2012-05-10T16:12:33-05:00 2011-12-31 410996210 WILKERSON GUTHMANN & JOHNSON LTD 55 EAST FIFTH STREET SUITE 1300 ST PAUL MN 551011790 990 2011-01-01 203000282 NORTHERN STAR COUNCIL BOY SCOUTS OF AMERICA NORT 6512241891 393 MARSHALL AVENUE ST PAUL RAMSEY MN 55102 JOHN R ANDREWS 6512241891 2012-05-10 1 ROBERT J GEORGES P01209197 6512221801 2012-05-01 2011 2016-02-24 21:20:13Z JOHN R ANDREWS 393 MARSHALL AVENUE ST PAUL MN 55102 20184381 0 X WWW.NORTHERNSTARBSA.ORG X 2005 MN TO PREPARE YOUTH TO BE LEADERS OF STRONG CHARACTER BY HELPING THEM DISCOVER PRINCIPLES OF SCOUTING. 68 68 677 21000 37997 -36404 7418044 6569991 5741356 5233054 1033295 603725 1741491 1949792 15934186 14356562 309470 386894 0 0 7165155 7397559 0 0 948320 6705446 5929996 14180071 13714449 1754115 642113 31056292 30546694 1462836 1001781 29593456 29544913 X SEE SCHEDULE O 0 0 11908387 386894 6720454 NORTHERN STAR COUNCIL, BOY SCOUTS OF AMERICA HELPS YOUNG PEOPLEACHIEVE THEIR FULL POTENTIAL BY DEVELOPING THEIR SELF-CONFIDENCE,LEADERSHIP, RESPECT, AND A COMMITMENT TO SERVICE THROUGH THEFOLLOWING PROGRAMS: -CUB SCOUTING (564 PACKS OF BOYS GRADES K-5)-BOY SCOUTING AND VARSITY SCOUTING (491 TROOPS AND TEAMS OF BOYSAGES 10-18) -VENTURING (216 VENTURE CREWS OF BOYS AND GIRLS AGES14-21) -SEA SCOUTS (3 SHIPS) -LEARNING FOR LIFE (7 LEARNING FORLIFE GROUPS GRADES K-12 IN SCHOOL PROGRAM) -EXPLORING (136EXPLORER POSTS IN WORK SITE-BASED CAREER EXPLORATION). INADDITION, NORTHERN STAR COUNCIL SPECIAL PROGRAMS INCLUDE: JUVENILEDIVERSION PROGRAM WHICH TARGETS FIRST-TIME NON-VIOLENT YOUTHOFFENDERS; SCOUTREACH PROGRAM DEVELOPED TO EFFECTIVELY REACH OUTTO AT-RISK YOUTH AND YOUTH OF ALL ETHNICITIES AND CULTURES; ANDPOLARIS WHICH BRINGS BOTH TRADITIONAL SCOUTING AND LEARNING FORLIFE PROGRAMS TO PHYSICALLY AND DEVELOPMENTALLY CHALLENGED BOYS,GIRLS, AND ADULTS WITH COGNITIVE CHALLENGES. 11908387 1 1 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 0 1 24 0 1 677 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 68 68 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 PAULA MILLER 6512241891 393 MARSHALL AVENUE ST PAUL MN 55102 RICHARD P NEUNER 2.00 X X 0 0 0 GREGORY R PAGE 2.00 X X 0 0 0 JON R PEDERSON 2.00 X X 0 0 0 E BRADLEY WILSON 2.00 X X 0 0 0 THOMAS H ALT MD 2.00 X 0 0 0 JOHN G PATTERSON 2.00 X X 0 0 0 MARK EUSTIS 2.00 X X 0 0 0 BRIAN BULLOCK 2.00 X X 0 0 0 BILL BROWN 2.00 X X 0 0 0 ROGER GREEN 2.00 X X 0 0 0 MICHAEL JONIKAS 2.00 X X 0 0 0 JOHN H GUTHMANN 2.00 X X 0 0 0 MARTHA WEAVER 2.00 X X 0 0 0 DANIEL J KNUTH 2.00 X X 0 0 0 RAYMOND WOOD 2.00 X X 0 0 0 HONG HUIE 2.00 X X 0 0 0 LYNN SWON 2.00 X X 0 0 0 MARK BAIRD 2.00 X 0 0 0 GEORGE BALDWIN 2.00 X 0 0 0 MIKE BERNASKI 2.00 X 0 0 0 ALAN BERNICK 2.00 X 0 0 0 JAMES H BRADSHAW 2.00 X 0 0 0 BILL BRODY 2.00 X 0 0 0 JEFF COLEMAN 2.00 X 0 0 0 FRITZ CORRIGAN 2.00 X 0 0 0 NANCY RANDALL DANA 2.00 X 0 0 0 ROBERT DIMOND 2.00 X 0 0 0 JOHN FALB 2.00 X 0 0 0 KAY L FREDERICKS 2.00 X 0 0 0 EUGENE U FREY 2.00 X 0 0 0 DAVID GARFIELD 2.00 X 0 0 0 CRHACKWORTHY 2.00 X 0 0 0 RICHARD P HALVERSON 2.00 X 0 0 0 PHIL JOHNSON 2.00 X 0 0 0 KEITH KAMRATH 2.00 X 0 0 0 THOMAS P KANE 2.00 X 0 0 0 JEFF KERR 2.00 X 0 0 0 DOUG KING 2.00 X 0 0 0 SCOTT KNUDSON 2.00 X 0 0 0 JOANN C KNUTH 2.00 X 0 0 0 DENNIS KOEHL 2.00 X 0 0 0 SKIP KRAWCZYK 2.00 X 0 0 0 KEVIN KUHN 2.00 X 0 0 0 RICHARD LANCASTER 2.00 X 0 0 0 WESLEY LASESKI 2.00 X 0 0 0 JAMES A LEE 2.00 X 0 0 0 JOHN MARCH 2.00 X 0 0 0 BRANDON MAVES 2.00 X 0 0 0 CORNELL MOORE 2.00 X 0 0 0 JACK MYERS 2.00 X 0 0 0 JEFF PATTISON 2.00 X 0 0 0 RANDY PEARCE 2.00 X 0 0 0 MARY CLAIRE POTTER 2.00 X 0 0 0 ALBERTO QUINTELA JRESQ 2.00 X 0 0 0 W PATRICK RILEY 2.00 X 0 0 0 ROBERT W ROSENE 2.00 X 0 0 0 ROBERT C SCHNELL 2.00 X 0 0 0 ROBERT H SCHULTE 2.00 X 0 0 0 DAN SEGERSIN 2.00 X 0 0 0 TED J SELBITSCHKA 2.00 X 0 0 0 RICK SHAEFFER 2.00 X 0 0 0 BOB STROM 2.00 X 0 0 0 JON A THEOBALD 2.00 X 0 0 0 STEVEN WEEKES 2.00 X 0 0 0 DAVID L WETTERGREN 2.00 X 0 0 0 STEVEN J WILCOX 2.00 X 0 0 0 SCOTT WOOLERY 2.00 X 0 0 0 JAMES M ZAPPA 2.00 X 0 0 0 JOHN R ANDREWS 40.00 X 253802 0 27761 PAULA MILLER 40.00 X 103319 0 19076 JEFF SULZBACH 40.00 X 109082 0 21727 466203 0 68564 3 0 1 0 JPSTRUCTURES INC 45 ELEVENTH STREET SE MENAHGA MN 56464 CONSTRUCTION 230282 1 1180538 636392 80254 4672807 408675 6569991 CAMPING FEES 721210 4371460 4371460 ACTIVITY FEES 713990 628823 628823 PROGRAM RELATED RENT 531190 158166 158166 BASE CAMP SERVICE FEES 900099 37997 37997 JUVENILE DIVERSION PRO 900099 36608 36608 5233054 411650 411650 3369510 3177435 192075 192075 192075 507702 83307 424395 424395 3982459 2567077 1415382 1415382 MISCELLANEOUS REVENUE 900099 110015 110015 110015 14356562 6720454 37997 1028120 46350 46350 340544 340544 403958 153021 217149 33788 5662037 5007405 337604 317028 375355 304294 38929 32132 483568 390892 50743 41933 472641 386068 52174 34399 9951 6967 821 2163 39680 27783 3273 8624 77145 60312 10145 6688 66885 44581 6136 16168 82499 71488 6636 4375 1612807 1532049 45871 34887 527891 501987 4653 21251 217292 162957 3732 50603 4701 4701 70942 70942 603258 579128 14542 9588 426399 348373 47023 31003 SUPPLIES 1402635 1343282 9592 49761 RECOGNITION AWARDS 366818 216646 1417 148755 OTHER EXPENSES 162398 123490 1799 37109 PRINTING AND PUBLICATIO 117420 83580 33840 141275 106248 5503 29524 13714449 11908387 857742 948320 484708 483950 26870 1392469 3639638 1560411 275312 279082 212377 212027 249695 193082 23620182 8454329 15013099 15165853 9676492 10036452 625529 355855 852572 867513 31056292 30546694 335717 267363 368347 431395 308772 303023 450000 1462836 1001781 X 17568072 17711114 3933250 3185898 8092134 8647901 29593456 29544913 31056292 30546694 X 642113 -690656 X 0 1 1 X 0 X 9975701 15872176 11219668 7418044 6569991 51055580 9975701 15872176 11219668 7418044 6569991 51055580 11324416 39731164 606827 282274 333735 280811 411650 1915297 7001 37997 44998 47149 37436 23901 45361 110015 263862 53279737 33964944 0.74570 0.77410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 11276786 612420 -152394 426769 11310043 9851163 710365 1164034 448776 11276786 8128013 142533 1808395 227778 9851163 6496952 3528872 -1645417 252394 8128013 0.10010 0.76460 0.13530 1 1 1 4036636 4036636 16147768 5911699 10236069 566530 391128 175402 2869248 2151502 717746 15165853 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. FIN 48 (ASC 740) FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 THE ORGANIZATION'S FEDERAL AND STATE FILINGS FOR 2008-2010 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. D.CITIZEN DINNER 237275 237275 3217 38599 H. GOLF TOURN. 88757 88757 3000 14116 5 181670 181670 20351 4024 507702 507702 26568 56739 83307 424395 1 INDIANHEAD COUNCIL TRUST 25223820 PO BOX 64713 TRUST TAX SERVICES ST PAUL MN 55164 416281562 501(C)(3) 28841 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) 17489 FMV LAND AND BUILDING IMPROVEMENTS CONTRIBUTION OF FIXED ASSETS 2 EDUCATIONAL SCHOLARSHIPS - EAGLE SCOUTS 36 36000 EDUCATIONAL SCHOLARSHIPS - ANDERSEN 115 74490 SPECIFIC ASSISTANCE - JUVENILE DIVERSION 977 14667 SPECIFIC ASSISTANCE - SCOUTREACH 3785 59387 SPECIFIC ASSISTANCE - POLARIS 1596 23954 SPECIFIC ASSISTANCE - CAMPERSHIPS 750 80347 COST WAIVING OF CAMP FEES SPECIFIC ASSISTANCE - STEARNS 9 3584 EDUCATIONAL SCHOLARSHIPS - COMMUNITY BUILDER 4 4000 EDUCATIONAL SCHOLARSHIPS - MERHAR TSR STAFF 1 1000 EDUCATIONAL SCHOLARSHIPS - LFL/EXPL 1 600 EDUCATIONAL SCHOLARSHIPS - MANY POINT 2 600 SPECIFIC ASSISTANCE - EXPLORING 17 175 SPECIFIC ASSISTANCE - BASE CAMP 23 20170 SPECIFIC ASSISTANCE - BASE CAMP UNITED WAY 21 21570 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 253802 0 0 0 0 0 16350 0 11411 0 281563 0 0 0 X 11 273515 FMV X 1 8470 SALE OF COMPARABLES X SUPPLIES 17 38572 COST X RENT AND MAINTENANCE OF EQUIPMENT 5 7129 COST X PRINTING 10 43100 COST X MISCELLANEOUS 10 17401 COST X OCCUPANCY 6 13066 COST X TRAVEL 3 7422 COST 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 ROGER GREEN AND MARK EUSTIS - 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -683,904. CHANGES IN BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS -6,752. TOTAL TO FORM 990, PART XI, LINE 5: -690,656. 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 INDIANHEAD COUNCIL TRUST 25223820 B 28841 COST INDIANHEAD SCOUT CAMPS INC B 17498 FMV BOY SCOUTS OF AMERICA TRUST FUND B 20 COST INDIANHEAD COUNCIL TRUST 25223820 C 363216 COST BOY SCOUTS OF AMERICA TRUST FUND C 273176 COST