2017-05-09T13:32:32-05:00 2016-12-31 410996210 WILKERSON GUTHMANN & JOHNSON LTD 1210 WEST COUNTY ROAD E STE 100 ARDEN HILLS MN 55112 990 2016-01-01 203000282 NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA NORT 7632317201 393 MARSHALL AVENUE ST PAUL MN 55102 JOHN R ANDREWS SCOUT EXECUTIVE 7632317201 2017-05-03 1 JOHN M HOOGEVEEN P01209266 6512221801 2017-05-03 173.160.106.33 2017-05-03 16:15:03 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 10E7D5DF68E684BC7A5E0D23B118A520ACEE61E6 2016 2021-01-29 14:40:06Z JOHN R ANDREWS 393 MARSHALL AVENUE ST PAUL MN 55102 24773771 0 X WWW.NORTHERNSTARBSA.ORG X 2005 MN TO PREPARE YOUNG PEOPLE TO BE LEADERS AND INDIVIDUALS OF STRONG CHARACTER BY HELPING THEM DISCOVER THE PRINCIPLES OF SCOUTING. 62 62 639 13623 11907 -2160 8553605 10915086 5436109 5438452 982277 24119 1765108 1641102 16737099 18018759 703893 1129926 0 0 7502197 7460538 0 0 772342 5923743 6117656 14129833 14708120 2607266 3310639 41095177 45121017 2279351 2235153 38815826 42885864 X SEE SCHEDULE O 0 0 13023606 1129926 7118289 NORTHERN STAR COUNCIL, BOY SCOUTS OF AMERICA HELPS YOUNG PEOPLE ACHIEVE THEIR FULL POTENTIAL BY DEVELOPING THEIR SELF-CONFIDENCE, LEADERSHIP, RESPECT, AND A COMMITMENT TO SERVICE THROUGH THE FOLLOWING PROGRAMS: -CUB SCOUTING (475 PACKS OF BOYS GRADES K-5) -BOY SCOUTING AND VARSITY SCOUTING (432 TROOPS AND TEAMS OF BOYS AGES 10-18) -VENTURING (186 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) -SEA SCOUTS (2 SHIPS) -LEARNING FOR LIFE (4 LEARNING FOR LIFE GROUPS GRADES K-12 IN SCHOOL PROGRAM) -EXPLORING (119 EXPLORER POSTS IN WORK SITE-BASED CAREER EXPLORATION). IN ADDITION, NORTHERN STAR COUNCIL SPECIAL PROGRAMS INCLUDE: JUVENILE DIVERSION PROGRAM WHICH TARGETS FIRST-TIME NON-VIOLENT YOUTH OFFENDERS; SCOUTREACH PROGRAM DEVELOPED TO EFFECTIVELY REACH OUT TO AT-RISK YOUTH AND YOUTH OF ALL ETHNICITIES AND CULTURES; AND POLARIS WHICH BRINGS BOTH TRADITIONAL SCOUTING AND LEARNING FOR LIFE PROGRAMS TO PHYSICALLY AND DEVELOPMENTALLY CHALLENGED BOYS, GIRLS, AND ADULTS WITH COGNITIVE CHALLENGES. 13023606 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 33 0 1 639 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 62 62 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN WI X X X PAULA MILLER 7632317201 393 MARSHALL AVENUE ST PAUL MN 55102 ALAN BERNICK PRESIDENT 2.00 X X 0 0 0 BILL BRODY PRESIDENT-ELECT 2.00 X X 0 0 0 WILLIAM E BROWN JR TREASURER 2.00 X X 0 0 0 GREGORY R PAGE IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 LYNN SWON VP - BOARD ENGAGEMENT 2.00 X X 0 0 0 MICHAEL GOLDSTEIN VP - EXPLORING & SPECIAL P 2.00 X X 0 0 0 TOM JOLLIE VP - MARKETING 2.00 X X 0 0 0 DANIEL T SEGERSIN VP - MEMBERSHIP 2.00 X X 0 0 0 DOUGLAS J PARISH ASSISTANT TREASURER 2.00 X X 0 0 0 JOHN G PATTERSON VP - CAMPING/PROPERTIES 2.00 X X 0 0 0 SKIP KRAWCZYK VP - DEVELOPMENT 2.00 X X 0 0 0 DAVID MISEMER VP - DISTRICT OPERATIONS 2.00 X X 0 0 0 NANCY DANA VP - INNOVATION 2.00 X X 0 0 0 SCOTT WOOLERY VP - PROGRAM 2.00 X X 0 0 0 BRIAN BULLOCK COMMISSIONER 2.00 X X 0 0 0 THOMAS H ALT MD BOARD DIRECTOR 2.00 X 0 0 0 SCOTT BECKETT BOARD DIRECTOR 2.00 X 0 0 0 KARI BJORHUS BOARD DIRECTOR 2.00 X 0 0 0 JAMES H BRADSHAW BOARD DIRECTOR 2.00 X 0 0 0 JEFF COLEMAN BOARD DIRECTOR 2.00 X 0 0 0 FRITZ CORRIGAN BOARD DIRECTOR 2.00 X 0 0 0 DAVID COUSINS BOARD DIRECTOR 2.00 X 0 0 0 THOMAS W DEVINE BOARD DIRECTOR 2.00 X 0 0 0 KAY L FREDERICKS BOARD DIRECTOR 2.00 X 0 0 0 DANIEL GARRY MD BOARD DIRECTOR 2.00 X 0 0 0 JEFFREY GREINER BOARD DIRECTOR 2.00 X 0 0 0 JOHN H GUTHMANN BOARD DIRECTOR 2.00 X 0 0 0 CRHACKWORTHY BOARD DIRECTOR 2.00 X 0 0 0 MICHAEL HALL BOARD DIRECTOR 2.00 X 0 0 0 RICHARD HALVERSON BOARD DIRECTOR 2.00 X 0 0 0 KYLE HANSEN BOARD DIRECTOR 2.00 X 0 0 0 PHILIP J JOHNSON BOARD DIRECTOR 2.00 X 0 0 0 KEITH KAMRATH DC BOARD DIRECTOR 2.00 X 0 0 0 THOMAS P KANE BOARD DIRECTOR 2.00 X 0 0 0 ROBERT KELLER BOARD DIRECTOR 2.00 X 0 0 0 SCOTT KNUDSON BOARD DIRECTOR 2.00 X 0 0 0 DANIEL J KNUTH PHD BOARD DIRECTOR 2.00 X 0 0 0 JOANN C KNUTH BOARD DIRECTOR 2.00 X 0 0 0 ANDRE KOEN BOARD DIRECTOR 2.00 X 0 0 0 KEVIN KUHN BOARD DIRECTOR 2.00 X 0 0 0 JENNIFER LAMMERS BOARD DIRECTOR 2.00 X 0 0 0 WESLEY LASESKI BOARD DIRECTOR 2.00 X 0 0 0 JOHN MARCH BOARD DIRECTOR 2.00 X 0 0 0 HAROLD MEZILE BOARD DIRECTOR 2.00 X 0 0 0 JACK MYERS BOARD DIRECTOR 2.00 X 0 0 0 NANCY F NELSON BOARD DIRECTOR 2.00 X 0 0 0 RAFAEL ORTEGA BOARD DIRECTOR 2.00 X 0 0 0 JEFF PATTISON BOARD DIRECTOR 2.00 X 0 0 0 JON R PEDERSON BOARD DIRECTOR 2.00 X 0 0 0 W PATRICK RILEY BOARD DIRECTOR 2.00 X 0 0 0 JAMES SCARBOROUGH BOARD DIRECTOR 2.00 X 0 0 0 RICK SHAEFFER BOARD DIRECTOR 2.00 X 0 0 0 MARK SKIPPER BOARD DIRECTOR 2.00 X 0 0 0 RAY SKOWYRA BOARD DIRECTOR 2.00 X 0 0 0 SHEILAH STEWART BOARD DIRECTOR 2.00 X 0 0 0 JON A THEOBALD BOARD DIRECTOR 2.00 X 0 0 0 MARTHA WEAVER BOARD DIRECTOR 2.00 X 0 0 0 STEVEN WEEKES BOARD DIRECTOR 2.00 X 0 0 0 DAVID L WETTERGREN BOARD DIRECTOR 2.00 X 0 0 0 STEVEN J WILCOX BOARD DIRECTOR 2.00 X 0 0 0 RAYMOND WOOD BOARD DIRECTOR 2.00 X 0 0 0 JAMES M ZAPPA BOARD DIRECTOR 2.00 X 0 0 0 JOHN R ANDREWS SCOUT EXECUTIVE 40.00 1.00 X 354635 0 166838 PAULA MILLER CFO 40.00 0.50 X 117847 0 61033 JOHN OVERLAND DEPUTY SCOUT EXECUTIVE/SUP 40.00 X 121985 0 61326 COLLEEN BRAZIER DEPUTY SCOUT EXECUTIVE/FIE 40.00 X 104763 0 37209 KENT YORK DIRECTOR OF MARKETING AND 40.00 X 110522 0 94175 809752 0 420581 5 0 1 0 VERCON INC 13794 BLUESTEM CT BAXTER MN 56425 CONSTRUCTION 1110588 CUNNINGHAM GROUP ARCHITECTURE INC ST ANTHONY MAIN 201 MAIN ST SE S MINNEAPOLIS MN 55414 ARCHITECT 125866 2 503063 731043 876706 39662 8764612 622296 10915086 CAMPING FEES 721210 4726234 4726234 ACTIVITY FEES 713990 535415 535415 PROGRAM RELATED RENT 531190 138722 138722 JUVENILE DIVERSION PROGRAM FEES 900099 26174 26174 BASE CAMP SERVICE FEES 713990 11907 11907 5438452 340834 340834 3863789 4180504 -316715 -316715 -316715 75697 731043 126339 -50642 -50642 3985766 2448169 1537597 1537597 MISCELLANEOUS REVENUE 900099 154147 154147 154147 18018759 7118289 11907 -26523 733749 733749 396177 396177 532047 224787 264365 42895 5641465 4998435 345830 297200 246781 209435 17176 20170 594369 472414 73247 48708 445876 373812 45064 27000 17685 14858 1435 1392 38200 32094 3099 3007 66277 51544 9696 5037 139747 117407 11338 11002 93046 81998 7271 3777 88428 64178 1283 22967 1909619 1804400 51406 53813 357794 338808 4347 14639 183308 134863 5496 42949 76176 76176 615842 599448 10352 6042 402914 325480 48809 28625 SUPPLIES 1389068 1358277 7131 23660 RECOGNITION AWARDS 442341 358215 1499 82627 OTHER EXPENSES 210825 178706 1558 30561 PRINTING AND PUBLICATIO 64951 59714 5237 21435 18631 1770 1034 14708120 13023606 912172 772342 598443 1413784 9558445 9487465 4752455 6532211 234922 708417 240878 239228 229643 260787 23307200 8570722 13895408 14736478 9790627 10299336 1088414 729061 705942 714250 41095177 45121017 516714 357827 542505 665500 1220132 1211826 2279351 2235153 X 18066739 19572230 14096519 16657613 6652568 6656021 38815826 42885864 41095177 45121017 X 3310639 724128 35271 X X 0 1 X 1 0 X 6716902 10744950 10710614 8553605 10915086 47641157 6716902 10744950 10710614 8553605 10915086 47641157 4426808 43214349 415004 461672 371107 780750 340834 2369367 27120 17496 5738 11476 11907 73737 69593 538541 108263 250003 154147 1120547 51204808 45779193 0.84400 0.87200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11587321 715198 644021 700850 504786 11740904 12363148 258989 -322674 251858 460284 11587321 15137081 250742 383621 2928347 479949 12363148 12316884 1396580 1953175 529558 15137081 11310043 75538 1385819 454516 12316884 0.11360 0.10910 0.77730 1 1 1 3956636 3956636 16796907 7122927 9673980 1593276 953754 639522 685559 494041 191518 274822 274822 14736478 X PART IV, LINE 2B: DEPOSITS HELD FOR OTHERS ("CUSTODIAN ACCOUNTS") REPRESENT FUNDS HELD THAT ARE PAYABLE TO THE NATIONAL ORGANIZATION FOR MEMBERSHIP DUES AND SUBSCRIPTIONS AS WELL AS FUNDS HELD FOR AFFILIATED SCOUTING ORGANIZATIONS (TROOPS). PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A CONSISTENT STREAM OF INCOME FOR THE PURPOSE DESIGNATED BY THE ENDOWMENT OR FOR GENERAL BUDGET OPERATING PURPOSES IF NO OTHER SPECIFIC PURPOSE IS DESIGNATED. PART X, LINE 2: THE ORGANIZATION'S FEDERAL AND STATE FILINGS FOR 2013-2015 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. D.CITIZEN DINNER 512500 482344 30156 52938 H. GOLF TOURN. 125726 86893 38833 30002 2 168514 161806 6708 31704 11695 806740 731043 75697 31704 94635 126339 -50642 1 INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 501(C)(3) 32899 COST CONTRIBUTIONS FOR FIXED ASSETS NORTHERN STAR COUNCIL TRUST 393 MARSHALL AVENUE SAINT PAUL MN 55102 416136642 501(C)(3) 700850 COST TRANSFER TO RELATED ORGANIZATION TO BE HELD FOR SAME PURPOSE. 2 EDUCATIONAL SCHOLARSHIPS - ANDERSEN 119 79375 EDUCATIONAL SCHOLARSHIPS - COMMUNITY BUILDER 4 4000 EDUCATIONAL SCHOLARSHIPS - EAGLE SCOUTS 25 25000 EDUCATIONAL SCHOLARSHIPS - LFL/EXPLORING 1 750 EDUCATIONAL SCHOLARSHIPS - MERHAR TSR STAFF 1 1000 SPECIFIC ASSISTANCE - CAMPERSHIPS 4363 135813 COST WAIVING OF CAMP FEES ECUCATIONAL SCHOLARSHIPS - VENTURING 2 2000 SPECIFIC ASSISTANCE - JUVENILE DIVERSION 672 16140 SPECIFIC ASSISTANCE - LEADERSHIP CENTER 4 1440 SPECIFIC ASSISTANCE - M CARGILL 510 13697 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - MEMBERSHIP 289 6942 SPECIFIC ASSISTANCE - NEW WAY METRO LAKES 2 56 SPECIFIC ASSISTANCE - PHILMONT 15 3750 SPECIFIC ASSISTANCE - POLARIS 2238 53714 SPECIFIC ASSISTANCE - SCOUTREACH 1991 47783 SPECIFIC ASSISTANCE - WOOD BADGE 12 1500 COST WAIVING OF CAMP FEES INDIVIDUAL ASSISTANCE - TOMAHAWK 85 1184 COST WAIVING OF CAMP FEES INDIVIDUAL ASSISTANCE -PHILLIPPO 32 454 COST WAIVING OF CAMP FEES INDIVIDUAL ASSISTANCE - KIWANIS 18 256 COST WAIVING OF CAMP FEES INDIVIDUAL ASSISTANCE - MANY POINT 88 1232 COST WAIVING OF CAMP FEES INDIVIDUAL ASSISTANCE - STEARNS 6 90 COST WAIVING OF CAMP FEES PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF CAMPERSHIPS BY APPLYING THE ASSISTANCE AFTER THE PERSON RECEIVING THE ASSISTANCE HAS ATTENDED CAMP AND IS NAMED ON THE CAMP ROSTER. THE ORGANIZATION MONITORS THE USE OF THE ANDERSEN SCHOLARSHIPS BY RECEIVING PROOF OF POST SECONDARY SCHOOL ENROLLMENT FROM THE RECIPIENT BEFORE ISSUING SCHOLARSHIP MONIES TO THE RECIPIENT. THE ORGANIZATION MONITORS THE USE OF EAGLE AND EXPLORING SCHOLARSHIPS BY SENDING THE SCHOLARSHIP MONIES DIRECTLY TO THE POST SECONDARY SCHOOL OF WHICH THE PERSON IS ENROLLED AT. THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS TO ITS RELATED ORGANIZATIONS BY MAINTAINING COMBINED ACCOUNTING RECORDS. X 0 0 X X X X X 0 0 0 0 0 0 0 0 0 JOHN R ANDREWS SCOUT EXECUTIVE 354635 0 0 0 0 0 161815 0 5023 0 521473 0 0 0 PAULA MILLER CFO 117847 0 0 0 0 0 50643 0 10390 0 178880 0 0 0 JOHN OVERLAND DEPUTY SCOUT EXECUTIVE/SUP 121985 0 0 0 0 0 52977 0 8349 0 183311 0 0 0 KENT YORK DIRECTOR OF MARKETING AND 110522 0 0 0 0 0 85821 0 8354 0 204697 0 0 0 PART I, LINE 1B NATIONAL BSA OFFICE PAYS TO CEO A BENEFIT FROM THE BSA RESTORATION PLAN THAT WAS DEVELOPED TO REPLACE BENEFITS LOST FROM THE BSA RETIREMENT PLAN FOR EMPLOYESS DUE TO LIMITATIONS SET BY FEDERAL REGULATIONS. X 3 4488 FAIR MARKET VALUE X 1 1450 FAIR MARKET VALUE X 49 532043 FAIR MARKET VALUE X PRINTING 22 35099 COST X SUPPLIES 15 28290 COST X MISCELLANEOUS 14 18112 COST X TRAVEL 6 2814 COST 0 1 1 PART I, LINE 32B: THE ORGANIZATION UTILIZES A CAR DONATION ORGANIZATION TO SELL DONATED VEHICLES. FORM 990, PART III, LINE 1 NORTHERN STAR COUNCIL LEADS YOUTH TO BE HEALTHY, CONTRIBUTING CITIZENS AND LEADERS IN THEIR FAMILIES, COMMUNITIES AND THE WORLD. THE PRIMARY EXEMPT PURPOSE IS TO MANAGE AND CONTROL THE QUALITY OF THE SCOUTING PROGRAM, ASSEMBLE AND TRAIN VOLUNTEERS, AND TO GATHER RESOURCES TO IMPLEMENT AND TO PROMOTE THE PROGRAM TO PARENTS, YOUTH, AND THE GENERAL COMMUNITY IN TWENTY-ONE MINNESOTA COUNTIES AND FOUR WESTERN WISCONSIN COUNTIES. THE COUNCIL'S MISSION IS TO PREPARE YOUNG PEOPLE TO BE LEADERS AND INDIVIDUALS OF STRONG CHARACTER BY HELPING THEM DISCOVER THE PRINCIPLES OF SCOUTING. FORM 990, PART VI, SECTION A, LINE 2 WILLIAM BRODY & JOHN PATTERSON WORK FOR FREDRIKSON & BYRON WHICH PROVIDES SOME LEGAL SERVICES TO NSC BRIAN BULLOCK HAS A CONSULTING RELATIONSHIP WITH STEVE WILCOX MICHAEL HALL AND JEFF GREINER'S FIRM WORK TOGETHER SCOTT KNUDSON WORKS AT BRIGGS & MORGAN WHICH PROVIDES SOME LEGAL SERVICES FOR NSC FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING. THIS COMMITTEE HAS BOARD AUTHORITY TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE OFFICERS, BOARD OF DIRECTORS, AND KEY EMPLOYEES OF THE COUNCIL ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. THESE ARE REVIEWED BY THE CEO AND ANY POTENTIAL CONFLICTS ARE DISCUSSED. TO DATE, THE COUNCIL HAS NOT EXPERIENCED ANY CONFLICTS THAT COULD NOT BE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS AND REGION DIRECTOR OF THE BOY SCOUTS OF AMERICA. COMPENSATION OF OTHER KEY EMPLOYEES ARE REVIEWED BY THE CEO. PERFORMANCE RATINGS BASED ON EACH OF THE PERSONAL DEVELOPMENT GOALS ARE DISCUSSED WITH EMPLOYEES. THEN A CALCULATION COMPARING SALARY TO THE MIDPOINT OF CLASS FOR EACH EMPLOYEE IS USED TO DETERMINE SALARY INCREASES. THE PERFORMANCE RATING SYSTEM AND CLASS CHARTS ARE PROVIDED BY THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION GROUP. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 18: OTHER MEANS FORMS AVAILABLE FOR PUBLIC INSPECTION THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PART XI, LINE 9: CHANGES IN BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 35,271. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 WI CAMPS WI 501(C)(3) LINE 7 N/A 0 SCOUTING USA 393 MARSHALL AVENUE SAINT PAUL MN 55102 473253346 LEADERSHIP CENTER MN 501(C)(3) LINE 12A, I NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA 1 NORTHERN STAR COUNCIL TRUST 393 MARSHALL AVENUE SAINT PAUL MN 55102 416136642 SUPPORT MN 501(C)(3) LINE 12A, I NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 INDIANHEAD SCOUT CAMPS INC B 32899 COST NORTHERN STAR COUNCIL TRUST C 876706 COST NORTHERN STAR COUNCIL TRUST R 700850 COST