2013-05-09T17:02:13-05:00 2012-12-31 410996210 WILKERSON GUTHMANN & JOHNSON LTD 55 EAST FIFTH STREET SUITE 1300 ST PAUL MN 551011790 990 2012-01-01 203000282 NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA NORT 7632317201 393 MARSHALL AVENUE ST PAUL RAMSEY MN 55102 JOHN R ANDREWS 7632317201 2013-05-03 1 ROBERT J GEORGES P01209197 6512221801 2013-05-01 2012 2016-02-25 16:41:14Z JOHN R ANDREWS 393 MARSHALL AVENUE ST PAUL MN 55102 19339267 0 X WWW.NORTHERNSTARBSA.ORG X 2005 MN TO PREPARE YOUTH TO BE LEADERS OF STRONG CHARACTER BY HELPING THEM DISCOVER PRINCIPLES OF SCOUTING. 66 66 676 21000 27120 -19260 6569991 6716902 5233054 5261873 603725 713658 1949792 1466454 14356562 14158887 386894 439311 0 0 7397559 7608972 0 0 889166 5929996 5968334 13714449 14016617 642113 142270 30546694 31792778 1001781 1351396 29544913 30441382 X SEE SCHEDULE O 0 0 12204056 439311 6746749 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 (524 PACKS OF BOYS GRADES K-5) -BOY SCOUTING AND VARSITY SCOUTING (450 TROOPS AND TEAMS OF BOYS AGES 10-18) -VENTURING (250 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) -SEA SCOUTS (3 SHIPS) -LEARNING FOR LIFE (4 LEARNING FOR LIFE GROUPS GRADES K-12 IN SCHOOL PROGRAM) -EXPLORING (133 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. 12204056 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 29 0 1 676 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 66 66 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 RICHARD P NEUNER 2.00 0.00 X X 0 0 0 GREGORY R PAGE 2.00 0.00 X X 0 0 0 E BRADLEY WILSON 2.00 0.00 X X 0 0 0 HEIDI CONRAD 2.00 0.00 X X 0 0 0 THOMAS H ALT MD 2.00 0.00 X X 0 0 0 JOHN G PATTERSON 2.00 0.00 X X 0 0 0 MARK EUSTIS 2.00 0.00 X X 0 0 0 STEVEN J WILCOX 2.00 1.00 X X 0 0 0 BILL BROWN 2.00 0.00 X X 0 0 0 ROGER GREEN 2.00 0.00 X X 0 0 0 KARI BJORHUS 2.00 0.00 X X 0 0 0 JOHN H GUTHMANN 2.00 0.00 X X 0 0 0 MARTHA WEAVER 2.00 0.00 X X 0 0 0 RAYMOND WOOD 2.00 0.00 X X 0 0 0 HONG HUIE 2.00 0.00 X X 0 0 0 LYNN SWON 2.00 0.00 X X 0 0 0 BRIAN BULLOCK 2.00 0.00 X X 0 0 0 MARK BAIRD 2.00 0.00 X 0 0 0 GEORGE BALDWIN 2.00 0.00 X 0 0 0 JON R PEDERSON 2.00 0.00 X 0 0 0 ALAN BERNICK 2.00 0.00 X 0 0 0 JAMES H BRADSHAW 2.00 0.00 X 0 0 0 BILL BRODY 2.00 0.00 X 0 0 0 JEFF COLEMAN 2.00 0.00 X 0 0 0 FRITZ CORRIGAN 2.00 0.00 X 0 0 0 NANCY RANDALL DANA 2.00 0.00 X 0 0 0 ROBERT DIMOND 2.00 0.00 X 0 0 0 KAY L FREDERICKS 2.00 0.00 X 0 0 0 HAROLD MEZILE 2.00 0.00 X 0 0 0 DAVID GARFIELD 2.00 0.00 X 0 0 0 CRHACKWORTHY 2.00 0.00 X 0 0 0 RICHARD P HALVERSON 2.00 0.00 X 0 0 0 PHIL JOHNSON 2.00 0.00 X 0 0 0 KEITH KAMRATH 2.00 0.00 X 0 0 0 THOMAS P KANE 2.00 0.00 X 0 0 0 JEFF KERR 2.00 0.00 X 0 0 0 DAVID C OLSON 2.00 0.00 X 0 0 0 SCOTT KNUDSON 2.00 0.00 X 0 0 0 JOANN C KNUTH 2.00 0.00 X 0 0 0 SKIP KRAWCZYK 2.00 0.00 X 0 0 0 KEVIN KUHN 2.00 0.00 X 0 0 0 RICHARD LANCASTER 2.00 0.00 X 0 0 0 WESLEY LASESKI 2.00 0.00 X 0 0 0 JAMES A LEE 2.00 0.00 X 0 0 0 JOHN MARCH 2.00 0.00 X 0 0 0 BRANDON MAVES 2.00 0.00 X 0 0 0 CORNELL MOORE 2.00 0.00 X 0 0 0 JACK MYERS 2.00 0.00 X 0 0 0 JEFF PATTISON 2.00 0.00 X 0 0 0 RANDY PEARCE 2.00 0.00 X 0 0 0 MARY CLAIRE POTTER 2.00 0.00 X 0 0 0 ALBERTO QUINTELA JRESQ 2.00 0.00 X 0 0 0 W PATRICK RILEY 2.00 0.00 X 0 0 0 ROBERT W ROSENE 2.00 0.00 X 0 0 0 ROBERT C SCHNELL 2.00 0.00 X 0 0 0 MARY CATHRYN RICKER 2.00 0.00 X 0 0 0 DAN SEGERSIN 2.00 0.00 X 0 0 0 TED J SELBITSCHKA 2.00 0.00 X 0 0 0 RICK SHAEFFER 2.00 0.00 X 0 0 0 BOB STROM 2.00 0.00 X 0 0 0 JON A THEOBALD 2.00 0.00 X 0 0 0 STEVEN WEEKES 2.00 0.00 X 0 0 0 DAVID L WETTERGREN 2.00 0.00 X 0 0 0 DANIEL J KNUTH 2.00 0.00 X 0 0 0 SCOTT WOOLERY 2.00 0.00 X 0 0 0 JAMES M ZAPPA 2.00 0.00 X 0 0 0 JOHN R ANDREWS 40.00 0.00 X 288776 0 99779 PAULA MILLER 40.00 0.50 X 106222 0 35020 JOSEPH WILTROUT 40.00 0.00 X 117867 0 43917 JEFF SULZBACH 40.00 0.00 X 113297 0 41776 626162 0 220492 4 0 1 0 0 1045395 560299 630387 78408 4402413 334391 6716902 CAMPING FEES 721210 4561733 4561733 ACTIVITY FEES 713990 487580 487580 PROGRAM RELATED RENT 531190 156130 156130 JUVENILE DIVERSION PROGRAM FEES 900099 29310 29310 BASE CAMP SERVICE FEES 900099 27120 27120 5261873 415004 415004 2783419 2484765 298654 298654 298654 67577 560299 113119 -45542 -45542 4024899 2582496 1442403 1442403 MISCELLANEOUS REVENUE 900099 69593 69593 69593 14158887 6746749 27120 668116 83875 83875 355436 355436 445867 210566 219342 15959 5793788 5104564 385579 303645 385744 312049 43506 30189 514893 416319 58374 40200 468680 386933 52680 29067 2987 2032 278 677 38000 25842 3539 8619 82020 64443 11327 6250 72445 46865 7447 18133 95847 85006 6986 3855 1693052 1613022 45990 34040 451447 429120 4944 17383 269231 176581 6744 85906 1272 1272 70942 70942 613005 589255 15305 8445 423196 348389 48207 26600 SUPPLIES 1450578 1400935 7724 41919 RECOGNITION AWARDS 328265 210628 1007 116630 OTHER EXPENSES 131863 95283 121 36459 POSTAGE AND SHIPPING 122563 93021 2787 26755 121621 82950 1508 37163 14016617 12204056 923395 889166 483950 614101 1392469 2108854 1560411 797098 279082 542884 212027 217511 193082 331441 23209968 8302504 15165853 14907464 10036452 10999618 355855 539261 867513 734546 30546694 31792778 267363 423575 431395 634084 303023 293737 1001781 1351396 X 17711114 17765252 3185898 3980993 8647901 8695137 29544913 30441382 30546694 31792778 X 142270 737448 16751 X X 0 1 X 1 0 X 15872176 11219668 7418044 6569991 6716902 47796781 15872176 11219668 7418044 6569991 6716902 47796781 9938232 37858549 282274 333735 280811 411650 415004 1723474 7001 37997 27120 72118 37436 23901 45361 110015 69593 286306 49878679 35365518 0.75900 0.74570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11310043 75538 1385819 554516 12216884 11276786 612420 -152394 426769 11310043 9851163 710365 1164034 448776 11276786 8128013 142533 1808395 227778 9851163 6496952 3528872 -1645417 252394 8128013 0.00230 0.87690 0.12080 1 1 1 4036636 4036636 16447449 6503829 9943620 624896 440116 184780 2100987 1358559 742428 14907464 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). DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION'S FEDERAL AND STATE FILINGS FOR 2009-2011 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. D.CITIZEN DINNER 305000 279100 25900 3518 24568 H. GOLF TOURN. 90186 90186 125 2350 37360 5 232690 191013 41677 6512 38686 627876 560299 67577 10155 65604 37360 113119 -45542 1 INDIANHEAD COUNCIL TRUST 25223820 PO BOX 64713 TRUST TAX SERVICES ST PAUL MN 55164 416281562 501(C)(3) 14164 COST TO PROVIDE FINANCIAL SUPPORT TO BSA TOSUPPORT THE YOUTH AND VOLUNTEER PROGRAMS OF THE COUNCIL. INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 501(C)(3) 69691 FMV LAND AND BUILDING IMPROVEMENTS CONTRIBUTION OF FIXED ASSETS 2 EDUCATIONAL SCHOLARSHIPS - EAGLE SCOUTS 31 31000 EDUCATIONAL SCHOLARSHIPS - ANDERSEN 111 72800 EDUCATIONAL SCHOLARSHIPS - SCOUT REACH 2 4240 SPECIFIC ASSISTANCE - JUVENILE DIVERSION 1052 15775 SPECIFIC ASSISTANCE - SCOUTREACH 3452 52965 SPECIFIC ASSISTANCE - POLARIS 1936 29038 SPECIFIC ASSISTANCE - CAMPERSHIPS 869 91067 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - STEARNS 6 563 EDUCATIONAL SCHOLARSHIPS - COMMUNITY BUILDER 4 4000 EDUCATIONAL SCHOLARSHIPS - MERHAR TSR STAFF 1 1000 EDUCATIONAL SCHOLARSHIPS - LFL/EXPL 1 600 SPECIFIC ASSISTANCE - M CARGILL 69 1836 SPECIFIC ASSISTANCE - BASE CAMP 43 23043 SPECIFIC ASSISTANCE - BASE CAMP UNITED WAY 43 27509 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 X X X X 0 0 0 0 0 0 0 0 0 JOHN R ANDREWS 288776 0 0 0 0 0 86865 0 12914 0 388555 0 0 0 JOSEPH WILTROUT 117867 0 0 0 0 0 32138 0 11779 0 161784 0 0 0 JEFF SULZBACH 113297 0 0 0 0 0 27063 0 14713 0 155073 0 0 0 X 12 181864 FMV X SUPPLIES 19 41837 COST X RENT AND MAINTENANCE OF EQUIPMENT 5 5340 COST X PRINTING 18 50525 COST X MISCELLANEOUS 20 45761 COST X TRAVEL 6 9064 COST 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE ORGANIZATION UTILIZES A CAR DONATION ORGANIZATION TO SELL DONATED VEHICLES. ORGANIZATION MISSION STATEMENT 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 SCOTT WOOLERY AND JEFF COLEMAN - BUSINESS RELATIONSHIP RICHARD NEUNER AND MARK EUSTIS - BUSINESS RELATIONSHIP MARY CLAIRE POTTER AND JEFF COLEMAN - BUSINESS RELATIONSHIP SCOTT WOOLERY AND BOB STROM- 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. OTHER MEANS FORMS AVAILABLE FOR PUBLIC INSPECTION FORM 990, PART VI, SECTION C, LINE 18: THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGES IN BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 16,751. 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 0 INDIANHEAD SCOUT CAMPS INC 186 ANDERSEN SCOUT CAMP TRAIL HOULTON WI 54082 391742316 WI CAMPS WI 501(C)(3) LINE 7 0 BOY SCOUTS OF AMERICA TRUST FUND 393 MARSHALL AVENUE ST PAUL MN 55102 416136642 SUPPORT MN 501(C)(3) 11A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 INDIANHEAD SCOUT CAMPS INC B 69691 FMV INDIANHEAD COUNCIL TRUST 25223820 C 367363 COST BOY SCOUTS OF AMERICA TRUST FUND C 263024 COST