2024-11-01T16:08:37-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 941156255 SEQUOIA COUNCIL INC 27 SEQUOIA SEQU 5593202100 6005 N TAMERA AVENUE FRESNO CA 93711 TIM THOMTON CEO/SCOUT EXECUTIVE 5593202100 2024-10-31 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-10-31 2023 2024-10-15 13:58:12Z TIM THOMTON 6005 N TAMERA AVENUE FRESNO CA 93711 5390327 0 1761 X WWW.SEQBSA.ORG X 1965 CA THE MISSION OF THE SEQUOIA COUNCIL, INC. 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 LAW. THIS MISSION IS ACCOMPLISHED BY PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN LEADERSHIP, SCOUTCRAFT, PATRIOTISM, COURAGE, USING THE EDUCATIONAL METHODS AND PROGRAMS WHICH OR PROMULGATED AND MADE AVAILABLE TO THE LOCAL COUNCIL BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. NO CHURCH OR RELIGIOUS ORGANIZATION HOLDING A VALID CHARTER SHALL BE REQUIRED TO ACCEPT AS ADULT LEADERS ANY PERSON WHOSE ESPOUSED PERSONAL BELIEFS ARE IN CONFLICT WITH THE RELIGIOUS ORGANIZATION'S PRINCIPLES. 34 34 88 800 0 0 3706620 781965 1808691 1784685 12541 184069 214149 272703 5742001 3023422 510509 12676 0 0 1001420 1286658 0 100 104433 1832121 1701138 3344050 3000572 2397951 22850 12348338 12336703 979770 820166 11368568 11516537 X THE MISSION OF THE SEQUOIA COUNCIL, INC. 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 LAW. THIS MISSION IS ACCOMPLISHED BY PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN LEADERSHIP, SCOUTCRAFT, PATRIOTISM, COURAGE, USING THE EDUCATIONAL METHODS AND PROGRAMS WHICH OR PROMULGATED AND MADE AVAILABLE TO THE LOCAL COUNCIL BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. NO CHURCH OR RELIGIOUS ORGANIZATION HOLDING A VALID CHARTER SHALL BE REQUIRED TO ACCEPT AS ADULT LEADERS ANY PERSON WHOSE ESPOUSED PERSONAL BELIEFS ARE IN CONFLICT WITH THE RELIGIOUS ORGANIZATION'S PRINCIPLES. 0 0 2141586 12676 1589412 SUMMER CAMPING PROGRAM:OPERATION OF LONG-TERM CAMPING FACILITIES FOR SCOUTS AND DAY CAMPS FOR CUB SCOUTS. DURING 2023, THE COUNCIL SERVED OVER 2,400 YOUTH AT CAMP CHAWANAKEE AND OVER 3,000 CAMPERS THROUGH MULTIPLE CAMP AND LEADERSHIP TRAINING OPPORTUNITIES. 624529 0 463504 DIRECT SERVICE TO SCOUTING UNITS:PROVIDES PROFESSIONAL AND SUPPORT STAFF SERVICES FOR UNIT ORGANIZATIONS; VOLUNTEER RECRUITING AND TRAINING (INCLUDING MATERIALS); AND SPECIAL ACTIVITIES. 2766115 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 88 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 1 0 0 0 1 1 0 1 1 0 0 0 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 X X 0 0 0 DR TIM BROX VICE PRESIDENT 4.00 X X 0 0 0 TODD DUNNING VICE PRESIDENT 4.00 X X 0 0 0 DAVID GILMORE VICE PRESIDENT 4.00 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 AMON EXECUTIVE BOARD 4.00 X 0 0 0 GARY AMON EXECUTIVE BOARD 4.00 X 0 0 0 STEVE CANFIELD EXECUTIVE BOARD 4.00 X 0 0 0 RON COSART EXECUTIVE BOARD 4.00 X 0 0 0 MIKE FEIST EXECUTIVE BOARD 4.00 X 0 0 0 RICK HUTCHINSON EXECUTIVE BOARD 4.00 X 0 0 0 ALLEN ISHIDA EXECUTIVE BOARD 4.00 X 0 0 0 COREY JACKSON EXECUTIVE BOARD 4.00 X 0 0 0 MIKE KIMBALL EXECUTIVE BOARD 4.00 X 0 0 0 GERALD LYLES EXECUTIVE BOARD 4.00 X 0 0 0 JOHN MARSHALL EXECUTIVE BOARD 4.00 1.00 X 0 0 0 DAN MAXFIELD EXECUTIVE BOARD 4.00 X 0 0 0 MATT MCEWEN EXECUTIVE BOARD 4.00 X 0 0 0 MATTIE MENDEZ EXECUTIVE BOARD 4.00 X 0 0 0 KARL NOYES EXECUTIVE BOARD 4.00 X 0 0 0 RYAN PERKINS EXECUTIVE BOARD 4.00 X 0 0 0 MARK PERUCH EXECUTIVE BOARD 4.00 X 0 0 0 TONY RATKUS EXECUTIVE BOARD 4.00 X 0 0 0 JANET SHARP EXECUTIVE BOARD 4.00 X 0 0 0 JASON SORENSON EXECUTIVE BOARD 4.00 X 0 0 0 ROY VERDUZCO EXECUTIVE BOARD 4.00 X 0 0 0 RYAN WEAVER EXECUTIVE BOARD 4.00 X 0 0 0 KEN WILEMAN EXECUTIVE BOARD 4.00 X 0 0 0 MICHAEL WINTON EXECUTIVE BOARD 4.00 X 0 0 0 MARTY ZEEB EXECUTIVE BOARD 4.00 X 0 0 0 TIM THOMTON CEO/SCOUT EXECUTIVE 45.00 X 179202 0 7229 179202 0 7229 1 0 1 0 0 296 79663 100000 232554 369452 781965 CAMPING REVENUE 624110 1589412 1589412 ACTIVITIES REVENUE 624110 195273 195273 1784685 31107 31107 11680 0 11680 11680 11680 1690469 702349 1671763 568093 18706 134256 152962 152962 20199 79663 27407 -7208 -7208 150465 99642 50823 50823 COUNCIL PROGRAM FEE 721210 95835 95835 121573 121573 217408 3023422 2052916 0 188541 12676 12676 186431 160701 10292 15438 830873 790575 14894 25404 64478 55579 3560 5339 41146 35468 2271 3407 163730 147108 6555 10067 7409 2715 4406 288 80312 23312 54768 2232 100 100 6609 6609 11555 9907 699 949 1592 1592 39391 35061 1732 2598 203651 193505 4058 6088 110872 107704 1267 1901 41696 41152 218 326 109078 106523 1022 1533 30973 30973 375047 373325 689 1033 110414 107475 1176 1763 SUPPLIES 348622 327854 8297 12471 EQUIPMENT RENTAL AND MA 112959 109677 1313 1969 RECOGNITION AWARDS 19549 16847 1081 1621 UNCOLLECTIBLES 2231 2231 89178 76386 5117 7675 3000572 2766115 130024 104433 671604 717955 446408 184874 2231 32198 81500 2337 2252000 2252000 107324 44865 49166 39002 12026123 5335324 7633939 6690799 439435 1705850 664731 666823 12348338 12336703 180462 49604 125207 89900 70525 97629 102809 88495 500767 494538 979770 820166 X 7308231 7592185 4060337 3924352 11368568 11516537 12348338 12336703 X 22850 116319 8800 X 0 1 X 1 0 X 941285 466024 823616 3706620 781965 6719510 1869723 57616 1231407 1990425 2030985 7180156 49907 83248 103409 121573 358137 2811008 573547 2138271 5800454 2934523 14257803 157525 122210 120083 55786 134029 589633 0 157525 122210 120083 55786 134029 589633 13668170 100167 8449 43733 61137 42787 256273 100167 8449 43733 61137 42787 256273 63497 63497 2974672 581996 2182004 5861591 2977310 14577573 0.93760 0.91960 0.01760 0.01860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5135797 84450 183166 100000 6609 5296804 4632056 514673 7204 12541 5595 5135797 4733128 114472 289432 497036 7940 4632056 4552234 85450 111177 15733 4733128 4331053 1000 279266 39079 20006 4552234 0.30620 0.64100 0.05280 0 0 846092 846092 9690117 4167394 5522723 375916 151045 224871 925363 843113 82250 188635 173772 14863 6690799 BENEFICIAL INTEREST IN FOUNDATION 159300 RIGHT OF USE ASSETS - OPERATING LEASES 507523 666823 OPERATING LEASE LIABILITY 494538 494538 X 3072754 116319 17378 -77756 55941 3016813 6609 6609 3023422 2924785 17378 17378 2907407 6609 86556 93165 3000572 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 -86,556. CHANGE IN VALUE OF BENEFICIAL INTEREST IN FOUNDATION 8,800. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE INCLUDED AS REVENUE 86,556. VISALIA GOLF 45712 39812 5900 681 5888 3389 692 WESTSIDE LUNCHEON 25329 15998 9331 9331 3 28821 23853 4968 500 4968 1950 8 99862 79663 20199 1181 10856 14670 700 27407 -7208 1 CAMPERSHIPS 62 12676 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. X X X 0 0 0 0 0 0 0 0 0 TIM THOMTON CEO/SCOUT EXECUTIVE 178816 0 0 0 386 0 5169 0 2060 0 186431 0 0 0 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 FORM 990 IS REVIEWED BY STAFF AND ACCOUNTING VENDOR FOR ACCURACY PRIOR TO FILING WITH THE IRS. THE EXECUTIVE COMMITTEE IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING. THE FORM IS MADE AVAILABLE TO THE ENTIRE BOARD AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF DIRECTORS MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY WITH THE STATEMENT KEPT ON FILE. POTENTIAL CONFLICTS OF INTEREST ARE REPORTED TO THE EXECUTIVE COMMITTEE. IF THE EXECUTIVE COMMITTEE THINKS THERE IS A CONFLICT OF INTEREST, THE BOARD REVIEWS AND DETERMINES THAT A CONFLICT OF INTEREST DOES IN FACT EXIST. AT THAT POINT DEPENDING ON THE ISSUE THE CONFLICTED MEMBER WILL BE REQUIRED TO EITHER REMOVE THEMSELVES FROM DISCUSSION, VOTING OR POTENTIALLY THE BOARD AT THE DIRECTION OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS BASED ON REVIEW, RECOMMENDATION AND APPROVAL BY THE COMPENSATION COMMITTEE AUTHORIZED THROUGH THE BOARD OF DIRECTORS. OFFICERS AND DIRECTORS DO NOT RECEIVE COMPENSATION. THE CEO REVIEWS THE BUDGET AND OTHER INFORMATION. HE THEN PROPOSES RAISE AMOUNTS FOR ALL STAFF, INCLUDING KEY EMPLOYEES. 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 8,800. 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PATRONS OF SCOUTING IN CENTRAL CALIFORNIA C 100000 CASH