2024-11-14T09:58:51-08:00 2023-12-31 753194011 Moss Levy & Hartzheim CPAs 5800 Hannum Ave Ste E Culver City CA 90230 990 2023-01-01 952788856 WESTERN LOS ANGELES COUNTY COUNCIL INC BOY SCOUTS OF AMERICA 51 WEST 8187858700 16525 SHERMAN WAY C-8 VAN NUYS CA 91406 KENNETH SLEEPER Treasurer 2024-11-14 true true Craig A Hartzheim P01386531 3106702745 2023 2024-10-15 13:58:12Z LEE HARRISON 16525 SHERMAN WAY C-8 VAN NUYS CA 91406 12999112 false 1761 X BSA-LA.ORG X 1972 CA THE MISSION OF THE WESTERN LOS ANGELES COUNCIL, INC. (WLACC), BOY SCOUTS OF AMERICA IS TO SUPPORT COMMUNITY ORGANIZATIONS BY PROVIDING VALUES-BASED RECREATIONAL AND EDUCATIONAL PROGRAMS AND ACTIVITIES THAT DEVELOP YOUNG PEOPLE OF CHARACTER. 72 67 249 1709 0 3300315 4470481 5873577 6012775 152060 337891 2122910 1333913 11448862 12155060 263503 347404 0 3616209 4129378 0 407815 5517005 6116786 9396717 10593568 2052145 1561492 22120773 23192054 4031050 3459049 18089723 19733005 THE MISSION OF THE WESTERN LOS ANGELES COUNCIL, INC. (WLACC), BOY SCOUTS OF AMERICA IS TO SUPPORT COMMUNITY ORGANIZATIONS BY PROVIDING VALUES-BASED RECREATIONAL AND EDUCATIONAL PROGRAMS AND ACTIVITIES THAT DEVELOP YOUNG PEOPLE OF CHARACTER. false false 9318869 6109734 CAMPING: Western Los Angeles County Council, Inc. (WLACC) provides direct program services designed to develop good leadership skills, conduct based on ethics, citizenship, and physical and mental acuity in youth. WLACC offers outdoor education programs at three major camping facilities in Southern California More than 15,198 participants from inside and out of Scouting utilized these camps in 2023. 436700 OUTREACH: This predominantly after-school program strives to ensure that all youth from Title I schools have the opportunity to experience Scouting regardless of means. We utilize the Scouting curriculum and part time program aides to deliver Scouting where a volunteer infrastructure would be challenged to do so. The majority of our after school Outreach programs serve the Eastern San Fernando Valley and in 2023 provided program to 601 of our 4,937 youth members. 137029 215660 ACTIVITIES: WLACC provides programming and support to partner organizations such as schools, service clubs, and other community groups who adopt Scouting for the benefit of youth in the local community. Activities include day camps, Scout/parent weekend camps, Merit Badge events, STEM education, and youth leadership training and development. Through our chartered partners, WLACC delivered Scouting programs to approximately 4937 youth members in 2023. 9892598 true true false false false false false false true true true true false true true true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 16 0 true 249 true false false false false false false false 0 false false false false false false false X 72 67 false false false false true true true true true false true true true true true true true true true false false CA X MARIA OSUNA 8187858700 16525 SHERMAN WAY C-8 VAN NUYS CA 91406 LEE HARRISON SEC & SCOUT EXE 40.00 0.00 X X 204825 0 32917 SHANI GRAFMAN DIR OF DEV 40.00 0.00 100822 0 20307 JONATHAN WATTS VP MEMBERSHIP 1.00 0.00 X X 0 0 0 KEN SLEEPER Treasurer 1.00 0.00 X X 0 0 0 KEN CHONG DISTR CHR CDC 1.00 0.00 X X 0 0 0 GARY CHRISTIANSEN DISTR CHR BH 1.00 0.00 X X 0 0 0 HEIDI BARR OA LODGE CHIEF 1.00 0.00 X X 0 0 0 GORDON GIBSON EXEC BD 1.00 0.00 X 0 0 0 CRAIG MOLES DISTR CHR AV 1.00 0.00 X X 0 0 0 VICTOR AVALOS DISTR CHR - RA 1.00 0.00 X X 0 0 0 TRACY MILLER DISTR CHR CB 1.00 0.00 X X 0 0 0 LARRY KIRVEN COUNCIL COMMISH 1.00 0.00 X X 0 0 0 RICHARD BREITHAUPT President 1.00 0.00 X X 0 0 0 BOB GABY PAST PRESIDENT 1.00 0.00 X X 0 0 0 MARINA BATLIWALLA MAL 1.00 0.00 X X 0 0 0 JOHN ASHKAR VP PROPERTIES 1.00 0.00 X X 0 0 0 MICHAEL BEKINS EXEC BD 1.00 0.00 X 0 0 0 BRYAN BINIAK EXEC BD 1.00 0.00 X 0 0 0 VEASNA JIMENEZ EXEC BD 1.00 0.00 X 0 0 0 GARY BURDORF EXEC BD 1.00 0.00 X 0 0 0 MIKE LANNING VP DEVELOPMENT 1.00 0.00 X X 0 0 0 KATRINA CARLSON EXEC BD 1.00 0.00 X 0 0 0 TED CRAVER VP MAL 1.00 0.00 X X 0 0 0 GLENN DUVAL EXEC BD 1.00 0.00 X 0 0 0 JAMES CHILDRESS EXEC BD 1.00 0.00 X 0 0 0 DAVID FORBES VP MARKETING 1.00 0.00 X X 0 0 0 VICTOR GARZA CO-VP RELATIONS 1.00 0.00 X X 0 0 0 MARTY KASMAN EXEC BD 1.00 0.00 X 0 0 0 PETER FREYER EXEC BD 1.00 0.00 X 0 0 0 BILL GARLAND EXEC BD 1.00 0.00 X 0 0 0 MICHAEL KIBLER EXEC BD 1.00 0.00 X 0 0 0 GORDON GIBSON EXEC BD 1.00 0.00 X 0 0 0 FRANK ABRAHAM EXEC BD 1.00 0.00 X 0 0 0 BRIAN MARTIN EXEC BD 1.00 0.00 X 0 0 0 ELAINE PAUL EXEC BD 1.00 0.00 X 0 0 0 CADE MCKNOWN EXEC BD 1.00 0.00 X 0 0 0 GREG SMALL EXEC BD 1.00 0.00 X 0 0 0 FRANCIS LAWRENCE EXEC BD 1.00 0.00 X 0 0 0 SANG YONG LEE VP OUTREACH 1.00 0.00 X X 0 0 0 TANYA ACKER EXEC BD 1.00 0.00 X 0 0 0 BRIAN LEE EXEC BD 1.00 0.00 X 0 0 0 WILL ADAMS EXEC BD 1.00 0.00 X 0 0 0 KEVIN NILES EXEC BD 1.00 0.00 X 0 0 0 GREGG NOEL EXEC BD 1.00 0.00 X 0 0 0 NEFERTERI PLESSY EXEC BD 1.00 0.00 X 0 0 0 PHILLIP ALFORD EXEC BD 1.00 0.00 X 0 0 0 SAM RUBIN EXEC BD 1.00 0.00 X 0 0 0 BARBARA THORNHILL EXEC BD 1.00 0.00 X 0 0 0 KEN SIMPSON EXEC BD 1.00 0.00 X 0 0 0 JEANNE SINQUEFIELD EXEC BD 1.00 0.00 X 0 0 0 MICHAEL BENJAMIN EXEC BD 1.00 0.00 X 0 0 0 CHRISTIAN STRACKE EXEC BD 1.00 0.00 X 0 0 0 ANDY BREECH EXEC BD 1.00 0.00 X 0 0 0 DEAN COHEN EXEC BD 1.00 0.00 X 0 0 0 SCOTT WAGENSELLER EXEC BD 1.00 0.00 X 0 0 0 BRIAN WHITNEY EXEC BD 1.00 0.00 X 0 0 0 JOHN WILSON EXEC BD 1.00 0.00 X 0 0 0 MARK CARLSON VP DISTRICT OPS 1.00 0.00 X X 0 0 0 ERIC RIDGLEY VP INVESTMENTS 1.00 0.00 X X 0 0 0 NICK THOMAS VP LEGAL 1.00 0.00 X X 0 0 0 GIANCARLO HAMNER VP PROGRAM 1.00 0.00 X X 0 0 0 EVAN GILLINS COMMISS - 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L/T 1971185 2453468 X 12236850 81790 81790 12155060 12155060 10593568 10593568 10593568 Part IV, Line 2b: Explanation of escrow account liability THE COUNCIL ACTS AS A CUSTODIAN FOR VARIOUS SCOUT UNITS AND OTHER GROUPSRELATED TO SCOUTING. Part V, Line 4: Intended uses of the endowment fund. THE COUNCIL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. SOME EXAMPLES OF THE VARIOUS PURPOSES INCLUDE GENERATING INVESTMENT EARNINGS FOR OPERATING EXPENSES, SCHOLARSHIPS AND CAMPERSHIPS. Part X : FIN48 Footnote THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM CALIFORNIA FRANCHISE TAXES UNDERSECTION 23701 OF THE CALIFORNIA REVENUE AND TAXATION LAW AS A CHARITABLEORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE, IS SUBJECT TO FEDERAL INCOME TAX. HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME, AND IT DOES NOT HAVE ANY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. false AMERICANISM AWARDS 275998 275998 EAGLE RECOGNITION DINNER 62266 62266 1 7067 7067 345331 345331 345331 true 0 0 CAMPERSHIP REGISTRATION FEES 966 289515 FMV CAMPING FEES OUTREACH FEES 366 42464 FMV PROGRAM FEES ACTIVITY FEES 46 11425 FMV ACTIVITY FEES KEVIN NILES SCHOLARSHIPS 4 4000 FMV SCHOLARSHIPS Grantmaker's Description of How Grants are Used THE COUNCIL WAIVES FEES FOR CAMPING AND OTHER SCOUTING PROGRAMS FOR UNDERPRIVILEGED YOUTH BASED UPON THE DEMONSTRATED NEEDS OF THE RECIPIENTS. IN THE CASE OF SCHOLARSHIPS, CHECKS ARE SENT DIRECTLY TO THE EDUCATIONAL INSTITUTION. THE COUNCIL KEEPS DETAILED RECORDS OF ALL ASSISTANCE GRANTED. X X X false false false false false false false true false LEE HARRISON SEC & SCOUT EXE 189825 15000 23400 9517 237742 Part I, Line 7: Non-Fixed payments not listed above LEE HARRISON RECEIVED $15,000 BONUS IN 2023 Form 990, Part VI, Section A, Line 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. 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 COUNCIL 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. Form 990, Part VI, Section B, Line 11b An Audit Committee of the Board annually reviews the prepared Form 990 for accuracy and completeness. Its findings are presented to the Board of Directors. Form 990, Part VI, Section B, Line 12c ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE CORPORATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE CORPORATION OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE CORPORATION WITH RESPECT TO DEALING WITH THIRD PARTIES. THEY ARE EXPECTED TO DEAL WITH THIRD PARTIES WITH THE BEST INTEREST OF THE CORPORATION WITHOUT PERSONAL CONSIDERATION. TO THIS END THE FOLLOWING RULES ARE OBSERVED:1. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION.2. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF A PARTNERSHIP, FIRM, OR CORPORATION OR WHO OWNS OR CONTROLS MORE THAN 10 PERCENT OF THE STOCK OF SUCH CORPORATION, SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH THE ACQUISITION OR SALE BY THE CORPORATION OF ANY INTEREST IN REAL OR TANGIBLE OR INTANGIBLE PERSONAL PROPERTY TO SUCH PARTNERSHIP, FIRM, OR CORPORATION.3. 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 IN PARAGRAPH 2 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, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHESHALL 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 15a THE COUNCIL CONSULTS WITH REPRESENTATIVES OF BOY SCOUTS OF AMERICA AND FOLLOWS THE NATIONAL ORGANIZATION'S GUIDELINES FOR SCOUT EXECUTIVE COMPENSATION. COMPENSATION OF OTHER EMPLOYEES IS APPROVED BY THE SCOUT EXECUTIVE. THE APPROVAL PROCESS OF OFFICERS AND KEY EMPLOYEES COMPENSATION WAS CONDUCTED IN 2023. Form 990, Part VI, Section C, Line 19 DOCUMENTS ARE AVAILABLE IN HARD COPY AND ELECTRONIC FORM UPON REQUEST. Form 990, Part XII, Line 2c THE PROCESS HAS NOT CHANGED SINCE LAST YEAR.