2026-02-13T19:37:11-06:00 2024-10-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 930386820 CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA CRAT 5416641444 3039 HANLEY ROAD CENTRAL POINT OR 97502 WILLIAM ANDERSON COUNCIL PRESIDENT 5416641444 2026-02-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-02-06 2024 2025-03-06 01:10:19Z X WILLIAM ANDERSON 3039 HANLEY ROAD CENTRAL POINT OR 97502 560018 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." X 21 21 35 580 0 0 385236 217104 240996 79163 42446 -39782 212749 178132 881427 434617 1991 2300673 0 0 478014 256219 5472 75 25691 580179 323163 1065656 2880130 -184229 -2445513 2629740 0 197995 0 2431745 0 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 1966890 1611231 124985 CUB SCOUTS - THE ORGANIZATION PROVIDED PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 439 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. 702460 574536 44637 SCOUTS BSA - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 491 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. 140491 114906 0 EXPLORING AND VENTURING - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 139 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. 2809841 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 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 X 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 (TERMED APRIL) 40.00 X 128645 0 42460 128645 0 42460 1 0 1 0 0 6960 55000 155144 217104 CAMPING REVENUE 713990 60742 60742 ACTIVITY REVENUE 713990 18421 18421 79163 9340 9340 17739 0 66861 17739 -66861 -49122 -49122 79473 55000 13933 65540 65540 71597 44607 26990 26990 PARTICIPANT INSURANCE 900099 63469 63469 22133 22133 85602 434617 169622 0 47891 2298145 2298145 2528 2528 54857 47122 5156 2579 158361 136033 14885 7443 13032 11039 1329 664 2648 2173 317 158 27321 23340 2654 1327 42635 36239 4264 2132 75 75 2045 1895 100 50 238 226 12 18250 10664 1137 6449 44 38 4 2 39908 36691 1506 1711 17637 15483 1409 745 5764 5379 257 128 26191 26191 43681 41529 1435 717 54420 46420 5333 2667 SUPPLIES 26264 24920 631 713 EQUIPMENT RENT AND MAIN 9955 8574 921 460 RECOGNITION AWARDS 9804 12847 612 -3655 26327 22365 2636 1326 2880130 2809841 44598 25691 198946 0 0 85717 0 30328 0 0 0 0 92859 0 30484 0 0 827767 0 659593 0 0 0 0 704046 0 2629740 0 123436 0 3808 0 70751 0 197995 0 X 1095828 0 1335917 0 2431745 0 2629740 0 -2445513 1923 11845 0 X 0 0 0 X 592066 641498 522197 385236 217104 2358101 592066 641498 522197 385236 217104 2358101 190382 2167719 55308 4472 9413 8870 9340 87403 76888 18389 65540 160817 100415 11181 403 22133 134132 2740453 1732782 0.79100 0.80250 X PART II, SHORT YEAR EXPLANATION: CRATER LAKE COUNCIL, INC BOY SCOUTS OF AMERICA HAD A SHORT YEAR IN 2024 AS THE ORGANIZATION EXPERIENCED A MERGER WITH OREGON TRAIL COUNCIL INC BOY SCOUTS OF AMERICA 697 IN THE CURRENT YEAR. SEE SCHEDULE N FOR FURTHER DETAILS. 2020 - FULL YEAR 2021 - FULL YEAR 2022 - FULL YEAR 2023 - FULL YEAR 2024 - SHORT YEAR/FINAL YEAR 2024 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1363670 3000 -3850 1334645 27675 500 1306645 47000 10025 1363670 2056403 5500 -724973 26500 3785 1306645 1920302 4472 160369 26500 2240 2056403 1546450 1000 403010 26325 3833 1920302 0.00000 0.00000 0.00000 0 0 0 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. THE ENDOWMENT FUND WAS TRANSFERRED TO OREGON TRAIL COUNCIL INC BOY SCOUTS OF AMERICA 697 AS A RESULT OF THEIR MERGER ON 10/31/2024. GOLF TOURNAMENT 98103 41000 57103 5980 356 3114 FUNDRAISING LUNCHEON 26620 4250 22370 3019 221 2 9750 9750 1125 118 134473 55000 79473 7105 3493 3335 13933 65540 0 OREGON TRAIL COUNCIL INC BOY SCOUTS OF AMERICA 697 2525 MARTIN LUTHER KING JR BLVD EUGENE OR 97401 930391555 501C3 2298145 0 LIQUIDATION OF ASSETS, SEE SCHEDULE N 1 0 X X X 0 0 0 0 0 0 0 0 0 JAMES WESTFALL SCOUT EXECUTIVE (TERMED APRIL) 125247 0 0 0 3398 0 16602 0 25858 0 171105 0 0 0 FMV OF ALL ASSETS AND LIABILITIES 2024-10-31 2298144 FMV 930391555 OREGON TRAIL COUNCIL INC BOY SCOUTS OF AMERICA 697 2525 MARTIN LUTHER KING JR BLVD EUGENE OR 97401 501C3 1 1 0 0 1 1 1 1 0 PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: THE FOLLOWING OFFICERS AND DIRECTORS BECAME DIRECTORS OF PACIFIC CREST COUNCIL, INC. BOY SCOUTS OF AMERICA:CURT BURRILLROBERT EVANSERIK JOHNSENJANEL YERGENJENNIFER STEPHENSADAM AUGUSTRUSSELL DYSARTRICK BAILEYMICHAEL BLISSROCKY CAMPBELLRUSSELL DUNNNED FORDBOB HANNMATTHEW PATTENFRED SCHROEDERALL OF THE EMPLOYEES OF THE CRATER LAKE COUNCIL AT 10/31/2024 BECAME EMPLOYEES OF PACIFIC CREST COUNCIL, INC. BOY SCOUTS OF AMERICA. 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. FORM 990, PART VII, SECTION A, COLUMNS D-F: REPORTED COMPENSATION IS FROM THE CALENDAR YEAR 2023 AS THE ORGANIZATION TERMINATED PRIOR TO DECEMBER 31, 2024. ON OCTOBER 31, 2024, THE ORGANIZATION WAS DISSOLVED AS A RESULT OF A MERGER WITH ANOTHER BOY SCOUT COUNCIL LOCATED IN OREGON. HISTORICALLY, THE ORGANIZATION HAD CONSISTENTLY FILED ITS ANNUAL RETURN BASED ON ITS NORMAL FISCAL YEAR-END AND REASONABLY BELIEVED THAT ITS 2024 FILING OBLIGATION WOULD FOLLOW THE SAME ESTABLISHED SCHEDULE.THE ORGANIZATION WAS NOT AWARE THAT THE MERGER REQUIRED THE FILING OF A FINAL SHORT-PERIOD RETURN AS OF THE DATE OF DISSOLUTION RATHER THAN ITS CUSTOMARY YEAR-END. UPON LEARNING OF THIS REQUIREMENT FROM ITS CERTIFIED PUBLIC ACCOUNTANT, THE ORGANIZATION TOOK STEPS TO PREPARE AND FILE THE FINAL RETURN AS PROMPTLY AS PRACTICABLE.COMPOUNDING THIS ISSUE, THE ORGANIZATION EXPERIENCED TURNOVER IN SEVERAL KEY ADMINISTRATIVE AND FINANCIAL POSITIONS SUBSEQUENT TO THE DISSOLUTION. AS A RESULT, INSTITUTIONAL KNOWLEDGE WAS LIMITED, AND ADDITIONAL TIME WAS REQUIRED TO IDENTIFY, GATHER, AND VERIFY THE RECORDS NECESSARY TO ENSURE A COMPLETE AND ACCURATE FINAL FILING. THESE CIRCUMSTANCES MATERIALLY CONTRIBUTED TO THE DELAY.THE ORGANIZATION DID NOT WILLFULLY NEGLECT ITS FILING OBLIGATIONS AND ACTED IN GOOD FAITH BASED ON ITS PRIOR FILING HISTORY AND UNDERSTANDING OF ITS RESPONSIBILITIES. THE LATE FILING WAS DUE TO REASONABLE CAUSE AND CIRCUMSTANCES BEYOND THE ORGANIZATION'S CONTROL, RATHER THAN INTENTIONAL DISREGARD OF THE FILING REQUIREMENTS.ACCORDINGLY, THE ORGANIZATION RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTIES ASSESSED IN CONNECTION WITH THE LATE FILING OF ITS FINAL RETURN, AS THE ORGANIZATION IS NO LONGER IN EXISTENCE AND MADE A DILIGENT EFFORT TO COMPLY ONCE THE FILING REQUIREMENT WAS UNDERSTOOD.