIDENT, DISTRICT OPERATIONS 1.00 X X 0 0 0 ROBERT F SCOULAR GENERAL COUNSEL & PAST PRESIDENT 1.00 X X 0 0 0 JOHN R QUEEN VICE PRESIDENT, INVESTMENTS 1.00 X X 0 0 0 SERGIO HUIDOR VICE PRESIDENT, MEMBERSHIP 1.00 X X 0 0 0 JOHN H KEDESHIAN VICE PRESIDENT, BOARD AFFAIRS 1.00 X X 0 0 0 STEVEN J ROTHANS VICE PRESIDENT, RISK MANAGEMENT/GOVERNANCE 1.00 X X 0 0 0 PRISCILLA HERNANDEZ VICE PRESIDENT, SCOUTREACH 1.00 X X 0 0 0 ANTHONY T KITT TREASURER 1.00 X X 0 0 0 TREVOR ANTHONY DIRECTOR 1.00 X 0 0 0 ROSS M ARNOLD DIRECTOR 1.00 X 0 0 0 PHILIP T ATTALLA DIRECTOR 1.00 X 0 0 0 GLENN T AULT PAST PRESIDENT 1.00 X 0 0 0 JOHN M BARGER DIRECTOR 1.00 X 0 0 0 WILLIAM R BARRETT JR PAST PRESIDENT 1.00 X 0 0 0 KELLY BARRY DIRECTOR 1.00 X 0 0 0 DAVID W BERKUS PAST PRESIDENT 1.00 X 0 0 0 MICHAEL P BIRKHOLM DIRECTOR 1.00 X 0 0 0 RICHARD S BREEN DIRECTOR 1.00 X 0 0 0 ENCARNACION CERVANTES DIRECTOR 1.00 X 0 0 0 STEVEN M CRAIG DIRECTOR 1.00 X 0 0 0 DONALD W CROCKER PAST PRESIDENT 1.00 X 0 0 0 BRUCE G DAVIS DIRECTOR 1.00 X 0 0 0 WILLIAM H DEWITT II DIRECTOR 1.00 X 0 0 0 VINCE FARHAT DIRECTOR 1.00 X 0 0 0 ANTHONY A FERGUSON DIRECTOR 1.00 X 0 0 0 RICK GIBSON DIRECTOR 1.00 X 0 0 0 ROBERT J GIERAT DIRECTOR 1.00 X 0 0 0 ROBERT GIN DIRECTOR 1.00 X 0 0 0 SUKO GOTOH DIRECTOR 1.00 X 0 0 0 ALAN-MICHAEL GRAVES DIRECTOR 1.00 X 0 0 0 JOHN R HARBISON PAST PRESIDENT 1.00 X 0 0 0 C THOMAS HARTMAN JR DIRECTOR 1.00 X 0 0 0 BERNADETTE HENDRY DIRECTOR 1.00 X 0 0 0 GARY W JONES DIRECTOR 1.00 X 0 0 0 JOHN D LANG DIRECTOR 1.00 X 0 0 0 DOUGLAS MANN DIRECTOR 1.00 X 0 0 0 BRIAN W MATTHEWS PAST PRESIDENT 1.00 X 0 0 0 SHANNON L MCINTOSH DIRECTOR 1.00 X 0 0 0 PAUL D MCNULTY DIRECTOR 1.00 X 0 0 0 DAVID S MESHULAM PAST PRESIDENT 1.00 X 0 0 0 JOHN E ORSWELL DIRECTOR 1.00 X 0 0 0 SUSAN PORTER GRIEGO DIRECTOR 1.00 X 0 0 0 CLARA POTES-FELLOW DIRECTOR 1.00 X 0 0 0 ROBERT W RENKEN DIRECTOR 1.00 X 0 0 0 WESLEY E ROMBERGER III DIRECTOR 1.00 X 0 0 0 ERIC SCHIRDING DIRECTOR 1.00 X 0 0 0 NORBERT SCHNABEL DIRECTOR 1.00 X 0 0 0 WILLIAM A SHAW DIRECTOR 1.00 X 0 0 0 ROBERT SHEPHERD DIRECTOR 1.00 X 0 0 0 J STEPHEN SINCLAIR DIRECTOR 1.00 X 0 0 0 MICHAEL J STEVENSON SR DIRECTOR 1.00 X 0 0 0 NICHOLAS H STONNINGTON JR DIRECTOR 1.00 X 0 0 0 DAVID L TOMBLIN DIRECTOR 1.00 X 0 0 0 LAINE T WAGENSELLER DIRECTOR 1.00 X 0 0 0 STEPHEN E WEAKLEY DIRECTOR 1.00 X 0 0 0 H DAVID WHITESEL DIRECTOR 1.00 X 0 0 0 WILLIAM J ZAK DIRECTOR 1.00 X 0 0 0 JEFFREY SULZBACH SCOUT EXECUTIVE/CEO/SECRETARY 40.00 X 281108 0 42804 GARY CARROLL DIRECTOR OF FIELD SERVICES 40.00 X 122659 0 15614 403767 0 58418 2 0 1 0 BOY SCOUTS OF AMERICA 1325 WALNUT HILL LANE IRVING TX 75015 NATIONAL COUNCIL SERVICES 551261 BANK OF AMERICA 333 HOPE STREET STE 100 LOS ANGELES CA 90071 BANKING AND CREDIT CARD RELATIONSHIP 244361 SA ASSOCIATES 1130 W HUNTINGTON DR UNIT 12 ARCADIA CA 91007 DESIGN WORK FOR TRASK WATER SYSTEM 152152 3 111 1097883 985401 901555 2984950 CAMP FEES 713990 2096418 2096418 PROGRAM FEES 713990 311669 311669 ACTIVITY FEES 713990 65360 65360 2473447 934148 934148 381 381 549718 0 549718 549718 549718 214573 0 214573 214573 214573 0 1097883 56132 -56132 -56132 735831 486420 249411 249411 PARTICIPANT INSURANCE COVERAGE 900099 323491 323491 306629 306629 630120 7980616 3902696 0 1092970 190545 190545 323912 262203 34406 27303 2096386 1692939 235193 168254 218990 180058 14673 24259 191425 157394 12826 21205 225788 192895 13216 19677 103208 85972 8257 8979 165402 165402 26840 26840 160826 120292 7373 33161 188 188 195111 176000 5469 13642 126262 105176 10101 10985 1017339 974076 20725 22538 310954 310941 1072 -1059 25149 23911 410 828 90000 90000 884963 879415 2658 2890 260014 247333 6075 6606 SUPPLIES 681754 676924 2314 2516 EQUIPMENT RENT AND MAIN 116673 107953 4177 4543 BAD DEBT 19904 16692 1575 1637 RECOGNITION AWARDS 18744 13904 442 4398 50652 42448 4024 4180 7501029 6547259 411826 541944 1072660 931873 202017 282393 1647707 2276937 209727 430353 2863174 2771676 31538 203058 107728 80043 34014062 6420085 28011656 27593977 16649891 18959627 492045 2906595 4031895 54194738 57561832 8281930 8291168 76524 268645 843208 368563 14969 467664 9216631 9396040 X 23733077 23222614 21245030 24943178 44978107 48165792 54194738 57561832 X 479587 1567056 1141042 X 0 1 X 1 0 X 3584096 2045147 3390688 3068801 2984950 15073682 3584096 2045147 3390688 3068801 2984950 15073682 667962 14405720 1092897 1014444 824509 547290 1484247 4963387 20037069 20982597 0.71900 0.64170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 19993228 8056 3814418 819949 1800 22993953 19498860 7863 1347794 853856 7433 19993228 17896106 290199 2303439 987462 3422 19498860 20630033 14425 -1470884 1269286 8182 17896106 15319800 10513543 17976567 6886697 114270 36808943 0.04450 0.95550 0 0 795092 795092 28431727 4998728 23432999 2056983 582199 1474784 2337579 839158 1498421 392681 392681 27593977 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3634734 BENEFICIAL INTEREST IN CHARITABLE 165950 GIFT ANNUITIES RECEIVABLE 44288 LAND HELD FOR SALE 186923 4031895 CHARITABLE REMAINDER TRUST LIABILITY 14969 REFUNDABLE ADVANCE LIABILITY - PAYCHECK PROTECTION PROGRAM 452695 467664 X 14416249 1567056 3754375 1141042 6462473 7953776 26840 26840 7980616 11228564 3754375 3754375 7474189 26840 26840 7501029 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL'S BOARD OF DIRECTORS HAS DEVELOPED A SPENDING POLICY THAT DISTRIBUTES A SPECIFIC PAYOUT RATE OF THE ENDOWMENT BASE TO SUPPORT THE COUNCIL'S PROGRAMS. SUCH A POLICY ALLOWS FOR GREATER PREDICTABILITY OF SPENDABLE INCOME FOR BUDGETING PURPOSES AND FOR GRADUAL STEADY GROWTH FOR THE SUPPORT OF OPERATIONS BY THE ENDOWMENT. IN ADDITION, THIS POLICY MINIMIZES THE INVADING OF PRINCIPAL OVER THE LONG-TERM. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS 43,489. CHANGE IN VALUE OF PERPETUAL TRUSTS 1,097,553. X X 1 BIRKHOLM DIRECT 150 NORTH SANTA ANITA AVENUE SUITE ARCADIA CA 91006 DIRECT MAIL 0 16307 24082 -7775 16307 24082 -7775 CA GALA 870759 870759 11000 27105 COUNCIL DISTINGUISHED CITIZEN 100350 100350 2168 8 126774 126774 658 10207 3500 1494 1097883 1097883 2826 10207 14500 28599 56132 -56132 1 REGISTRATION FEES 302 19817 FMV WAIVED REGISTRATION FEES CAMPERSHIPS 296 153065 FMV WAIVED CAMPING FEES SCHOLARSHIPS 70 17663 FMV PART I, LINE 2: THE BELCHER SCHOLARSHIP IS MONITORED THROUGH COLLECTION OF SCHOOL TRANSCRIPTS. THE AWARDEE MUST MEET ACADEMIC CRITERIA TO BE ELIGIBLE TO RECEIVE THE TWO INSTALLMENTS OF THE SCHOLARSHIP GIVEN OVER TWO YEARS TIME. ALL CAMPERSHIPS ARE DETERMINED EITHER ON A CASE-BY-CASE BASIS OR BY UNIT IF IT'S AN URBAN-EMPHASIS UNIT. DETAILED RECORDS ARE KEPT BY NAME. X X X X X 0 0 0 0 0 0 0 0 0 JEFFREY SULZBACH SCOUT EXECUTIVE/CEO/SECRETARY 256487 0 0 0 24621 0 8970 0 33834 0 323912 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL IS COMPRISED OF THREE TYPES OF MEMBERS. ACTIVE MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. THERE ARE ALSO ASSOCIATE AND HONORARY MEMBERS, AND FRIENDS OF SCOUTING. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS ELECT THE GOVERNING BOARD OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE, THEN SHARED WITH THE BOARD OF DIRECTORS. AFTER REVIEW, THE FORM 990 IS FILED ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS SENT TO BOAR MEMBERS TO BE COMPLETED ANNUALLY. THE FORMS ARE REVIEWED AND MONITORED BY THE GENERAL COUNCIL AND THE GOVERNANCE COMMITTEE. ANY BOARD MEMBERS WITH CONFLICTS ARE REMOVED FROM RESPONSIBILITIES THAT CAUSE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE (CONSISTING EXCLUSIVELY OF VOLUNTEERS) AND COMPENSATION IS DETERMINED BASED ON BOY SCOUT AND IRS GUIDELINES. THE COMPENSATION COMMITTEE USES COMPARABILITY DATA AND OTHER SOURCES IN DETERMINING COMPENSATION FOR OFFICERS AND OTHER HIGHLY COMPENSATED INDIVIDUALS, WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 1,097,553. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 43,489.