2024-10-28T13:22:42-05:00 2023-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-01-01 951727660 ORANGE COUNTY COUNCIL 039 BOY SCOUTS OF AMERICA ORAN 7145468558 2 IRVINE PARK RD ORANGE CA 92869 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 7145468558 2024-10-23 1 1 MATTHEW PETROSKI P00853132 9257902600 2024-10-21 2023 2024-10-15 13:58:12Z RUSSELL ETZENHOUSER 2 IRVINE PARK RD ORANGE CA 92869 11181892 0 1761 X WWW.OCBSA.ORG X 1910 CA IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE (CONTINUED ON SCH. O)TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. DEVELOP TOMORROW'S LEADERS THROUGH ADVENTURE AND FUN ACTIVITIES THAT TEACH LIFE SKILLS. 54 54 320 4124 0 0 1733592 1985209 5506218 6621839 175601 209813 354000 388427 7769411 9205288 3613 20414 0 0 5235836 5788207 25921 24795 258865 5371898 5788630 10637268 11622046 -2867857 -2416758 40245789 40786811 4077570 4623473 36168219 36163338 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. IT IS THE MISSION OF THE ORANGE COUNTY COUNCIL, INC. BSA (CONTINUED ON SCH. O)TO SERVE AN EVER INCREASING NUMBER OF YOUTH BY MARSHALING THE COMMUNITY RESOURCES TO DEVELOP TOMORROW'S LEADERS TODAY THROUGH ADVENTURE AND FUN ACTIVITIES THAT INSTILL VALUES AND TEACH LIFE SKILLS. 0 0 1569602 14450 802969 ACTIVITIES: THIS REPRESENTS A WIDE VARIETY OF ACTIVITIES AND EVENTS INCLUDING DISTRICT EVENTS SUCH AS CAMPOREE, TRAINING FOR ADULT LEADERS AND ADULT LEADER RECOGNITION DINNER. ADDITIONALLY, COUNCIL SPONSORED EVENTS AND ACTIVITIES ARE INCLUDED SUCH AS SCOUTING PROGRAMS, ROWING, COMMISSIONER COLLEGE, VENTURING ACTIVITIES, EXPLORING ACTIVITIES, HIGH ADVENTURE TRAINING, NATIONAL YOUTH LEADERSHIP TRAINING, WOOD BADGE, SCOUT-O-RAMA, EAGLE SCOUT RECOGNITION DINNER AND THE COUNCIL ANNUAL DINNER. 7324811 5147911 CAMPING: THIS REPRESENTS EVENTS AND ACTIVITIES AT SCHOEPE SCOUT RESERVATION AT LOST VALLEY, OSO LAKE, NEWPORT SEA BASE AND THE IRVINE RANCH OUTDOOR EDUCATION CENTER. THOUSANDS OF YOUTH AND ADULTS USE OUR FACILITIES YEAR ROUND WHILE SPENDING TIME IN THE OUTDOORS AND LEARNING LIFELONG SKILLS. SPENDING TIME IN THE OUTDOORS IS A KEY TOOL TO DELIVERING THE PROGRAM THAT ALLOWS YOUTH TO HAVE POSITIVE EXPERIENCES WITH ADULT MENTORS. OUR FACILITIES PROVIDE A UNIQUE AND SAFE ATMOSPHERE FOR OUR YOUTH. 1046402 58093 DAY CAMPS: OUR DISTRICTS CONDUCT A CUB SCOUT DAY CAMP IN LOCATIONS AROUND THE COUNTY. MORE THAN 2,000 FIRST-FIFTH GRADERS ATTEND THIS WEEK-LONG ACTIVITY WITH THEIR PARENTS AND LEADERS WHICH ARE OFTEN HELD AT CITY PARK FACILITIES. SCOUTS ARE ABLE TO PLAY GAMES, MAKE CRAFTS, AND LEARN THE SAFTEY RULES AND SKILLS TO SHOOT ARCHERY AND BB GUNS. DAY CAMP FOR MANY IS THE HIGHLIGHT OF THEIR SCOUTING YEAR. HUNDREDS OF VOLUNTEERS HELP MAKE THIS PROGRAM POSSIBLE. 523200 5964 986673 REVENUE INCLUDES COUNCIL PROGRAM FEES, COUNCIL INSURANCE FEES, TRADING POST, VENDOR REBATES 523200 5964 986673 10464015 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 320 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 54 54 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MELISSA COE 7145468558 2 IRVINE PARK RD ORANGE CA 92869 DANIEL HAY CHAIRMAN OF THE BOARD 8.00 X X 0 0 0 WILLIAM BAKER EXECUTIVE VICE CHAIR 8.00 X X 0 0 0 TERRY ADAMS VICE CHAIR - ALUMNI 2.00 X X 0 0 0 GREG BECK VICE CHAIR - FUND DEVELOPMENT 2.00 X X 0 0 0 DENNIS COLE VICE CHAIR - EDUCATION 2.00 X X 0 0 0 KEVIN ELLIOTT VICE CHAIR - MARKETING 2.00 X X 0 0 0 MIKE KARN VICE CHAIR - DISTRICT OPERATIONS 2.00 X X 0 0 0 STUART LOWE VICE CHAIR - PROPERTIES 2.00 X X 0 0 0 JOE MUNDI VICE CHAIR - PROGRAM 2.00 X X 0 0 0 DAVID SMITH VICE CHAIR - PROGRAM DEV 2.00 X X 0 0 0 VALERIE VENEGAS VICE CHAIR - MEMBERSHIP RECRUITMENT 2.00 X X 0 0 0 PETER REYNOLDS TREASURER 2.00 X X 0 0 0 STEVEN BRADLEY COUNCIL COMMISSIONER 8.00 X X 0 0 0 LISA ARGYROS DIRECTOR 1.00 X 0 0 0 ROBERT ANDERSONSCHOEPE DIRECTOR 1.00 X 0 0 0 ROBERT BATMAN DIRECTOR 1.00 X 0 0 0 CARTER BOHN DIRECTOR 1.00 X 0 0 0 HEIDI BRAMLET DIRECTOR 1.00 X 0 0 0 DANIELLE DEGROOD DIRECTOR 1.00 X 0 0 0 MARK ENGSTROM DIRECTOR 1.00 X 0 0 0 ROBERT FRIEDMAN DIRECTOR 1.00 X 0 0 0 CHARLIE GALLAGHER DIRECTOR 1.00 X 0 0 0 DAVE GIDDENS DIRECTOR 1.00 X 0 0 0 VICTORIA GRAY DIRECTOR 1.00 X 0 0 0 DENNIS HARDIN DIRECTOR 1.00 X 0 0 0 DR HELEN STAINER DIRECTOR 1.00 X 0 0 0 DANA HOPPER DIRECTOR 1.00 X 0 0 0 DR JOHN HOVANESIAN DIRECTOR 1.00 X 0 0 0 JOE KOCH DIRECTOR 1.00 X 0 0 0 ED LAIRD DIRECTOR 1.00 X 0 0 0 JOHN LERCH DIRECTOR 1.00 X 0 0 0 TOM LING DIRECTOR 1.00 X 0 0 0 BRIAN LOCHRIE DIRECTOR 1.00 X 0 0 0 STEVE MENSINGER DIRECTOR 1.00 X 0 0 0 DR AL MIJARES DIRECTOR 1.00 X 0 0 0 DANA MYERSON DIRECTOR 1.00 X 0 0 0 JOHN NIELSEN DIRECTOR 1.00 X 0 0 0 NICHOLAS-VIET NGUYEN DIRECTOR 1.00 X 0 0 0 LAN QUOC NGUYEN DIRECTOR 1.00 X 0 0 0 CHARLES OSAKI DIRECTOR 1.00 X 0 0 0 DENNIS PERCELL DIRECTOR 1.00 X 0 0 0 ANTHONY PHOENIX DIRECTOR 1.00 X 0 0 0 DEIDRE PUJOLS DIRECTOR 1.00 X 0 0 0 NATHAN ROSENBERG DIRECTOR 1.00 X 0 0 0 TOM SALES DIRECTOR 1.00 X 0 0 0 DAVID SCHMID DIRECTOR 1.00 X 0 0 0 JEFF SIMANCEK DIRECTOR 1.00 X 0 0 0 DR STEPHEN SKAHEN DIRECTOR 1.00 X 0 0 0 MICHELLE STEEL DIRECTOR 1.00 X 0 0 0 ROBERT THIERGARTNER DIRECTOR 1.00 X 0 0 0 CHERYL WITHYCOMBE DIRECTOR 1.00 X 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 40.00 X 268740 0 22371 DENOVAN LINO DIRECTOR OF OUTDOOR ADVENTURE 40.00 X 138436 0 14956 PETER NYSTROM DIR. OF DEVELOPMENT/ASSIST 40.00 X 134075 0 11879 CHARLES WILSON DIR. OF FIELD SERVICES (START 9/23) 40.00 X 37405 0 4114 578656 0 53320 3 0 1 0 JITASA 1750 W FRONT STREET SUITE 200 BOISE ID 83702 ACCOUNTING 101637 1 340229 266685 1378295 49824 1985209 CAMPING 900099 5147911 5147911 ACTIVITIES 900099 802969 802969 COUNCIL SERVICES 900099 612866 612866 DAY CAMP 900099 58093 58093 6621839 263365 263365 79290 0 79290 79290 79290 1286756 1340308 -53552 -53552 -53552 0 340229 64670 -64670 -64670 942450 571626 370824 370824 MISCELLANEOUS 900099 2983 2983 2983 9205288 6995646 0 224433 20414 20414 631975 506464 56183 69328 4088819 3763886 280405 44528 389330 337393 40285 11652 277606 240665 30018 6923 400477 359678 30781 10018 44385 38154 3597 2634 171171 171171 24795 24795 89779 89779 187497 169773 13287 4437 17168 14115 1130 1923 128066 114694 9822 3550 851607 812348 29619 9640 467180 445152 16619 5409 236190 221823 10839 3528 112314 112314 1701296 1698064 2438 794 285789 219306 50158 16325 SUPPLIES 770612 768099 1462 1051 RENTAL AND MAINTENANCE 338122 308153 22610 7359 OTHER 253602 200866 33630 19106 RECOGNITION AND AWARDS 133852 112654 5333 15865 11622046 10464015 899166 258865 1370250 2275253 1726934 91367 82794 558125 143331 141099 202477 178380 44538323 23170138 24249637 21368185 12182673 14254242 287693 1920160 40245789 40786811 281015 407033 832297 1019952 606483 813969 239775 257318 2118000 2125201 4077570 4623473 X 29411530 29293448 6756689 6869890 36168219 36163338 40245789 40786811 -2416758 2411877 0 X 0 1 X 1 0 X 3037834 2578386 4480520 1733592 1985209 13815541 3037834 2578386 4480520 1733592 1985209 13815541 416883 13398658 523187 315925 231248 207055 342655 1620070 6565 6565 794869 140739 -17632 42719 2983 963678 16405854 30169680 0.81670 0.74410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 9707949 49953 2060134 362942 11455094 12052138 51111 -2393201 2099 9707949 10741286 42566 1680628 412342 12052138 11226987 20791 1208577 1715069 10741286 11498569 350388 1261908 1883878 11226987 0.81390 0.17640 0.00970 1 0 5876873 5876873 34668774 20621369 14047405 146629 116761 29868 3696325 2432008 1264317 149722 149722 21368185 ACCRUED SETTLEMENT CONTRIBUTION 2125201 2125201 X 11556750 2411877 7814 2419691 9137059 89779 -21550 68229 9205288 11561631 7814 21550 29364 11532267 89779 89779 11622046 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUNTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUND IS MADE UP OF FIVE FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT FUND INCLUDES BOTH DONOR RESTRICTED FUNDS AND UNRESTRICTED INVESTMENT FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO BE INCLUDED IN THE ENDOWMENT FUND. THE COUNCIL'S INVESTMENTS ARE GOVERNED BY A WRITTEN INVESTMENT POLICY, THE PRINCIPAL OBJECTIVE IS TO MAKE INVESTMENTS IN A THOUGHTFUL AND PRUDENT MANNER SO AS TO PRESERVE AND ENHANCE THE COUNCIL'S ABILITY TO PROVIDE FOR THE BENEFITS OF SCOUTING. THE OVERSIGHT OF THE INVESTMENT PORTFOLIO IS THE RESPONSIBILITY OF THE INVESTMENT COMMITTEE WHOSE MEMBERS ARE APPOINTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND SHALL ADMINISTER THE INVESTMENT PORTFOLIO IN COMPLIANCE WITH ALL WRITTEN POLICIES APPROVED BY THE BOARD. THE INVESTMENT COMMITTEE HAS CONTRACTED WITH AN INDEPENDENT TRUST COMPANY FOR THE PURPOSE OF MANAGING THE INVESTMENT AND REINVESTMENT OF FUND ASSETS IN A MANNER CONSISTENT WITH THE OVERALL INVESTMENT POLICY AS APPROVED BY THE BOARD. PART X, LINE 2: THE COUNCIL IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND CORRESPONDING STATE PROVISIONS. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSION WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2023 AND 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -21,550. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 21,550. X X X X 1 BIRKHOLM DIRECT 150 N SANTA ANITA AVE STE 300 ARCADIA CA 91006 MAIL SOLICITATIONS 0 31813 24795 7018 31813 24795 7018 CA GOOD SEA SCOUT 118674 118674 150 9031 700 2960 SPORTING CLAYS 90617 90617 4567 3978 1103 3 130938 130938 24752 8646 2150 6633 340229 340229 29469 21655 2850 10696 64670 -64670 1 0 0 SCHOLARSHIP TO PAY FOR NEW SCOUTS REGISTRATION FEES 137 14450 STAFF BSA MEMEBERSHIP 56 5964 PART I, LINE 2: ASSISTANT IS USED ONLY TO REGISTER NEW SCOUTS DURING SCOUT O RAMA WHICH IS MONTORED BY THE REGISTRAR THROUGH THE REGISTRATION PROCESS DURING SCOUT O RAMA. REGISTRATIONS FOR STAFF IS ALSO MONITORED BY THE REGISTRAR AND CONFIRMED BY THE ACCOUNTING STAFF. X X X X X 0 0 0 0 0 0 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 268740 0 0 0 0 0 8943 0 13428 0 291111 0 0 0 DENOVAN LINO DIRECTOR OF OUTDOOR ADVENTURE 138436 0 0 0 0 0 4648 0 10308 0 153392 0 0 0 X 11 24400 FMV X 1 4898 FMV X PROGRAM SUPPLIES 7 17476 FMV X EVENT SUPPLIES 1 3050 FMV 0 1 1 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: THE ORGANIZATION CONDUCTED VEHICLE DONATION PROGRAM THROUGH 3RD PARTY CONTRACTORS. YACHT FINDERS/WINDSEAKERS (BOAT DONATION) FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN RECOMMENDED FOR APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF MEMBERS, AT OUR ANNUAL STAFF PLANNING CONFERENCE, RECEIVE A VERBAL AND WRITTEN REVIEW OF THE CONFLICT OF INTEREST POLICY. ALL STAFF ARE REQUIRED TO SIGN A DOCUMENT STATING THEY HAVE REVIEWED AND UNDERSTAND THE POLICY, AND HAVE DISCLOSED ANY CONFLICTS, IF APPLICABLE. ALL BOARD MEMBERS, AT THE ANNUAL BUSINESS MEETING ARE GIVEN THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ALSO SIGN THAT THEY HAVE REVIEWED AND UNDERSTAND THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL HAS A VOLUNTEER COMPENSATION AND BENEFITS COMMITTEE WHO MEETS EACH YEAR TO REVIEW AND APPROVE THE COMPENSATION OF KEY COUNCIL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.