2024-11-14T14:17:30-08:00 2023-12-31 454123537 MUELLER & STROSBERG LLP 1865 PLEASANT VALLEY AVE OAKLAND CA 94611 990 2023-01-01 941156323 BOY SCOUTS OF AMERICA 35 MARIN COUNCIL BOYS 4154541081 225 WEST END AVENUE SAN RAFAEL CA 94901 MICHAEL DYBECK SCOUT EXECUTIVE/CEO 2024-11-14 true true SEAN MUELLER CPA P01460978 5106585600 X 2023 2024-10-15 13:58:12Z 225 WEST END AVENUE SAN RAFAEL CA 94901 1766723 false X WWW.BOYSCOUTS-MARIN.ORG X 1965 CA THE MARIN COUNCIL OF THE BOY SCOUTS OF AMERICA, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, IS CHARTERED BY THE BOY SCOUTS OF AMERICA TO PROMOTE THE SCOUTING PROGRAM IN MARIN COUNTY. 39 39 45 900 36041 35041 498637 565250 703431 778977 112182 129679 110015 142843 1424265 1616749 0 0 820152 831886 0 107936 626680 628073 1446832 1459959 -22567 156790 595687 676676 734431 615416 -138744 61260 THE MARIN COUNCIL OF THE BOY SCOUTS OF AMERICA, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, IS CHARTERED BY THE BOY SCOUTS OF AMERICA TO PROMOTE THE SCOUTING PROGRAM IN MARIN COUNTY. false false 1274313 THE MARIN COUNCIL BOY SCOUTS OF AMERICA SCOUTING PROGRAM REACHES ABOUT 2,000 YOUTH IN MARIN COUNTY, MANY OF THEM IN OUTREACH PROGRAMS. THE MARIN COUNCIL IS EXCEEDING THE NATIONAL STANDARDS FOR YOUTH RETENTION, QUALITY PROGRAM, CUB SCOUT CAMPING PROGRAMS, AND BOY SCOUT CAMPING PROGRAMS. OUR OUTSTANDING PROPERTIES (CAMP TAMARANCHO IN THE HILLS ABOVE FAIRFAX AND CAMP MARIN SIERRA NEAR BLUE CANYON IN THE HIGH SIERRA) ARE WELL KNOWN FOR THE THEIR OUTSTANDING CAMPING PROGRAMS, AND ATTRACT SCOUTS AND THE GENERAL PUBLIC FROM ALL OVER NORTHERN AND CENTRAL CALIFORNIA AND NEVADA. 1274313 true true false false false false false false false false true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 0 0 false 45 true true true false false false false false false 0 false false false false false false false X 39 39 false false false false false false false true true false true true true true true true false false false true false X X MICHAEL DYBECK 4154541081 225 WEST END AVENUE SAN RAFAEL CA 94901 MICHAEL DYBECK SCOUT EXEC/CEO 40.00 0.00 X X 167340 0 15055 JESSE BARNETT Director 3.00 0.00 X 0 0 0 WILLIAM BARTON Past President 3.00 0.00 X X 0 0 0 CARL BLOM Director 3.00 0.00 X 0 0 0 AL BORO Director 3.00 0.00 X 0 0 0 DAN HIXENBAUGH Director 0.00 0.00 X 0 0 0 GARY BUTLER Director 3.00 0.00 X 0 0 0 GLEN CALKINS Director 3.00 0.00 X 0 0 0 CHRIS CARDINAL President 3.00 0.00 X X 0 0 0 DORIS CARDINAL Director 3.00 0.00 X 0 0 0 CJ CARRILLO Director 3.00 0.00 X 0 0 0 PHILLIP CASSOU Vice President 3.00 0.00 X X 0 0 0 LARRY CHU Treasurer 3.00 0.00 X X 0 0 0 JEFF CLARK Director 3.00 0.00 X 0 0 0 WILLIAM CORONADO Director 3.00 0.00 X 0 0 0 GEORGE ESTES Director 3.00 0.00 X 0 0 0 DAVID GOODMAN Past President 3.00 0.00 X X 0 0 0 SAM GUYTON Commissioner 3.00 0.00 X X 0 0 0 VIVIAN HAUSERMANN Director 3.00 0.00 X 0 0 0 CLAUDE HEMPHILL Director 3.00 0.00 X 0 0 0 EDWARD KELLER Director 3.00 0.00 X 0 0 0 KEVIN KRICK Vice President 3.00 0.00 X X 0 0 0 LISA LINNENKOHL Director 3.00 0.00 X 0 0 0 CARL LIPPENBERGER Director 3.00 0.00 X 0 0 0 SAUL MACIAS Director 3.00 0.00 X 0 0 0 ROBERT MARSHALL Director 3.00 0.00 X 0 0 0 ERIK MASTERSON Director 3.00 0.00 X 0 0 0 RUSS KETRON Director 0.00 0.00 X 0 0 0 ANDREW ODELL Vice President 3.00 0.00 X X 0 0 0 JOHN POPE Vice President 3.00 0.00 X X 0 0 0 NESTOR SCHNASSE Director 3.00 0.00 X 0 0 0 IRVING SCHWARTZ Director 3.00 0.00 X 0 0 0 GEORGE SILVESTRI JR Vice President 3.00 0.00 X X 0 0 0 JIM SIMKALO Director 3.00 0.00 X 0 0 0 MARY STEVENS Director 3.00 0.00 X 0 0 0 PETER SULLIVAN Director 3.00 0.00 X 0 0 0 NICK TARLSON Director 3.00 0.00 X 0 0 0 LYNN TAYLOR Director 3.00 0.00 X 0 0 0 JASON WEBER Director 3.00 0.00 X 0 0 0 167340 15055 1 false true false 0 565250 565250 ACTIVITY REVENUE 81006 81006 CAMP REVENUE 669252 669252 OTHER PROGRAM REVENUE 28719 28719 778977 129679 129679 0 0 52150 16109 36041 36041 36041 0 21850 8752 13098 0 218817 125113 93704 93704 0 1616749 973641 36041 28719 0 0 0 0 182395 158866 9849 13680 0 470930 410180 25430 35320 0 115464 100569 6235 8660 63097 54957 3407 4733 0 0 55129 48017 2977 4135 0 0 0 0 0 0 16579 14440 895 1244 0 105669 92038 5706 7925 85839 74766 4635 6438 0 30750 26783 1661 2306 26933 23459 1454 2020 0 8955 7800 483 672 29046 25299 1569 2178 Program and Other Supplies 159270 138724 8601 11945 Bank Charges 27389 23856 1479 2054 Rental & Equipment Maintenance 24452 21298 1320 1834 National Service Fee 20838 20838 37224 32423 2009 2792 1459959 1274313 77710 107936 48976 0 0 11190 10000 10026 0 0 0 78251 79176 31608 11907 542517 484013 38198 58504 0 0 0 0 387464 507063 595687 676676 174882 100428 55855 53410 235000 250000 268694 211578 734431 615416 X -773778 -706220 635034 767480 -138744 61260 595687 676676 X 156790 43214 X false true X true false X 711700 451770 559396 498637 565250 2786753 878973 296885 618626 781392 872681 3448557 0 0 0 1590673 748655 1178022 1280029 1437931 6235310 0 0 6235310 126774 216078 139128 112182 129679 723841 20527 49027 23475 32054 36513 161596 147301 265105 162603 144236 166192 885437 0 0 1737974 1013760 1340625 1424265 1604123 7120747 0.87570 0.89100 0.12430 0.10900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 542517 484013 58504 58504 CONSTRUCTION IN PROGRESS 296113 RIGHT OF USE BUILDING 210949 Rounding 1 507063 CUSTODIAL ACCOUNTS PAYABLE 75259 INTERFUND PAYABLE 108913 LEASE PAYABLE 28707 Other 1182 Taxes & Benefits Withheld -2483 211578 X Part X : FIN48 Footnote INCOME TAXESFINANCIAL STATEMENT PRESENTATION FOLLOWS THE RECOMMENDATIONS OF ASC 740, INCOME TAXES. UNDER ASC 740, THE ORGANIZATION IS REQUIRED TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION AND REQUIRES A TWO-STEP PROCESS THAT SEPARATES RECOGNITION FROM MEASUREMENT. THE FIRST STEP IS DETERMINING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD; THE SECOND STEP IS MEASURING A TAX POSITION THAT MEETS THE RECOGNITION THRESHOLD. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL TAX POSITIONS AND THAT THERE ARE NO UNRECORDED LIABILITIES. MANAGEMENT BELIEVES THAT THE COMPANY HAS ADEQUATELY EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31,2023 THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE OR AN ACCRUAL FOR A TAX LIABILITY WOULD BE NECESSARY.THE ORGANIZATION HAS RECEIVED NOTIFICATION FROM THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA THAT IT QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701d OF THE CALIFORNIA REVENUE AND TAXATION CODE. THIS EXEMPTION IS SUBJECT TO PERIODIC REVIEW BY THE FEDERAL AND STATE TAXING AUTHORITIES AND MANAGEMENT IS CONFIDENT THAT THE ORGANIZATION CONTINUES TO SATISFY ALL FEDERAL AND STATE STATUTES IN ORDER TO QUALIFY FOR CONTINUED TAX EXEMPTION STATUS. THE ORGANIZATION MAY PERIODICALLY RECEIVE UNRELATED BUSINESS INCOME (SUCH AS SUBLEASE INCOME) REQUIRING THE ORGANIZATION TO FILE SEPERATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, THE ORGANIZATION WILL CALCULATE, ACCRUE AND REMIT THE APPLICABLE TAX LIABILITY. false DISTINGUISHED CITIZEN DINNER 21850 21850 8752 21850 21850 8752 8752 13098 false false false false false false false false false MICHAEL DYBECK SCOUT EXEC/CEO 167340 15055 182395 Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE SCOUT EXECUTIVE. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE MARIN COUNCIL HAS AN ACTIVE EXECUTIVE BOARD THAT IS RESPONSIBLE FOR SETTING THE MISSION AND STRATEGIC DIRECTION OF THE MARIN COUNCIL AND OVERSIGHT OF THE FINANCES, OPERATIONS, AND POLICIES OF THE MARIN COUNCIL. THE GOVERNING BODY HAS A CONFLICT OF INTEREST POLICY THAT ENSURES THAT ANY CONFLICTS OF INTEREST OR THE APPEARANCE THEREOF ARE AVOIDED OR APPROPRIATELY MANAGED THROUGH DISCLOSURE, RECUSAL OR OTHER MEANS. Form 990, Part VI, Section B, Line 15b THE COMPENSATION AND BENEFITS COMMITTEE OF THE MARIN COUNCIL CONSISTS OF COUNCIL TREASURER, ASSISTANT COUNCIL TREASURER, AND COUNCIL PRESIDENT. WE HAVE ALSO DURING THE FIRST YEAR OF A PRESIDENT'S TERM INVITED THE IMMEDIATE PAST PRESIDENT IN ORDER TO ASSIST THE FIRST-TERM PRESIDENT THE PROCESS. THEREFORE THE COMMITTEE WILL FLUCTUATE BETWEEN THREE TO FOUR INDIVIDUALS.FOR 2023 SALARIES THAT COMMITTEE INCLUDED: COUNCIL PRESIDENT, IMMEDIATE PAST PRESIDENT, COUNCIL TREASURER, AND ASSISTANT COUNCIL TREASURER. AS A PART OF A NATIONAL ORGANIZATION, THE EXECUTIVE DIRECTOR ANNUAL REVIEW IS CONDUCTED BY BOTH A BSA AREA DIRECTOR AS WELL AS THE COUNCIL PRESIDENT. FOLLOWING THE PERFORMANCE REVIEW, THE AREA DIRECTOR WILL SHARE WITH THE COUNCIL PRESIDENT AND THE COMPENSATION AND BENEFITS COMMITTEE, A SUGGESTED SALARY INCREASE RANGE BASED ON NATIONAL SALARY CHARTS. CONCURRENTLY, SCOUT EXECUTIVE, WILL PERFORM REVIEWS OF THE COUNCIL STAFF AND ALSO USING PERFORMANCE TO SALARY ADJUSTMENT GUIDELINES FROM THE NATIONAL OFFICE PROVIDE A MANAGEMENT RECOMMENDATION TO THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE. WHILE THE NATIONAL COUNCIL DOES PROVIDE GUIDELINES, THE LOCAL COUNCIL IS EMPOWERED TO MAKE THEIR DETERMINATION OF THE SALARIES OF LOCAL COUNCIL EMPLOYEES, INCLUDING EXECUTIVE DIRECTOR, AS LONG AS THOSE SALARIES DO NOT FALL BELOW THE MINIMUM SALARY SET NATIONALLY. DURING THE MEETING OF THE COMPENSATION AND BENEFITS COMMITTEE, MANAGEMENT RECOMMENDATIONS ARE REVIEWED AND FINAL SALARY CHANGES DETERMINED. THE COMMITTEE WILL MEET IN AN EXCUTIVE SESSION TO DISCUSS THE RECOMMENDATION OF THE AREA DIRECTOR RELATED TO SCOUT EXECUTIVE COMPENSATION WITH FINAL DETERMINATION BY THE COMMITTEE WHICH IS THEN SHARED WITH THE EXECUTIVE. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAIABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN RAFAEL, CALIFORNIA. Form 990, Part XI, Line 9 Intra Fund Transfer from Endowment = $43214 BOY SCOUTS OF AMERICA TRUST 225 WEST END AVENUE SAN RAFAEL CA 94901 237189347 ENDOWMENT CA 501(C)(3) 12A N/A false MARIN COUNCIL BOY SCOUT TRUST FUND 2 225 WEST END AVENUE SAN RAFAEL CA 94901 680323772 ENDOWMENT CA 501(C)(3) 12A N/A false false false false false false false false false false false false false false false false false false false false