2019-05-28T09:06:42-05:00 2018-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2018-01-01 941568616 SAN FRANCISCO BAY AREA COUNCIL BSA SANF 5105779000 1001 DAVIS STREET SAN LEANDRO CA 945771514 KENNETH C MEHLHORN SCOUT EXECUTIVE/CEO 5105779000 2019-05-20 1 MICHAEL J PETERSON CPA P01833529 2187224705 2019-05-13 4.30.113.218 2019-05-20 10:04:30 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 E433C82216CF4B1B7B2D83A781BC20530CAF3EA5 2018 2019-02-21 02:37:17Z KENNETH C MEHLHORN 1001 DAVIS STREET SAN LEANDRO CA 945771514 6357841 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. 42 42 0 3526 0 0 1782654 1800563 2988396 3005442 69670 48171 367961 587031 5208681 5441207 61064 69321 0 0 2786538 2511302 0 0 279750 3037807 2938787 5885409 5519410 -676728 -78203 17588530 16473999 1441595 1445410 16146935 15028589 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 402281 69321 261654 THE COUNCIL ORGANIZES VARIOUS ACTIVITIES TO PROMOTE CHARACTER AND LEADERSHIP SERVICE TO THE COMMUNITY IN YOUNG MEN AND WOMEN, DURING 2018 TOTAL COUNCIL MEMBERSHIP WAS 9,108 YOUTH MEMBERS.SCOUTS AND LEADERS IN THE SAN FRANCISCO BAY AREA COUNCIL PARTICIPATED IN A WIDE VARIETY OF ACTIVITIES IN 2018. OUR WORLD CLASS PROGRAMS INCLUDE CUB SCOUT AND BOY SCOUTS SUMMER CAMPS AND OUR INNOVATIVE EXPLORATION CAMPS. 3,526 VOLUNTEERS WORK WITH OUR YOUNG PEOPLE TO DEVELOP GREAT PROGRAMS, 9,801 YOUTH ATTENDED OUR CAMPS. COMMUNITY SERVICE IS A CRITICAL PART OF THE SCOUTING PROGRAM. 93,717 COMMUNITY SERVICE HOURS WERE PERFORMED BY OUR SCOUTS AND OUR LEADERS. OUR SERVICE INCLUDED 85,274 POUNDS OF FOOD AND 37,704 POUNDS OF CLOTHING WAS COLLECTED FOR THE LESS FORTUNATE IN OUR COMMUNITY. 2564544 0 1668047 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. 285 GIRLS JOINED THIS PROGRAM FOR THE FIRST TIME IN 2018. 2061692 0 1340979 BOY SCOUTS IS A YEAR-ROUND PROGRAM THAT DEVELOPS LEADERSHIP SKILLS IN BOYS 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. 5028517 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 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 26 199 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 42 42 0 0 0 0 0 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 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 2.00 X 0 0 0 D BRADFORD EDGREN DIRECTOR 2.00 X 0 0 0 MICHAEL FABER DIRECTOR 2.00 X 0 0 0 ROCKY FERNANDEZ DIRECTOR 2.00 X 0 0 0 MARTHA GIGGLEMAN DIRECTOR 2.00 X 0 0 0 THOMAS GIOCONDA DIRECTOR 2.00 X 0 0 0 ALBERT GROAT DIRECTOR 2.00 X 0 0 0 GERRY HALL DIRECTOR (THRU JANUARY) 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 2.00 X 0 0 0 RODNEY MANGUS DIRECTOR 2.00 X 0 0 0 STEVE MENDEZ DIRECTOR 2.00 X 0 0 0 DAVE MOALA 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 TOM A PRESTON DIRECTOR 2.00 X 0 0 0 ROBERT RANEY DIRECTOR (THRU JANUARY) 2.00 X 0 0 0 IRSHAD RASHEED DIRECTOR 2.00 X 0 0 0 SANDEE SCHLAAK DIRECTOR 2.00 X 0 0 0 MARK L STOLOWITZ PHD DIRECTOR (THRU JANUARY) 2.00 X 0 0 0 BRENT THOMAS DIRECTOR 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 NORMAN FOBERT VICE PRESIDENT (THRU JANUARY) 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 2.00 X 0 0 0 JASON WARNER VICE PRESIDENT 2.00 X 0 0 0 RICHARD S KOPF MEMBER AT LARGE 2.00 X 0 0 0 RONALD M SABRAW MEMBER AT LARGE (THRU JANUARY) 2.00 X 0 0 0 YVONNE WATSON ASSISTANT TREASURER 2.00 X 0 0 0 BREE A BOWMAN IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 DOUGLAS J FARMER LEGAL COUNCIL 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 248385 0 216164 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 55.00 X 140978 0 141279 389363 0 357443 2 0 1 0 0 8219 474298 1318046 143978 1800563 CAMP FEES 713990 2714710 2714710 ACTIVITY FEES 713990 290732 290732 3005442 27728 27728 43771 23328 20443 20443 20443 800775 474298 491412 309363 309363 616751 401894 214857 214857 NATIONAL SUPPLY REVENU 900099 50381 50381 12430 12430 62811 5441207 3270680 0 369964 69321 69321 461921 229166 110851 121904 1599290 1599290 53120 53120 197510 195913 1597 199461 182952 8230 8279 60691 20330 40361 14140 14140 43003 38852 4151 9149 4876 21 4252 242539 206517 4835 31187 353323 340427 6259 6637 105260 96165 4097 4998 17441 16109 646 686 23542 20414 1518 1610 476731 460812 7726 8193 96978 85378 5630 5970 SUPPLIES PROGRAM 1193196 1192745 1 450 EQUIPMENT & MAINTENANCE 80350 70818 4626 4906 NATIONAL SERVICE FEES 79958 79958 BANK CHARGES 63476 33831 147 29498 79010 31523 458 47029 5519410 5028517 211143 279750 152811 97227 196239 227953 112707 159931 80073 132538 108174 122603 269287 235242 16445781 9263281 7338538 7182500 1163924 1083356 8166777 7232649 17588530 16473999 338923 289812 81275 110533 521397 495065 500000 550000 1441595 1445410 X 5705675 5883967 1265360 853725 9175900 8290897 16146935 15028589 17588530 16473999 X -78203 -106015 -934128 X 0 0 0 X 2403934 2287927 2038133 1782654 1800563 10313211 2403934 2287927 2038133 1782654 1800563 10313211 810836 9502375 365927 101151 45064 26012 27728 565882 10879093 20919123 0.87350 0.82470 X 0 0 966862 21484 -87112 17929 0 883305 902277 21437 94562 35806 15608 966862 778721 15283 150562 35066 7223 902277 817714 19980 -24747 34226 778721 793989 49944 18854 44000 1073 817714 0.06820 0.69510 0.23670 1 0 991310 991310 13764749 8100906 5663843 1625035 1162375 462660 64687 64687 7182500 BENEFICIAL INTEREST IN PERPETUAL TRUST 7095201 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 137448 7232649 LINE OF CREDIT 550000 550000 X 5683562 658045 658045 5025517 14140 401550 415690 5441207 5505270 0 5505270 14140 14140 5519410 PART V, LINE 4: THE BOARD ANNUALLY DETERMINES HOW MUCH IT WILL APPROPRIATE FOR EXPENDITURE FOR OPERATING ACTIVITIES. THE COUNCIL EXECUTIVE BOARD APPROVED A 5% DISTRIBUTION OF THE TOTAL ASSETS HELD IN THE PRIVATE TRUST OF SAN FRANCISCO BAY AREA COUNCIL AS OF SEPTEMBER 30 OF EACH YEAR TO THE OPERATING FUND FOR THE CURRENT YEAR. 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 2018 AND 2017. 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 658,045. PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE RECORDED TO RESTRICTED NET ASSETS 401,550. CONSTRUCTION LUNCH-O-REE 473066 175619 297447 90388 36547 GALA & AUCTION 460841 230592 230249 96229 47744 71571 4 341166 68087 273079 8573 62075 78285 1275073 474298 800775 104802 200207 186403 491412 309363 1 SCOUT CAMP SCHOLARSHIPS 270 69321 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 243116 0 0 0 5269 0 194670 0 21494 0 464549 0 0 0 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 137759 0 0 0 3219 0 130536 0 10743 0 282257 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 2018 INCLUDED IN COLUMN C FOR THE SE AND DSE RESPECTIVELY WAS $168,511 AND $116,374. X AUCTION ITEMS 95 104802 FMV X PROGRAM SUPPLIES 20 23118 FMV X BUILDING MATERIALS 17 13368 FMV X FOOD SUPPLIES 8 2690 FMV 0 0 1 1 FORM 990, PART III, LINE 2 BEGINNING IN THE FALL 2018, GIRLS WERE ABLE TO JOIN OUR CUB SCOUT PROGRAM. 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 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 -934,128.