2023-07-17T07:46:55-05:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 941156254 BOY SCOUTS OF AMERICA 55 SILICON VALLEY MONTEREY BAY COUNCIL BOYS 4086388300 970 W JULIAN STREET SAN JOSE CA 95126 ERIC TARBOX SCOUT EXECUTIVE 4086388300 2023-07-12 1 ERIC TARBOX 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-06-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIC TARBOX 970 W JULIAN STREET SAN JOSE CA 95126 8970982 0 1761 X WWW.SVMBC.ORG X 1967 CA TO PREPARE YOUTH TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 57 57 95 3782 0 0 3347800 3260437 1091583 1464949 3870591 894662 2843032 506594 11153006 6126642 31891 25162 0 0 2886838 2980157 8939 54762 693486 3003372 3256382 5931040 6316463 5221966 -189821 53602889 40553729 11848682 3107191 41754207 37446538 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT. 0 0 5160756 25162 2081131 SCOUTING ACTIVITY HAS EXISTED IN SANTA CLARA COUNTY AS EARLY AS 1915 WHEN TROOP 2 IN LOS GATOS WAS FIRST CHARTERED BY THE NATIONAL COUNCIL. MORE THAN 90 YEARS LATER, SCOUTING CONTINUES TO GROW WITH OUR GREAT VALLEY. THE MISSION OF THE SILICON VALLEY MONTEREY BAY COUNCIL, BOY SCOUTS OF AMERICA, IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. AS ONE OF 250 AUTONOMOUS COUNCIL OF THE BOY SCOUTS OF AMERICA, THE SILICON VALLEY MONTEREY BAY COUNCIL IS RESPONSIBLE FOR CARRYING OUT THIS MISSION IN THE COUNTIES OF SANTA CLARA, MONTEREY, SANTA CRUZ, AND SAN BENITO. WE ARE COUNCIL #055 IN THE NATIONAL SERVICE TERRITORY 3 OF THE BOY SCOUTS OF AMERICA. 5160756 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 16 0 95 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 57 57 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X ERIC TARBOX 4086388300 970 W JULIAN STREET SAN JOSE CA 95126 JASON STEIN SECRETARY, SCOUT EXEC. (TERMED JUNE) 50.00 X X 221391 0 13263 MARK LAZZARINI PRESIDENT 4.00 X X 0 0 0 CARMEN FULLER COUNCIL COMMISSIONER 4.00 X X 0 0 0 STEPHEN HECKENMEIER TREASURER 4.00 X X 0 0 0 MIKE CATELANI ASSISTANT TREASURER 4.00 X X 0 0 0 JON BALL VP BOARD DEVELOPMENT 4.00 X X 0 0 0 FRED BISMONTE VP CUSTOMER RELATIONS 4.00 X X 0 0 0 BOB WEDIG VP ENDOWMENT 4.00 X X 0 0 0 MICHAEL GABLER VP FIELD OPERATIONS 4.00 X X 0 0 0 CHRIS MCGUGAN VP FINANCIAL DEVELOPMENT 4.00 X X 0 0 0 HAL HENDRICKSON VP MARKETING 4.00 X X 0 0 0 DAVID LO VP MEMBERSHIP/RELATIONSHIP 4.00 X X 0 0 0 KATHI LUCAS VP PROGRAM 4.00 X X 0 0 0 TODD TREKELL VP PROPERTIES 4.00 X X 0 0 0 DICK NOACK LEGAL COUNCIL 4.00 X X 0 0 0 DAVID ADAMSKI BOARD MEMBER 2.00 X X 0 0 0 PETER BAIRD BOARD MEMBER 2.00 X X 0 0 0 KEN BOWER BOARD MEMBER 2.00 X 0 0 0 PAUL BRANNON BOARD MEMBER 2.00 X 0 0 0 EVE BRASFIELD BOARD MEMBER 2.00 X 0 0 0 JAMES BRENNER BOARD MEMBER 2.00 X 0 0 0 RICHARD BRENNER BOARD MEMBER 2.00 X 0 0 0 KRISTY BURCHARD DISTRICT CHAIR 2.00 X 0 0 0 STEVE CARDINALLI DISTRICT CHAIR 2.00 X 0 0 0 ED CHANG BOARD MEMBER 2.00 X 0 0 0 PETER CHUI BOARD MEMBER 2.00 X 0 0 0 WAYNE CUNNINGHAM DISTRICT CHAIR 2.00 X 0 0 0 JEFF CUSHMAN BOARD MEMBER 2.00 X 0 0 0 MARY DAMM BOARD MEMBER 2.00 X 0 0 0 GEORGE DENISE BOARD MEMBER 2.00 X 0 0 0 CHUCK E ERICKSON BOARD MEMBER 2.00 X 0 0 0 DOUG ERICKSON BOARD MEMBER 2.00 X 0 0 0 CRAIG FARRER DISTRICT CHAIR 2.00 X 0 0 0 DAVID GINSBORG BOARD MEMBER 2.00 X 0 0 0 DAVID HOLT BOARD MEMBER 2.00 X 0 0 0 ALAN JEPSEN BOARD MEMBER 2.00 X 0 0 0 DON CHAPIN JR BOARD MEMBER 2.00 X 0 0 0 DAN KNAPPENBERGER BOARD MEMBER 2.00 X 0 0 0 BRYAN KRAMER BOARD MEMBER 2.00 X 0 0 0 DAN KRENT DISTRICT CHAIR 2.00 X 0 0 0 TOM P LACKOVIC BOARD MEMBER 2.00 X 0 0 0 TERRY LANIER BOARD MEMBER 2.00 X 0 0 0 RICK LEISINGER BOARD MEMBER 2.00 X 0 0 0 PETER LEMON BOARD MEMBER 2.00 X 0 0 0 MICHAEL MAHER DISTRICT CHAIR 2.00 X 0 0 0 TIM MCLAUGHLIN BOARD MEMBER 2.00 X 0 0 0 MICHAEL NGUYEN BOARD MEMBER 2.00 X 0 0 0 DAVE OKAMURA BOARD MEMBER 2.00 X 0 0 0 KAREN PECK BOARD MEMBER 2.00 X 0 0 0 ANDY RATERMANN BOARD MEMBER 2.00 X 0 0 0 DAN RUSANOWSKY BOARD MEMBER 2.00 X 0 0 0 ROBERT SAPIEN DISTRICT CHAIR 2.00 X 0 0 0 ARVIND SINGH BOARD MEMBER 2.00 X 0 0 0 SHENG SONG DISTRICT CHAIR 2.00 X 0 0 0 BILL TEBBE BOARD MEMBER 2.00 X 0 0 0 JEFF THOMPSON BOARD MEMBER 2.00 X 0 0 0 BOBBY TODA BOARD MEMBER 2.00 X 0 0 0 MICHAEL WARREN BOARD MEMBER 2.00 X 0 0 0 ERIC TARBOX SCOUT EXECUTIVE (BEG. AUGUST) 50.00 X 231451 0 23409 HEATHER LERNER DIRECTOR OF DEVELOPMENT 50.00 X 189570 0 15609 MICHAEL WILSON DIRECTOR OF SUPPORT SERVICES 50.00 X 169654 0 5110 MARCELL VARGAS DISTRICT DIRECTOR 50.00 X 126758 0 15299 938824 0 72690 5 0 1 0 BRANNON CORPORATION 10492 DOUGHERTY AVE MORGAN HILL CA 95037 CONSTRUCTION SERVICES 135000 1 1501 1057100 18371 2183465 131668 3260437 CAMPING REVENUE 713990 1101347 1101347 ACTIVITY REVENUE 713990 281589 281589 SCOUT SHOP RENTAL 713990 82013 82013 1464949 290252 290252 2601574 1000 1998164 0 603410 1000 604410 604410 134373 1057100 243961 -109588 -109588 1030333 602215 428118 428118 188064 188064 188064 6126642 2081131 0 785074 25162 25162 694693 460002 124859 109832 1729382 1601713 30354 97315 229013 194801 14033 20179 113182 102172 2731 8279 213887 184355 12461 17071 13631 12908 305 418 109492 22432 84275 2785 54762 54762 135208 135208 171124 157951 3121 10052 57970 48595 3956 5419 222561 110835 5878 105848 3438 2831 256 351 545683 491636 11532 42515 129544 86662 5993 36889 22498 16068 933 5497 87454 87454 706545 694417 5117 7011 178256 173980 1804 2472 SUPPLIES 410161 298210 1475 110476 RECOGNITION AWARDS 288441 236691 10065 41685 RENT AND MAINTENANCE OF 86368 78066 3369 4933 BAD DEBT 4313 1369 124 2820 83695 72446 4372 6877 6316463 5160756 462221 693486 8129505 1853206 295236 662054 396644 152085 776513 108536 20056 18192 104834 124793 23575120 3500110 20155085 20075010 23717770 17552607 7246 7246 53602889 40553729 11127043 2131832 181352 392170 540287 583189 11848682 3107191 X 27853141 25350246 13901066 12096292 41754207 37446538 53602889 40553729 -189821 -4320334 202486 0 X 0 1 X 1 0 X 2923235 3202673 2415945 3347800 3260437 15150090 2923235 3202673 2415945 3347800 3260437 15150090 1154228 13995862 335057 387516 389160 217211 290252 1619196 16769286 24213567 0.83460 0.91390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21697838 656115 -3426674 1204264 135208 17587807 22566391 3855728 4833073 9410530 146824 21697838 20654782 66805 2819203 974399 22566391 10635007 7542681 3084414 607320 20654782 11584434 34555 -413870 570112 10635007 0.37570 0.22030 0.40400 1 0 5915956 5915956 15738191 2653824 13084367 65865 32932 32933 1855108 813354 1041754 20075010 X 1960886 -4320334 289786 -4030548 5991434 135208 135208 6126642 6268555 87300 87300 6181255 135208 135208 6316463 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 AND THE FUNDS ARE NOT AVAILABLE FOR OPERATING PURPOSES. 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 ADOPTED A BOARD-APPROVED SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM THE ENDOWMENT FUND. AS OF DECEMBER 31, 2022 AND 2021, THE BOARD APPROVED SPENDING POLICY WAS 5% OF THE PRIOR 3 YEARS ROLLING ENDING MARKET VALUE, NOT TO REDUCE THE FAIR MARKET VALUE BELOW THE CORPUS. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 5% ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. 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. X X X X X 1 ALLA ZELTSER 100 BEACH VILLA LANE APTOS CA 95003 VARIOUS ACTIVITIES 0 120000 25000 95000 MARK MCHADDON PO BOX 550 WORTHINGTON PA 16262 VARIOUS ACTIVITIES 0 25000 7500 17500 ALLEGIANCE FUNDRAISING LLC PO BOX 9132 FARGO ND 581069132 VARIOUS ACTIVITIES 0 15000 12329 2671 160000 44829 115171 CA DISTINGUISHED CITIZENS DINNER 501465 492165 9300 11701 44903 3200 830 SPORTING CLAYS 249095 240895 8200 14268 93813 11 440913 324040 116873 16631 46385 12230 1191473 1057100 134373 28332 105556 3200 106873 243961 -109588 SCHEDULE G, PART I, LINE 2B, COLUMN (V) PAYMENTS DESCRIBED EARLIER ON THE FORM 990, SCHEDULE G TO SEVERAL PROFESSIONAL FUNDRAISERS WERE TO ASSIST THE ORGANIZATIN IN GROWING THEIR ENDOWMENT AND GENERAL OPERATING FUNDS. MARK MCHADDEN PERFORMED WORK BY MAIL, INTERNET/EMAIL, PHONE AND IN-PERSON SOLICITATION OF FOUNDATIONS AND GRANTS FOR DONATIONS TO OUR ENDOWMENT AND GENERAL OPERATING FUND. ALLA ZELTZER PERFORMED SPECIAL FUNDRAISING EVENT TASKS TO SOLICIT FUNDS FOR GENERAL OPERATING FUNDS. ALLEGIANCE FUNDRAISING IS A MAILING AND DONOR LIST CONSULTANT THAT ASSISTED WITH BULK MAILING SOLICITATION PROJECTS. 1 CAMPERSHIPS, LITERATURE, AND REGISTRATION ASSISTANCE 45 25162 PART I, LINE 2: THE COUNCIL AWARDS GRANT FUNDS TO SCOUTS THAT CANNOT PAY THE ENTIRE CAMP FEE IN WHOLE. X X X X 0 0 0 0 0 0 0 0 0 ERIC TARBOX SCOUT EXECUTIVE (BEG. AUGUST) 230407 0 0 0 1044 0 4313 0 19096 0 254860 0 0 0 JASON STEIN SECRETARY, SCOUT EXEC. (TERMED JUNE) 220973 0 0 0 418 0 6720 0 6543 0 234654 0 0 0 HEATHER LERNER DIRECTOR OF DEVELOPMENT 166541 0 22500 0 529 0 4125 0 11484 0 205179 0 0 0 MICHAEL WILSON DIRECTOR OF SUPPORT SERVICES 154519 0 15000 0 135 0 5110 0 0 0 174764 0 0 0 PAUL BRANNON OWNER OF BRANNON CORPORATION, PROVIDING CONSTRUCTION SERVICES 135000 CONSTRUCTION SERVICESTHIS TRANSACTION WAS REVIEWED BY THE BOARD PURSUANT TO CONFLICT OF INTEREST POLICIES AND APPROVED TO ENGAGE IN A CONSTRUCTION CONTRACT WITH THE BOARD MEMBER. 0 X 2 1770 X EQUIPMENT 4 44301 FMV X PROGRAM SUPPLIES 6 28928 FMV X AUCTION ITEMS 6 26607 FMV X EQUIPMENT RENTAL 14 26167 FMV X SUBSCRIPTIONS 1 2880 FMV X UTILITIES 1 1015 FMV 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL'S TAX PREPARERS PROVIDE A DRAFT OF THE FORM 990 TO THE COUNCIL'S MANAGEMENT FOR REVIEW. UPON RECEIVING APPROVAL FROM MANAGEMENT, THE TAX PREPARERS PRESENT THE RETURN TO THE BOARD OF DIRECTORS TO ADDRESS HIGH LEVEL ISSUES AND COMMENTS. AFTER THE PRESENTATION, THE BOARD OF DIRECTORS REVIEWS THE RETURN IN DETAIL AND GIVES THEIR FEEDBACK. AFTER THE BOARD OF DIRECTORS' COMMENTS HAVE BEEN ADDRESSED, THE RETURN GOES BACK TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE TAX PREPARERS ARE THEN GIVEN AUTHORIZATION TO FINALIZE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE COUNCIL REQUIRES THE BOARD OF DIRECTORS TO SIGN AN ACKNOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY ANNUALLY. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY RELATED PARTY. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE THEIR INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. THEY SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL'S COMPENSATION COMMITTEE IS RESPONSIBLE FOR REVIEWING AND APPROVING SALARIES. THE COMMITTEE EVALUATES THE COMPENSATION SURVEY RECEIVED FROM THE NATIONAL OFFICE, WHICH COMPARES SALARIES FOR SIMILAR POSITIONS IN THE AREA. BASED ON THIS INFORMATION THE COMMITTEE DETERMINES THE PROPRIETY OF THE COUNCIL SALARIES AND EMPLOYMENT CONTRACTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUESTS ONLY.