2025-10-29T17:19:14-05:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 951696725 LOS PADRES COUNCIL BOY SCOUTS OF AMERICA LOSP 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 CARLOS CORTEZ SCOUT EXECUTIVE 8059670105 2025-10-28 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-10-22 2024 2025-03-06 01:10:19Z CARLOS CORTEZ 4000 MODOC ROAD SANTA BARBARA CA 93110 2906441 0 1761 X WWW.LOSPADRESSCOUNTING.ORG X 1910 CA TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. 18 18 28 250 0 0 888262 2179983 334811 355871 2222118 879 216470 158004 3661661 2694737 282876 1093 0 0 767233 916802 0 0 202218 905545 1069551 1955654 1987446 1706007 707291 15904174 18994210 1210142 3592887 14694032 15401323 TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. 0 0 1428049 1093 355871 SCOUTING PROGRAMS INSTILL LEADERSHIP VALUES IN OVER 3,000 YOUNG PEOPLE ANNUALLY WITH A DIVERSITY OF EDUCATIONAL AND OUTDOOR PROGRAMS.THIS PREPARES THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES AND ASSISTS THEM IN ACHIEVING THEIR FULL POTENTIAL. LOS PADRES COUNCIL PROGRAM PROVIDES OVER 20,000 COMMUNITY SERVICE HOURS ANNUALLY TO VARIOUS COMMUNITY CAUSES AND COLLECTS OVER 12,000 POUNDS OF FOOD FOR LOCAL FOOD PANTRIES.LOS PADRES COUNCIL PRESENTED OVER 1,500 MERIT BADGES AND 500 ADVANCEMENT AWARDS TO ITS YOUTH IN 2024. IN ADDITION, CAMP RANCHO ALEGRE GAVE OUTDOOR ACCESS TO OVER 2,500 IN THE 2024 YEAR. 1428049 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 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 1 1 1 0 0 1 0 0 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X X CARLOS CORTEZ 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 DOUG SCOTT PRESIDENT 20.00 0.50 X X 0 0 0 RAHUL VINCHHI MEMBER 5.00 0.50 X X 0 0 0 TRENT BENEDETTI TREASURER 15.00 0.50 X X 0 0 0 DAVID BROWN VP DEVELOPMENT 15.00 5.00 X X 0 0 0 LYNN JOHNSON VP OF OPERATION 15.00 0.50 X X 0 0 0 LEN KAMLET VP OF PROGRAM 15.00 0.50 X X 0 0 0 LAURIE TAMURA VP PROPERTIES 15.00 0.50 X X 0 0 0 BRIAN HASCALL VP OF EXPLORING 15.00 0.50 X X 0 0 0 BRIAN LARINAN DISTRICT CHAIR 5.00 0.50 X X 0 0 0 JAMES LEWIS DISTRICT CHAIR 5.00 0.50 X X 0 0 0 JOHN BRINKER NOM CHAIR 5.00 0.50 X 0 0 0 MICHAEL BRITTON CUESTA CHAIR 5.00 0.50 X 0 0 0 LANI COLLINS LEGAL COUNSEL 10.00 0.50 X 0 0 0 CASSIDY GARD YOUTH REP (TERMED 2/24) 5.00 0.50 X 0 0 0 STEVE GOLIS CAP COM MEMBER 5.00 0.50 X 0 0 0 THOMAS PARKER MEMBER (TERMED 2/24) 5.00 0.50 X 0 0 0 WILLIAM TREY PINNER III CAPITAL CHAIR 5.00 0.50 X 0 0 0 ROBERT PUTNEY COMMISSIONER 5.00 0.50 X 0 0 0 CHRISTIAN SALGADO ENDOW CO MEMBER 5.00 0.50 X 0 0 0 RICK TERBORCH PAST PRESIDENT 5.00 0.50 X 0 0 0 ROBERT TUCKER PHOENIX MEMBER (TERMED 2/24) 5.00 0.50 X 0 0 0 CARLOS CORTEZ SCOUT EXECUTIVE 60.00 0.50 X 189213 0 9587 189213 0 9587 1 0 1 0 PETER LAPIDUS CONSTRUCTION INC 1975 CRAVENS LN CARPINTERIA CA 94013 CONSTRUCTION SERVICES 1610963 FRANK SCHIPPER CONSTRUCTION 610 E COTA ST SANTA BARBARA CA 93103 CONSTRUCTION SERVICES 943511 CHALLENGE ASPHALT INC 118 NOPALITOS WAY SANTA BARBARA CA 93103 CONSTRUCTION SERVICES 147120 3 710 41112 874096 1264065 2179983 CAMPING REVENUE 721310 262133 262133 COUNCIL PARTICIPATION 624100 68007 68007 ACTIVITY REVENUE 624100 25731 25731 355871 879 879 23543 0 23543 23543 23543 34435 41112 20067 14368 14368 273282 191637 81645 81645 38448 38448 38448 2694737 355871 0 158883 1093 1093 198800 153076 23856 21868 514393 375237 73336 65820 72038 55469 8645 7924 45734 28222 9283 8229 85837 60286 13434 12117 71217 30932 31495 8790 2497 2497 119360 13246 103071 3043 3484 3303 95 86 41793 20200 2143 19450 128913 114913 7363 6637 54567 38517 8438 7612 9096 7970 592 534 139236 87065 27430 24741 36716 36716 19862 14071 3045 2746 301214 297942 1720 1552 SUPPLIES 97926 96739 732 455 EQUIPMENT & MAINTENANCE 12717 11289 750 678 RECOGNITION AWARDS 7800 1651 93 6056 23153 16828 2445 3880 1987446 1428049 357179 202218 517769 397604 14847 3632 128766 283021 20513 99781 106012 129320 48166 18318495 202644 15013691 18115851 0 19411 15904174 18994210 87699 194731 2500 39463 106370 60701 888067 1013573 2409925 1210142 3592887 X 10756748 15238243 3937284 163080 14694032 15401323 15904174 18994210 707291 0 X 0 1 X 1 0 X 1479138 1823649 799094 888262 2179983 7170126 1479138 1823649 799094 888262 2179983 7170126 1982803 5187323 48601 44555 52640 25608 24422 195826 75643 73877 70391 130821 14368 365100 43894 325644 38448 407986 8139038 2032745 0.63730 0.74370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3696003 1000 461977 874096 29565 3255319 3111644 283876 328745 28262 3696003 3984817 1000 -874173 3111644 4572823 5000 382061 940047 35020 3984817 5011030 216564 283284 671487 4272823 0.02425 0.97575 0.00000 0 1 1 163532 163532 467818 63021 404797 16256 8128 8128 138219 131495 6724 17532670 17532670 18115851 LINE OF CREDIT 2090014 OPERATING LEASE LIABILITY 2192 FINANCE LEASE LIABILITY 17719 RELATED PARTY LIABILITY 300000 2409925 X PART IV, LINE 2B: CUSTODIAL FUNDS CONSIST OF FUNDS DEPOSITED BY PACKS AND TROOPS (UNITS) FOR FUTURE PURCHASES IN THE SCOUT SHOP, COUNCIL, PROGRAMS, COUNCIL EVENTS, OR VARIOUS OTHER NEEDS OF THE UNIT. THESE FUNDS ARE RECORDED AS A LIABILITY ON THE STATEMENTS OF FINANCIAL POSITION AS THE COUNCIL DOES NOT HAVE CONTROL OVER USE OF THE FUNDS. PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY A RELATED ORGANIZATION, BSA TRUST FUND ENDOWMENT. ASSETS ARE TO BE HELD IN PERPETUITY WITH EARNINGS FROM THE ENDOWMENT ASSETS AVAILABLE FOR OPERATIONS AND OTHER PROJECTS. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE COUNCIL IS CLASSIFIED AS A PUBLIC CHARITY. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. SCOUTING CELEBRATION 52600 33912 18688 1000 7992 4823 MAJOR MEMBER DINNER 22947 7200 15747 3336 2916 75547 41112 34435 4336 7992 7739 20067 14368 1 X X X 0 0 0 0 0 0 0 0 0 CARLOS CORTEZ SCOUT EXECUTIVE 189213 0 0 0 0 0 5045 0 4542 0 198800 0 0 0 PART I, LINE 3 THE PRESIDENT DISCUSSES PERFORMANCE, BUDGET, AND COMPENSATION WITH CEO. THE COMPENSATION COMMITTEE, LEAD BY THE PRESIDENT AND PAST PRESIDENTS, REVIEWS THE SE PERFORMANCE COMPARES OTHER SCOUT COUNCIL ALONG WITH OTHER NONPROFITS IN THE AREA TO PROPOSE AN ADJUSTMENT TO THE BOARD. THE BOARD APPROVES. FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. EACH ACTIVE MEMBER SHALL BE ELECTED AT THE ANNUAL MEETING OF THE LOCAL COUNCIL BY THE ACTIVE MEMBERS THEN IN OFFICE, ELECTED MEMBERS SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ASSOCIATE MEMBERS AND HONORARY MEMBERS MAY BE ELECTED AT THE ANNUAL MEETING BY ACTIVE MEMBERS THEN IN OFFICE. THEY SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ALL ACTIVE, HONORARY, AND ASSOCIATE MEMBERS OF THE LOCAL COUNCIL SHALL BE ENTITLED TO ATTEND ANY MEETINGS OF THE LOCAL COUNCIL. EACH ACTIVE MEMBER OF THE LOCAL COUNCIL AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. FORM 990, PART VI, SECTION A, LINE 7A CHARTER ORGANIZATION REPRESENTATIVES EXERCISE VOTING RIGHTS AT THE ANNUAL MEETING IN FEBRUARY FOR APPROVAL OF THE BOARD OF DIRECTORS AND OFFICERS OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. IT IS REVIEWED BY THE AUDIT COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND STAFF MUST READ THE CONFLICT OF INTEREST STATEMENT AND SIGN ANNUALLY. THE POLICY IS REVIEWED ON AN ANNUAL BASIS WITH ALL STAFF AND EXECUTIVE BOARD MEMBERS DURING THE FISCAL YEAR. ALL CONTRACTS ARE REVIEWED BY KEY LEADERSHIP FOR CONFLICTS. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION GUIDELINES ARE SET BY THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA. A LOCAL COMPENSATION COMMITTEE LED BY THE COUNCIL PRESIDENT SETS THE CEO SALARY USING COMPARABILITY DATA. THE CEO'S SALARY IS ADOPTED DURING THE ACCEPTANCE OF THE BUDGET PROCESS AND IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BOY SCOUTS OF AMERICA LOS PADRES COUNCIL TRUST 4000 MODOC ROAD SANTA BARBARA CA 93110 956043542 INVEST FUNDS OWNED BY THE LP COUNCIL BSA CA 501(C)(3) LINE 12A, I LOS PADRES COUNCIL BOY SCOUTS OF AMERICA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUTS OF AMERICA LOS PADRES COUNCIL TRUST C 874096 CASH