2024-11-14T15:39:41-08:00 2023-12-31 454123537 MUELLER & STROSBERG LLP 1865 PLEASANT VALLEY AVE OAKLAND CA 94611 990 2023-01-01 237189347 BOY SCOUTS OF AMERICA TRUST FUND 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 MICHAEL DYBECK 225 WEST END AVENUE SAN RAFAEL CA 94901 4488 false X WWW.BOYSCOUTS-MARIN.ORG X 1949 CA PROMOTE THE SCOUTING PROGRAM IN MARIN COUNTY, CALIFORNIA 8 8 0 0 0 0 14392 4488 0 14392 4488 0 0 0 0 141 1879 1879 14392 2609 198378 176489 0 198378 176489 PROMOTE THE SCOUTING PROGRAM IN MARIN COUNTY, CALIFORNIA. false false 1636 THE MARIN COUNCIL BOY SCOUTS OF AMERICA DEPENDS ON CONTRIBUTIONS AND CAMP OPERATIONS FOR THE NECESSARY INCOME TO RUN THE PROGRAMS. DURING CERTAIN OPERATIONAL PERIODS DURING THE FISCAL YEAR, THERE MAY BE A SHORTFALL OF POSITIVE REVENUES TO RUN THE OPERATING ACTIVITIES OF THE ORGANIZATION. ACCORDINGLY, INTEREST EARNED BY THE MARIN COUNCIL BOY SCOUT TRUST FUND IS USED TO SUPPLEMENT THE OPERATIONAL ACTIVITIES OF THE BOY SCOUTS OF AMERICA 35 MARIN COUNCIL. THE SCOUTING PROGRAM REACHES ABOUT 2,000 YOUTH IN MARIN COUNTY, MANY OF THEM IN OUTREACH PROGRAMS. 1636 true false false false false false false false false false false false false false false true false true false false false false false false false 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 0 false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X MICHAEL DYBECK 4154541081 225 WEST END AVENUE SAN RAFEAL CA 94901 MICHAEL DYBECK SOCUT EXEC/CEO 40.00 40.00 X X 0 167340 15058 NESTOR SCHNASSE Trustee 3.00 0.00 X 0 0 0 WILLIAM BARTON Trustee 3.00 0.00 X 0 0 0 JEFF CLARK Trustee 3.00 0.00 X 0 0 0 PHIL CASSOU Trustee 3.00 0.00 X 0 0 0 RUSS KETRON Trustee 3.00 0.00 X 0 0 0 DAVID GOODMAN Trustee 3.00 0.00 X 0 0 0 LYNN O'MALLEY TAYLOR Trustee 3.00 0.00 X 0 0 0 167340 15058 0 false true true 0 0 0 4488 4488 0 0 0 0 0 0 0 0 4488 4488 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1879 1636 102 141 0 0 0 0 0 0 0 0 0 0 0 0 0 1879 1636 102 141 198378 0 176489 0 0 0 0 0 0 0 0 0 0 0 0 0 198378 176489 0 0 X -369724 -119933 568102 296422 198378 176489 198378 176489 X 2609 9694 -34192 X false true X true false X X 1 BOY SCOUTS OF AMERICA 35 MARIN COUN 941156323 10 false 0 0 1 0 true false false false false false false false false false false false false false false true false 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 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 SEPARATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, THE ORGANIZATION WILL CALCULATE, ACCRUE AND REMIT THE APPLICABLE TAX LIABILITY. false false false false false false false false false MICHAEL DYBECK SOCUT EXEC/CEO 167340 15058 182398 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 C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE 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 INTERFUND TRANSFER = -$34192 BOY SCOUTS OF AMERICA 35 MARI 225 WEST END AVENUE SAN RAFAEL CA 94901 941156323 SCOUTING CA 501(C)(3) 509(A)(2) N/A false MARIN COUNCIL BOY SCOUT TRUST FUND NO2 225 WEST END AVENUE SAN RAFAEL CA 94901 680323772 SUPPORT MARIN COUNCIL BOY SCOUTS CA 501(C)(3) 509(A)(1) BOY SCOUTS OF AMERICA 35 MARIN COUNCIL false false false false false false false false false false false false false false false false false false false false