2017-06-09T12:49:01-05:00 2016-12-31 390758449 Wipfli LLP 7601 France Avenue South Suite 400 Minneapolis MN 55435 990 2016-01-01 941568616 San Francisco Bay Area Council BSA SANF 5105779000 1001 Davis Street San Leandro CA 945771514 Kenneth C Mehlhorn Scout Executive/CEO 5105779000 2017-05-22 1 Lisa Desotelle CPA P00952721 9525483400 2017-05-22 50.249.107.123 2017-05-22 10:21:55 CD P C023264AA14C1971326D7BE0D08193754CF5113A BB3069DA9F6047B5836CE2952E0AE234800C2778 2016 2021-01-29 14:40:06Z Kenneth C Mehlhorn 1001 Davis Street San Leandro CA 945771514 6668031 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. 47 47 243 3432 0 0 2287927 2038133 2681836 3124366 98101 55714 607215 562174 5675079 5780387 0 73838 0 0 3306692 3007793 0 0 248593 2875231 2903888 6181923 5985519 -506844 -205132 14397960 17524910 716367 1072325 13681593 16452585 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. 0 0 5424286 73838 3329531 The council organizes various activities to promote character and leadership service to the community in young men and women, during 2016 total council membership was 14,914 youth members.Scouts and Leaders in the San Francisco Bay Area Council participated in a wide variety of activities in 2016. Our World Class Programs include Cub Scout and boy Scouts Summer Camps and our innovative Exploration Camps. 3,342 volunteers work with our young people to develop great programs, 8,133 youth attended our camps. Community service is a critical part of the Scouting Program. 112,967 community service hours were performed by our Scouts and our leaders. Our service included 114,479 pounds of food collected for the less fortunate in our community.Cub Scouts is a year-round family centered program that develops ethical decision making skills for boys in kindergarten through fifth grades (or who are 5, 6, 7, 8, 9, and 10 years old). Activities emphasize character development, citizenship training, and personal fitness. 5424286 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 36 0 243 1 0 0 0 0 0 1 1 0 0 0 0 X 47 47 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Kenneth C Mehlhorn 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 Marc Barkdull Director 2.00 X 0 0 0 Kyle Berg Director 2.00 X 0 0 0 Jim Brown Director 2.00 X 0 0 0 Michael Burke 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 Rocky Fernandez Director 2.00 X 0 0 0 Martha Giggleman Director 2.00 X 0 0 0 Greg Gilbert Director 2.00 X 0 0 0 Albert Groat Director 2.00 X 0 0 0 Bert Hill Director 2.00 X 0 0 0 David C Hoopes 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 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 Don Marek Director 2.00 X 0 0 0 Michael Miller Director 2.00 X 0 0 0 Louis Miramontes Director (Thru June) 2.00 X 0 0 0 Dave Moala Director 2.00 X 0 0 0 Alan Olsen Director 2.00 X 0 0 0 George Ong Director 2.00 X 0 0 0 Rick K Pickering Director 2.00 X 0 0 0 Tom A Preston Director 2.00 X 0 0 0 Robert Raney Director 2.00 X 0 0 0 Irshad Rasheed Director 2.00 X 0 0 0 Drew Sanders Director 2.00 X 0 0 0 Mark L Stolowitz PhD Director 2.00 X 0 0 0 Andrew L Sullivan Director 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 Bob Vince Director 2.00 X 0 0 0 David White Director 2.00 X 0 0 0 Don Wilkinson Director 50.00 X 0 0 0 Yvonne Watson Director 2.00 X 0 0 0 Jason Warner Director 2.00 X 0 0 0 Bree A Bowman President 2.00 X X 0 0 0 Michael W Faber Immediate Past President 2.00 X X 0 0 0 Thomas J Klitgaard Vice President 2.00 X X 0 0 0 Frank Negrette Mellon Vice President (Thru Oct 2016) 2.00 X X 0 0 0 John H Ringgenberg Vice President 2.00 X X 0 0 0 Wayne Bishop Vice President 2.00 X X 0 0 0 John Verdoia Vice President 2.00 X X 0 0 0 Richard S Kopf Member at Large 2.00 X X 0 0 0 Ronald M Sabraw Member at Large 2.00 X X 0 0 0 Kevin B Ferrell Treasurer 2.00 X X 0 0 0 Daniel Walters Commissioner 2.00 X X 0 0 0 Douglas J Farmer Legal Council 2.00 X X 0 0 0 Kenneth C Mehlhorn Scout Executive/Secretary 55.00 X 241420 0 179145 Frank R Yoke Iii Deputy Scout Executive 55.00 X 131627 0 96168 373047 0 275313 2 0 1 0 Sodexo Inc Dept 880329 Los Angeles CA 90813 Food Service to Summer Camp 580110 Boy Scouts of America 1325 W Walnut Hill Lane Irving TX 75015 Charter fees and other services 446647 2 4063 622686 1411384 109896 2038133 Camp Fees 713990 2490102 2490102 Learning for Life 611710 437678 437678 Activity Fees 713990 196586 196586 3124366 40989 40989 4075 0 4075 4075 4075 14725 0 14725 14725 14725 860862 622686 556894 303968 303968 483882 330750 153132 153132 National Supply Revenu 900099 52033 52033 48966 48966 100999 5780387 3329531 0 412723 73838 73838 438516 350813 57007 30696 2031643 1901024 51107 79512 79241 70558 3307 5376 208471 183310 10962 14199 249922 230755 9302 9865 7548 7548 14095 14095 108481 63163 44890 428 11181 7752 184 3245 207601 168295 3594 35712 356737 343414 6467 6856 110363 100961 4563 4839 17633 16298 648 687 4171 3617 269 285 560607 544052 8034 8521 105177 97342 3802 4033 Supplies Program 1109413 1109413 National Service Fees 79958 79958 Equipment & Maintenance 76816 66912 4807 5097 Bank Charges 60025 41620 987 17418 74082 51149 1109 21824 5985519 5424286 312640 248593 533550 248596 474885 134788 146852 79225 132744 118964 125162 193494 211544 15461282 8256970 7584797 7204312 1072204 1110495 4680938 7870320 14397960 17524910 210299 263498 61025 80362 445043 478465 0 250000 716367 1072325 X 6898830 6726212 5645246 875091 1137517 8851282 13681593 16452585 14397960 17524910 X -205132 25474 2650818 299832 X 0 1 X 1 0 X 2658400 2390202 2403934 2287927 2038133 11778596 2658400 2390202 2403934 2287927 2038133 11778596 2148336 9630260 315810 323275 365927 101151 45064 1151227 12929823 19459688 0.74480 0.97940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 778721 15283 150562 35066 7223 902277 817714 19980 -24747 34226 778721 793989 49944 18854 44000 1073 817714 946398 3550 -114210 41135 614 793989 902947 9505 41940 7246 748 946398 0.08800 0.27900 0.63300 1 0 991313 991313 13092177 7234373 5857804 1301030 1022597 278433 76762 76762 7204312 Beneficial interest in perpetual trust 7698482 Beneficial interest in charitable remainder trust 171838 7870320 Line of Credit 250000 250000 X 5963318 17004 398506 415510 5547808 14095 218484 232579 5780387 5971424 0 5971424 14095 14095 5985519 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 FRANSISCO 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 2016 and 2015. 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 398,506. Part XI, Line 4b - Other Adjustments: Revenue recorded to net assets 218,484. Construction Lunch-O-Ree 477168 99288 377880 80761 40492 Gala & Auction 453605 255696 197909 109896 87829 26781 6 552775 267702 285073 106534 104601 1483548 622686 860862 109896 275124 171874 556894 303968 1 Scout Camp Scholarships 352 73838 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 0 0 0 0 0 0 0 0 0 Kenneth C Mehlhorn Scout Executive/Secretary 233835 0 0 0 7585 0 151909 0 27236 0 420565 0 0 0 Frank R Yoke Iii Deputy Scout Executive 129839 0 0 0 1788 0 85480 0 10688 0 227795 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 2016 included in column C for the SE and DSE respectively was $133,884 and $75,960. X Auction Items 65 109896 FMV 0 0 0 0 Part I, Column (b): The organization keeps track of the number contributors. 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, governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VI, Section C, line 19 The organization makes its documents available to the public upon request. Form 990, Part XI, line 9: Change in beneficial interest 299,832.