Form 990 for tax year 2023
Filed by CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA.
Totals
- Total revenue
- $881,427
- Total expenses
- $1,065,656
- Contributions and grants received
- $385,236
- Grants paid
- $1,991
- Program service revenue
- $240,996
- Investment income
- $42,446
- Other revenue
- $212,749
- Total assets, end of year
- $2,629,740
- Total liabilities, end of year
- $197,995
- Net assets or fund balances, end of year
- $2,431,745
- Program services expenses (Part IX)
- $926,021
- Management and general expenses
- $72,599
- Fundraising expenses
- $67,036
- Program service expenses (Part III)
- $926,021
Program services were 86.9% 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
$12,028
-
1c · Fundraising events
$67,553
-
1e · Government grants (contributions)
$21,000
-
1f · All other contributions, gifts and grants
$284,655
-
2a · Program service revenue: ACTIVITY REVENUE
total $189,553 · related or exempt $189,553
-
2b · Program service revenue: CAMPING REVENUE
total $51,443 · related or exempt $51,443
-
3 · Investment income
total $8,870 · excluded $8,870
-
7a · Gross sales of assets other than inventory
securities $33,576
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $33,576
-
7d · Net gain or loss
total $33,576 · excluded $33,576
-
8a · Fundraising events: gross income
$34,631
-
8a · Fundraising events: contributions included on line 1c
$67,553
-
8b · Fundraising events: direct expenses
$16,242
-
8c · Net income from fundraising events
total $18,389 · excluded $18,389
-
10a · Gross sales of inventory
$302,770
-
10b · Cost of goods sold
$186,443
-
10c · Net income from sales of inventory
total $116,327 · related or exempt $116,327
-
11a · Other revenue: PARTICIPANT INSURANCE
total $77,630 · related or exempt $77,630
-
11d · All other revenue
total $403 · excluded $403
-
11e · Other revenue, total
$78,033
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $1,991 · program services $1,991
-
5 · Compensation of officers, directors and key employees
total $171,105 · program services $146,436 · management and general $16,446 · fundraising $8,223
-
7 · Other salaries and wages
total $249,481 · program services $213,513 · management and general $23,978 · fundraising $11,990
-
8 · Pension plan contributions
total $16,343 · program services $13,796 · management and general $1,698 · fundraising $849
-
9 · Other employee benefits
total $3,473 · program services $2,801 · management and general $448 · fundraising $224
-
10 · Payroll taxes
total $37,612 · program services $32,146 · management and general $3,643 · fundraising $1,823
-
11c · Fees: accounting
total $62,822 · program services $53,399 · management and general $6,282 · fundraising $3,141
-
11e · Fees: professional fundraising services
total $5,472 · fundraising $5,472
-
11g · Fees: other
total $4,615 · program services $314 · management and general $37 · fundraising $4,264
-
12 · Advertising and promotion
total $1,495 · program services $1,420 · management and general $75
-
13 · Office expenses
total $28,623 · program services $22,193 · management and general $2,260 · fundraising $4,170
-
14 · Information technology
total $10,385 · program services $8,827 · management and general $1,039 · fundraising $519
-
16 · Occupancy
total $53,706 · program services $49,649 · management and general $2,705 · fundraising $1,352
-
17 · Travel
total $30,248 · program services $25,990 · management and general $2,839 · fundraising $1,419
-
19 · Conferences, conventions and meetings
total $7,311 · program services $6,744 · management and general $378 · fundraising $189
-
21 · Payments to affiliates
total $22,152 · program services $22,152
-
22 · Depreciation, depletion and amortization
total $22,698 · program services $22,132 · management and general $377 · fundraising $189
-
23 · Insurance
total $59,068 · program services $50,686 · management and general $5,588 · fundraising $2,794
-
24a · Other expenses: JAMBOREE EXPENSES
total $181,188 · program services $181,188
-
24b · Other expenses: SUPPLIES
total $40,788 · program services $34,734 · management and general $1,267 · fundraising $4,787
-
24c · Other expenses: RECOGNITION AWARDS
total $18,062 · program services $3,996 · management and general $161 · fundraising $13,905
-
24d · Other expenses: EQUIPMENT RENT AND MAIN
total $15,883 · program services $14,091 · management and general $1,195 · fundraising $597
-
24e · All other expenses
total $21,135 · program services $17,823 · management and general $2,183 · fundraising $1,129
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $857,881 · end of year $198,946
-
3 · Pledges and grants receivable
beginning of year $82,337 · end of year $85,717
-
4 · Accounts receivable
beginning of year $2,791 · end of year $30,328
-
8 · Inventories for sale or use
beginning of year $100,090 · end of year $92,859
-
9 · Prepaid expenses and deferred charges
beginning of year $59,708 · end of year $30,484
-
10a · Land, buildings and equipment: cost or other basis
$2,780,927
-
10b · Land, buildings and equipment: accumulated depreciation
$1,953,160
-
10c · Land, buildings and equipment, net
beginning of year $353,099 · end of year $827,767
-
11 · Investments: publicly traded securities
beginning of year $607,910 · end of year $659,593
-
15 · Other assets
beginning of year $704,194 · end of year $704,046
-
17 · Accounts payable and accrued expenses
beginning of year $27,409 · end of year $123,436
-
19 · Deferred revenue
beginning of year $72,745 · end of year $3,808
-
21 · Escrow or custodial account liability
beginning of year $57,677 · end of year $70,751
-
27 · Net assets without donor restrictions
beginning of year $1,133,646 · end of year $1,095,828
-
28 · Net assets with donor restrictions
beginning of year $1,476,533 · end of year $1,335,917
Mission and programs · 2023
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 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.
Expenses $648,215 · Grants $1,991 · Revenue $320,492
-
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.
Expenses $231,505 · Revenue $114,461
-
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.
Expenses $46,301
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
William AndersonWILLIAM ANDERSON
COUNCIL PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Curt BurrillCURT BURRILL
PAST COUNCIL PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Robert EvansROBERT EVANS
VP OF OPERATIONS
- Total calculated
- $0
- Hours/week
- 1
-
Erik JohnsenERIK JOHNSEN
VP MEMBERSHIP
- Total calculated
- $0
- Hours/week
- 1
-
Janel YergenJANEL YERGEN
VP PROGRAM
- Total calculated
- $0
- Hours/week
- 1
-
Jennifer StephensJENNIFER STEPHENS
VP OF MARKETING
- Total calculated
- $0
- Hours/week
- 1
-
Adam AugustADAM AUGUST
VP FINANCE
- Total calculated
- $0
- Hours/week
- 1
-
Donald WatsonDONALD WATSON
COUNCIL COMMISSIONER
- Total calculated
- $0
- Hours/week
- 1
-
Russell DysartRUSSELL DYSART
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Rick BaileyRICK BAILEY
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Michael BlissMICHAEL BLISS
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Rocky CampbellROCKY CAMPBELL
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Joe DavisJOE DAVIS
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Russell DunnRUSSELL DUNN
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Ned FordNED FORD
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Bob HannBOB HANN
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
John KrawczykJOHN KRAWCZYK
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Matthew PattenMATTHEW PATTEN
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Chris PiperCHRIS PIPER
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Walter SchloerWALTER SCHLOER
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Fred SchroederFRED SCHROEDER
MEMBER AT LARGE
- Total calculated
- $0
- Hours/week
- 1
-
James WestfallJAMES WESTFALL
SCOUT EXECUTIVE
- Total calculated
- $171,105
- From this org
- $128,645
- From related orgs
- $0
- Other
- $42,460
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $125,247
- Bonus
- $0
- Other
- $3,398
- Deferred
- $16,602
- Nontaxable benefits
- $25,858
- Filer's total
- $171,105
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
- 2023
- Filed
- 14 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202423199349313367
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.