2024-11-14T15:53:08-08:00 2023-12-31 454123537 MUELLER & STROSBERG LLP 1865 PLEASANT VALLEY AVE OAKLAND CA 94611 990 2023-01-01 680323772 MARIN COUNCIL BOY SCOUT TRUST FUND NO 2 MARI 4154541081 225 WEST END AVENUE SAN RAFAEL CA 94901 MICHAEL DYBECK SCOUT EXECUTIVE/CEO 2024-11-14 true true SEAN MUELLER CPA P01460978 5106585600 X 2023 2024-10-15 13:58:12Z 225 WEST END AVENUE SAN RAFAEL CA 94901 192457 false X WWW.BOYSCOUTS-MARIN.ORG X 1994 CA MAINTAIN AND SUPPORT THE SCOUTING PROGRAM IN MARIN COUNTY, CALIFORNIA 8 8 0 0 509319 6389 0 -27412 186068 0 481907 192457 0 0 0 0 5412 110290 127428 110290 127428 371617 65029 4025023 4083884 7998 9159 4017025 4074725 MAINTAIN AND SUPPORT THE SCOUTING PROGRAM IN MARIN COUNTY, CALIFORNIA false false 118119 THE MARIN COUNCIL BOY SCOUTS OF AMERICA DEPENDS ON CONTRIBUTIONS AND CAMP OPERATIONS FOR THE NECESSARY INCOME TO RUN THE PROGRAMS. DURING CERTAIN OPERATIONAL PERIODS DURING THE FISCAL YEAR, THERE MAY BE A SHORTFALL OF POSITIVE REVENUES TO RUN THE OPERATING ACTIVITIES OF THE ORGANIZATION. ACCORDINGLY, INTEREST EARNED BY THE MARIN COUNCIL BOY SCOUT TRUST FUND IS USED TO SUPPLEMENT THE OPERATIONAL ACTIVITIES OF THE BOY SCOUTS OF AMERICA 35 MARIN COUNCIL. THE SCOUTING PROGRAM REACHES ABOUT 2,000 YOUTH IN MARIN COUNTY, MANY OF THEM IN OUTREACH PROGRAMS. 118119 true false false false false false false false false true true true false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X MICHAEL DYBECK 4154541081 225 WEST END AVENUE SAN RAFAEL CA 94901 MICHAEL DYBECK Executive Dir. 40.00 40.00 X 0 167340 15058 NESTOR SCHNASSE Trustee 3.00 0.00 X 0 0 0 WILLIAM BARTON Trustee 3.00 0.00 X 0 0 0 JEFF CLARK Trustee 3.00 0.00 X 0 0 0 PHIL CASSOU Trustee 3.00 0.00 X 0 0 0 RUSS KETRON Trustee 3.00 0.00 X 0 0 0 DAVID GOODMAN Trustee 3.00 0.00 X 0 0 0 LYNN TAYLOR Trustee 3.00 0.00 X 0 0 0 167340 15058 0 false true false 0 6389 6389 0 186068 186068 0 0 0 0 0 0 0 0 192457 186068 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24685 21501 1333 1851 0 0 0 0 3707 3229 200 278 0 0 0 0 0 55257 55257 43779 38132 2364 3283 0 127428 118119 3897 5412 90988 39269 28026 0 0 0 0 0 0 0 2905745 1310930 1638028 1594815 1647619 1602566 136639 310295 0 0 511749 508913 4025023 4083884 7998 9159 7998 9159 X 1208813 2263481 2808212 1811244 4017025 4074725 4025023 4083884 X 65029 1696 -9025 X false true X true false X X X 1 BOY SCOUTS OF AMERICA MARIN COUNCIL 941156323 10 false 0 0 1 0 true false false false false false false false false false false false false false false true false 3973915 6389 187763 127428 4040639 4092860 509319 -517976 110288 3973915 3803035 91168 198657 4092860 3535042 21272 246721 3803035 2819736 117176 598130 3535042 false false false 934097 934097 588123 463340 124783 1383525 847590 535935 1594815 310295 EMPLOYEE EQUITY INVESTMENT 400000 INTERFUND RECEIVABLE 108913 508913 X Part V, Line 4: Intended uses of the endowment fund. EARNINGS FROM THE ENDOWMENT FUND ARE INTENDED TO HELP SUPPLEMENT THE OPERATIONAL INCOME OF BOY SCOUTS OF AMERICA 35 MARIN COUNCIL. Part X : FIN48 Footnote INCOME TAXESFINANCIAL STATEMENT PRESENTATION FOLLOWS THE RECOMMENDATIONS OF ASC 740, INCOME TAXES. UNDER ASC 740, THE ORGANIZATION IS REQUIRED TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION AND REQUIRES A TWO-STEP PROCESS THAT SEPARATES RECOGNITION FROM MEASUREMENT. THE FIRST STEP IS DETERMINING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD; THE SECOND STEP IS MEASURING A TAX POSITION THAT MEETS THE RECOGNITION THRESHOLD. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL TAX POSITIONS AND THAT THERE ARE NO UNRECORDED LIABILITIES. MANAGEMENT BELIEVES THAT THE COMPANY HAS ADEQUATELY EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31,2023 THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE OR AN ACCRUAL FOR A TAX LIABILITY WOULD BE NECESSARY.THE ORGANIZATION HAS RECEIVED NOTIFICATION FROM THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA THAT IT QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701d OF THE CALIFORNIA REVENUE AND TAXATION CODE. THIS EXEMPTION IS SUBJECT TO PERIODIC REVIEW BY THE FEDERAL AND STATE TAXING AUTHORITIES AND MANAGEMENT IS CONFIDENT THE ORGANIZATION CONTINUES TO SATISFY ALL FEDERAL AND STATE STATUTES IN ORDER TO QUALIFY FOR CONTINUED TAX EXEMPTION STATUS. THE ORGANIZATION MAY PERIODICALLY RECEIVE UNRELATED BUSINESS INCOME (SUCH AS SUBLEASE INCOME) REQUIRING THE ORGANIZATION TO FILE SEPARATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, THE ORGANIZATION WILL CALCULATE, ACCRUE AND REMIT THE APPLICABLE TAX LIABILITY. false false false false false false false false false MICHAEL DYBECK Executive Dir. 167340 15058 182398 MICHAEL DYBECK SCOUT EXEC DIR REAL ESTATE OWNER false Schedule L, Part V Supplemental Information IN 2004, THR TRUSTEES OF TRUST FUND NO. 2 AGREED TO USE AS MUCH AS $400,000 FROM TRUST FUND NO.2 IN A SHARED EQUITY INVESTMENT TO ASSIST THE COUNCIL'S CURRENT SCOUT EXECUTIVE IN PURCHASING A RESIDENCE IN THE AREA. ON AUGUST 20, 2004 A RESIDENCE WAS PURCHASED USING THE FULL $400,000 AND TRUST FUND NO.2 BECAME A 55.75% ONWER OF THE PROPERTY UNDER THE TERMS OF THE SHARED EQUITY AGREEMENT. TRUST FUND NO. 2 AND THE COUNCIL'S SCOUT EXECUTIVE ARE BOUND TO THE TERMS OF THE AGREEMENT WITH REGARD TO OCCUPANCY, UPKEEP COSTS AND MINOR IMPROVEMENTS, CAPITAL IMPROVEMENTS, AND DISPOSITION OF THE PROPERTY. TRUST FUND NO.2 'S SHARE OF THE PROPERTY IS SECURED BY A DEED OF TRUST WITH ASSIGNMENT OF RENTS AND AT NO TIME WILL THE FUND'S BASIS IN THE PROPERTY DECREASE BELOW $400,000. AT ANY TIME, EITHER PARTY MAY PURCHASE PART OR ALL OF THE REMAINDER OF OWNERSHIP BASIS UNDER THE TERMS OF THE AGREEMENT, AND TRUST NO.2 SHALL HAVE THE FIRST OPTION TO PURCHASE THE REMAINDER OF THE PROPERTY AT THE AGREEMENT'S TERMINATION. AS OF DECEMBER 31, 2023 TRUST FUND NO. 2'S BASIS IN THE PROPERTY WAS $400,000. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE SCOUT EXECUTIVE. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE MARIN COUNCIL HAS AN ACTIVE EXECUTIVE BOARD THAT IS RESPONSIBLE FOR SETTING THE MISSION AND STRATEGIC DIRECTION OF THE MARIN COUNCIL AND OVERSIGHT OF THE FINANCES, OPERATIONS, AND POLICIES OF THE MARIN COUNCIL. THE GOVERNING BODY HAS A CONFLICT OF INTEREST POLICY THAT ENSURES THAT ANY CONFLICTS OF INTEREST OR THE APPEARANCE THEREOF, ARE AVOIDED OR APPROPRIATELY MANAGED THROUGH DISCLOSURE, RECUSAL OR OTHER MEANS. Form 990, Part VI, Section B, Line 15a MARIN COUNCIL BOY SCOUT TRUST NO. 2 HAS NO EMPLOYEES. HOWEVER, STAFF FROM A RELATED ORGANIZATION (BOY SCOUTS OF AMERICA 35 MARIN COUNCIL) PROVIDE THE NECESSARY OVERSIGHT TO MAINTAIN OPERATIONS. Form 990, Part VI, Section B, Line 15b MARIN COUNCIL BOY SCOUT TRUST NO. 2 HAS NO EMPLOYEES. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN RAFAEL, CALIFORNIA. Form 990, Part XI, Line 9 INTERFUND TRANSFER = -$9025 BOY SCOUTS OF AMERICA 35 MARIN COUNCIL 225 WEST END AVENUE SAN RAFAEL CA 94901 941156323 SCOUTING 501(C)(3) 509(A)(2) NA false BOY SCOUTS OF AMERICA TRUST FUND 225 WEST END AVENUE SAN RAFAEL CA 94901 237189347 SUPPORTING BOY SCOUTS OF AMERICA CA 501(C)(3) 509(A)(1) BOY SCOUTS OF AMERICA 35 MARIN COUNCIL false false false false false false false false false false false false false false false false false false false false