2025-02-19T10:11:42-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 951716783 BOY SCOUTS OF AMERICA VENTURA COUNTY COUNCIL BOYS 8054828938 509 E DAILY DRIVE CAMARILLO CA 93010 ANDREA MCCLELLAN SCOUT EXECUTIVE 8054828938 2025-02-19 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-02-18 2023 2025-03-06 01:10:19Z X ANDREA MCCLELLAN 509 E DAILY DRIVE CAMARILLO CA 93010 1938818 0 1761 X WWW.VCCBSA.ORG X 1980 CA THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 29 29 11 1020 0 0 659362 915807 126898 157549 -316070 73641 328804 360327 798994 1507324 1373 298083 0 0 704113 576169 0 0 63541 537288 536893 1242774 1411145 -443780 96179 2599533 2632420 242735 179443 2356798 2452977 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 1242031 298083 542179 TRADITIONAL SCOUTING CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS AVAILABLE FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADE, OR AGES 5 TO 10 YEARS OLD. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR YOUNG MEN AND NOW YOUNG WOMEN AGES 11 TO 18 YEARS OLD. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS, AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN DESIGNED TO HELP YOUNG ADULTS (AGES 13 TO 20) GROW INTO RESPONSIBLE AND CARING ADULTS THROUGH LEADERSHIP DRIVEN EDUCATIONAL AND RECREATIONAL EXPERIENCES. EXPLORING, A COEDUCATIONAL, CAREER-BASED PROGRAM FOR YOUTH AGES 13 TO 20 YEARS OLD. PROGRAMS OFFER CHARACTER AND CAREER PATH EDUCATION THROUGH ROLE MODELS AND GRADE SPECIFIC ACTION-ORIENTED LESSON PLANS. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON AMERICAN INDIAN TRADITIONS AND IS DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. IN 2023, 1573 REGISTERED YOUTH PARTICIPATED: 641 CUB SCOUTS, 791 BOY SCOUTS, 20 VENTURERS, 113 EXPLORERS AND 8 SEA SCOUTS. 1242031 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X ANDREA MCCLELLAN 8054828938 509 E DAILY DRIVE CAMARILLO CA 93010 BILL DUNDAS PAST PRESIDENT 2.00 X X 0 0 0 JEFF ZOOK PRESIDENT 4.00 X X 0 0 0 CLYDE ALLEN VICE PRESIDENT 1.00 X X 0 0 0 GIANCARLO HAMNER VICE PRESIDENT 1.00 X X 0 0 0 EVAN HESS VICE PRESIDENT 1.00 X X 0 0 0 BILL KLOPE JR MD VICE PRESIDENT 1.00 X X 0 0 0 JEFF LAWRENCE VICE PRESIDENT 1.00 X X 0 0 0 KATHY LAWRENCE VICE PRESIDENT 1.00 X X 0 0 0 STEVE SHINSKY VICE PRESIDENT 1.00 X X 0 0 0 DAVID WOLF VICE PRESIDENT (DECEASED 03/2023) 1.00 X X 0 0 0 JON YOUNG VICE PRESIDENT 1.00 X X 0 0 0 DAVID NICHOLS PAST PRESIDENT 1.00 X X 0 0 0 WILLIAM COLE TREASURER 4.00 X X 0 0 0 JUSTIN ALVAREZ DIRECTOR 1.00 X X 0 0 0 MATTHEW BOWEN DIRECTOR 1.00 X 0 0 0 DON CUTLER DIRECTOR 1.00 X 0 0 0 MARK FITZPATRICK DIRECTOR 1.00 X 0 0 0 KIRK FLITTIE DIRECTOR 1.00 X 0 0 0 KAYLA FOUNTAIN DIRECTOR 1.00 X 0 0 0 DAVID GRAVES DIRECTOR 1.00 X 0 0 0 TIM GRAY DIRECTOR 1.00 X 0 0 0 BILL GUY DIRECTOR 1.00 X 0 0 0 CHERYL KISTLER DIRECTOR 1.00 X 0 0 0 SCOTT MCARTHUR DIRECTOR 1.00 X 0 0 0 WARREN NELSON DIRECTOR 1.00 X 0 0 0 THELMA REEVES DIRECTOR 1.00 X 0 0 0 FRANK ROYER DIRECTOR 1.00 X 0 0 0 FRED SAGER DIRECTOR 1.00 X 0 0 0 JESSICE STEPP DIRECTOR 1.00 X 0 0 0 SHERIFF JAMES FRYHOFF DIRECTOR 1.00 X 0 0 0 GEORGE VILLALOBOS SCOUT EXECUTIVE/CEO 40.00 X 157856 0 28981 ANDREA MCCLELLAN SCOUT EXECUTIVE/CEO 40.00 X 82404 0 4953 240260 0 33934 1 0 1 0 0 677 118029 797101 915807 ACTIVITY REVENUE 812900 111536 111536 CAMPING REVENUE 721210 46013 46013 157549 73641 73641 33035 118029 57338 -24303 -24303 567091 374156 192935 192935 COUNCIL REGISTRATION F 900099 170162 170162 21533 21533 191695 1507324 542179 0 49338 297198 297198 885 885 274194 242387 15629 16178 201565 178183 11489 11893 47838 42289 2727 2822 11328 10015 646 667 41244 36460 2351 2433 39543 39543 21869 15355 3201 3313 20634 12130 358 8146 13874 12264 791 819 91270 87973 1620 1677 13506 7193 6228 85 11886 8408 3010 468 532 471 30 31 29563 29563 56948 52819 2029 2100 46270 34555 9409 2306 SUPPLIES 111600 103497 2820 5283 RECOGNITION AWARDS 15566 13386 742 1438 EQUIPMENT RENT AND MAIN 6158 5659 245 254 57674 51341 2705 3628 1411145 1242031 105573 63541 1045435 961301 24485 220446 6335 7786 89269 88018 124547 36113 2971207 1665457 1309462 1305750 0 13006 2599533 2632420 76015 57857 95417 59205 71303 49262 0 13119 242735 179443 X 2244900 2342881 111898 110096 2356798 2452977 2599533 2632420 96179 0 X 0 1 X 1 0 X 658519 235012 529751 659362 915807 2998451 1751151 46966 183722 126898 157549 2266286 211775 624124 675993 758786 2270678 2409670 493753 1337597 1462253 1832142 7535415 9000 9000 0 9000 9000 7526415 30000 38646 36636 73641 178923 30000 38646 36636 73641 178923 104449 104449 86523 1431449 1517972 2526193 636848 2805682 1462253 1905783 9336759 0.80610 0.82880 0.01920 0.01440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1083565 298793 49190 11288 1420260 1181104 2700 -87706 12533 1083565 1142280 1600 103599 61636 4739 1181104 1126773 1375 23376 9244 1142280 957529 28600 175679 27901 7134 1126773 0.65070 0.34920 0.00010 0 1 1 593762 593762 2037958 1441889 596069 275157 217908 57249 64330 5660 58670 1305750 FINANCE LEASE LIABILITY 13119 13119 X PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL HAS A BOARD APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM THE ENDOWMENT FUND. AS OF DECEMBER 31, 2018, THE BOARD APPROVED SPENDING POLICY WAS 5.00% OF THE MARKET VALUE OF ENDOWMENT FUND ASSETS AVERAGE MARKET VALUE OVER THE PRECEDING THREE YEARS AS OF MARCH 31ST. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. SHOOTOUT 83551 59635 23916 14145 6302 3342 DINNER GALA 67513 58394 9119 7227 16144 3970 6208 1 151064 118029 33035 21372 22446 3970 9550 57338 -24303 0 BOY SCOUTS OF AMERICA COUNCIL TRUST 509 E DAILY DRIVE CAMARILLO CA 93010 956142341 501(C)3 297198 0 GENERAL SUPPORT 1 0 X 0 0 0 0 0 0 0 0 0 GEORGE VILLALOBOS SCOUT EXECUTIVE/CEO 156918 0 0 0 938 0 5054 0 23927 0 186837 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JEFF LAWRENCE AND KATHY LAWRENCE HAVE A FAMILY RELATIONSHIP. 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 B, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER AND SCOUT EXECUTIVE/CEO PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURES FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP, PERSONAL, FINANCIAL, OR OTHERWISE, EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT, WORKING WITH THE SCOUT EXECUTIVE AND TREASURER, ESTABLISHES COMPENSATION PACKAGES FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES) THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 509 E. DAILY DRIVE, CAMARILLO, CALIFORNIA 93010. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS FORM 990T, THE ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND MINUTES OF EXECUTIVE BOARD MEETINGS. FORM 990, SECTION B, AMENDED RETURN AT THE TIME OF ORIGINAL FILING THE AUDITED FINANCIAL STATEMENTS FOR BOY SCOUTS OF AMERICA VENTURA COUNTY COUNCIL WERE NOT FINALIZED. THEREFORE, AREAS OF THE TAX RETURN WHICH INCLUDE FINANCIAL INFORMATION HAVE BEEN AMENDED TO REFLECT FINAL AUDITED FINANCIAL INFORMATION INCLUDING: FORM 990 - PARTS I, III, IV, VIII, IX, X, XI, AND XII SCHEDULE A - PART III SCHEDULE D - PART V, VI, X, XIII SCHEDULE G - PART II BOY SCOUTS OF AMERICA COUNCIL TRUST 509 E DAILY DRIVE CAMARILLO CA 93010 956142341 SUPPORT VENTURA COUNTY COUNCIL CA 501(C)(3) LINE 12A, I BOY SCOUTS OF AMERICA VENTURA COUNTY COUNCIL 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUTS OF AMERICA COUNCIL TRUST B 297198 CASH