2023-11-14T16:11:46-08:00 2022-12-31 261589090 Mueller Yuva Osterman Rasmusson LLP 225 E 4th Ave Eugene OR 97401 990 2022-01-01 930391555 Oregon Trail Council Inc Boy Scouts of America 697 OREG 5414854433 2525 Martin Luther King Jr Blvd Eugene OR 97401 Robert L Macluan Scout Exec.-Interim 2023-11-14 true Robert L Macluan 999009999 true Kerry Rasmusson P00544353 5413441100 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Robert L Macluan 1636437 false X www.otcbsa.org X 1944 OR 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 them in Scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the Boy Scouts of America. 37 37 57 778 0 672574 644231 394557 433570 19215 39508 1016199 258885 2102545 1376194 15087 12407 0 794581 797718 0 173119 535119 568528 1344787 1378653 757758 -2459 11425353 10756319 241279 385829 11184074 10370490 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 them in Scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the Boy Scouts of America. false false 1092597 12407 433570 BOY SCOUT CAMPING AND OTHER RELATED ACTIVITIES WHICH PROMOTE THE SCOUTING PROGRAM OF TEACHING YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING IN SCOUT CRAFTS, AND TEACHING PATRIOTISM AND COURAGE. 1092597 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 14 0 true 57 true false false false false false true true false 0 false false false false false false false X 37 37 false false false false true true true true false false true true true true true true true true true true false OR X Steve Anderson 5414854433 2525 Martin Luther King Jr Blvd Eugene OR 97401 Scott Impecoven Executive Dir. 40.00 0.00 X X 124896 0 14802 Gary Wildish Vice President 2.00 0.00 X X 0 0 0 Kevin Bell Treasurer 2.00 0.00 X X 0 0 0 Dalton Milburn Board Member 2.00 0.00 X 0 0 0 Deb Reid Board Member 2.00 0.00 X 0 0 0 Dallas Carter Board Member 2.00 0.00 X 0 0 0 Phil Westover Board Member 2.00 0.00 X X 0 0 0 Doug Feldkamp Board Member 2.00 0.00 X X 0 0 0 Steve Wildish Board Member 2.00 0.00 X X 0 0 0 Donnita Bassinger Vice President 2.00 0.00 X X 0 0 0 Andy LaTomme Vice President 2.00 0.00 X X 0 0 0 John A Anderson Past President 2.00 0.00 X X 0 0 0 Rob Laney Board Member 2.00 0.00 X 0 0 0 Debi Creager Board Member 2.00 0.00 X 0 0 0 Randy Hill President 2.00 0.00 X X 0 0 0 Greg Evans Board Member 2.00 0.00 X 0 0 0 Ron Doan Board Member 2.00 0.00 X 0 0 0 Ross Penhallegon Board Member 2.00 0.00 X 0 0 0 Paul Kelly Board Member 2.00 0.00 X 0 0 0 Jackson McCullough Board Member 2.00 0.00 X 0 0 0 Hector Rodriquez Board Member 2.00 0.00 X 0 0 0 Claudette McWilliams Board Member 2.00 0.00 X 0 0 0 Matt Snyder Board Member 2.00 0.00 X 0 0 0 Dan Bouck Board Member 2.00 0.00 X 0 0 0 Damian Pitts Board Member 2.00 0.00 X X 0 0 0 Niles Hanson Board Member 2.00 0.00 X 0 0 0 Kelly Brown Board Member 2.00 0.00 X 0 0 0 Bart Sherman Board Member 2.00 0.00 X 0 0 0 Pete Knight-Sheen Board Member 2.00 0.00 X 0 0 0 Mark Rauch Board Member 2.00 0.00 X 0 0 0 Jeff Elder Board Member 2.00 0.00 X 0 0 0 Melvin F Mead Board Member 2.00 0.00 X 0 0 0 Jerry Rouleau Board Member 2.00 0.00 X 0 0 0 Brent Lanz Board Member 2.00 0.00 X 0 0 0 Shannon Nill Vice President 2.00 0.00 X X 0 0 0 Chris Minor Board Member 2.00 0.00 X 0 0 0 Christopher Valentine Board Member 2.00 0.00 X X 0 0 0 124896 14802 1 false false false 0 7851 67728 568652 43594 644231 Activity Revenue 713990 36032 36032 Camping Fees 713990 284775 284775 Other 900099 112763 112763 433570 39508 39508 0 0 0 0 83791 67728 49173 34618 34618 0 296584 211070 85514 85514 Investment Gains K-1 523000 138753 138753 138753 1376194 657837 74126 0 12407 12407 0 0 136325 107479 11383 17463 0 491043 368568 42099 80376 0 118523 89793 10034 18696 51827 39470 4359 7998 0 6677 2606 3449 622 40332 15740 20837 3755 0 0 0 0 0 0 0 0 105453 96023 3327 6103 29621 23674 2098 3849 0 4428 3235 421 772 0 0 83547 69945 4798 8804 20449 15809 1637 3003 Supplies 155450 149690 527 5233 Other 36923 29429 2644 4850 National Charter Fee 26876 26876 TELEPHONE 22007 17007 1764 3236 36765 24846 3560 8359 1378653 1092597 112937 173119 63473 53985 2791524 4274568 11362 5666 15934 26688 0 0 0 159154 135063 50877 97752 4892657 2605201 2248560 2287456 5604932 3014541 0 0 0 479537 860600 11425353 10756319 37442 48129 27440 88926 176397 248774 241279 385829 X 9410714 8611604 1773360 1758886 11184074 10370490 11425353 10756319 -2459 -811125 X false true X true false X 720120 785897 930035 672574 687825 3796451 0 0 720120 785897 930035 672574 687825 3796451 0 3796451 60098 60159 56454 19215 39508 235434 30406 14620 3226 45411 34618 128281 0 4160166 3990610 0.91260 0.91460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7220760 62485 -618032 3450201 22360 3192652 6363181 40615 1169651 314230 38457 7220760 5880856 4700 812383 297230 37528 6363181 5141645 62515 972208 261676 33836 5880856 5603645 9189 -166458 281230 23501 5141645 true false false 802580 802580 3090771 1751565 1339206 600340 560529 39811 30411 22256 8155 368555 270851 97704 2287456 Construction in Progress 773411 Operating Lease - Right of Use Assets 87189 860600 Funds on behalf of others 149778 Operating lease liabilities 87279 Other 11717 248774 X 565069 -811125 -811125 1376194 1376194 4520329 3141676 3141676 1378653 1378653 Part V, Line 4: Intended uses of the endowment fund. PROMOTING THE SCOUTING PROGRAM OF TEACHING YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING IN SCOUT CRAFTS, AND TEACHING PATRIOTISM AND COURAGE. Part X : FIN48 Footnote Note 1 - Income TaxesThe Council is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes. The Council is subject to federal income tax on any unrelated business taxable income. There were no unrelated business activities during the years ended December 31, 2022 and 2021. 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 discussions with outside experts. No uncertain tax positions were identified by the Council as of December 31, 2022 and 2021. Part XII, Line 2d: Other expenses and losses per audited F/S Contribution to Settlement Trust Escrow $3141676 false Auction 100919 67728 33191 17959 Special Events 50600 50600 4199 27015 151519 67728 83791 4199 44974 49173 34618 false 0 0 Camper Assistance & Scholarships 25 12407 FMV Camp Tuition Waivers X Auction Items 89 43594 FMV false false false Form 990, Part VI, Section A, Line 6 The corporate membership of the council is composed of active members. The active members of the council consist of Chartered Organizations Representatives and Members at Large. Chartered Organization Representatives shall represent organizations operating Scouting units. Each chartering organization has one representative or one vote.(Therefore, BSA is a consortium of many organizations.)Members at Large include persons chosen from various business, civic, educations, professional and religious affiliations known commonly as the Executive Board. Form 990, Part VI, Section A, Line 7a The two groups of members (chartered organizations representatives and members at large) meet annually to approve the slate of officers and executive board. Form 990, Part VI, Section A, Line 7b Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transact such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate. Form 990, Part VI, Section A, Line 8b No committee with authority to act on behalf of governing body. Form 990, Part VI, Section B, Line 11b To be reviewed by the council treasurer, executive committee and executive board prior to filing. The officers or full board meet monthly to review financial statements and conduct other business. Form 990, Part VI, Section B, Line 12c A copy of the conflict of interest policy is provided annually to each board member.Any conflicts are to be noted to management. Form 990, Part VI, Section B, Line 15a The local BSA Council receives a market comparability study performed at the behest of the national Boy Scouts of America organization. The study analysis includes a detailed review of policies and guidelines for the following elements of total compensation:1) Base salary program2) Retirement benefits3) Health and welfare benefits4) Ancillary benefitsAppropriate marketplace survey data are used to demonstrate that each component of the compensation program is consistent with market practice, and includes cost-of-living comparisons for each region in the country. Form 990, Part VI, Section B, Line 15b See 15a Form 990, Part VI, Section C, Line 19 Available upon request