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Nonprofiteer
← CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,291,575
Total expenses
$884,377
Contributions and grants received
$522,197
Grants paid
$729
Program service revenue
$51,202
Investment income
$564,895
Other revenue
$153,281
Total assets, end of year
$2,768,010
Total liabilities, end of year
$157,831
Net assets or fund balances, end of year
$2,610,179
Program services expenses (Part IX)
$760,627
Management and general expenses
$79,742
Fundraising expenses
$44,008
Program service expenses (Part III)
$760,627

Program services were 86.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $12,850

  • 1c · Fundraising events

    $29,550

  • 1e · Government grants (contributions)

    $235,995

  • 1f · All other contributions, gifts and grants

    $243,802

  • 1g · Noncash contributions included above

    $1,890

  • 2a · Program service revenue: CAMPING REVENUE

    total $42,877 · related or exempt $42,877

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $8,325 · related or exempt $8,325

  • 3 · Investment income

    total $9,413 · excluded $9,413

  • 7a · Gross sales of assets other than inventory

    securities $26,322 · other assets $540,978

  • 7b · Less cost or other basis and sales expenses

    securities $7,199 · other assets $4,619

  • 7c · Gain or loss

    securities $19,123 · other assets $536,359

  • 7d · Net gain or loss

    total $555,482 · excluded $555,482

  • 8a · Fundraising events: gross income

    $8,843

  • 8a · Fundraising events: contributions included on line 1c

    $29,550

  • 8b · Fundraising events: direct expenses

    $10,329

  • 8c · Net income from fundraising events

    total -$1,486 · excluded -$1,486

  • 10a · Gross sales of inventory

    $255,784

  • 10b · Cost of goods sold

    $168,329

  • 10c · Net income from sales of inventory

    total $87,455 · related or exempt $87,455

  • 11a · Other revenue: PARTICIPANT INSURANCE

    total $56,131 · related or exempt $56,131

  • 11d · All other revenue

    total $11,181 · excluded $11,181

  • 11e · Other revenue, total

    $67,312

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $729 · program services $729

  • 5 · Compensation of officers, directors and key employees

    total $163,638 · program services $139,622 · management and general $16,011 · fundraising $8,005

  • 7 · Other salaries and wages

    total $266,491 · program services $227,380 · management and general $26,074 · fundraising $13,037

  • 8 · Pension plan contributions

    total $20,487 · program services $17,361 · management and general $2,084 · fundraising $1,042

  • 9 · Other employee benefits

    total $8,264 · program services $6,932 · management and general $888 · fundraising $444

  • 10 · Payroll taxes

    total $28,991 · program services $24,736 · management and general $2,837 · fundraising $1,418

  • 11c · Fees: accounting

    total $61,565 · program services $52,330 · management and general $6,157 · fundraising $3,078

  • 11e · Fees: professional fundraising services

    total $2,550 · fundraising $2,550

  • 11f · Fees: investment management

    total $3,785 · management and general $3,785

  • 11g · Fees: other

    total $3,437 · program services $3,190 · management and general $164 · fundraising $83

  • 12 · Advertising and promotion

    total $585 · program services $556 · management and general $29

  • 13 · Office expenses

    total $29,589 · program services $25,263 · management and general $2,785 · fundraising $1,541

  • 14 · Information technology

    total $10,248 · program services $8,711 · management and general $1,025 · fundraising $512

  • 16 · Occupancy

    total $47,978 · program services $44,163 · management and general $2,543 · fundraising $1,272

  • 17 · Travel

    total $31,705 · program services $27,219 · management and general $2,991 · fundraising $1,495

  • 19 · Conferences, conventions and meetings

    total $3,968 · program services $3,641 · management and general $218 · fundraising $109

  • 21 · Payments to affiliates

    total $20,417 · program services $20,417

  • 22 · Depreciation, depletion and amortization

    total $27,088 · program services $26,444 · management and general $429 · fundraising $215

  • 23 · Insurance

    total $53,509 · program services $45,673 · management and general $5,224 · fundraising $2,612

  • 24a · Other expenses: SUPPLIES

    total $27,103 · program services $25,302 · management and general $781 · fundraising $1,020

  • 24b · Other expenses: EQUIPMENT RENT AND MAIN

    total $21,320 · program services $18,809 · management and general $1,674 · fundraising $837

  • 24c · Other expenses: RECOGNITION AWARDS

    total $11,985 · program services $10,526 · management and general $286 · fundraising $1,173

  • 24d · Other expenses: UNCOLLECTIBLES

    total $1,672 · fundraising $1,672

  • 24e · All other expenses

    total $37,273 · program services $31,623 · management and general $3,757 · fundraising $1,893

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $702,221 · end of year $857,881

  • 3 · Pledges and grants receivable

    beginning of year $214,081 · end of year $82,337

  • 4 · Accounts receivable

    beginning of year $6,459 · end of year $2,791

  • 8 · Inventories for sale or use

    beginning of year $91,637 · end of year $100,090

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,302 · end of year $59,708

  • 10a · Land, buildings and equipment: cost or other basis

    $2,283,561

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,930,462

  • 10c · Land, buildings and equipment, net

    beginning of year $344,496 · end of year $353,099

  • 11 · Investments: publicly traded securities

    beginning of year $736,526 · end of year $607,910

  • 15 · Other assets

    beginning of year $1,349,167 · end of year $704,194

  • 17 · Accounts payable and accrued expenses

    beginning of year $436,462 · end of year $27,409

  • 19 · Deferred revenue

    beginning of year $1,605 · end of year $72,745

  • 21 · Escrow or custodial account liability

    beginning of year $74,154 · end of year $57,677

  • 27 · Net assets without donor restrictions

    beginning of year $836,270 · end of year $1,133,646

  • 28 · Net assets with donor restrictions

    beginning of year $2,120,398 · end of year $1,476,533

Mission and programs · 2022

Mission

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."

  • CUB SCOUTS - THE ORGANIZATION PROVIDED PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 592 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.

    Expenses $532,439 · Grants $729 · Revenue $143,528

  • SCOUTS BSA - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 659 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.

    Expenses $190,157 · Revenue $51,260

  • EXPLORING AND VENTURING - THE ORGANIZATION PROVIDES PROGRAM SUPPORT, TRAINING, CAMPING OPPORTUNITIES, AND MARKETING SUPPORT TO 53 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.

    Expenses $38,031

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bill Anderson

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Curt Burrill

    PAST COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Robert Evans

    VP OF OPERATIONS

    Total calculated
    $0
    Hours/week
    1

  • Erik Johnsen

    VP MEMBERSHIP

    Total calculated
    $0
    Hours/week
    1

  • Janel Yergen

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Stephens

    VP OF MARKETING

    Total calculated
    $0
    Hours/week
    1

  • Adam August

    VP FINANCE

    Total calculated
    $0
    Hours/week
    1

  • Donald Watson

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • Russell Dysart

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Mel Ashland

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • Rick Bailey

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Michael Bliss

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Rocky Campbell

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Joe Davis

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Randy Delonge

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • Russell Dunn

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Ned Ford

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Bob Hann

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Richard Kemmling

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • John Krawczyk

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Jenny Kueck

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • Lee Milligan

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • John Packer

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • Matthew Patten

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Chris Piper

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Walter Schloer

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Fred Schroeder

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Sharon Watson

    MEMBER AT LARGE (TERMED 4/2022)

    Total calculated
    $0
    Hours/week
    1

  • James Westfall

    SCOUT EXECUTIVE

    Total calculated
    $163,638
    From this org
    $118,902
    From related orgs
    $0
    Other
    $44,736
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $116,433
    Bonus
    $0
    Other
    $2,469
    Deferred
    $16,403
    Nontaxable benefits
    $28,333
    Filer's total
    $163,638

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
19 October 2023
IRS schema version
2022v5.0
Source object
202343009349300249

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