2023-07-20T13:45:00-05:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 941156255 SEQUOIA COUNCIL INC 27 SEQUOIA SEQU 5593202100 6005 N TAMERA AVENUE FRESNO CA 93711 TIM THOMTON CEO/SCOUT EXECUTIVE 5593202100 2023-07-17 1 TIM THOMTON 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-07-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TIM THOMTON 6005 N TAMERA AVENUE FRESNO CA 93711 5893295 0 1761 X WWW.SEQBSA.ORG X 1965 CA THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICAN 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. 32 32 89 800 0 0 823616 3706620 1101956 1808691 0 12541 156647 214149 2082219 5742001 63 510509 0 0 843410 1001420 0 0 76987 1492192 1832121 2335665 3344050 -253446 2397951 11483616 12348338 2341298 979770 9142318 11368568 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICAN 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. 0 0 2650233 510509 1766727 SUMMER CAMPING PROGRAM:OPERATION OF LONG-TERM CAMPING FACILITIES FOR SCOUTS AND DAY CAMPS FOR CUB SCOUTS. DURING 2022, THE COUNCIL SERVED OVER 2,400 YOUTH AT CAMP CHAWANAKEE AND OVER 3,000 CAMPERS THROUGH MULTIPLE CAMP AND LEADERSHIP TRAINING OPPORTUNITIES. 305653 0 203758 DIRECT SERVICE TO SCOUTING UNITS:PROVIDES PROFESSIONAL AND SUPPORT STAFF SERVICES FOR UNIT ORGANIZATIONS; VOLUNTEER RECRUITING AND TRAINING (INCLUDING MATERIALS); AND SPECIAL ACTIVITIES. 2955886 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 3 0 89 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JITASA 5593202100 6005 N TAMERA AVENUE FRESNO CA 93711 RICHARD SCHNEIDER PRESIDENT 4.00 1.00 X X 0 0 0 RICHARD EGAN IMMEDIATE PAST PRESIDENT 4.00 1.00 X X 0 0 0 MARK MILLETT COUNCIL COMMISSIONER 4.00 1.00 X X 0 0 0 MIKE BETHEL VICE PRESIDENT 4.00 1.00 X X 0 0 0 DR TIM BROX VICE PRESIDENT 4.00 1.00 X X 0 0 0 TODD DUNNING VICE PRESIDENT 4.00 1.00 X X 0 0 0 DAVID GILMORE VICE PRESIDENT 2.00 1.00 X X 0 0 0 JAN PERKINS VICE PRESIDENT/SECRETARY/TREASURER 4.00 1.00 X X 0 0 0 WILLIAM ENNS DISTRICT CHAIR 4.00 1.00 X X 0 0 0 DAVID KINROSS TREASURER (TERMED 5/22) 3.00 1.00 X X 0 0 0 DAVID AMON EXECUTIVE BOARD 4.00 1.00 X 0 0 0 GARY AMON EXECUTIVE BOARD 4.00 1.00 X 0 0 0 FR GREGORY BEAUMONT EXECUTIVE BOARD (TERMED 11/22) 4.00 1.00 X 0 0 0 MIKE FEIST EXECUTIVE BOARD 4.00 1.00 X 0 0 0 RICK HUTCHINSON EXECUTIVE BOARD 4.00 1.00 X 0 0 0 ALLEN ISHIDA EXECUTIVE BOARD 4.00 1.00 X 0 0 0 COREY JACKSON EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MIKE KIMBALL EXECUTIVE BOARD 4.00 1.00 X 0 0 0 GERALD LYLES EXECUTIVE BOARD 4.00 1.00 X 0 0 0 JOHN MARSHALL EXECUTIVE BOARD 4.00 1.00 X 0 0 0 DAN MAXFIELD EXECUTIVE BOARD 4.00 1.00 X 0 0 0 JIM MAXWELL EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MATT MCEWEN EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MATTIE MENDEZ EXECUTIVE BOARD 4.00 1.00 X 0 0 0 KARL NOYES EXECUTIVE BOARD 4.00 1.00 X 0 0 0 RYAN PERKINS EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MARK PERUCH EXECUTIVE BOARD 4.00 1.00 X 0 0 0 TONY RATKUS EXECUTIVE BOARD 4.00 1.00 X 0 0 0 JANET SHARP EXECUTIVE BOARD 4.00 1.00 X 0 0 0 ROY VERDUZCO EXECUTIVE BOARD 4.00 1.00 X 0 0 0 RYAN WEAVER EXECUTIVE BOARD 4.00 1.00 X 0 0 0 KEN WILEMAN EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MICHAEL WINTON EXECUTIVE BOARD 4.00 1.00 X 0 0 0 MARTY ZEEB EXECUTIVE BOARD 4.00 1.00 X 0 0 0 TIM THOMTON CEO/SCOUT EXECUTIVE 45.00 1.00 X 87629 0 19318 87629 0 19318 0 0 0 0 0 299 86903 3163797 168730 286891 3706620 CAMPING REVENUE 624110 1766727 1766727 ACTIVITIES REVENUE 624110 41964 41964 1808691 5344 5344 55793 0 55793 55793 55793 7197 0 7197 7197 7197 24507 86903 27945 -3438 -3438 181734 123349 58385 58385 103409 103409 103409 5742001 1970485 0 64896 497036 497036 13473 13473 106947 101458 2195 3294 717340 680519 14729 22092 33895 29384 1804 2707 13634 10708 1171 1755 129604 117471 4853 7280 66639 8966 56724 949 76056 5635 70060 361 7434 6319 446 669 1452 1452 30685 26878 1522 2285 262153 251689 4186 6278 37503 35981 609 913 3049 2614 174 261 146450 6306 140142 2 28547 28547 665745 662224 1407 2114 19541 17428 846 1267 SUPPLIES 363743 350284 5209 8250 EQUIPMENT RENTAL AND MA 36069 33130 1176 1763 RECOGNITION AWARDS 18298 10479 140 7679 UNCOLLECTIBLES 1400 1400 67357 56505 3784 7068 3344050 2955886 311177 76987 505614 671604 0 446408 2400 2231 500 81500 2252000 2252000 78170 107324 37214 49166 12963191 5329252 8285518 7633939 439435 322200 664731 11483616 12348338 143113 180462 63295 125207 117977 70525 118395 102809 1898518 500767 2341298 979770 X 8437018 7308231 705300 4060337 9142318 11368568 11483616 12348338 X 2397951 -171701 X 0 1 X 1 0 X 491160 941285 466024 823616 3706620 6428705 57616 1231407 1990425 3279448 28793 23096 61218 92972 127916 333995 519953 964381 584858 2147995 5824961 10042148 177067 157525 122210 120083 55786 632671 0 177067 157525 122210 120083 55786 632671 9409477 77071 8449 43733 61137 190390 77071 8449 43733 61137 190390 519953 1041452 593307 2191728 5886098 10232538 0.91960 0.87520 0.01860 0.01690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4632056 514673 7204 12541 5595 5135797 4733128 114472 289432 497036 7940 4632056 4552234 85450 111177 15733 4733128 4331053 1000 279266 39079 20006 4552234 4589560 8000 -220673 23964 21870 4331053 0.31360 0.61620 0.07020 0 0 1021092 1021092 10322507 4067737 6254770 375916 137278 238638 1055041 955395 99646 188635 168842 19793 7633939 BENEFICIAL INTEREST IN FOUNDATION 150500 RIGHT OF USE ASSETS - OPERATING LEASES 514231 664731 OPERATING LEASE LIABILITY 500767 500767 X 2593688 47325 -311841 -264516 2858204 2883797 2883797 5742001 2754199 47325 47325 2706874 637176 637176 3344050 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 CONSOLIDATED 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: INCOME GENERATED BY THE ENDOWMENT FUND IS USED TO SUPPORT PROGRAMS AND SERVICES PROVIDED BY THE BOY SCOUTS OF AMERICA, SEQUOIA COUNCIL 27. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST EXPENSE INCLUDED AS REVENUE -140,140. CHANGE IN VALUE OF BENEFICIAL INTEREST IN FOUNDATION -171,701. PART XI, LINE 4B - OTHER ADJUSTMENTS: TRANSFER OF ASSETS AND LIABILITIES FROM RELATED ORGANIZATION 2,883,797. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE INCLUDED AS REVENUE 140,140. TRANSFERS FROM OPERATING TO PAY CONTRIBUTION TO SETTLEMENT TRUST 497,036. VISALIA GOLF 47791 40868 6923 6344 3452 1681 FRESNO GOLF 38644 30607 8037 7585 1447 318 3 24975 15428 9547 7118 111410 86903 24507 13929 12017 1999 27945 -3438 1 SEQUOIA COUNCIL INC - TRUST 27 SEQUOIA COUNCIL TRUST 1 6005 N TAMERA AVENUE FRESNO CA 93711 911872723 501(C)(3) 497036 0 TRANSFERS FROM OPERATING TO PAY CONTRIBUTION TO SETTLEMENT TRUST 1 0 CAMPERSHIPS 102 13473 PART I, LINE 2: ASSISTANCE IS PROVIDED TO INDIVIDUALS FOR CAMP FEES AND TROOP REGISTRATION BASED ON NEED. INDIVIDUALS FILL OUT FORMS TO APPLY FOR ASSISTANCE. THESE FORMS ARE KEPT ON FILE. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: GARY AMON AND DAVID AMON JAN PERKINS AND RYAN PERKINS FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS VOTING MEMBERS. VOTING MEMBERS ARE COMPOSED OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES CONSTITUTE 51% OF THE VOTING POWER. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 AND ATTACHED SCHEDULES IN DETAIL. ONCE THE AUDIT COMMITTEE APPROVES THE RETURN, IT IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, IN JANUARY, BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO FILL IN A CONFLICT OF INTEREST STATEMENT. THE STATEMENT IS KEPT ON FILE. POTENTIAL CONFLICTS OF INTEREST ARE REPORTED TO THE KEY 5. IF THE KEY 5 THINK THERE IS A CONFLICT OF INTEREST, THE BOARD REVIEWS AND DETERMINES THAT A CONFLICT OF INTEREST DOES IN FACT EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON THE SIZE OF THE COUNCIL AND IS COMPARATIVE TO OTHER COUNCILS OF THE SAME SIZE. RAISES ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS. OFFICERS AND DIRECTORS DO NOT RECEIVE COMPENSATION. THE EXECUTIVE SCOUT DIRECTOR REVIEWS THE BUDGET AND OTHER INFORMATION. HE THEN PROPOSES RAISE AMOUNTS FOR ALL STAFF, INCLUDING KEY EMPLOYEES. THE COMPENSATION AMOUNTS ARE GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTATION, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN FOUNDATION -171,701. SEQUOIA COUNCIL INC TRUST 27 SEQUOIA COUNCIL TRUST 1 6005 N TAMERA AVE FRESNO CA 93711 911872723 SUPPORT BOY SCOUTS OF AMERICA - SEQUOIA COUNCIL 27 CA 501(C)(3) LINE 12C, III-FI SEQUOIA COUNCIL INC 27 1 PATRONS OF SCOUTING IN CENTRAL CALIFORNIA 504 VAN NESS AVENUE FRESNO CA 93721 854135384 SUPPORT BOY SCOUTS OF AMERICA - SEQUOIA COUNCIL 27 CA 501(C)(3) LINE 12A, I SEQUOIA COUNCIL INC 27 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SEQUOIA COUNCIL INC TRUST 27 SEQUOIA COUNCIL TRUST 1 B 497036 CASH SEQUOIA COUNCIL INC TRUST 27 SEQUOIA COUNCIL TRUST 1 C 2883797 CASH PATRONS OF SCOUTING IN CENTRAL CALIFORNIA C 280000 CASH