2024-11-14T15:14:24-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 930386820 CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA CRAT 5416641444 3039 HANLEY ROAD CENTRAL POINT OR 97502 WILLIAM ANDERSON COUNCIL PRESIDENT 5416641444 2024-11-14 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-13 2023 2024-10-15 13:58:12Z WILLIAM ANDERSON 3039 HANLEY ROAD CENTRAL POINT OR 97502 1084112 0 1761 X WWW.CRATERLAKECOUNCIL.ORG X 1920 OR THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: "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." 21 21 35 631 0 0 522197 385236 51202 240996 564895 42446 153281 212749 1291575 881427 729 1991 0 0 487871 478014 2550 5472 67036 393227 580179 884377 1065656 407198 -184229 2768010 2629740 157831 197995 2610179 2431745 X THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: "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." 0 0 648215 1991 320492 CUB SCOUTS - THE ORGANIZATION PROVIDED PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 484 CUB SCOUTS. THE ORGANIZATION MAINTAINS FOUR CAMPS FOR THE USE OF CUB SCOUTS. CUB SCOUTS IS A PROGRAM FOR BOYS AND GIRLS IN GRADES K-5 AND THEIR FAMILIES. 231505 114461 SCOUTS BSA - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 449 SCOUTS. THE ORGANIZATION MAINTAINS FOUR CAMPS FOR THE USAGE OF SCOUTS. SCOUTS BSA IS A PROGRAM FOR BOYS AND GIRLS IN GRADES K-5 AND THEIR FAMILIES. 46301 EXPLORING AND VENTURING - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 67 EXPLORERS AND VENTURE SCOUTS FOCUSED ON THE EXPLORATION OF CAREERS AND HOBBIES. THE ORGANIZATION MAINTAINS FOUR CAMPS FOR THE USAGE OF SCOUTS. EXPLORING IS A CAREER EXPLORATION PROGRAM FOR BOYS AND GIRLS FROM AGES 12-21. VENTURING IS AN OUTDOOR ADVENTURE PROGRAM FOR BOYS AND GIRLS AGES 14-21. 926021 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 35 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 OR CA X JODY STONEBROOK 5416641444 3039 HANLEY ROAD CENTRAL POINT OR 97502 WILLIAM ANDERSON COUNCIL PRESIDENT 1.00 X X 0 0 0 CURT BURRILL PAST COUNCIL PRESIDENT 1.00 X X 0 0 0 ROBERT EVANS VP OF OPERATIONS 1.00 X X 0 0 0 ERIK JOHNSEN VP MEMBERSHIP 1.00 X X 0 0 0 JANEL YERGEN VP PROGRAM 1.00 X X 0 0 0 JENNIFER STEPHENS VP OF MARKETING 1.00 X X 0 0 0 ADAM AUGUST VP FINANCE 1.00 X X 0 0 0 DONALD WATSON COUNCIL COMMISSIONER 1.00 X X 0 0 0 RUSSELL DYSART TREASURER 1.00 X X 0 0 0 RICK BAILEY MEMBER AT LARGE 1.00 X 0 0 0 MICHAEL BLISS MEMBER AT LARGE 1.00 X 0 0 0 ROCKY CAMPBELL MEMBER AT LARGE 1.00 X 0 0 0 JOE DAVIS MEMBER AT LARGE 1.00 X 0 0 0 RUSSELL DUNN MEMBER AT LARGE 1.00 X 0 0 0 NED FORD MEMBER AT LARGE 1.00 X 0 0 0 BOB HANN MEMBER AT LARGE 1.00 X 0 0 0 JOHN KRAWCZYK MEMBER AT LARGE 1.00 X 0 0 0 MATTHEW PATTEN MEMBER AT LARGE 1.00 X 0 0 0 CHRIS PIPER MEMBER AT LARGE 1.00 X 0 0 0 WALTER SCHLOER MEMBER AT LARGE 1.00 X 0 0 0 FRED SCHROEDER MEMBER AT LARGE 1.00 X 0 0 0 JAMES WESTFALL SCOUT EXECUTIVE 40.00 X 128645 0 42460 128645 0 42460 1 0 1 0 0 12028 67553 21000 284655 385236 ACTIVITY REVENUE 713990 189553 189553 CAMPING REVENUE 713990 51443 51443 240996 8870 8870 33576 0 33576 33576 33576 34631 67553 16242 18389 18389 302770 186443 116327 116327 PARTICIPANT INSURANCE 900099 77630 77630 403 403 78033 881427 434953 0 61238 1991 1991 171105 146436 16446 8223 249481 213513 23978 11990 16343 13796 1698 849 3473 2801 448 224 37612 32146 3643 1823 62822 53399 6282 3141 5472 5472 4615 314 37 4264 1495 1420 75 28623 22193 2260 4170 10385 8827 1039 519 53706 49649 2705 1352 30248 25990 2839 1419 7311 6744 378 189 22152 22152 22698 22132 377 189 59068 50686 5588 2794 JAMBOREE EXPENSES 181188 181188 SUPPLIES 40788 34734 1267 4787 RECOGNITION AWARDS 18062 3996 161 13905 EQUIPMENT RENT AND MAIN 15883 14091 1195 597 21135 17823 2183 1129 1065656 926021 72599 67036 857881 198946 82337 85717 2791 30328 100090 92859 59708 30484 2780927 1953160 353099 827767 607910 659593 704194 704046 2768010 2629740 27409 123436 72745 3808 57677 70751 157831 197995 X 1133646 1095828 1476533 1335917 2610179 2431745 2768010 2629740 -184229 5795 0 X 0 0 0 X 673121 592066 641498 522197 385236 2814118 673121 592066 641498 522197 385236 2814118 259782 2554336 25548 55308 4472 9413 8870 103611 58094 76888 18389 153371 100415 11181 403 111999 3183099 2518786 0.80250 0.88520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1306645 47000 10025 1363670 2056403 5500 -724973 26500 3785 1306645 1920302 4472 160369 26500 2240 2056403 1546450 1000 403010 26325 3833 1920302 1298813 1000 249916 3277 1546452 0.16760 0.00000 0.83240 0 0 16494 16494 1772898 1624682 148216 340790 328478 12312 650745 650745 827767 CASH SURRENDER VALUE OF LIFE INSURANCE 38486 CHARITABLE REMAINDER TRUST 665560 704046 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 AND AS RESTRICTED CASH IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE TOTAL FUNDS AVAILABLE FROM THE ENDOWMENT FUND IN A GIVEN YEAR (THE DISTRIBUTABLE INCOME) SHALL BE UP TO, BUT NOT TO EXCEED 5 PERCENT OF THE INVESTED ENDOWMENT ASSETS, INCLUDING DONOR RESTRICTED GIFTS AND UNRESTRICTED "QUASI ENDOWMENT" FUNDS, CALCULATED ON THE AVERAGE MARKET VALUE OF THE INVESTED FUNDS OVER THE PRECEDING THREE YEARS. GOLF TOURNAMENT 75779 49158 26621 5600 1033 6000 BEND SPORTING CLAYS 20385 16375 4010 2004 185 1 6020 2020 4000 700 720 102184 67553 34631 8304 1938 6000 16242 18389 X X X 0 0 0 0 0 0 0 0 0 JAMES WESTFALL SCOUT EXECUTIVE 125247 0 0 0 3398 0 16602 0 25858 0 171105 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP OF THE CORPORATION IS COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS; THE CORPORATE MEMBERSHIP SHALL BE KNOWN AND DESIGNATED COLLECTIVELY AS THE CRATER LAKE COUNCIL OF THE BOY SCOUTS OF AMERICA. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS OF THE CORPORATION MUST BE REGISTERED AS ADULT LEADERS AS ESTABLISHED BY THE BOY SCOUTS OF AMERICA. 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 A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE. 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. DISCLOSURE IS GIVEN TO THE COUNCIL BOARD PRESIDENT AND REVIEWED BY THE BOARD. 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 PARTY REFERRED TO ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, THEY 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 REVIEWS ARE HELD WITH THE TERRITORY DIRECTOR AND THE COUNCIL PRESIDENT QUARTERLY AND ANNUAL RAISES ARE REVIEWED BY THE COMPENSATION AND BENEFITS COMMITTEE OF THE COUNCIL. ALL COUNCIL RAISES ARE APPROVED BY THE COMPENSATION AND BENEFIT COMMITTEE. EMPLOYEES RECEIVE QUARTERLY REVIEWS FROM THEIR IMMEDIATE SUPERVISOR. WHEN THE SCOUT EXECUTIVE IS HIRED, THE NATIONAL COUNCIL USES A COMPENSATION SURVEY TO DETERMINE COMPENSATION. THE NATIONAL ORGANIZATION REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.