2020-06-09T07:26:37-05:00 2019-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2019-01-01 941568616 SAN FRANCISCO BAY AREA COUNCIL BSA SANF 5105779000 1001 DAVIS STREET SAN LEANDRO CA 945771514 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 5105779000 2020-05-29 1 MICHAEL J PETERSON CPA P01833529 2187224705 2020-05-29 71.13.38.61 2020-05-29 15:39:48 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9747BB8E0DC0E78824B7C9EDF76D609BB7F00C05 2019 2020-09-23 17:36:50Z FRANK R YOKE III 1001 DAVIS STREET SAN LEANDRO CA 945771514 6395734 0 X WWW.SFBAC.ORG X 1963 CA THE COUNCIL AS AN ORGANIZATION IS DEVOTED TO PROMOTING THE ABILITY OF YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 40 40 133 3134 0 0 1800563 1254960 3005442 3383991 48171 38535 587031 677813 5441207 5355299 69321 34581 0 0 2511302 2921151 0 0 320565 2938787 3285611 5519410 6241343 -78203 -886044 16473999 17272400 1445410 2089138 15028589 15183262 X THE COUNCIL AS AN ORGANIZATION IS DEVOTED TO PROMOTING THE ABILITY OF YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 1 0 455208 2766 291904 THE COUNCIL ORGANIZES VARIOUS ACTIVITIES TO PROMOTE CHARACTER AND LEADERSHIP SERVICE TO THE COMMUNITY IN YOUNG MEN AND WOMEN, DURING 2019 TOTAL COUNCIL MEMBERSHIP WAS 9,232 YOUTH MEMBERS.SCOUTS AND LEADERS IN THE SAN FRANCISCO BAY AREA COUNCIL PARTICIPATED IN A WIDE VARIETY OF ACTIVITIES IN 2019. OUR WORLD CLASS PROGRAMS INCLUDE CUB SCOUT AND BOY SCOUTS SUMMER CAMPS AND OUR INNOVATIVE EXPLORATION CAMPS. 3,134 VOLUNTEERS WORK WITH OUR YOUNG PEOPLE TO DEVELOP GREAT PROGRAMS, 6,076 YOUTH ATTENDED OUR CAMPS. COMMUNITY SERVICE IS A CRITICAL PART OF THE SCOUTING PROGRAM. 81,850 COMMUNITY SERVICE HOURS WERE PERFORMED BY OUR SCOUTS AND OUR LEADERS. OUR SERVICE INCLUDED 85,274 POUNDS OF FOOD AND CLOTHING COLLECTED FOR THE LESS FORTUNATE IN OUR COMMUNITY. 2901945 17636 1860882 CUB SCOUTS IS A YEAR-ROUND FAMILY CENTERED PROGRAM THAT DEVELOPS ETHICAL DECISION-MAKING SKILLS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES (OR YOUTH THAT ARE 5-10 YEARS OLD). ACTIVITIES EMPHASIZE CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. 2332936 14179 1496003 SCOUTSBSA IS A YEAR-ROUND PROGRAM THAT DEVELOPS LEADERSHIP SKILLS IN BOYS AND GIRLS AGES 11-18. SKILLS AND VALUES ARE DEVELOPED THROUGH A RECOGNITION PROGRAM THAT INCLUDES 140 DIFFERENT MERIT BADGES. ACTIVITIES ARE DESIGNED TO TRAIN SCOUTS TO BECOME SUCCESSFUL ADULTS. 5690089 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 133 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 40 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X FRANK R YOKE III 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 JOHN CALVIN YOUTH MEMBER 2.00 X 0 0 0 GREGORY J AHERN DIRECTOR 2.00 X 0 0 0 OB BADGER DIRECTOR 2.00 X 0 0 0 JIM BROWN DIRECTOR 2.00 X 0 0 0 CHRIS DOBBINS DIRECTOR (THRU JANUARY) 2.00 X 0 0 0 D BRADFORD EDGREN DIRECTOR (THRU JANUARY) 2.00 X 0 0 0 MICHAEL FABER DIRECTOR 2.00 X 0 0 0 ADAM FALCON DIRECTOR 2.00 X 0 0 0 JEFF FALCON DIRECTOR 2.00 X 0 0 0 ROCKY FERNANDEZ DIRECTOR 2.00 X 0 0 0 MARTHA GIGGLEMAN DIRECTOR (THRU DECEMBER) 2.00 X 0 0 0 THOMAS GIOCONDA DIRECTOR (THRU OCTOBER) 2.00 X 0 0 0 ALBERT GROAT DIRECTOR 2.00 X 0 0 0 BERT HILL DIRECTOR 2.00 X 0 0 0 RICHARD KING DIRECTOR 2.00 X 0 0 0 CRAIG LEIGHTY DIRECTOR 2.00 X 0 0 0 CHRIS LUECKE DIRECTOR 2.00 X 0 0 0 LOUIS LIPSET DIRECTOR 2.00 X 0 0 0 THOMAS LONG MD DIRECTOR (THRU JUNE) 2.00 X 0 0 0 RODNEY MANGUS DIRECTOR (THRU DECEMBER) 2.00 X 0 0 0 STEVE MENDEZ DIRECTOR 2.00 X 0 0 0 DAVE MOALA DIRECTOR 2.00 X 0 0 0 TIM MONROE DIRECTOR 2.00 X 0 0 0 PAUL NASH DIRECTOR 2.00 X 0 0 0 MICHAEL O-CALLAGHAN DIRECTOR 2.00 X 0 0 0 GEORGE ONG DIRECTOR 2.00 X 0 0 0 MARTIN OTTERSON DIRECTOR 2.00 X 0 0 0 ERIC PARNELL DIRECTOR 2.00 X 0 0 0 BRIAN PEARCE DIRECTOR 2.00 X 0 0 0 TOM A PRESTON DIRECTOR 2.00 X 0 0 0 IRSHAD RASHEED DIRECTOR 2.00 X 0 0 0 SANDEE SCHLAAK DIRECTOR (THRU DECEMBER) 2.00 X 0 0 0 TAMARA SOKOLOV DIRECTOR 2.00 X 0 0 0 BRENT THOMAS DIRECTOR (THRU DECEMBER) 2.00 X 0 0 0 ROBERT A TUCKNOTT DIRECTOR 2.00 X 0 0 0 DANIEL WALTERS DIRECTOR 2.00 X 0 0 0 DON WILKINSON DIRECTOR 50.00 X 0 0 0 WAYNE BISHOP VICE PRESIDENT 2.00 X 0 0 0 DAVID C HOOPES VICE PRESIDENT 2.00 X 0 0 0 THOMAS J KLITGAARD VICE PRESIDENT 2.00 X 0 0 0 DON MAREK VICE PRESIDENT 2.00 X 0 0 0 MICHAEL MILLER VICE PRESIDENT 2.00 X 0 0 0 JOHN H RINGGENBERG VICE PRESIDENT (THRU JANUARY) 2.00 X 0 0 0 JASON WARNER VICE PRESIDENT (THRU OCTOBER) 2.00 X 0 0 0 RICHARD S KOPF MEMBER AT LARGE 2.00 X 0 0 0 YVONNE WATSON ASSISTANT TREASURER 2.00 X 0 0 0 BREE A BOWMAN IMMEDIATE PAST PRESIDENT (THRU JUNE) 2.00 X 0 0 0 DOUGLAS J FARMER LEGAL COUNSEL 2.00 X 0 0 0 JOHN VERDOIA PRESIDENT 2.00 X X 0 0 0 KEVIN B FERRELL TREASURER 2.00 X X 0 0 0 CALVIN MASUDA COMMISSIONER 2.00 X X 0 0 0 KENNETH C MEHLHORN SCOUT EXECUTIVE/SECRETARY 55.00 X 250640 0 187909 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 55.00 X 146928 0 112493 JASON LEWIS DIRECTOR OF SUPPORT SERVICES 55.00 X 107638 0 34899 505206 0 335301 3 0 1 0 SODEXO INC PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICES 783750 US FOODS INC DEPT 34766 PO BOX 39000 SAN FRANCISCO CA 94139 FOOD SERVICES 108931 HILTON SF UNION SQUARE 333 OFARRELL STREET SAN FRANCISCO CA 94102 FOOD AND SITE RENTAL 107629 3 3473 189945 1061542 104016 1254960 CAMP FEES 713990 2779150 2779150 ACTIVITY FEES 713990 475277 475277 129564 129564 3383991 37311 37311 52832 0 52832 52832 52832 58028 56804 1224 1224 1224 876349 189945 479173 397176 397176 716424 504458 211966 211966 15839 15839 15839 5355299 3648789 0 451550 34581 34581 464212 222596 114531 127085 1938042 1938042 114918 112087 2450 381 187546 177279 6639 3628 216433 200664 7653 8116 3200 3200 97830 54750 43080 13972 13972 6234 1996 4238 225 106 2 117 218608 157699 3623 57286 424138 409178 7260 7700 152428 140524 5597 6307 27367 24729 1279 1359 39869 34570 2572 2727 80058 80058 509113 492993 7823 8297 127650 114043 6604 7003 SUPPLIES PROGRAM 1383804 1365170 1272 17362 EQUIPMENT & MAINTENANCE 86422 76036 5040 5346 BAD DEBT 80046 37699 860 41487 RECOGNITION AWARDS 32039 10861 404 20774 2608 1228 28 1352 6241343 5690089 230689 320565 97227 43016 227953 315963 159931 107598 132538 51173 122603 134519 235242 261875 16793898 9769952 7182500 7023946 1083356 1174555 7232649 8159755 16473999 17272400 289812 266866 110533 156411 495065 598036 550000 1067825 1445410 2089138 X 5883967 4780370 9144622 10402892 15028589 15183262 16473999 17272400 X -886044 143811 -30200 927106 X 0 1 X 1 0 X 2287927 2038133 1782654 1800563 1254960 9164237 2287927 2038133 1782654 1800563 1254960 9164237 552826 8611411 101151 45064 26012 27728 90143 290098 9454335 22036001 0.91080 0.87350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 883305 16010 202673 14308 9283 1078397 966862 21484 -87112 17929 883305 902277 21437 94562 35806 15608 966862 778721 15283 150562 35066 7223 902277 817714 19980 -24747 34226 778721 0.05580 0.00000 0.94420 1 0 991313 991313 13851051 8514233 5336818 1735784 1255719 480065 215750 215750 7023946 BENEFICIAL INTEREST IN PERPETUAL TRUST 7968155 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 191600 8159755 X 5153974 80094 80094 5073880 13972 267447 281419 5355299 6227371 0 6227371 13972 13972 6241343 PART IV, LINE 2B: THESE ACCOUNTS REPRESENT FUNDS OF VARIOUS TROOPS AND THE ORDER OF THE ARROW LODGE HELD IN A FIDUCIARY CAPACITY BY THE COUNCIL. THEY ARE NOT AVAILABLE FOR OPERATING PURPOSES. A CUSTODIAL ACCOUNT IS ESTABLISHED WHEN CASH IS RECEIVED IN ADVANCE FOR FUTURE PURPOSES AND DISBURSED ONLY ON INSTRUCTION OF THE PERSON OR GROUP FROM WHOM THE CASH WAS RECEIVED. PART V, LINE 4: THE COUNCIL EXECUTIVE BOARD APPROVED A 5% DISTRIBUTION OF THE TOTAL ASSETS HELD IN THE PRIVATE TRUST OF THE COUNCIL AS OF SEPTEMBER 30 OF EACH YEAR. THE CALCULATION OF THE ANNUAL DISTRIBUTION WILL BE BASED ON A THREE YEAR AVERAGE RETURN OF THE TRUST AND WILL BE DISTRIBUTED TO THE OPERATING FUND FOR THE CURRENT YEAR. THE CURRENT COUNCIL EXECUTIVE BOARD-APPROVED SPENDING POLICY DOES NOT ALLOW FOR A DISTRIBUTION GREATER THAN 5%. IF THE AVERAGE THREE-YEAR RETURN IS LESS THAN 5%, THE DISTRIBUTION SHALL NOT EXCEED THE ACTUAL RETURN. IN THE CASE OF THE THREE-YEAR AVERAGE RETURN BEING ZERO, NO DISTRIBUTION IS AUTHORIZED. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE IN 2019 AND 2018. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PROVIDED IN THE FINANCIAL STATEMENTS. THE COUNCIL IS EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER REVENUE AND TAXATION CODE SECTION 23701(D). PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 80,094. PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE RECORDED TO RESTRICTED NET ASSETS 267,447. CONSTRUCTION LUNCH-O-REE 462997 63948 399049 77221 60691 GALA & AUCTION 319052 69245 249807 30520 74678 67536 4 284245 56752 227493 29667 87724 51136 1066294 189945 876349 60187 239623 179363 479173 397176 1 SCOUT CAMP SCHOLARSHIPS 55 6138 UNIT ASSESSMENT SCHOLARSHIP 6 6775 REGISTRATION ASSISTANCE 950 21539 PART I, LINE 2: THE ORGANIZATION TRACKS THE INDIVIDUAL SCOUTS THAT RECEIVE ASSISTANCE. RECIPIENTS APPLY FOR THESE FUNDS ON A CONFIDENTIAL BASIS IN WRITING. THESE APPLICATIONS ARE REVIEWED BY THE CAMPERSHIP COMMITTEE. X X X 0 0 0 0 0 0 0 0 0 KENNETH C MEHLHORN SCOUT EXECUTIVE/SECRETARY 245305 0 0 0 5335 0 163613 0 24296 0 438549 0 0 0 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 143605 0 0 0 3323 0 100377 0 12116 0 259421 0 0 0 SCHEDULE J, PART II, COLUMN C COLUMN C ON SCHEDULE J INCLUDES AMOUNTS FOR THE INCREASE IN ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE SCOUT EXECUTIVE (SE) AND DEPUTY SCOUT EXECUTIVE (DSE). THIS INCREASE IS REQUIRED TO BE REPORTED ON THE FORM 990. IT DOES NOT INCLUDE ACTUAL AMOUNTS CONTRIBUTED TO OR FUNDS DISTRIBUTED OUT OF THE DEFINED BENEFIT PLAN FROM THE ORGANIZATION. THE ACTUARIAL INCREASE IN 2019 INCLUDED IN COLUMN C FOR THE SE AND DSE RESPECTIVELY WAS $144,818 AND $88,939. X 1 25325 AVERAGE X AUCTION ITEMS 89 60187 FMV X BUILDING MATERIALS 9 9898 FMV X PROGRAM SUPPLIES 5 6216 FMV X FOOD SUPPLIES 5 2391 FMV 2 0 1 1 PART I, LINE 32B: IN THE EVENT THE ORGANIZATION RECEIVES LARGER ITEMS SUCH AS CARS OR BOATS, THE ORGANIZATION WILL USE A BROKER TO SELL THAT ITEM. FORM 990, PART III, LINE 2 IN 2019, ALL FEMALE TROOPS COULD BE FORMED, 14 TROOPS WITH 202 YOUTH. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS WITH EACH OTHER: JEFF FALCON & ADAM FALCON FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS; THE CORPORATE MEMBERSHIP SHALL BE KNOWN AND DESIGNATED COLLECTIVELY AS THE SAN FRANCISCO BAY AREA COUNCIL, BOY SCOUTS OF AMERICA. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS MUST MEET AND BE REGISTERED AS ADULT LEADERS AS ESTABLISHED BY THE BOY SCOUTS OF AMERICA. CLASSES OF MEMBERS: ACTIVE MEMBERS, ASSOCIATE MEMBERS, FRIENDS OF SCOUTING, HONORARY MEMBERS, REGISTRATION OF MEMBERS AND LEADERS FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY VOTING MEMBERS AT THE ORGANIZATION'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY FOR EMPLOYEES AS WELL AS FOR BOARD MEMBERS AND IT IS STRICTLY FOLLOWED. EACH EMPLOYEE AND BOARD MEMBER IS GIVEN THE COPY OF THE CURRENT POLICY AND IS REQUIRED TO SIGN IT ACKNOWLEDGING ITS RECEIPT AND READ IT IN DETAIL AND INFORM THE APPROPRIATE AUTHORITY IN CASE OF ANY CONFLICT. IF A MEMBER HAS A CONFLICT, THEY ARE REQUIRED TO DISCLOSE TO THE PRESIDENT OF THE BOARD. SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASONS WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE CORPORATION. THE PRESIDENT OF THE BOARD SHALL REFER THE ISSUE TO THE FULL BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY. THE BOARD WILL THEN DELIBERATE AND CHOSE THE BEST OPTION FOR THE ORGANIZATION BY WAY OF CONSENSUS. ALL DISCUSSION AND DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 SALARIES ARE DETERMINED THROUGH PERFORMANCE CRITERIA KNOWN AS "SMART" GOALS, THESE MEASUREMENT LEVELS ARE ESTABLISHED LOCALLY AND BY THE NATIONAL ORGANIZATION AND EVALUATED LOCALLY. BASED ON EVALUATIONS, THE COMPENSATION COMMITTEE, COMPRISED OF BOARD MEMBERS, APPROVES THE SCOUT EXECUTIVE SALARY AND ADJUSTMENTS, STAFF SALARIES ARE BASED ON EVALUATIONS, THE SCOUT EXECUTIVE MAKES A SALARY RECOMMENDATION TO THE COMPENSATION COMMITTEE, COMPRISED OF BOARD MEMBERS, THE COMPENSATION COMMITTEE APPROVES SALARIES AND ANY ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 54,152. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 872,954.