2024-10-22T15:06:05-07:00 2023-12-31 753194011 Moss Levy & Hartzheim LLP 2400 Professional Parkway Suite 205 Santa Maria CA 93455 990 2023-01-01 951696725 LOS PADRES COUNCIL BOY SCOUTS OF AMERICA LOSP 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 CARLOS CORTEZ SCOUT EXECUTIVE 2024-10-22 true true Adam Guise CPA P01590379 8059252579 2023 2024-10-15 13:58:12Z CARLOS CORTEZ 4000 MODOC ROAD SANTA BARBARA CA 93110 3841450 false X WWW.LPCBSA.ORG X 1910 CA TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. 18 18 7 0 799094 888262 145616 334811 241028 2222118 201471 216470 1387209 3661661 282876 0 652634 767233 0 113961 603153 905545 1255787 1955654 131422 1706007 14731619 15904174 1743594 1210142 12988025 14694032 TO INSTILL VALUES IN YOUNG PEOPLE, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES, AND TO ASSIST THEM IN ACHIEVING THEIR FULL POTENTIAL. false false 1569777 SCOUTING PROGRAMS INSTILL LEADERSHIP VALUES IN OVER 6,000 YOUNG PEOPLE ANNUALLY WITH A DIVERSITY OF EDUCATIONAL AND OUTDOOR PROGRAMS.THIS PREPARES THEM TO MAKE ETHICAL CHOICES DURING THEIR LIVES AND ASSISTS THEM IN ACHIEVING THEIR FULL POTENTIAL. LOS PADRES COUNCIL PROGRAM PROVIDES OVER 10,000 COMMUNITY SERVICE HOURS ANNUALLY TO VARIOUS COMMUNITY CAUSES AND COLLECTS OVER 12,000 POUNDS OF FOOD FOR LOCAL FOOD PANTRIES.LOS PADRES COUNCIL PRESENTED 1,507 MERIT BADGES AND 301 ADVANCEMENT AWARDS TO ITS YOUTH IN 2020. 1569777 true true false false false false false false true true true false false false true true false true false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 0 0 false 7 true false false false false false false false 0 false false false false false false false X 18 18 false false false false true true false true true false true true false true true true true true true false false CA X X X CARLOS CORTEZ 8059670105 4000 MODOC ROAD SANTA BARBARA CA 93110 CARLOS CORTEZ SCOUT EXECUTIVE 40.00 0.50 X 187387 0 0 TRENT BENEDETTI Treasurer 15.00 0.50 X X 0 0 0 JOHN BRINKER Nom Chair 5.00 0.50 X 0 0 0 MICHAEL BRITTON Cuesta Chair 5.00 0.50 X 0 0 0 DAVID BROWN VP Development 15.00 0.50 X X 0 0 0 LANI COLLINS Legal Counsel 10.00 0.50 X 0 0 0 STEVE GOLIS Cap Com Member 5.00 0.50 X 0 0 0 LYNN JOHNSON VP of Operation 15.00 0.50 X X 0 0 0 CASSIDY GARD Youth Rep 5.00 0.50 X 0 0 0 LEN KAMLET VP of Program 15.00 0.50 X X 0 0 0 THOMAS PARKER Member 5.00 0.50 X 0 0 0 BRIAN HASCALL VP OF EXPLORING 15.00 0.50 X X 0 0 0 WILLIAM TREY PINNER III Capital Chair 5.00 0.50 X 0 0 0 ROBERT PUTNEY Commissioner 5.00 0.50 X 0 0 0 CHRISTIAN SALGADO Endow Co Member 5.00 0.50 X 0 0 0 DOUG SCOTT President 20.00 0.50 X X 0 0 0 LAURIE TAMURA VP Properties 15.00 0.50 X X 0 0 0 RICK TERBORCH Past President 5.00 0.50 X 0 0 0 ROBERT TUCKER Phoenix Member 5.00 0.50 X 0 0 0 RAHUL VINCHHI Member 5.00 0.50 X 0 0 0 187387 1 false true false FRANK SCHIPPER CONSTRUCTION 4000 MODOC ROAD SANTA BARBARA CA 93110 CONSTRUCTION SERVICES 981429 PETER LAPIDUS CONSTRUCTION 4000 MODOC ROAD SANTA BARBARA CA 93110 CONSTRUCTION SERVICES 260573 2 888262 14082 888262 ACTIVITIES 900099 49184 49184 CAMPING 900099 141506 141506 OTHER PROGRAM SERVICE REV 900099 144121 144121 334811 0 0 0 25608 25608 25608 25608 159046 2063072 159046 2063072 2222118 2222118 130821 130821 130821 0 239830 179789 60041 60041 0 3661661 394852 2378547 X 282876 282876 0 0 0 187387 143632 22899 20856 0 421614 380994 16676 23944 0 110767 95455 7182 8130 47465 40122 3444 3899 0 0 0 0 0 0 252576 57740 186404 8432 0 0 0 0 164285 147390 6183 10712 152671 147563 2396 2712 0 3024 2691 156 177 11625 9109 1180 1336 0 0 115418 114054 640 724 SUPPLIES 57783 53736 793 3254 OTHER EXPENSES 48691 40147 3930 4614 EQUIPMENT RENTAL & MAINT 20395 17344 877 2174 PUBLICATIONS AND MEDIA 18089 2355 27 15707 60988 34569 19129 7290 1955654 1569777 271916 113961 709534 517769 0 107791 128766 0 0 0 0 91886 99781 45124 129320 15201911 188220 13766309 15013691 10975 14847 0 0 0 0 14731619 15904174 78821 87699 97103 106370 1567670 1016073 1743594 1210142 X 9596460 10756748 3391565 3937284 12988025 14694032 14731619 15904174 1706007 X false true X true false X 2883999 1479138 1823649 799094 888262 7874142 0 0 2883999 1479138 1823649 799094 888262 7874142 0 7874142 161683 2579 265828 241027 159046 830163 0 1839024 43894 1882918 10587223 0.74370 0.64660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 3111644 1000 300483 282876 3130251 3984817 1000 -874173 3111644 4572823 5000 382061 940047 35020 3984817 5011030 216564 283284 671487 4272823 4573331 454330 16631 5011030 false true true 163532 163532 464014 48580 415434 20060 10866 9194 33896 26094 7802 14520409 102680 14417729 15013691 DEFERRED REVENUE 2500 LINE OF CREDIT 1013573 1016073 X Part IV, Line 2b: Explanation of escrow account liability CUSTODIAL FUNDS CONSIST OF FUNDS DEPOSITED BY PACKS AND TROOPS (UNITS) FOR FUTURE PURCHASES IN THE SCOUT SHOP, COUNCIL PROGRAMS, COUNCIL EVENTS, OR VARIOUS OTHER NEEDS OF THE UNIT. THESE FUNDS ARE RECORDED AS A LIABILITY ON THE STATEMENTS OF FINANCIAL POSITION AS THE COUNCIL DOES NOT HAVE CONTROL OVER THE USE OF THE FUNDS. Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT FUND IS HELD BY A RELATED ORGANIZATION, BSA TRUST FUND ENDOWMENT. ASSETS ARE TO BE HELD IN PERPETUITY WITH EARNINGS FROM THE ENDOWMENT ASSETS AVAILABLE FOR OPERATIONS AND OTHER PROJECTS. Part X : FIN48 Footnote THE COUNCIL AND RELATED TRUST ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE 23701D AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL AND TRUST ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL AND TRUST PERFORM AN EVALUATION FOR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED AS OF DECEMBER 31, 2020 AND 2019. false SCOUTING CELEBRATION 130821 130821 130821 130821 130821 false BOY SCOUTS OF AMERICA LPC TRU 4000 MURDOC ROAD SANTA BARBARA CA 93110 282876 0 0 1 true false false false false false false false false false CARLOS CORTEZ SCOUT EXECUTIVE 187387 187387 Form 990, Part VI, Section A, Line 6 THE COUNCIL MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. EACH ACTIVE MEMBER SHALL BE ELECTED AT THE ANNUAL MEETING OF THE LOCAL COUNCIL BY THE ACTIVE MEMBERS THEN IN OFFICE, ELECTED MEMBERS SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ASSOCIATE MEMBERS AND HONORARY MEMBERS MAY BE ELECTED AT THE ANNUAL MEETING BY ACTIVE MEMBERS THEN IN OFFICE. THEY SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING. ALL ACTIVE, HONORARY, AND ASSOCIATE MEMBERS OF THE LOCAL COUNCIL SHALL BE ENTITLED TO ATTEND ANY MEETINGS OF THE LOCAL COUNCIL. EACH ACTIVE MEMBER OF THE LOCAL COUNCIL AT A LOCAL COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE AND VOTING BY PROXY SHALL NOT BE PERMITTED. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. IT IS REVIEWED BY THE AUDIT COMMITTEE PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Section B, Line 12c EACH BOARD MEMBER AND STAFF MUST READ THE CONFLICT OF INTEREST STATEMENT AND SIGN ANNUALLY. THE POLICY IS REVIEWED ON AN ANNUAL BASIS WITH ALL STAFF AND EXECUTIVE BOARD MEMBERS DURING THE FISCAL YEAR. ALL CONTRACTS ARE REVIEWED BY KEY LEADERSHIP FOR CONFLICTS. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. Form 990, Part VI, Section B, Line 15a COMPENSATION GUIDELINES ARE SET BY THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA. A LOCAL COMPENSATION COMMITTEE LED BY THE COUNCIL PRESIDENT SETS THE CEO SALARY USING COMPARABILITY DATA. THE CEO'S SALARY IS ADOPTED DURING THE ACCEPTANCE OF THE BUDGET PROCESS AND IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Section C, Line 19 THE COUNCIL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BOY SCOUTS OF AMERICA LOS PADRES COUNCIL 4000 MODOC ROAD SANTA BARBARA CA 93110 956043542 INVEST FUNDS OWNED BY THE LP COUNCIL BSA CA 501(C)(3) LINE 12A, I LOS PADRES COUNCIL BOY SCOUTS OF AMERICA false false true false false false false false false false false false false false false false false false false false BOY SCOUTS OF AMERICA LOS PADRES COUNCIL b 282876