2013-05-16T15:44:46-05:00 2012-12-31 LMGW CERTIFIED PUBLIC ACCOUNTANTS LLP 20520 PROSPECT ROAD SUITE 200 SARATOGA CA 95070 990 2012-01-01 941568616 SAN FRANCISCO BAY AREA COUNCIL BSA SANF 5105779000 1001 DAVIS STREET SAN LEANDRO CA 94577 KENNETH C MEHLHORN 5105779000 2013-05-15 MICHAEL J BRYANT CPA 4082521800 2013-05-15 2012 2016-02-24 21:20:13Z KENNETH C MEHLHORN 1001 DAVIS STREET SAN LEANDRO CA 94577 6692550 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. 43 43 289 3707 0 2511794 2658400 2188971 2290912 245815 271267 676702 799991 5623282 6020570 0 0 3286786 3249451 0 311853 2718360 2742908 6005146 5992359 -381864 28211 15443498 15786723 466152 581421 14977346 15205302 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 5154528 THE COUNCIL ORGANIZES VARIOUS ACTIVITIES TO PROMOTE CHARACTER AND LEADERSHIP SERVICE TO THE COMMUNITY IN YOUNG MEN AND WOMEN. DURING 2012 TOTAL COUNCIL MEMBERSHIP WAS 20,014 YOUTH MEMBERS. 5154528 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false true false false false false false false false false false false false false false true 37 0 false 289 false false false false false false false false false false false false false X 43 43 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 ANDREW J BALL X 0 0 0 DREW SULLIVAN X 0 0 0 BRAD EDGREN X 0 0 0 CLIFF DOCHTERMAN X 0 0 0 ANGUS A MACNAUGHTON X 0 0 0 DON NAZZAL X 0 0 0 BREE BOWMAN X X 0 0 0 LEROY SMITH X 0 0 0 CHARLES C PLUMMER X 0 0 0 DANIEL L WALTERS X X 0 0 0 DAVID M WALL X 0 0 0 DAVID STEIN X X 0 0 0 JASON EDGAR JR X 0 0 0 DONALD WILKINSON X 0 0 0 LOUIS LIPSET X 0 0 0 FRANK MELLON X 0 0 0 PAUL ANDRUS X 0 0 0 GREGORY J AHERN X 0 0 0 ALBERT GROAT DDS X 0 0 0 THOMAS HART X 0 0 0 JAY PIMENTEL X 0 0 0 RICK MALLORY X 0 0 0 BERT HILL X 0 0 0 TOM PRESTON X 0 0 0 JOHN H RINGGENBERG X 0 0 0 LOU MIRAMONTES X 0 0 0 KEVIN B FERRELL X X 0 0 0 DAVID HOOPES X 0 0 0 TOM MEAD X 0 0 0 LORNA HILL X 0 0 0 MARC BARKDULL X 0 0 0 RICK KING X 0 0 0 MARK L STOLOWITZ X X 0 0 0 MICHAEL W FABER X X 0 0 0 RICHARD S KOPF X 0 0 0 RICK K PICKERING X X 0 0 0 RONALD M SABRAW X X 0 0 0 STEVE CHO X 0 0 0 THOMAS J KLITGAARD X X 0 0 0 WAYNE R BISHOP X X 0 0 0 YVONNE WATSON X X 0 0 0 GREG GILBERT X 0 0 0 JON P KILAND X 0 0 0 KENNETH C MEHLHORN 55.00 X 227381 0 36069 RYAN DIBERNARDO 55.00 X 107213 0 17913 334594 53982 2 false true false 761414 1896986 2658400 CAMP FEES 2143098 2143098 ACTIVITY FEES 147814 147814 2290912 258373 258373 57437 57437 57437 57437 172057 157640 1523 14417 -1523 12894 12894 854241 237043 617198 401130 275774 125356 125356 6020570 2744972 227381 190331 24083 12967 2313948 1934194 246840 132914 389578 311662 50645 27271 318544 254835 41411 22298 155970 123216 26515 6239 96695 55631 5960 35104 284232 255809 22739 5684 157140 122569 12571 22000 27386 24921 1917 548 69944 69944 529446 439440 68828 21178 54861 46084 6583 2194 SUPPLIES 1078004 1067224 10780 OTHER EXPENSES 97707 87935 7817 1955 ASSISTANCE 84252 83701 551 EQUIPMENT RENTAL & MAINT. 79314 66623 9518 3173 27957 20409 7548 5992359 5154528 525978 311853 627952 1171177 988155 1022792 232190 148938 122989 138949 120000 115000 108976 133016 125825 183107 13827057 6093603 8224655 7733454 4722984 4880651 169772 259639 15443498 15786723 77533 48989 49228 176925 339391 355507 466152 581421 X 9161735 8650295 654744 1208472 5160867 5346535 14977346 15205302 15443498 15786723 28211 199745 X false true X true false X 3176813 4191004 2668342 2511794 2658400 15206353 3176813 4191004 2668342 2511794 2658400 15206353 15206353 -126658 567105 150052 257131 847630 20802 32058 4766 57626 16111609 3862093 0.94380 0.90530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 902947 9505 41940 7246 748 946398 935373 29050 -58834 2125 517 902947 6399222 7000 -25137 5442389 3323 935373 7732677 6242 146273 1480645 5325 6399222 6771409 9140 985708 27017 6563 7732677 0.03000 0.75000 0.22000 false false 1242247 1242247 11542020 5063763 6478257 1042790 1029840 12950 7733454 BENEFICIAL INTERST IN PERPETUAL TRST 4639346 BENEFICIAL INTEREST IN CRTS 241305 4880651 CUSTODIAL LIABILITIES 344674 PAYROLL LIABILITIES 10833 355507 X 6220315 199745 199745 6020570 6020570 5992359 5992359 5992359 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 SUBSTANTIALLY ALL OF THE RESTRICTIONS ON NET ASSETS AT THE END OF 2012 ARE RELATED TO FUNDS RAISED THROUGH THE ONGOING CAPITAL AND ENDOWMENT CAMPAIGNS TO HELP PREPARE THE COUNCIL FOR FUTURE SCOUTING NEEDS AND CHARITABLE TRUSTS OF WHICH THE COUNCIL IS A BENEFICIARY. LIABILITY UNDER FIN 48 FOOTNOTE 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, 2012, AND 2011, 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, 2009 AND FORWARD. THE STATE OF CALIFORNIA TAX JURISDICTION IS SUBJECT TO POTENTIAL EXAMINATION FOR TAX YEARS DECEMBER 31, 2008 AND FORWARD. SPECIAL EVENT F 854241 854241 237043 854241 854241 237043 237043 617198 false false false false false false false false false KENNETH C MEHLHORN 227381 35696 373 263450 KENNETH MEHLHORN BRIDGE LOAN FOR RELOCATION X 125000 115000 false true true 115000 ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY VOTING MEMBERS AT THE ORGANIZATION'S ANNUAL MEETING. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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. COMPENSATION PROCESS FOR OFFICERS 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.