2022-11-15T15:25:25-08:00 2021-12-31 753194011 Moss Levy & Hartzheim LLP 2400 Professional Parkway Suite 205 Santa Maria CA 93455 990 2021-01-01 951696725 LOS PADRES COUNCIL BOY SCOUTS OF AMERICA LOSP 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 CARLOS CORTEZ SCOUT EXECUTIVE 2022-11-15 true CARLOS CORTEZ 999009999 Adam Guise CPA P01590379 8059252579 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z CARLOS CORTEZ 4000 MODOC ROAD SANTA BARBARA CA 93110 2885622 false X WWW.LPCBSA.ORG X 1910 CA TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. 17 17 7 0 1479138 1823649 68649 155983 40855 265828 186463 505112 1775105 2750572 0 0 856462 706740 0 103881 1849079 534853 2705541 1241593 -930436 1508979 13516813 14653684 1928582 1804081 11588231 12849603 TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. false false 988665 155983 SCOUTING PROGRAMS INSTILL LEADERSHIP VALUES IN OVER 6,000 YOUNG PEOPLE ANNUALLY WITH A DIVERSITY OF EDUCATIONAL AND OUTDOOR PROGRAMS.THIS PREPARES THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES AND ASSISTS THEM IN ACHIEVING THEIR FULL POTENTIAL. LOS PADRES COUNCIL PROGRAM PROVIDES OVER 10,000 COMMUNITY SERVICE HOURS ANNUALLY TO VARIOUS COMMUNITY CAUSES AND COLLECTS OVER 12,000 POUNDS OF FOOD FOR LOCAL FOOD PANTRIES.LOS PADRES COUNCIL PRESENTED 1,507 MERIT BADGES AND 301 ADVANCEMENT AWARDS TO ITS YOUTH IN 2020. 988665 true true false false false false false false true true true false false false true true false false false false false false false false true false false false false true false false false false false false false false true false false false false true false false false true 0 0 false 7 true false false false false false false false 0 false false false false false false false X 17 17 false false false false true true false true true false true true false true true true true true true false false CA X X X CARLOS CORTEZ 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 CARLOS CORTEZ SCOUT EXECUTIVE 40.00 0.50 X 179052 0 0 TRENT BENEDETTI Treasurer 15.00 0.50 X X 0 0 0 JOHN BRINKER COMMISSIONER 5.00 0.50 X 0 0 0 MICHAEL BRITTON CUESTA DISTRICT 5.00 0.50 X 0 0 0 DAVID BROWN President 20.00 0.50 X X 0 0 0 LANI COLLINS LEGAL COUNCIL 10.00 0.50 X 0 0 0 STEVE GOLIS MEMBER 5.00 0.50 X 0 0 0 LYNN JOHNSON VP OF OPERATION 15.00 0.50 X X 0 0 0 JOEY MASSEY YOUTH REP 5.00 0.50 X 0 0 0 RANDAL MOOS AREA 4 PRESIDEN 5.00 0.50 X 0 0 0 THOMAS PARKER MEMBER 5.00 0.50 X 0 0 0 THOMAS PARSONS VP OF ADMIN 15.00 0.50 X X 0 0 0 WILLIAM TREY PINNER III Chairman 5.00 0.50 X 0 0 0 ROBERT PUTNEY COMMISSIONER 5.00 0.50 X 0 0 0 CHRISTIAN SALGADO MEMBER 5.00 0.50 X 0 0 0 DOUG SCOTT VP OF DEVELOPME 15.00 0.50 X X 0 0 0 LAURIE TAMURA VP OF PROPERTIE 15.00 0.50 X X 0 0 0 LESTER TERBORCH PAST PRESIDENT 5.00 0.50 X 0 0 0 LUIS VILLEGAS MEMBER 5.00 0.50 X 0 0 0 179052 1 false true false FRANK SCHIPPER CONSTRUCTION 4000 MODOC ROAD SANTA BARBARA CA 93110 CONSTRUCTION SERVICES PETER LAPIDUS CONSTRUCTION 4000 MODOC ROAD SANTA BARBARA CA 93110 CONSTRUCTION SERVICES 0 940047 883602 52915 1823649 ACTIVITIES 900099 1503 1503 CAMPING 900099 9079 9079 OTHER PROGRAM SERVICE REV 900099 145401 145401 155983 0 0 0 44555 44555 44555 44555 265828 265828 265828 265828 85683 11806 73877 73877 0 184280 123244 61036 61036 PPP FORGIVENESS 900099 325644 325644 325644 2750572 542663 384260 X 0 0 0 0 179052 137244 21880 19928 0 380213 340120 16535 23558 0 103005 86520 7732 8753 44470 36276 3843 4351 0 0 0 0 0 0 191172 92478 87748 10946 0 0 0 0 89247 82182 3314 3751 14762 11875 1327 1560 0 630 559 33 38 993 778 101 114 0 13590 11351 1050 1189 120168 118778 652 738 OTHER EXPENSES 26078 20826 2440 2812 EQUIPMENT RENTAL & MAINT 20860 17271 825 2764 SUPPLIES 17361 14656 255 2450 RECOGNITION AND AWARDS 13095 5703 46 7346 26897 12048 1266 13583 1241593 988665 149047 103881 849360 806255 0 226871 216114 3964 0 0 0 74157 79736 37117 61617 13802882 332137 12316668 13470745 12640 15253 0 0 0 0 13516813 14653684 107057 154086 75046 104825 1746479 1545170 1928582 1804081 X 8534527 9416209 3053704 3433394 11588231 12849603 13516813 14653684 1508979 -247607 X false true X true false X 1069410 1809535 2883999 1479138 1823649 9065731 0 0 1069410 1809535 2883999 1479138 1823649 9065731 0 9065731 50435 142452 161683 2579 265828 622977 0 207800 2110222 1839024 43894 4200940 13889648 0.65270 0.62770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 4572823 5000 382061 940047 35020 3984817 5011030 216564 283284 671487 4272823 4573331 454330 16631 5011030 5198487 6000 -420171 -210985 4995301 4514022 221801 632623 169959 5198487 false true true 163532 163532 601693 166863 434830 20060 6854 13206 39875 38531 1344 12977722 119889 12857833 13470745 LEGAL SETTLEMENT LIABILITY 1500000 PAYABLE TO RELATED BSA TRUST FUND 45170 1545170 X Part IV, Line 2b: Explanation of escrow account liability CUSTODIAL FUNDS CONSIST OF FUNDS DEPOSITED BY PACKS AND TROOPS (UNITS) FOR FUTURE PURCHASES IN THE SCOUT SHOP, COUNCIL PROGRAMS, COUNCIL EVENTS, OR VARIOUS OTHER NEEDS OF THE UNIT. THESE FUNDS ARE RECORDED AS A LIABILITY ON THE STATEMENTS OF FINANCIAL POSITION AS THE COUNCIL DOES NOT HAVE CONTROL OVER THE USE OF THE FUNDS. Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT FUND IS HELD BY A RELATED ORGANIZATION, BSA TRUST FUND ENDOWMENT. ASSETS ARE TO BE HELD IN PERPETUITY WITH EARNINGS FROM THE ENDOWMENT ASSETS AVAILABLE FOR OPERATIONS AND OTHER PROJECTS. Part X : FIN48 Footnote THE COUNCIL AND RELATED TRUST ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE 23701D AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL AND TRUST ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL AND TRUST PERFORM AN EVALUATION FOR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED AS OF DECEMBER 31, 2020 AND 2019. false SCOUTING CELEBRATION 85683 85683 11806 85683 85683 11806 11806 73877 true false false false false false false false false false CARLOS CORTEZ SCOUT EXECUTIVE 179052 179052 X PROFESSIONAL LEGAL SERVICES 1 52915 HOURS AT USUAL RATE false false false Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE COUNCIL MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. EACH ACTIVE MEMBER SHALL BE ELECTED AT THE ANNUAL MEETING OF THE LOCAL COUNCIL BY THE ACTIVE MEMBERS THEN IN OFFICE, ELECTED MEMBERS SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ASSOCIATE MEMBERS AND HONORARY MEMBERS MAY BE ELECTED AT THE ANNUAL MEETING BY ACTIVE MEMBERS THEN IN OFFICE. THEY SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ALL ACTIVE, HONORARY, AND ASSOCIATE MEMBERS OF THE LOCAL COUNCIL SHALL BE ENTITLED TO ATTEND ANY MEETINGS OF THE LOCAL COUNCIL. EACH ACTIVE MEMBER OF THE LOCAL COUNCIL AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. IT IS REVIEWED BY THE AUDIT COMMITTEE PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH BOARD MEMBER AND STAFF MUST READ THE CONFLICT OF INTEREST STATEMENT AND SIGN ANNUALLY. THE POLICY IS REVIEWED ON AN ANNUAL BASIS WITH ALL STAFF AND EXECUTIVE BOARD MEMBERS DURING THE FISCAL YEAR. ALL CONTRACTS ARE REVIEWED BY KEY LEADERSHIP FOR CONFLICTS. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPENSATION GUIDELINES ARE SET BY THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA. A LOCAL COMPENSATION COMMITTEE LED BY THE COUNCIL PRESIDENT SETS THE CEO SALARY USING COMPARABILITY DATA. THE CEO'S SALARY IS ADOPTED DURING THE ACCEPTANCE OF THE BUDGET PROCESS AND IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE COUNCIL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BOY SCOUTS OF AMERICA LOS PADRES COUNCIL 4000 MODOC ROAD SANTA BARBARA CA 93110 956043542 INVEST FUNDS OWNED BY THE LP COUNCIL BSA CA 501(C)(3) LINE 12A, I LOS PADRES COUNCIL BOY SCOUTS OF AMERICA false false false false false false false false false false false false false false false false false false false false