2014-05-15T15:59:08-05:00 2013-12-31 410996210 WILKERSON GUTHMANN & JOHNSON LTD 1210 WEST COUNTY ROAD E STE 100 ARDEN HILLS MN 55112 990 2013-01-01 203000282 NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA NORT 7632317201 393 MARSHALL AVENUE ST PAUL MN 55102 JOHN R ANDREWS SCOUT EXECUTIVE 7632317201 2014-05-12 1 JOHN M HOOGEVEEN P01209266 6512221801 2014-05-08 2013 2015-11-30 17:44:51Z JOHN R ANDREWS 393 MARSHALL AVENUE ST PAUL MN 55102 28148966 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. 65 65 653 20000 17496 -12361 6716902 10744950 5261873 5946990 713658 1286615 1466454 2033945 14158887 20012500 439311 542796 0 0 7608972 7748999 0 21919 937203 5968334 6477794 14016617 14791508 142270 5220992 31792778 38649512 1351396 2178906 30441382 36470606 X SEE SCHEDULE O 0 0 13001538 542796 8002049 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 (483 PACKS OF BOYS GRADES K-5) -BOY SCOUTING AND VARSITY SCOUTING (457 TROOPS AND TEAMS OF BOYS AGES 10-18) -VENTURING (221 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) -SEA SCOUTS (2 SHIPS) -LEARNING FOR LIFE (2 LEARNING FOR LIFE GROUPS GRADES K-12 IN SCHOOL PROGRAM) -EXPLORING (131 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. 13001538 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 23 0 1 653 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 65 65 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 HEIDI CONRAD 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 JOHN GUTHMANN 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 ALDO CAPRISTO 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 DAVID GARFIELD 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 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 RICHARD R LANCASTER 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 BRANDON MAVES 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 DAVID C OLSON 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 PEDERSON BOARD DIRECTOR 2.00 X 0 0 0 ALBERTO QUINTELA JRESQ BOARD DIRECTOR 2.00 X 0 0 0 MARY CATHRYN RICKER 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 ROBERT C SCHNELL BOARD DIRECTOR 2.00 X 0 0 0 ELIZABETH SCHWEIZER BOARD DIRECTOR 2.00 X 0 0 0 DAN SEGERSIN BOARD DIRECTOR 2.00 X 0 0 0 RICK SHAEFFER 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 JAMES M ZAPPA BOARD DIRECTOR 2.00 X 0 0 0 JOHN R ANDREWS SCOUT EXECUTIVE 40.00 X 318420 0 118059 PAULA MILLER CFO 40.00 0.50 X 110197 0 40820 JOHN OVERLAND DEPUTY SCOUT EXECUTIVE 40.00 X 105290 0 32675 JOSEPH WILTROUT DEPUTY SCOUT EXECUTIVE 40.00 X 129628 0 28384 PATTI DALEN LEISINGER MAJOR GIFTS DIRECTOR 40.00 X 102964 0 53391 KENT YORK DIRECTOR OF MARKETING AND COMMUNICATIONS 40.00 X 100742 0 69019 867241 0 342348 6 0 1 0 0 1032865 434736 284930 77176 8915243 349923 10744950 CAMPING FEES 721210 4592748 4592748 ACTIVITY FEES 713990 1156780 1156780 PROGRAM RELATED RENT 531190 158206 158206 JUVENILE DIVERSION PROGRAM FEES 900099 21760 21760 BASE CAMP SERVICE FEES 900099 17496 17496 5946990 461672 461672 6369972 5545029 824943 824943 824943 60007 434736 98617 -38610 -38610 4026834 2492820 1534014 1534014 MISCELLANEOUS REVENUE 900099 538541 538541 538541 20012500 8002049 17496 1248005 131210 131210 411586 411586 481724 286333 170874 24517 5865523 5146994 376816 341713 404054 326390 42413 35251 521497 423060 52840 45597 476201 395249 47560 33392 6246 4435 563 1248 39000 27690 3515 7795 21919 21919 86100 68062 10642 7396 161924 128356 17243 16325 82404 64012 4881 13511 102814 75535 1593 25686 1606247 1507680 48243 50324 624725 601478 4185 19062 440893 388507 4594 47792 71665 71665 592843 577686 8942 6215 451950 373209 46370 32371 SUPPLIES 1527180 1476694 7402 43084 RECOGNITION AWARDS 405651 300591 1473 103587 OTHER EXPENSES 153456 117430 56 35970 PRINTING AND PUBLICATIO 102216 79549 22667 22480 18137 2562 1781 14791508 13001538 852767 937203 614101 525013 2108854 4851429 797098 3496735 542884 209014 217511 224109 331441 164509 21324928 7284272 14907464 14040656 10999618 13478480 539261 878569 734546 780998 31792778 38649512 423575 302860 634084 684816 293737 1191230 1351396 2178906 X 17765252 18298744 3980993 9426946 8695137 8744916 30441382 36470606 31792778 38649512 X 5220992 734426 73806 X X 0 1 X 1 0 X 11219668 7418044 6569991 6716902 10744950 42669555 11219668 7418044 6569991 6716902 10744950 42669555 6427097 36242458 333735 280811 411650 415004 461672 1902872 7001 37997 27120 17496 89614 23901 45361 110015 69593 538541 787411 45449452 39408270 0.79740 0.75900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 12316884 1396580 1953175 529558 15137081 11310043 75538 1385819 454516 12316884 11276786 612420 -152394 426769 11310043 9851163 710365 1164034 448776 11276786 8128013 142533 1808395 227778 9851163 0.09410 0.82020 0.08570 1 1 1 3956636 3956636 15139962 6033326 9106636 660849 468399 192450 1567481 782547 784934 14040656 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 2010-2012 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. X X X X X X 1 JUDD CONSULTING 3509 99TH STREET WEST BLOOMINGTON MN 55431 FEASIBILITY STUDY FOR CAPITAL CAMPAIGN 0 0 12750 -12750 J MURPHY & ASSOCIATES 2021 E HENNEPIN SUITE 130 MINNEAPOLIS MN 55413 CAPITAL CAMPAIGN FOUNDATION RESEARCH & GRANT TEMPLATE 0 0 9169 -9169 21919 -21919 MN WI D.CITIZEN DINNER 195000 171952 23048 3655 26645 450 H. GOLF TOURN. 98287 69662 28625 5000 14789 5 201456 193122 8334 3925 13637 30516 494743 434736 60007 12580 55071 30966 98617 -38610 1 INDIANHEAD COUNCIL TRUST 25223820 PO BOX 64713 TRUST TAX SERVICES ST PAUL MN 55164 416281562 501(C)(3) 32150 TO PROVIDE FINANCIAL SUPPORT TO BSA TO SUPPORT THE YOUTH AND VOLUNTEER PROGRAMS OF THE COUNCIL. INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 501(C)(3) 22920 22840 FMV LAND AND BUILDING IMPROVEMENTS CONTRIBUTION OF FIXED ASSETS EDUCATIONAL SCHOLARSHIPS - EAGLE SCOUTS 33 33000 EDUCATIONAL SCHOLARSHIPS - ANDERSEN 99 68288 EDUCATIONAL SCHOLARSHIPS - SCOUT REACH 1 5000 SPECIFIC ASSISTANCE - JUVENILE DIVERSION 957 14355 SPECIFIC ASSISTANCE - SCOUTREACH 3263 49044 SPECIFIC ASSISTANCE - POLARIS 1916 28745 SPECIFIC ASSISTANCE - CAMPERSHIPS 867 97037 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - MEMBERSHIP 1210 18154 EDUCATIONAL SCHOLARSHIPS - COMMUNITY BUILDER 4 4000 EDUCATIONAL SCHOLARSHIPS - MERHAR TSR STAFF 1 1000 SPECIFIC ASSISTANCE - EXPLORING 31 466 EDUCATIONAL SCHOLARSHIPS - LFL/EXPL 1 600 SPECIFIC ASSISTANCE - M CARGILL 399 42424 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - BASE CAMP 82 35732 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - BASE CAMP UNITED WAY 4 921 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - THOMPSON HIGH ADVENTURE 1 400 SPECIFIC ASSISTANCE - WOOD BADGE 9 1125 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - PHILMONT 11 2365 SPECIFIC ASSISTANCE - JAMBOREE 6 8930 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 318420 0 0 0 0 0 104093 0 13966 0 436479 0 0 0 PAULA MILLER CFO 110197 0 0 0 0 0 27614 0 13206 0 151017 0 0 0 JOSEPH WILTROUT DEPUTY SCOUT EXECUTIVE 129628 0 0 0 0 0 21470 0 6914 0 158012 0 0 0 PATTI DALEN LEISINGER MAJOR GIFTS DIRECTOR 102964 0 0 0 0 0 42365 0 11026 0 156355 0 0 0 KENT YORK DIRECTOR OF MARKETING AND COMMUNICAT 100742 0 0 0 0 0 58093 0 10926 0 169761 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 28 221006 FMV X SUPPLIES 37 51227 COST X MISCELLANEOUS 32 36741 COST X PRINTING 20 32423 COST X TRAVEL 6 8526 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. FORM 990, PART VI, SECTION A, LINE 2 DAN KNUTH AND JOANN KNUTH - FAMILY RELATIONSHIP JEFF PATTISON AND JEFF COLEMAN - BUSINESS RELATIONSHIP 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 73,806. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. INDIANHEAD COUNCIL TRUST 25223820 PO BOX 64713 TRUST TAX SERVICES SAINT PAUL MN 55164 416281562 SUPPORT MN 501(C)(3) 11A N/A 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 NORTHERN STAR COUNCIL TRUST 393 MARSHALL AVENUE ST PAUL MN 55102 416136642 SUPPORT MN 501(C)(3) 11A NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA 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 22920 COST INDIANHEAD SCOUT CAMPS INC B 22840 FMV INDIANHEAD COUNCIL TRUST 25223820 C 26488 COST NORTHERN STAR COUNCIL TRUST C 258442 COST