2016-06-01T11:43:11-05:00 2015-12-31 943158857 RINA ACCOUNTANCY CORPORATION 201 NORTH CIVIC DR STE 220 WALNUT CREEK CA 94596 990 2015-01-01 941568616 SAN FRANCISCO BAY AREA COUNCIL BSA SANF 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 KENNTH C MELHORN SCOUT EXECUTIVE/CEO 5105779000 2016-05-10 1 BRAD GAI P00031716 9252102180 2015 2016-09-27 15:27:22Z KENNETH C MEHLHORN 1001 DAVIS STREET SAN LEANDRO CA 94577 6254461 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. 48 48 266 3547 0 0 2403934 2287927 2621076 2681836 297132 98101 853111 607215 6175253 5675079 0 0 0 0 3418686 3306692 0 0 434950 2992616 2875231 6411302 6181923 -236049 -506844 14982478 14397960 667341 716367 14315137 13681593 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 5603304 2681836 THE COUNCIL ORGANIZES VARIOUS ACTIVITIES TO PROMOTE CHARACTER AND LEADERSHIP SERVICE TO THE COMMUNITY IN YOUNG MEN AND WOMEN. DURING 2015 TOTAL COUNCIL MEMBERSHIP WAS 14,522 YOUTH MEMBERS. 5603304 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 266 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 48 48 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KENNETH C MEHLHORN 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 BREE A BOWMAN DIRECTOR 2.00 X X 0 0 0 MICHAEL W FABER DIRECTOR 2.00 X X 0 0 0 DANIEL L WALTERS DIRECTOR 2.00 X X 0 0 0 MARC BARKDULL DIRECTOR 2.00 X X 0 0 0 KEVIN B FERRELL DIRECTOR 2.00 X X 0 0 0 FRANK NEGRETTE MELLON DIRECTOR 2.00 X X 0 0 0 RONALD M SABRAW DIRECTOR 2.00 X X 0 0 0 WAYNE R BISHOP DIRECTOR 2.00 X X 0 0 0 THOMAS J KLITGAARD DIRECTOR 2.00 X X 0 0 0 RICK K PICKERING DIRECTOR 2.00 X X 0 0 0 JOHN VERDOIA DIRECTOR 2.00 X X 0 0 0 DOUGLAS J FARMER DIRECTOR 2.00 X X 0 0 0 RICHARD S KOPF DIRECTOR 2.00 X X 0 0 0 JOHN H RINGGENBERG DIRECTOR 2.00 X X 0 0 0 GREGORY J AHERN DIRECTOR 2.00 X 0 0 0 JAY ALLARDYCE DIRECTOR 2.00 X 0 0 0 OB BADGER 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 STEVE CHO DIRECTOR 2.00 X 0 0 0 CHRIS DOBBINS DIRECTOR 2.00 X 0 0 0 CLIFF DOCHTERMAN 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 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 LORNA 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 MICHAEL MILLER DIRECTOR 2.00 X 0 0 0 LOUIS MIRAMONTES DIRECTOR 2.00 X 0 0 0 DONALD NAZZAL 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 TOM A PRESTON 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 LEROY SMITH DIRECTOR 2.00 X 0 0 0 DAVID SPILLER 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 DAVID WHITE DIRECTOR 2.00 X 0 0 0 DON WILKINSON DIRECTOR 51.00 X 0 0 0 YVONNE WATSON DIRECTOR 2.00 X X 0 0 0 KENNETH C MEHLHORN SCOUT EXECUTIVE/SECRETARY 55.00 X 260000 0 38809 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 55.00 X 136000 0 19706 396000 0 58515 2 0 1 0 0 619534 1668393 2287927 CAMP FEES 713990 2474819 2474819 ACTIVITY FEES 713990 207017 207017 2681836 98101 98101 3050 0 3050 3050 3050 764363 274711 489652 489652 419184 304671 114513 114513 5675079 2897500 0 489652 2631846 2366705 55425 209716 383219 315389 14179 53651 291627 266611 5229 19787 32243 26775 1143 4325 1186886 1176085 805 9996 338457 320219 3708 14530 133925 115070 3590 15265 35879 31873 837 3169 479527 457139 4680 17708 90561 78079 2609 9873 OTHER EXPENSES 114594 82419 1008 31167 PROFESSIONAL FEES 95375 46181 46021 3173 EQUIPMENT RENTAL AND MA 90309 75494 3097 11718 AFFILIATED ASSOCIATION 73869 73869 203606 171396 1338 30872 6181923 5603304 143669 434950 920923 533550 78547 134788 110469 79225 136264 118964 128560 193494 15157753 7572956 7525726 7584797 4753763 4680938 1236411 1072204 91815 0 14982478 14397960 78067 210299 79982 61025 509292 445043 667341 716367 X 8863132 6898830 426812 5645246 5025193 1137517 14315137 13681593 14982478 14397960 -506844 -126700 0 X X 0 1 X 1 0 X 2511794 2658400 2390202 2403934 2287927 12252257 2511794 2658400 2390202 2403934 2287927 12252257 12252257 257131 257131 12509388 0.97940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 817714 19980 -24747 34226 778721 793989 49944 18854 44000 1073 817714 946398 3550 -114210 41135 614 793989 902947 9505 41940 7246 748 946398 935373 29050 -58834 2125 517 902947 0.11000 0.71000 0.18000 0 0 991313 991313 12534996 7493809 5041187 1286870 79147 1207723 344574 344574 7584797 BENEFICIAL INTERST IN PERPETUAL TRST 4608346 C BENEFICIAL INTEREST IN CRTS 72592 C 4680938 INVESTMENTS 1072204 F 1072204 CUSTODIAL LIABILITIES 445043 445043 X 5548379 -126700 -126700 5675079 0 5675079 6181923 0 6181923 0 6181923 PART X, LINE 2: THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS AND WILL RECOGNIZE A LOSS CONTINGENCY WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF DECEMBER 31, 2015, AND 2014, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. THE COUNCIL IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES FOR INCOME TAX RETURNS FILED IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE TAX YEARS THAT REMAIN SUBJECT TO POTENTIAL EXAMINATIONS FOR THE U.S. FEDERAL JURISDICTION ARE DECEMBER 31, 2011 AND FORWARD. THE STATE OF CALIFORNIA TAX JURISDICTION IS SUBJECT TO POTENTIAL EXAMINATION FOR TAX YEARS DECEMBER 31, 2010 AND FORWARD. CONSTRUCTION LUNCH -O- REE 394874 394874 66744 29188 GALA AND AUCTION 131353 131353 65921 36797 2 238136 238136 10623 65438 764363 764363 143288 131423 274711 489652 0 0 0 0 0 0 0 0 0 KENNETH C MEHLHORN SCOUT EXECUTIVE/SECRETARY 260000 0 0 0 0 0 0 0 38809 0 298809 0 0 0 FRANK R YOKE III DEPUTY SCOUT EXECUTIVE 136000 0 0 0 0 0 0 0 19706 0 155706 0 0 0 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 11 THE RETURN IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PER THE CONFLICT OF INTEREST POLICY, THE SCOUT EXECUTIVE MONITORS THE CONFLICT OF INTEREST POLICY. ANY VIOLATIONS ARE REPORTED TO THE SCOUT EXECUTIVE AND APPROPRIATE ACTIONS WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 SALARIES ARE DETERMINED THROUGH PERFORMANCE CRITERIA KNOWN AS "SMARTGOALS". 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE AUDIT COMMITTEE PROCESS RELATIVE TO THE AUDIT AND THE AUDITOR COMMUNICATIONS.