2015-05-15T08:23:29-05:00 2014-12-31 410996210 WILKERSON GUTHMANN & JOHNSON LTD 1210 WEST COUNTY ROAD E STE 100 ARDEN HILLS MN 55112 990 2014-01-01 203000282 NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA NORT 7632317201 393 MARSHALL AVENUE ST PAUL MN 55102 JOHN R ANDREWS SCOUT EXECUTIVE 7632317201 2015-05-13 1 JOHN M HOOGEVEEN P01209266 6512221801 2015-05-12 2014 2016-04-25 22:37:26Z JOHN R ANDREWS 393 MARSHALL AVENUE ST PAUL MN 55102 25152812 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. 59 59 691 15000 5738 -3214 10744950 10710614 5946990 5151281 1286615 1071385 2033945 1609361 20012500 18542641 542796 3518753 0 0 7748999 7475474 21919 0 920443 6477794 6103027 14791508 17097254 5220992 1445387 38649512 39465120 2178906 2091107 36470606 37374013 X SEE SCHEDULE O 0 0 15367999 3518753 6811591 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. 15367999 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 25 0 1 691 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 59 59 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 GREGORY R PAGE PRESIDENT 2.00 X X 0 0 0 ALAN BERNICK PRESIDENT-ELECT 2.00 X X 0 0 0 WILLIAM E BROWN JR TREASURER 2.00 X X 0 0 0 DOUGLAS PARISH ASSISTANT TREASURER 2.00 X X 0 0 0 RICHARD P NEUNER IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 JOHN G PATTERSON VP - CAMPING/PROPERTIES 2.00 X X 0 0 0 LYNN SWON VP - COMMUNITY ENGAGEMENT 2.00 X X 0 0 0 SKIP KRAWCZYK VP - DEVELOPMENT 2.00 X X 0 0 0 STEVE WILCOX VP - DISTRICT OPERATIONS 2.00 1.00 X X 0 0 0 NANCY DANA VP - INNOVATION 2.00 X X 0 0 0 ROGER GREEN VP - EXPLORING & SPECIAL P 2.00 X X 0 0 0 KARI BJORHUS VP - MARKETING 2.00 X X 0 0 0 DAN SEGERSIN VP - MEMBERSHIP 2.00 X X 0 0 0 MARTHA WEAVER VP - PROGRAM 2.00 X X 0 0 0 RAYMOND WOOD VP - SCOUTREACH 2.00 X X 0 0 0 HONG HUIE VP - TECHNOLOGY 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 JAMES H BRADSHAW BOARD DIRECTOR 2.00 X 0 0 0 BILL BRODY 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 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 RICHARD HALVERSON BOARD DIRECTOR 2.00 X 0 0 0 PHIL JOHNSON BOARD DIRECTOR 2.00 X 0 0 0 KEITH KAMRATH BOARD DIRECTOR 2.00 X 0 0 0 THOMAS P KANE BOARD DIRECTOR 2.00 X 0 0 0 SCOTT KNUDSON BOARD DIRECTOR 2.00 X 0 0 0 DANIEL J KNUTH BOARD DIRECTOR 2.00 X 0 0 0 JOANN C KNUTH BOARD DIRECTOR 2.00 X 0 0 0 KEVIN KUHN BOARD DIRECTOR 2.00 X 0 0 0 WESLEY LASESKI BOARD DIRECTOR 2.00 X 0 0 0 JAMES A LEE BOARD DIRECTOR 2.00 X 0 0 0 JOHN MARCH BOARD DIRECTOR 2.00 X 0 0 0 PHILIP MATTISON BOARD DIRECTOR 2.00 X 0 0 0 HAROLD MEZILE BOARD DIRECTOR 2.00 X 0 0 0 CORNELL MOORE 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 ROBERT W ROSENE 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 BOB STROM BOARD DIRECTOR 2.00 X 0 0 0 JON A THEOBALD 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 SCOTT WOOLERY BOARD DIRECTOR 2.00 X 0 0 0 STEVE YOUNG 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 328741 0 212102 PAULA MILLER CFO 40.00 0.50 X 113994 0 60668 JOHN OVERLAND DEPUTY SCOUT EXECUTIVE/SUPPORT 40.00 X 113936 0 59747 JOSEPH WILTROUT DEPUTY SCOUT EXECUTIVE 40.00 X 110130 0 13543 PATTI DALEN LEISINGER MAJOR GIFTS DIRECTOR 40.00 X 113851 0 86559 KENT YORK DIRECTOR OF MARKETING AND 40.00 X 104343 0 110072 884995 0 542691 6 0 1 0 GP & SON REMODELING COMPANY 12360 GOODVIEW AVE N WHITE BEAR LAKE MN 55110 MAINTENANCE AND REMODELING 134360 1 1004094 558806 753439 69081 8325194 1374849 10710614 CAMPING FEES 721210 4523870 4523870 ACTIVITY FEES 713990 481431 481431 PROGRAM RELATED RENT 531190 123592 123592 JUVENILE DIVERSION PROGRAM FEES 900099 16650 16650 BASE CAMP SERVICE FEES 713990 5738 5738 5151281 371107 371107 4751028 4050750 700278 700278 700278 69777 558806 126464 -56687 -56687 3990742 2432957 1557785 1557785 MISCELLANEOUS REVENUE 900099 108263 108263 108263 18542641 6811591 5738 1014698 3075895 3075895 442858 442858 491902 195685 253340 42877 5678997 5080516 284425 314056 384108 313963 35168 34977 472899 384999 44374 43526 447568 371708 43571 32289 7375 5099 514 1762 40000 27652 2790 9558 78892 62364 9751 6777 139940 96740 9761 33439 106893 96606 6034 4253 90167 66571 1303 22293 1740312 1647871 43419 49022 403046 378618 4199 20229 229197 173150 6515 49532 74579 74579 628637 614004 8633 6000 425309 349768 44187 31354 SUPPLIES 1473133 1435927 7379 29827 RECOGNITION AWARDS 384141 265004 1659 117478 PRINTING AND PUBLICATIO 136744 96805 39939 OTHER EXPENSES 132010 100849 679 30482 12652 10768 1111 773 17097254 15367999 808812 920443 525013 466902 4851429 7309537 3496735 5143642 209014 186928 224109 303152 164509 143704 21403877 7853531 14040656 13550346 13478480 10804937 878569 787911 780998 768061 38649512 39465120 302860 248406 684816 585806 1191230 1256895 2178906 2091107 X 18298744 17999808 9426946 12669022 8744916 6705183 36470606 37374013 38649512 39465120 X 1445387 -556257 14277 X X 0 1 X 1 0 X 7418044 6569991 6716902 10744950 10710614 42160501 7418044 6569991 6716902 10744950 10710614 42160501 2261286 39899215 280811 411650 415004 461672 371107 1940244 7001 37997 27120 17496 5738 95352 45361 110015 69593 538541 108263 871773 45067870 42122842 0.88530 0.79740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 15137081 250742 383621 2928347 479949 12363148 12316884 1396580 1953175 529558 15137081 11310043 75538 1385819 454516 12316884 11276786 612420 -152394 426769 11310043 9851163 710365 1164034 448776 11276786 0.11330 0.78000 0.10670 1 1 1 3956636 3956636 15198717 6364877 8833840 678225 491471 186754 1570299 997183 573116 13550346 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 2011-2013 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. D.CITIZEN DINNER 341500 324611 16889 14989 17959 H. GOLF TOURN. 98728 67481 31247 20833 5000 4 188355 166714 21641 47895 19788 628583 558806 69777 83717 42747 126464 -56687 1 INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 501(C)(3) 147548 COST CONTRIBUTIONS FOR FIXED ASSETS NORTHERN STAR COUNCIL TRUST 393 MARSHALL AVENUE SAINT PAUL MN 55102 416136642 501(C)(3) 2928347 COST TRANSFER TO RELATED ORGANIZATION TO BE HELD FOR SAME PURPOSE. 1 EDUCATIONAL SCHOLARSHIPS - EAGLE SCOUTS 26 26000 EDUCATIONAL SCHOLARSHIPS - ANDERSEN 98 70400 SPECIFIC ASSISTANCE - JUVENILE DIVERSION 1031 24740 SPECIFIC ASSISTANCE - SCOUTREACH 3195 76674 SPECIFIC ASSISTANCE - POLARIS 2357 56556 SPECIFIC ASSISTANCE - CAMPERSHIPS 642 82234 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - MEMBERSHIP 154 3684 EDUCATIONAL SCHOLARSHIPS - COMMUNITY BUILDER 4 3750 EDUCATIONAL SCHOLARSHIPS - MERHAR TSR STAFF 1 1000 SPECIFIC ASSISTANCE - EXPLORING 669 1337 SPECIFIC ASSISTANCE - M CARGILL 670 49677 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - BASE CAMP 74 37768 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - INTERNATIONAL PROG FUNDS 2 3000 SPECIFIC ASSISTANCE - WOOD BADGE 8 1038 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - PHILMONT 20 5000 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 328741 0 0 0 0 0 207728 0 4374 0 540843 0 0 0 PAULA MILLER CFO 113994 0 0 0 0 0 51308 0 9360 0 174662 0 0 0 JOHN OVERLAND DEPUTY SCOUT EXECUTIVE/SUPPORT 113936 0 0 0 0 0 57031 0 2716 0 173683 0 0 0 PATTI DALEN LEISINGER MAJOR GIFTS DIRECTOR 113851 0 0 0 0 0 78834 0 7725 0 200410 0 0 0 KENT YORK DIRECTOR OF MARKETING AND 104343 0 0 0 0 0 102486 0 7586 0 214415 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 39 1257146 FAIR MARKET VALUE X MISCELLANEOUS 40 67012 COST X PRINTING 19 37108 COST X TRAVEL 6 9351 COST X SUPPLIES 6 4232 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 DAN KNUTH AND JOANN KNUTH - FAMILY RELATIONSHIP BRIAN BULLOCK AND STEVE WILCOX - BUSINESS RELATIONSHIP ($72,000/YR) FORM 990, PART VI, SECTION B, LINE 11 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 OR 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 14,277. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. NORTHERN STAR COUNCIL TRUST 393 MARSHALL AVENUE SAINT PAUL MN 55102 416136642 SUPPORT MN 501(C)(3) 11A NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA 0 INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 WI CAMPS WI 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 INDIANHEAD SCOUT CAMPS INC B 147548 COST NORTHERN STAR COUNCIL TRUST C 753439 COST NORTHERN STAR COUNCIL TRUST R 2928347 COST