2024-11-13T09:33:46-08:00 2023-12-31 261589090 Mueller Yuva Osterman Rasmusson LLP 225 E 4th Ave Eugene OR 97401 990 2023-01-01 930391555 Oregon Trail Council Inc Boy Scouts of America 697 OREG 5414854433 2525 Martin Luther King Jr Blvd Eugene OR 97401 Dave Jarvis Scout Executive 2024-11-13 true true Kerry Rasmusson P00544353 5413441100 2023 2024-10-15 13:58:12Z Dave Jarvis 2230594 false X www.otcbsa.org X 1944 OR 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. 31 31 72 891 0 644231 955414 433570 707869 39508 54243 258885 250469 1376194 1967995 12407 17859 0 797718 743236 0 163822 568528 773090 1378653 1534185 -2459 433810 10756319 11128061 385829 309274 10370490 10818787 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. false false 1262296 17859 707869 SCOUT CAMPING AND OTHER RELATED ACTIVITIES WHICH PROMOTE THE SCOUTING PROGRAM OF TEACHING YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING IN SCOUT CRAFTS, AND TEACHING PATRIOTISM AND COURAGE. 1262296 true true false false false false false false false true true false false false true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 7 0 true 72 true false false false false false true true false 0 false false false false false false false X 31 31 false false false false true true true true false false true true true true true true true true true true false OR X Steve Anderson 5414854433 2525 Martin Luther King Jr Blvd Eugene OR 97401 Scott Impecoven Past Exec. Dir. 40.00 0.00 X X 99205 0 9908 Gary Wildish Vice President 2.00 0.00 X X 0 0 0 Kevin Bell Treasurer 2.00 0.00 X X 0 0 0 Dalton Milburn Board Member 2.00 0.00 X 0 0 0 Deb Reid Board Member 2.00 0.00 X 0 0 0 Dallas Carter Board Member 2.00 0.00 X 0 0 0 Phil Westover Board Member 2.00 0.00 X X 0 0 0 Doug Feldkamp Board Member 2.00 0.00 X X 0 0 0 Steve Wildish Board Member 2.00 0.00 X X 0 0 0 Donnita Bassinger Vice President 2.00 0.00 X X 0 0 0 Andy LaTomme Board Member 2.00 0.00 X 0 0 0 John A Anderson Past President 2.00 0.00 X X 0 0 0 Joe Raade Vice President 2.00 0.00 X X 0 0 0 Debi Creager Board Member 2.00 0.00 X 0 0 0 Randy Hill President 2.00 0.00 X X 0 0 0 Hannah McCullough Board Member 2.00 0.00 X 0 0 0 Ron Doan Board Member 2.00 0.00 X 0 0 0 Kathy Price Board Member 2.00 0.00 X 0 0 0 Hector Rodriquez Board Member 2.00 0.00 X 0 0 0 Claudette McWilliams Board Member 2.00 0.00 X 0 0 0 Matt Snyder Board Member 2.00 0.00 X 0 0 0 Niles Hanson Board Member 2.00 0.00 X 0 0 0 Kelly Brown Board Member 2.00 0.00 X 0 0 0 Bart Sherman Board Member 2.00 0.00 X 0 0 0 Pete Knight-Sheen Board Member 2.00 0.00 X 0 0 0 Mark Rauch Board Member 2.00 0.00 X 0 0 0 Jeff Elder Board Member 2.00 0.00 X 0 0 0 Jerry Rouleau Board Member 2.00 0.00 X 0 0 0 Brent Lanz Board Member 2.00 0.00 X 0 0 0 Shannon Nill Vice President 2.00 0.00 X X 0 0 0 Chris Minor Board Member 2.00 0.00 X 0 0 0 99205 9908 0 false false false 0 7289 55677 167335 725113 212148 955414 Activity Revenue 713990 208382 208382 Camping Fees 713990 258330 258330 Other 900099 241157 241157 707869 54243 54243 0 0 0 0 62803 55677 48113 14690 14690 0 295165 214486 80679 80679 Investment Gains K-1 523000 155100 155100 155100 1967995 943648 68933 0 17859 17859 0 0 107697 88236 7733 11728 0 475764 362433 39180 74151 0 106891 80807 9133 16951 52884 41497 4017 7370 0 0 49447 19840 24874 4733 0 0 0 0 0 0 0 0 117910 105437 4400 8073 31109 24399 2367 4343 0 872 637 83 152 0 0 108852 95268 4792 8792 22764 17542 1842 3380 Supplies 313476 306729 707 6040 Other 29311 21935 2602 4774 National Charter Fee 29160 29160 Rent and Maint. of Equip 23948 18916 1775 3257 46241 31601 4562 10078 1534185 1262296 108067 163822 X 53985 50041 4274568 3978979 5666 3444 26688 182569 0 0 0 135063 134049 97752 57151 5952021 2714054 2287456 3237967 3014541 3241037 0 0 0 860600 242824 10756319 11128061 48129 56473 88926 9860 248774 242941 385829 309274 X 8611604 9182972 1758886 1635815 10370490 10818787 10756319 11128061 433810 14487 X false true X true false X 785897 930035 672574 687825 955414 4031745 0 0 785897 930035 672574 687825 955414 4031745 17222 4014523 60159 56454 19215 39508 54243 229579 14620 3226 45411 34618 14690 112565 0 4373889 4000954 0.91780 0.91260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3192652 128558 232510 171361 22013 3360346 7220760 62485 -618032 3450201 22360 3192652 6363181 40615 1169651 314230 38457 7220760 5880856 4700 812383 297230 37528 6363181 5141645 62515 972208 261676 33836 5880856 0.57820 0.41760 0.00420 true false false 802580 802580 4112637 1836166 2276471 637838 565642 72196 30411 26830 3581 368555 285416 83139 3237967 Funds on behalf of others 145778 Operating lease liabilities 85650 Other 11513 242941 X 1982482 14487 14487 1967995 1967995 1534185 1534185 1534185 Part V, Line 4: Intended uses of the endowment fund. PROMOTING THE SCOUTING PROGRAM OF TEACHING YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING IN SCOUT CRAFTS, AND TEACHING PATRIOTISM AND COURAGE. Part X : FIN48 Footnote Note 1 - Income TaxesThe Council is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes. The Council is subject to federal income tax on any unrelated business taxable income. There were no unrelated business activities during the years ended December 31, 2023 and 2022. The Council evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the Council as of December 31, 2023 and 2022. false Auction 91873 55677 36196 16175 Special Events 26607 26607 4810 27128 118480 55677 62803 4810 43303 48113 14690 false 0 0 Camper Assistance & Scholarships 18 17859 FMV Camp Tuition Waivers X Building Materials 1 82766 FMV X Auction Items 120 37177 FMV X Building mater. 22 92205 FMV false false false Form 990, Part VI, Section A, Line 6 The corporate membership of the council is composed of active members. The active members of the council consist of Chartered Organizations Representatives and Members at Large. Chartered Organization Representatives shall represent organizations operating Scouting units. Each chartering organization has one representative or one vote.(Therefore, BSA is a consortium of many organizations.)Members at Large include persons chosen from various business, civic, educations, professional and religious affiliations known commonly as the Executive Board. Form 990, Part VI, Section A, Line 7a The two groups of members (chartered organizations representatives and members at large) meet annually to approve the slate of officers and executive board. Form 990, Part VI, Section A, Line 7b Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transact such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate. Form 990, Part VI, Section A, Line 8b No committee with authority to act on behalf of governing body. Form 990, Part VI, Section B, Line 11b To be reviewed by the council treasurer, executive committee and executive board prior to filing. The officers or full board meet monthly to review financial statements and conduct other business. Form 990, Part VI, Section B, Line 12c A copy of the conflict of interest policy is provided annually to each board member.Any conflicts are to be noted to management. Form 990, Part VI, Section B, Line 15a The local BSA Council receives a market comparability study performed at the behest of the national Boy Scouts of America organization. The study analysis includes a detailed review of policies and guidelines for the following elements of total compensation:1) Base salary program2) Retirement benefits3) Health and welfare benefits4) Ancillary benefitsAppropriate marketplace survey data are used to demonstrate that each component of the compensation program is consistent with market practice, and includes cost-of-living comparisons for each region in the country. Form 990, Part VI, Section B, Line 15b See 15a Form 990, Part VI, Section C, Line 19 Available upon request Form 990, Part X, Line 2, Savings and temporary cash investments Cash held in escrow - Contribution to BSA Settlement Trust - $3,141,676:The National Council provides the Council with a charter, program materials andsupport for administration as well as sponsoring certain benefit plans for Councilemployees. Since 1978 the National Council has operated a general liability insurance program in which the Council participates. On February 18, 2020, the National Council filed for protection under chapter 11 of the United States Bankruptcy Code. The National Council continues to operate its business in the ordinary course and has received bankruptcy court approval to continue its relationship with the Councils including the benefit and insurance programs noted above. Neither the Council nor any other local council are currently parties to the bankruptcy proceeding. The court has granted a stay on litigation against both the National Council and local councils and the National Council has proposed a plan of reorganization that protects local councils from any further legal exposure for abuse claims arising prior to February 18, 2020. Such plan requires a contribution from local councils. The Council has been informed that its contribution will be $3,141,676, and has deposited this amount (the Escrow Property) in an interest-bearing escrow account (the Escrow Account) with Bank of New York Mellon as escrow agent. This amount is included in Form 990, Part X, Line 2, Savings and temporary cash investments. In accordance with the escrow agreement, the Escrow Account shall remain the property of the Council at all times until such time as such funds shall be released to the Settlement Trust or returned to the Council. This amount may increase. The ability of the National Council to confirm such a plan is unknown. Management of the Council is unable to assess the effect, if any, the resolution of these matters by the National Council may have on the Councils operations or its financial statements. In April, 2023, the National Council emerged from Chapter 11 bankruptcy and fulfilled a commitment it made when it began its restructuring process in February 2020: to equitably compensate survivors and preserve the mission of Scouting.