BOY SCOUTS OF AMERICA: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 91-1397125)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-06-27
IRS object ID
201831789349301118
Schema version
2017v2.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-06-27T15:33:18-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DECORIA MAICHEL AND TEAGUE PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17307 N DIVISION ST Ste 222AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP992086545ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911397125EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Endowment FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINLABusinessNameControlTxt
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKaren MeierPersonNm
Person TitleScout ExecutivePersonTitleTxt
Signature2018-06-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrandon J BlairPreparerPersonNm
PTINP01966667PTIN
Phone5095353503PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKaren MeierPrincipalOfficerNm
Gross Receipts$1,265,371GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.NorthwestScouts.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1922FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$172,746PYContributionsGrantsAmt
CY Contributions Grants$914,857CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$59,438PYInvestmentIncomeAmt
CY Investment Income$75,867CYInvestmentIncomeAmt
PY Other Revenue$3,400PYOtherRevenueAmt
CY Other Revenue$20,000CYOtherRevenueAmt
PY Total Revenue$235,584PYTotalRevenueAmt
CY Total Revenue$1,010,724CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,845CYTotalFundraisingExpenseAmt
PY Other Expenses$218,626PYOtherExpensesAmt
CY Other Expenses$189,204CYOtherExpensesAmt
PY Total Expenses$218,626PYTotalExpensesAmt
CY Total Expenses$189,204CYTotalExpensesAmt
PY Revenues Less Expenses$16,958PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$821,520CYRevenuesLessExpensesAmt
Total Assets BOY$5,003,535TotalAssetsBOYAmt
Total Assets EOY$5,336,787TotalAssetsEOYAmt
Total Liabilities BOY$800,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,086TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,203,535NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,324,701NetAssetsOrFundBalancesEOYAmt
MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$183,926ExpenseAmt
Grant$66,478GrantAmt
DescThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the council provide excellent Scouting programs in every community in the seventeen counties of the Inland Northwest. The key elements of Scouting programs are leadership, achievement, character, service and the outdoors. The Foundation provides camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.Desc
Total Program Service Expenses$183,926TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKaren MeierPersonNm
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Dave Black
President2.000.00Yes (X)Yes (X)$0$0$0
Bill Ulrich
Director2.000.00Yes (X)$0$0$0
Barry Baker
Director2.000.00Yes (X)$0$0$0
Mike Altringer
Director2.000.00Yes (X)$0$0$0
Steve Lamberson
Director2.000.00Yes (X)$0$0$0
Ron Stanley
Director2.000.00Yes (X)$0$0$0
Bill Shelby
Director2.000.00Yes (X)$0$0$0
Paul Bridge
Director2.000.00Yes (X)$0$0$0
Mark Sonderen
Director2.000.00Yes (X)$0$0$0
James Black
Director2.000.00Yes (X)$0$0$0
Don Stafford
Director2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$847,498FundraisingAmt
All Other Contributions$67,359AllOtherContributionsAmt
Total Contributions$914,857TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$60,483TotalRevenueColumnAmt
Related Or Exempt Func Income$60,483RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

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Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

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Real$20,000RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$20,000RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,000TotalRevenueColumnAmt
Exclusion$20,000ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$270,031SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$254,647SecuritiesAmt

Gain Or Loss GainOrLossGrp

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Securities$15,384SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

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Total Revenue Column$15,384TotalRevenueColumnAmt
Related Or Exempt Func Income$15,384RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$847,498ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

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Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

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Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneous incomeDesc
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,010,724TotalRevenueColumnAmt
Related Or Exempt Func Income$75,867RelatedOrExemptFuncIncomeAmt
Exclusion$20,000ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

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Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

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Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

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Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

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Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

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Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

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Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

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Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

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Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

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Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$18,442TotalAmt
Program Services$14,453ProgramServicesAmt
Management And General$2,410ManagementAndGeneralAmt
Fundraising$1,579FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,418TotalAmt
Program Services$5,418ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$66,478TotalAmt
Program Services$66,478ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$97,438TotalAmt
Program Services$97,438ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOther expensesDesc
Total$1,428TotalAmt
Program Services$139ProgramServicesAmt
Management And General$23ManagementAndGeneralAmt
Fundraising$1,266FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$189,204TotalAmt
Program Services$183,926ProgramServicesAmt
Management And General$2,433ManagementAndGeneralAmt
Fundraising$2,845FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,615,270BOYAmt
EOY$884,533EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$28,179BOYAmt
EOY$642,676EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$50,250BOYAmt
EOY$1,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,029BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

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EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,901,797LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,648,573LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,076,286BOYAmt
EOY$1,253,224EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,231,521BOYAmt
EOY$2,555,354EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,003,535BOYAmt
EOY$5,336,787EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$12,086EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$800,000BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$800,000BOYAmt
EOY$12,086EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,484,210BOYAmt
EOY$2,915,788EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,446,580BOYAmt
EOY$2,121,784EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$272,745BOYAmt
EOY$287,129EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,203,535BOYAmt
EOY$5,324,701EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,003,535BOYAmt
EOY$5,336,787EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$821,520ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$261,246NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$38,400DonatedServicesAndUseFcltsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy ScoutsBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN910567262EIN
Organization Type7OrganizationTypeCd
Governing Document ListedfalseGoverningDocumentListedInd
Support$66,478SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$66,478SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Activities Further Exempt PrpsYes (true)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (true)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section D, Line 3: Role The Organization's Supported Orgs. PlayedThe Inland Northwest Council does make recommendations to the Board of the Endowment Foundation for annual contribution amounts based on their operating budget. However, the Foundation Board makes the final decision via vote for the use of funds. In addition, The Foundation Board makes all investment activity decisions.
Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt PuThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the Council provide excellent Scouting programs. The Foundation provides and manages camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.
Part IV, Section E, Line 2b: Reasons For The Organization's PositionThe Inland Northwest Council operates the summer camps and other facilitated programs on the managed properties, which are funded largely by program service revenues. The endowed funds help cover the general operating expenses of the Council while it executes it's mission.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,272,662BeginningYearBalanceAmt
Contributions$14,384ContributionsAmt
Investment Earnings Or Losses$334,526InvestmentEarningsOrLossesAmt
Grants Or Scholarships$66,478GrantsOrScholarshipsAmt
Other Expenditures$37,877OtherExpendituresAmt
Administrative Expenses$18,442AdministrativeExpensesAmt
End Year Balance$2,498,775EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,251,556BeginningYearBalanceAmt
Contributions$3,115ContributionsAmt
Investment Earnings Or Losses$147,959InvestmentEarningsOrLossesAmt
Grants Or Scholarships$111,200GrantsOrScholarshipsAmt
Other Expenditures$1,335OtherExpendituresAmt
Administrative Expenses$17,433AdministrativeExpensesAmt
End Year Balance$2,272,662EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,394,725BeginningYearBalanceAmt
Contributions$20,916ContributionsAmt
Investment Earnings Or Losses-$33,255InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,800GrantsOrScholarshipsAmt
Administrative Expenses$18,030AdministrativeExpensesAmt
End Year Balance$2,251,556EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,395,821BeginningYearBalanceAmt
Contributions$15,211ContributionsAmt
Investment Earnings Or Losses$133,499InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,000GrantsOrScholarshipsAmt
Other Expenditures$20,096OtherExpendituresAmt
Administrative Expenses$17,710AdministrativeExpensesAmt
End Year Balance$2,394,725EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,244,837BeginningYearBalanceAmt
Contributions$11,740ContributionsAmt
Investment Earnings Or Losses$264,436InvestmentEarningsOrLossesAmt
Grants Or Scholarships$109,200GrantsOrScholarshipsAmt
Administrative Expenses$15,992AdministrativeExpensesAmt
End Year Balance$2,395,821EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.11500PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.88500TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$175,093OtherCostOrOtherBasisAmt
Book Value$175,093BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,849,035OtherCostOrOtherBasisAmt
Depreciation$1,112,034DepreciationAmt
Book Value$737,001BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$636,697OtherCostOrOtherBasisAmt
Depreciation$500,228DepreciationAmt
Book Value$136,469BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$240,972OtherCostOrOtherBasisAmt
Depreciation$36,311DepreciationAmt
Book Value$204,661BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,253,224TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,291,928TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$261,246NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$38,400DonatedServicesAndUseFcltsAmt
Revenue Not Reported$299,646RevenueNotReportedAmt
Revenue Subtotal$992,282RevenueSubtotalAmt
Investment Expenses Not Incld$18,442InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$18,442RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,010,724TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$170,762TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$170,762ExpensesSubtotalAmt
Investment Expenses Not Incld2$18,442InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$18,442ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$189,204TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationThe Organizations tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Capital CampaignEvent1Nm
Gross Receipts Event1$847,498GrossReceiptsEvent1Amt
Charitable Contri Event1$847,498CharitableContriEvent1Amt
Gross Receipts Total$847,498GrossReceiptsTotalAmt
Charitable Contributions Tot$847,498CharitableContributionsTotAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, EtJames and Dave Black are brothers.
Form 990, Part VI, Line 11b: Form 990 Review ProcessThe CPA firm prepares the Form by inputting information from the audited financial statements. The Board and Management then review the Form for accuracy and completeness of the numbers and information. Upon approval, the Form is finalized and signed by Management.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsThe Board requires that members complete and sign conflict of interest statements each year.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementThe Foundation has no compensated employees. The top management official of the Inland Northwest Council of the Boy Scouts of America (see Schedule A), the Scout Executive, performs whatever management and administrative functions are needed by the Foundation. The Scout Executive is not compensated by the Foundation for these services.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesA group of five executive board members reviews the compensation of all employees annually and approves the executive director's compensation. In reviewing the executive director's compensation, the group has available to it compensation information related to other council's of similar size and scope. The executive director's compensation is also reviewed by the BSA's Western Region personnel director.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableGoverning documents, polices and financial statements are avaible upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy Scouts of AmericaBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
EIN910567262EIN
Primary ActivitiesCharacter and leadership development in youthPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status170(b)(1)(A)(vi)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy Scouts of AmericaBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypebTransactionTypeTxt
Involved$66,478InvolvedAmt

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