2025-11-10T18:24:20-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 951643982 GREATER LOS ANGELES AREA COUNCIL BOY SCOUTS OF AMERICA GREA 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 MARICELA GONZALEZ ACTING SCOUT EXECUTIVE/CEO 2134134400 2025-10-17 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-10-17 2024 2025-03-06 01:10:19Z GREATER LOS ANGELES SCOUTING MARICELA GONZALEZ 2333 SCOUT WAY LOS ANGELES CA 900264912 14855823 0 1761 X WWW.GLAACBSA.ORG X 1915 CA GREATER LA SCOUTING PROVIDES UNMATCHED LEADERSHIP DEVELOPMENT AND CHARACTER BUILDING OPPORTUNITIES FOR ALL YOUTH AGES FIVE TO 21 VIA TRANSFORMATIONAL OUTDOOR ACTIVITIES AND NATIONALLY RECOGNIZED PROGRAMS. 37 37 163 4402 0 0 1174399 1475635 4795338 3625346 708475 3997722 1291581 1011137 7969793 10109840 134446 207157 0 0 4010327 3741300 17957 163783 592443 7810117 4769231 11972847 8881471 -4003054 1228369 51260032 49554176 4973436 1013731 46286596 48540445 GREATER LA SCOUTING PROVIDES UNMATCHED LEADERSHIP DEVELOPMENT AND CHARACTER BUILDING OPPORTUNITIES FOR ALL YOUTH AGES FIVE TO 21 VIA TRANSFORMATIONAL OUTDOOR ACTIVITIES AND NATIONALLY RECOGNIZED PROGRAMS. 0 0 7098704 207157 4804975 IN 2024, GREATER LOS ANGELES SCOUTING EMPOWERED MORE THAN 12,000 GIRLS AND BOYS AGES 5-20 THROUGH AMERICA'S PREMIER YOUTH LEADERSHIP AND CHARACTER DEVELOPMENT PROGRAM. OUR UNMATCHED OUTDOOR ADVENTURES, CAMPS, AND PROGRAMS PROVIDED TRANSFORMATIVE EXPERIENCES THAT SHAPE TOMORROW'S LEADERS. BY FOSTERING MEANINGFUL CONNECTIONS AMONG YOUTH, PARENTS, AND COMMUNITY ORGANIZATIONS, SCOUTING HELPS YOUNG PEOPLE BUILD STRONG VALUES AND ESSENTIAL LIFE SKILLS. OPERATING FOUR CAMP FACILITIES, WE INTRODUCE THOUSANDS EACH YEAR TO THE WONDERS OF THE GREAT OUTDOORS, INSTILLING SELF-CONFIDENCE, PRIDE IN PERSONAL ACHIEVEMENT, AND A LIFELONG LOVE OF ADVENTURE. 7098704 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 163 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 37 37 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X X SUZETTE MAJOR 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 STEVE ROTHANS COUNCIL PRESIDENT & CHAIRMAN 10.00 X X 0 0 0 CRAIG S SNODGRASS COUNCIL COMMISSIONER 10.00 X X 0 0 0 STEWART C CUSHMAN VICE PRESIDENT, CAMPING & PROPERTIES 1.00 X X 0 0 0 WILLIAM S JAMESON VICE PRESIDENT, DEVELOPMENT 1.00 X X 0 0 0 ERIC ARENTSEN VICE PRESIDENT, DISTRICT OPERATIONS 1.00 X X 0 0 0 JOHN E ORSWELL VICE PRESIDENT, EXPLORING 1.00 X X 0 0 0 J STEPHEN SINCLAIR VICE PRES., BOARD AFFAIRS 1.00 X X 0 0 0 STEVEN M CRAIG VICE PRESIDENT, PROGRAM 1.00 X X 0 0 0 ERIC SCHIRDING VICE PRESIDENT, RISK MANAGEMENT 1.00 X X 0 0 0 PRISCILLA HERNANDEZ VICE PRESIDENT, MEMBERSHIP 1.00 X X 0 0 0 ROBERT F SCOULAR VP GENERAL COUNSEL & PAST PRESIDENT 1.00 X X 0 0 0 WILLIAM A SHAW VICE PRESIDENT, INVESTMENTS 1.00 X X 0 0 0 SCOTT CARRANO TREASURER 1.00 X X 0 0 0 JOHN O JOHNSON IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 GLENN T AULT SP. COUNSEL TO B. CHAIR & PAST PRES. 1.00 X 0 0 0 C THOMAS HARTMAN JR SP. COUNSEL TO B. CHAIR & PAST PRES. 1.00 X 0 0 0 PAUL D MCNULTY SP. COUNSEL TO B. CHAIR & PAST PRES. 1.00 X 0 0 0 ROSS M ARNOLD DIRECTOR 1.00 X 0 0 0 PHILIP T ATTALLA DIRECTOR 1.00 X 0 0 0 DAVID W BERKUS DIRECTOR & PAST PRESIDENT 1.00 X 0 0 0 MICHAEL P BIRKHOLM DIRECTOR 1.00 X 0 0 0 RICHARD S BREEN DIRECTOR 1.00 X 0 0 0 MARTHA CAMPBELL DIRECTOR 1.00 X 0 0 0 BRUCE G DAVIS DIRECTOR 1.00 X 0 0 0 WILLIAM H DEWITT II DIRECTOR 1.00 X 0 0 0 WILLIAM DREWES DIRECTOR 1.00 X 0 0 0 RICK GIBSON DIRECTOR (THRU JUNE 2024) 1.00 X 0 0 0 ROBERT J GIERAT DIRECTOR 1.00 X 0 0 0 SUKO GOTOH DIRECTOR 1.00 X 0 0 0 NORA T LIU DIRECTOR 1.00 X 0 0 0 SHANNON L MCINTOSH DIRECTOR 1.00 X 0 0 0 SUSAN PORTER GRIEGO DIRECTOR 1.00 X 0 0 0 STEPHEN L SALYARDS DIRECTOR 1.00 X 0 0 0 RON SANTAROSA DIRECTOR 1.00 X 0 0 0 NORBERT SCHNABEL DIRECTOR 1.00 X 0 0 0 DARIN M SORRELS DIRECTOR 1.00 X 0 0 0 NICHOLAS H STONNINGTON JR DIRECTOR 1.00 X 0 0 0 H DAVID WHITESEL DIRECTOR 1.00 X 0 0 0 PAUL W WONG DIRECTOR (THRU APRIL 2024) 1.00 X 0 0 0 WILLIAM J ZAK JR DIRECTOR (THRU APRIL 2024) 1.00 X 0 0 0 ROBERT KURKJIAN SCOUT EXECUTIVE/CEO/SECRETARY 40.00 X 349017 0 13152 SUZETTE E MAJOR DIRECTOR OF FINANCE & BUSINESS OPERATIONS 40.00 X 160762 0 5877 MARICELA GONZALEZ ASSISTANT SCOUT EXECUTIVE 40.00 X 103961 0 20513 613740 0 39542 3 0 1 0 GOOD PR GROUP 3672 PIRATE CIR HUNTINGTON BEACH CA 926492509 DEVELOPMENT & FUNDRAISING EVENTS 143039 7 MARCELO'S MEXICAN CAFE 1757 COLFAX DR LEMON GROVE CA 919464102 PREPARING & COOKING AT HUBERT EATON SCO 127261 MATTHEW THORNTON 520 WINDING WAY MARSHALL MI 490689654 INTERIM DIRECTOR OF CAMPING & PROPERTIES 120000 3 40 429219 68580 977796 1475635 CAMP FEES 713990 2467582 2467582 PROGRAM FEES 713990 975828 975828 ACTIVITY FEES 713990 181936 181936 3625346 623894 623894 375423 0 375423 375423 375423 356297 6752234 804830 2929873 -448533 3822361 3373828 3373828 91620 429219 260112 -168492 -168492 1270471 751168 519303 519303 PARTICIPANT INSURANCE COVERAGE 900099 4725 4725 280178 280178 284903 10109840 4804975 0 3829230 207157 207157 362169 243834 101204 17131 2629619 1770748 755569 103302 291189 255299 21953 13937 205420 180196 15489 9735 252903 191031 53750 8122 19200 14160 2054 2986 95004 70082 10159 14763 163783 163783 145001 145001 471655 408562 9845 53248 31460 4389 210 26861 263725 195422 10758 57545 133885 100940 12091 20854 887286 832912 22164 32210 163485 150476 3622 9387 30002 28463 539 1000 167 167 143360 143360 1175944 1155828 8199 11917 274053 248913 10248 14892 SUPPLIES 737131 719427 2608 15096 EQUIPMENT RENT AND MAIN 136848 129536 2981 4331 RECOGNITION AWARDS 35559 24659 957 9943 25466 23143 923 1400 8881471 7098704 1190324 592443 2043592 1446463 391827 2100 20250 295681 121718 2818334 273487 366718 99487 123458 31590785 9381805 24752813 22208980 17274458 22104197 3308253 3162392 51260032 49554176 709236 328705 291231 212915 228711 343332 3618865 125393 128779 4973436 1013731 X 23960431 26149001 22326165 22391444 46286596 48540445 51260032 49554176 X 1228369 1233969 -42971 -165518 X 0 1 X 1 0 X 3068801 2984950 2601942 1174399 1388495 11218587 210000 210000 210000 210000 210000 1050000 3278801 3194950 2811942 1384399 1598495 12268587 113658 12154929 547290 1484247 2750515 1156959 999317 6938328 110178 110178 19317093 23556131 0.62920 0.61860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 16958150 8127799 1212415 853206 144712 25300446 15665078 206961 1889611 803500 16958150 22993953 140333 -3260168 4201500 7540 15665078 19993228 8056 3814418 819949 1800 22993953 19498860 7863 1347794 853856 7433 19993228 0.17000 0.00000 0.83000 0 0 761064 761064 26813279 7130709 19682570 1806609 825821 980788 2185736 1425275 760461 24097 24097 22208980 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2645096 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 190305 GIFT ANNUITIES RECEIVABLE 42335 LAND HELD FOR SALE 155746 RIGHT-OF-USE (ROU) ASSET - OPERATING LEASES 90687 RIGHT-OF-USE (ROU) ASSET - FINANCE LEASES 38223 3162392 OPERATING LEASE LIABILITIES 90328 FINANCE LEASE LIABILITIES 38451 128779 X 12008026 1233969 974736 -165518 2043187 9964839 145001 145001 10109840 9711206 974736 974736 8736470 145001 145001 8881471 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. 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'S BOARD OF DIRECTORS HAS DEVELOPED A SPENDING POLICY THAT DISTRIBUTES A SPECIFIC PAYOUT RATE OF THE ENDOWMENT BASE TO SUPPORT THE COUNCIL'S PROGRAMS. SUCH A POLICY ALLOWS FOR GREATER PREDICTABILITY OF SPENDABLE INCOME FOR BUDGETING PURPOSES AND FOR GRADUAL STEADY GROWTH FOR THE SUPPORT OF OPERATIONS BY THE ENDOWMENT. IN ADDITION, THIS POLICY MINIMIZES THE INVADING OF PRINCIPAL OVER THE LONG-TERM. 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: CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS 26,649. CHANGE IN VALUE OF PERPETUAL TRUSTS -185,633. CHANGE IN VALUE OF GIFT ANNUITIES RECEIVABLE -6,534. X X X X X X 1 THE GOOD PR GROUP 3672 PIRATE CIR HUNTINGTON BEACH CA 92649 DESIGN, IMPLEMENT, AND OPTIMIZE STRATEGIES 0 2076933 143039 2076933 CANDELA CONTENT 262 HACIENDA CARMEL CARMEL CA 93923 FUNDING PRIORITIES AND GRANT STRATEGIES 0 164364 11994 164364 2241297 155033 2241297 CA GOOD CHARACTER GALA 365509 293059 72450 114198 81813 BUSINESS LEADERS BREAKFAST 141710 129295 12415 23967 18633 1 13620 6865 6755 13000 8501 520839 429219 91620 151165 108947 260112 -168492 CONTINUATIONS OF ACTIVITIES: (I) NAME OF FUNDRAISER: THE GOOD PR GROUP (II) ACTIVITY: DESIGN, IMPLEMENT, AND OPTIMIZE STRATEGIES THAT INCREASE CHARITABLE REVENUE, STRENGTHEN DONOR ENGAGEMENT, AND SUPPORTS THE COUNCIL'S MISSION. PROVIDED EXPERT GUIDANCE, MARKET INSIGHT, AND HANDS-ON SUPPORT FOR SHORT AND LONG-TERM FUNDRAISING INITIATIVES. (I) NAME OF FUNDRAISER: CANDELA CONTENT (II) ACTIVITY: WORKED CLOSELY WITH THE GOOD PR GROUP TO IDENTIFY FUNDING PRIORITIES AND ALIGN GRANT STRATEGIES WITH ORGANIZATIONAL GOALS. RESEARCH POTENTIAL GRANT OPPORTUNITIES AND ASSESS ALIGNMENT WITH PROGRAM OBJECTIVES. 1 REGISTRATION FEES 985 81950 FMV WAIVED NATIONAL REGISTRATION FEES AND COUNCIL'S PROGRAM & INSURANCE FEES CAMPERSHIPS 405 103832 FMV WAIVED CAMPING FEES SCHOLARSHIPS 6 21000 COLLEGE SCHOLARHIPS LITERATURE 2 30 FMV WAIVED SCOUT LIFE MAGAZINE PART I, LINE 2: THE BELCHER SCHOLARSHIP IS MONITORED THROUGH COLLECTION OF SCHOOL TRANSCRIPTS. THE AWARDEE MUST MEET ACADEMIC CRITERIA TO BE ELIGIBLE TO RECEIVE THE TWO INSTALLMENTS OF THE SCHOLARSHIP GIVEN OVER TWO YEARS TIME. ALL CAMPERSHIPS ARE DETERMINED EITHER ON A CASE-BY-CASE BASIS OR BY UNIT IF IT'S AN URBAN-EMPHASIS UNIT. DETAILED RECORDS ARE KEPT BY NAME. X X X X 0 0 0 0 0 0 0 0 0 ROBERT KURKJIAN SCOUT EXECUTIVE/CEO/SECRETARY 348041 0 0 0 976 0 7438 0 5714 0 362169 0 0 0 SUZETTE E MAJOR DIRECTOR OF FINANCE & BUSINESS OPERA 160000 0 0 0 762 0 4108 0 1769 0 166639 0 0 0 FORM 990, PART I, ITEM C DBA: GREATER LA SCOUTING DBA: 33 GREATER LOS ANGELES AREA COUNCIL FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL IS COMPRISED OF THREE TYPES OF MEMBERS. ACTIVE MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. THERE ARE ALSO ASSOCIATE AND HONORARY MEMBERS, AND FRIENDS OF SCOUTING. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS ELECT THE GOVERNING BOARD OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THEN MADE AVAILABLE TO THE REMAINING BOARD OF DIRECTORS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS SENT TO BOARD MEMBERS TO BE COMPLETED ANNUALLY. THE FORMS ARE REVIEWED AND MONITORED BY THE GENERAL COUNSEL AND THE GOVERNANCE COMMITTEE. ANY BOARD MEMBERS WITH CONFLICTS ARE REMOVED FROM RESPONSIBILITIES THAT CAUSE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE (CONSISTING EXCLUSIVELY OF VOLUNTEERS) AND COMPENSATION IS DETERMINED BASED ON BOY SCOUT AND IRS GUIDELINES. THE COMPENSATION COMMITTEE USES COMPARABILITY DATA AND OTHER SOURCES IN DETERMINING COMPENSATION FOR OFFICERS AND OTHER HIGHLY COMPENSATED INDIVIDUALS, WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS -185,633. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 26,649. CHANGE IN VALUE OF GIFT ANNUITIES RECEIVABLE -6,534.