2015-05-20T13:57:02-05:00 2014-12-31 261508234 LMGW CERTIFIED PUBLIC ACCOUNTANTS LLP 20520 PROSPECT ROAD SUITE 200 SARATOGA CA 95070 990 2014-01-01 941568616 SAN FRANCISCO BAY AREA COUNCIL BSA SANF 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 KENNETH C MEHLHORN SCOUT EXECUTIVE/CEO 5105779000 2015-04-22 MICHAEL J BRYANT CPA P01568974 4082521800 2015-05-14 2014 2016-02-25 16:41:14Z KENNETH C MEHLHORN 1001 DAVIS STREET SAN LEANDRO CA 94577 6645586 false 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 2390202 2403934 2218684 2621076 294663 297132 948015 853111 5851564 6175253 0 0 3299262 3418686 0 311873 2842474 2992616 6141736 6411302 -290172 -236049 15479756 14982478 661710 667341 14818046 14315137 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. false false 5549435 THE COUNCIL ORGANIZES VARIOUS ACTIVITIES TO PROMOTE CHARACTER AND LEADERSHIP SERVICE TO THE COMMUNITY IN YOUNG MEN AND WOMEN. DURING 2014 TOTAL COUNCIL MEMBERSHIP WAS 14,964 YOUTH MEMBERS. 5549435 true true false false false false false false false true true true true false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 30 0 true 266 true false false false false false false false false false false false false X 48 48 false false false false false true false true true false false true true true true true true true true false CA X X KENNETH C MEHLHORN 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 CHRIS DOBBINS DIRECTOR 2.00 X 0 0 0 DREW SULLIVAN DIRECTOR 2.00 X 0 0 0 BRAD EDGREN DIRECTOR 2.00 X 0 0 0 CLIFF DOCHTERMAN DIRECTOR 2.00 X 0 0 0 RODNEY MANGUS DIRECTOR 2.00 X 0 0 0 DON NAZZAL DIRECTOR 2.00 X 0 0 0 BREE BOWMAN PRESIDENT EL 2.00 X X 0 0 0 LEROY SMITH DIRECT SUPPO 2.00 X 0 0 0 DARLENE BESST DIRECTOR 2.00 X 0 0 0 DANIEL L WALTERS COMMISSIONER 2.00 X X 0 0 0 GEORGE ONG PERALTA DIST 2.00 X 0 0 0 DON HEWITT DIRECTOR 2.00 X 0 0 0 RYAN SHEPODD OA LODGE CHI 2.00 X 0 0 0 DONALD WILKINSON DIRECTOR 60.00 X 0 0 0 LOUIS LIPSET FLEET COMMOD 2.00 X 0 0 0 FRANK MELLON DIRECTOR 2.00 X 0 0 0 PAUL ANDRUS DIRECTOR 2.00 X 0 0 0 GREGORY J AHERN DIRECTOR 2.00 X 0 0 0 ALBERT GROAT DDS NATIONAL BSA 2.00 X 0 0 0 OB BADGER TRES RANCHOS 2.00 X 0 0 0 JAY PIMENTEL LEGAL COUNSE 2.00 X X 0 0 0 BERT HILL GOLDEN GATE 2.00 X 0 0 0 TOM PRESTON DIRECTOR 2.00 X 0 0 0 JOHN H RINGGENBERG VP ENDOWMENT 2.00 X X 0 0 0 LOU MIRAMONTES AUDIT CHAIR 2.00 X 0 0 0 KEVIN B FERRELL COUNCIL TREA 2.00 X X 0 0 0 DAVID HOOPES DIRECTOR 2.00 X 0 0 0 ALAN OLSEN DIRECTOR 2.00 X 0 0 0 LORNA HILL DIRECTOR 2.00 X 0 0 0 MARC BARKDULL VP DEVELOPME 2.00 X X 0 0 0 RICK KING DIRECTOR 2.00 X 0 0 0 MARK L STOLOWITZ VP - PROGRAM 2.00 X X 0 0 0 MICHAEL W FABER COUNCIL PRES 2.00 X X 0 0 0 RICHARD S KOPF MEMBER AT LA 2.00 X 0 0 0 RICK K PICKERING CHAIRMAN OF 2.00 X X 0 0 0 RONALD M SABRAW MEMBER AT LA 2.00 X 0 0 0 STEVE CHO MISSION PEAK 2.00 X 0 0 0 THOMAS J KLITGAARD VP - INVESTM 2.00 X X 0 0 0 WAYNE R BISHOP VP - OPERATI 2.00 X X 0 0 0 YVONNE WATSON ASSISTANT TR 2.00 X X 0 0 0 GREG GILBERT DIRECTOR 2.00 X 0 0 0 DAVID SPILLER DIRECTOR 2.00 X 0 0 0 BRENT THOMAS TWIN VALLEY 2.00 X 0 0 0 ROBERT TUCKNOTT DIRECTOR 2.00 X 0 0 0 DAVID WHITE DIRECTOR 2.00 X 0 0 0 DREW SANDERS DIRECTOR 2.00 X 0 0 0 IRSHAD RASHEED DIRECTOR 2.00 X 0 0 0 JOHN VERDOIA V.P. MEMBERS 2.00 X 0 0 0 JAY ALLARDYCE DIRECTOR 2.00 X 0 0 0 MICHAEL BURKE DIRECTOR 2.00 X 0 0 0 TOM LONG DIRECTOR 2.00 X 0 0 0 MICHAEL MILLER DIRECTOR 2.00 X 0 0 0 KENNETH C MEHLHORN SCOUT EXECUT 40.00 X 266692 0 4967 RYAN DIBERNARDO DIRECTOR OF 40.00 X 102972 0 1975 369664 6942 2 false true false 628222 1775712 2403934 CAMP FEES 2416335 2416335 ACTIVITY FEES 204741 204741 2621076 297132 297132 68795 68795 68795 68795 820252 180789 639463 434397 289544 144853 144853 6175253 3131856 266692 213354 34670 18668 2453120 2053035 260056 140029 411485 329188 53493 28804 287389 229911 37360 20118 110050 88040 17759 4251 96231 62476 7089 26666 383662 345295 30692 7675 149572 116666 11966 20940 41468 37736 2903 829 69944 69944 506324 420249 65822 20253 83658 70273 10039 3346 SUPPLIES 1270447 1257738 4 12705 ASSISTANCE 95624 94668 956 OTHER EXPENSES 87991 79192 7039 1760 EQUIPMENT RENTAL & MAINT. 77047 64719 9246 3082 20598 16951 900 2747 6411302 5549435 549994 311873 1010346 920923 145270 78547 108575 110469 100000 87756 136264 148885 128560 14617946 7092220 7469838 7525726 4756364 4753763 1338685 1236411 314037 91815 15479756 14982478 134262 78067 60186 79982 467262 509292 661710 667341 X 8689781 8863132 897402 426812 5230863 5025193 14818046 14315137 15479756 14982478 -236049 -266860 X false true X true false X 2668342 2511794 2658400 2390202 2403934 12632672 2668342 2511794 2658400 2390202 2403934 12632672 12632672 150052 257131 407183 4766 4766 13044621 4241652 0.96840 0.93450 X PART II, LINE 10 OTHER REVENUE 4,766 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 793989 49944 18854 44000 1073 817714 946398 3550 -114210 41135 614 793989 902947 9505 41940 7246 748 946398 935373 29050 -58834 2125 517 902947 6399222 7000 -25137 5442389 3323 935373 0.16000 0.67000 0.17000 false false 1046006 1046006 3340609 1312024 2028585 277985 100916 177069 9953346 5679280 4274066 7525726 BENEFICIAL INTERST IN PERPETUAL TRST 4681030 BENEFICIAL INTEREST IN CRTS 72733 4753763 INVESTMENTS 1236411 F 1236411 CUSTODIAL LIABILITIES 509292 PAYROLL LIABILITIES 509292 X 5908393 -266860 -266860 6175253 6175253 6411302 6411302 6411302 SCHEDULE D, PAGE 3, PART X 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, 2014, AND 2013, 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. SPECIAL EVENT F 820252 820252 180789 820252 820252 180789 180789 639463 false false false false false false false false false KENNETH C MEHLHORN SCOUT EXECUTIVE 266692 4967 271659 FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY VOTING MEMBERS AT THE ORGANIZATION'S ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A 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. FORM 990, PAGE 6, PART VI, LINE 15B 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 SCOUT EXECUTIVE MAKES A SALARY RECOMMENDATION TO THE COMPENSATION COMMITTEE,COMPRISED OF BOARD MEMBERS. THE COMPENSATION COMMITTEE APPROVES SALARIES AND ANY ADJUSTMENTS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.