2025-11-15T10:21:37-06:00 2024-12-31 930928924 PERKINS & COMPANY PC 1211 SW FIFTH AVE SUITE 1000 PORTLAND OR 97204 990 2024-01-01 930386792 CASCADE PACIFIC COUNCIL BOY SCOUTS OF AMERICA CASC 5032255756 9700 SW NIMBUS AVE BEAVERTON OR 97008 GARY CARROLL CEO 5032255756 2025-11-14 1 1 ROSS LOCKWOOD P01374434 5032210336 2024 2025-03-06 01:10:19Z X CPC OF SCOUTING AMERICA GARY CARROLL 9700 SW NIMBUS AVE BEAVERTON OR 97008 10598584 0 1761 X CPCSCOUTING.ORG X 1916 OR TO DEVELOP THE SELF-STARTERS, GOAL-GETTERS, AND LEADERS OF TOMORROW. 16 16 254 5179 0 0 1548197 2385862 3541142 2661312 1870910 1478810 1681345 1718261 8641594 8244245 117004 66654 0 0 4095753 4229991 0 25500 645637 5833675 4590911 10046432 8913056 -1404838 -668811 44186417 43336700 761339 798461 43425078 42538239 X TO DEVELOP THE SELF-STARTERS, GOAL-GETTERS, AND LEADERS OF TOMORROW, MAKING A POSITIVE IMPACT ON INDIVIDUALS AND COMMUNITIES FOR GENERATIONS, AND TO PREPARE 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 7071071 66654 3720145 THE COUNCIL OPERATES IN NORTHWEST OREGON AND SOUTHWEST WASHINGTON, SERVING 18 COUNTIES. THE COUNCIL HAS EIGHT CAMPING FACILITIES AND TWO WINTER LODGES. FOR THE TERRITORY COVERED BY THE ORGANIZATION'S CHARTER, CASCADE PACIFIC COUNCIL IS DEVOTED TO PROMOTING THE ABILITY OF BOYS AND GIRLS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES.CASCADE PACIFIC COUNCIL SERVES THROUGH THE EFFORTS OF ABOUT 5,000 ADULT VOLUNTEERS SERVING APPROXIMATELY 8,000 YOUTH MEMBERS IN THE FOLLOWING PROGRAMS: CUB SCOUTING, BOY SCOUTING, VARSITY SCOUTING, AND VENTURING SEA SCOUTING. PROGRAMS INCLUDE CHILDREN FROM FIRST GRADE TO AGE 20.SCOUTING PROGRAMS INCLUDE THE FOLLOWING:LION SCOUTS: INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH. TIGER SCOUTS: ONE YEAR FAMILY-ORIENTED PROGRAM FOR FIRST GRADERS WITH THEIR PARENTS. CUB SCOUTING: FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE. SCOUTS BSA: YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD. VENTURING: FOR YOUNG MEN AND WOMEN AGES 14-20. 7071071 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 254 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR WA X GARY CARROLL 5032255756 9700 SW NIMBUS AVE BEAVERTON OR 97008 KALEEN DEATHERAGE BOARD CHAIR 2.00 X X 0 0 0 JOHN EPSTEIN TREASURER AS OF 5/2024 2.00 X X 0 0 0 CARLA SALAZAR TREASURER THROUGH 5/2024 2.00 X X 0 0 0 BENJAMIN BERRY DIRECTOR 2.00 X 0 0 0 ANDREW DANNER DIRECTOR 2.00 X 0 0 0 SHO DOZONO DIRECTOR THROUGH 5/2024 2.00 X 0 0 0 WILLIAM DREW DIRECTOR 2.00 X 0 0 0 ALISTAIR FIRMIN DIRECTOR THROUGH 5/2024 2.00 X 0 0 0 JOHN FOSTER DIRECTOR AS OF 5/2024 2.00 X 0 0 0 MATTHEW HALLER DIRECTOR THROUGH 5/2024 2.00 X 0 0 0 MARK HEFNER DIRECTOR 2.00 X 0 0 0 BRANT HUNSAKER DIRECTOR AS OF 5/2024 2.00 X 0 0 0 KATHLEEN JORDAN DIRECTOR 2.00 X 0 0 0 COLLEEN LEWY DIRECTOR AS OF 5/2024 2.00 X 0 0 0 MARILYN LOY DIRECTOR 2.00 X 0 0 0 M DOLLY OLSON DIRECTOR 2.00 X 0 0 0 REBECCA PIHL MEHRINGER DIRECTOR 2.00 X 0 0 0 JUN TAKEI DIRECTOR AS OF 5/2024 2.00 X 0 0 0 TOM WESEL DIRECTOR AS OF 5/2024 2.00 X 0 0 0 JAY N WILT DIRECTOR 2.00 X 0 0 0 SPENCER YOUNG DIRECTOR THROUGH 5/2024 2.00 X 0 0 0 GARY CARROLL SCOUT EXECUTIVE / CEO 40.00 X 209652 0 2561 JAMES S HILL DIRECTOR OF SUPPORT SERVICES / CAO 40.00 X 149338 0 9363 MICHAEL EGAN CHIEF DEVELOPER OFFICER 40.00 X 138756 0 4323 CHRIS BARTELL MARKETING DIRECTOR 40.00 X 104846 0 3518 JASON R MACPHERSON DEVELOPMENT DIRECTOR 40.00 X 140658 0 15333 743250 0 35098 5 0 1 0 0 18182 235000 2132680 4500 2385862 CAMPING REVENUE 900099 2521930 2521930 ACTIVITY REVENUE 900099 139382 139382 2661312 1050429 1050429 627351 0 627351 627351 53670 573681 1699418 1260251 10786 439167 -10786 428381 428381 197406 235000 111659 85747 85747 1767552 971643 795909 795909 OTHER INCOME 900099 209254 209254 209254 8244245 3720145 0 2138238 66654 66654 212213 201602 10611 3061690 2303017 409437 349236 275155 198409 52329 24417 406664 293134 73810 39720 274269 191442 53848 28979 38702 38702 100686 100686 25500 25500 28379 28379 118431 107811 10620 21956 21956 186337 170529 2024 13784 134033 133137 896 1034358 965655 38232 30471 230285 188036 26752 15497 37474 26262 11000 212 122414 122414 1301008 1297851 1920 1237 98936 78221 20189 526 SUPPLIES 809322 809216 0 106 MAINTENANCE 168921 164788 2471 1662 RECOGNITION AND AWARDS 85217 44213 12 40992 UNCOLLECTIBLE DEBTS 51080 51080 23372 10740 11645 987 8913056 7071071 1196348 645637 776987 553130 46705 536087 126704 308609 22184 41104 148891 183420 173522 181544 37088221 19187960 18645599 17900261 22718341 22039539 1527484 1593006 44186417 43336700 268610 168072 269119 391213 223610 239176 761339 798461 X 26888479 24559572 16536599 17978667 43425078 42538239 44186417 43336700 -668811 -218028 0 X X 0 1 X 1 0 X 2031556 3097448 1290654 1542418 2385862 10347938 2031556 3097448 1290654 1542418 2385862 10347938 1013575 9334363 1130350 1496549 826487 1239263 1624110 6316759 272224 315310 316331 228716 85747 1218328 17883025 15879246 0.52200 0.66690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21245294 610348 1045996 1042644 731500 21127494 19018256 306294 3188440 1020235 247461 21245294 24080164 13513 -3630916 1131172 313333 19018256 33590650 1327255 617198 11202465 252474 24080164 31311201 1015788 2793464 1357983 171820 33590650 0.25000 0.75000 0 0 25000 25000 31304502 14565083 16739419 5512432 4622877 889555 246287 246287 17900261 X 8037838 -218028 40000 -178028 8215866 28379 28379 8244245 8924672 40000 -5 39995 8884677 28379 28379 8913056 PART IV, LINE 2B: THE CUSTODIAL ACCOUNTS REPRESENT MONEY DEPOSITED WITH THE COUNCIL DESIGNATED FOR VARIOUS TROOPS UNDER THE COUNCIL'S JURISDICTION, AND THEREFORE IS RECORDED AS A LIABILITY TO THOSE TROOPS. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COUNCIL QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL APPLIES THE PROVISIONS OF THE FASB ASC NO. 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX AND RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAXES. THE COUNCIL HAD NO UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2024 OR 2023 AND, ACCORDINGLY, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED FOR THE YEARS THEN ENDED. THE COUNCIL FILES AN EXEMPT ORGANIZATION RETURN AND AN UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE OREGON CHARITIES DIVISION AND OREGON DEPARTMENT OF REVENUE. X X X X X X 1 LISA SLOAN 5500 SW LOGAN CT PORTLAND OR 97219 CONSULTING FOR IN-HOUSE FUNDRAISING 0 0 25500 -25500 25500 -25500 OR WA SPORTING CLAYS 245860 133618 112242 18025 11182 12613 35911 15921 ROUNDUP 118500 64401 54099 1555 8025 438 3 68046 36981 31065 4445 3082 462 432406 235000 197406 19580 15627 23720 35911 16821 111659 85747 0 CAMPERSHIP 295 57581 REGISTRATION 75 6520 LITERATURE 250 2553 BOOK VALUE PROGRAM MANUALS X X X 0 0 0 0 0 0 0 0 0 GARY CARROLL SCOUT EXECUTIVE / CEO 199717 0 0 0 9935 0 0 0 2561 0 212213 0 0 0 JAMES S HILL DIRECTOR OF SUPPORT SERVICES / CAO 148546 0 0 0 792 0 0 0 9363 0 158701 0 0 0 JASON R MACPHERSON DEVELOPMENT DIRECTOR 140338 0 0 0 320 0 0 0 15333 0 155991 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE TREASURER AND AUDIT COMMITTEE, A SUB-COMMITTEE OF THE FINANCE COMMITTEE, PRIOR TO FILING. THE MEMBERS ARE PRIMARILY ACCOUNTANTS AND TAX PREPARERS IN THEIR OWN CAREERS. A DISCUSSION OF RECOMMENDATIONS OR CLARIFICATIONS MAY OCCUR IF NECESSARY. AT A LATER DATE, THE TREASURER OF THE BOARD OF DIRECTORS WILL LEAD THE AUDIT COMMITTEE IN REVIEWING THE 990 WITH THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE SCOUT EXECUTIVE, MANAGER AND BOARD MEMBERS ARE INVOLVED WITH ANY DETERMINATIONS AND REVIEW OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL COMPENSATION COMMITTEE OF KEY BOARD MEMBERS AND COUNCIL TREASURER MEET ANNUALLY TO REVIEW AND APPROVE COMPENSATION FOR ALL EMPLOYEES. SALARY AND BENEFITS ARE DERIVED FROM BSA NATIONAL COUNCIL GUIDELINES, AND THE LOCAL COUNCIL ALSO COMPARES TO NATIONAL SALARY AND BENEFITS STUDY REPORTS FROM A THIRD-PARTY PROVIDER. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND THE ANNUAL RETURN ARE AVAILABLE TO THE PUBLIC AT THE OFFICE OF THE CASCADE PACIFIC COUNCIL BOY SCOUTS. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.