2025-06-16T08:30:37-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 951643982 GREATER LOS ANGELES AREA COUNCIL BOY SCOUTS OF AMERICA GREA 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 MARICELA GONZALEZ INTERIM SCOUT EXECUTIVE 2134134400 2025-06-13 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-06-13 2023 2025-03-06 01:10:19Z X GREATER LOS ANGELES AREA COUNCIL ROBERT KURKJIAN 2333 SCOUT WAY LOS ANGELES CA 900264912 10669349 0 1761 X WWW.GREATERLASCOUTING.ORG X 1915 CA GREATER LA SCOUTING PROVIDES UNMATCHED LEADERSHIP DEVELOPMENT AND CHARACTER BUILDING OPPORTUNITIES FOR ALL YOUTH AGES FIVE TO 20 VIA TRANSFORMATIONAL OUTDOOR ACTIVITIES AND BEST OF BREED PROGRAMS. 48 48 202 4620 0 0 2601942 1174399 3833650 4795338 4339276 708475 3691007 1291581 14465875 7969793 163087 134446 0 0 3756122 4010327 20860 17957 693516 6055189 7810117 9995258 11972847 4470617 -4003054 54463107 51260032 5791586 4973436 48671521 46286596 GREATER LA SCOUTING PROVIDES UNMATCHED LEADERSHIP DEVELOPMENT AND CHARACTER BUILDING OPPORTUNITIES FOR ALL YOUTH AGES FIVE TO 20 VIA TRANSFORMATIONAL OUTDOOR ACTIVITIES AND BEST OF BREED PROGRAMS. 0 0 10319215 134446 6151910 IN 2023, GREATER LOS ANGELES SCOUTING DELIVERED AMERICA'S PREMIER YOUTH LEADERSHIP AND CHARACTER DEVELOPMENT PROGRAM TO MORE THAN 15,000 GIRLS AND BOYS AGES 5-20. OUR UNMATCHED OUTDOOR ADVENTURES, CAMPS AND PROGRAMS CREATE TRANSFORMATIONAL EXPERIENCES THAT PLAY A FUNDAMENTAL ROLE IN SHAPING AMERICA'S FUTURE LEADERS. SCOUTING FACILITATES MEANINGFUL ENGAGEMENT AMONG YOUTH, PARENTS, AND COMMUNITY ORGANIZATIONS TO HELP YOUNG PEOPLE ADOPT STRONG VALUES AND LIFE SKILLS. WE OPERATE FIVE CAMPS FROM CATALINA ISLAND TO THE SAN BERNARDINO MOUNTAINS, AND EACH YEAR INTRODUCE THOUSANDS OF SCOUTS TO THE MAGIC OF THE GREAT OUTDOORS WHILE HELPING THEM ESTABLISH SELF-CONFIDENCE AND PRIDE IN PERSONAL ACHIEVEMENT VIA TRANSFORMATIONAL LIFE EXPERIENCES THAT DEFINE SCOUTING. 10319215 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 202 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 48 48 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X X ROBERT KURKJIAN 2134134400 2333 SCOUT WAY LOS ANGELES CA 900264912 ROBERT KURKJIAN SCOUT EXECUTIVE/CEO/SECRETARY 55.00 X 320367 0 10586 IMELDA DUENAS DIRECTOR OF FIELD SERVICES 40.00 X 122688 0 6405 STEPHEN SMITH DIRECTOR OF SUPPORT SERVICES (THRU SEPT. 23') 40.00 X 121810 0 10198 JOHN O JOHNSON COUNCIL PRESIDENT & CHAIRMAN 10.00 X X 0 0 0 CRAIG SNODGRASS COUNCIL COMMISSIONER 10.00 X X 0 0 0 TIMOTHY R GREENLEAF IMM. PAST PRESIDENT 1.00 X X 0 0 0 JOHN H KEDESHIAN VP, BOARD AFFAIRS (THRU NOV. 23') 1.00 X X 0 0 0 STEWART C CUSHMAN VICE PRESIDENT, CAMPING & PROPERTIES 1.00 X X 0 0 0 WILLIAM S JAMESON VICE PRESIDENT, DEVELOPMENT 1.00 X X 0 0 0 ERIC ARENTSEN VICE PRESIDENT, DISTRICT OPERATIONS 1.00 X X 0 0 0 JOHN E ORSWELL VICE PRESIDENT, EXPLORING 1.00 X X 0 0 0 JOHN R QUEEN III VP, INVESTMENTS 1.00 X X 0 0 0 RICK GIBSON VICE PRES., MARKETING & COMMUNICATIONS 1.00 X X 0 0 0 SERGIO HUIDOR VP, MEMBERSHIP (THRU MAR. 23') 1.00 X X 0 0 0 WESLEY E ROMBERGER III VICE PRESIDENT, PROGRAM 1.00 X X 0 0 0 STEVEN J ROTHANS EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 PRISCILLA HERNANDEZ VICE PRESIDENT, MEMBERSHIP 1.00 X X 0 0 0 ROBERT F SCOULAR VP GENERAL COUNSEL & PAST PRESIDENT 1.00 X X 0 0 0 ANTHONY T KITT TREASURER 1.00 X X 0 0 0 TREVOR ANTHONY DIRECTOR 1.00 X 0 0 0 ROSS M ARNOLD DIRECTOR 1.00 X 0 0 0 PHILIP T ATTALLA DIRECTOR 1.00 X 0 0 0 GLENN T AULT DIRECTOR 1.00 X 0 0 0 KELLY BARRY DIRECTOR (THRU OCT. 23') 1.00 X 0 0 0 DAVID W BERKUS DIRECTOR 1.00 X 0 0 0 MICHAEL P BIRKHOLM DIRECTOR 1.00 X 0 0 0 RICHARD S BREEN DIRECTOR 1.00 X 0 0 0 JAIME BURROLA DIRECTOR 1.00 X 0 0 0 MARTHA CAMPBELL DIRECTOR 1.00 X 0 0 0 ENCARNACION CERVANTES DIRECTOR 1.00 X 0 0 0 STEVEN M CRAIG DIRECTOR 1.00 X 0 0 0 BRUCE G DAVIS DIRECTOR 1.00 X 0 0 0 WILLIAM H DEWITT II DIRECTOR 1.00 X 0 0 0 VINCE FARHAT DIRECTOR 1.00 X 0 0 0 ANTHONY A FERGUSON DIRECTOR (THRU NOV. 23') 1.00 X 0 0 0 ROBERT J GIERAT DIRECTOR 1.00 X 0 0 0 SUKO GOTOH DIRECTOR 1.00 X 0 0 0 JOHN R HARBISON DIRECTOR 1.00 X 0 0 0 C THOMAS HARTMAN JR DIRECTOR 1.00 X 0 0 0 NORA T LIU DIRECTOR 1.00 X 0 0 0 DOUGLAS MANN DIRECTOR 1.00 X 0 0 0 SHANNON L MCINTOSH DIRECTOR 1.00 X 0 0 0 PAUL D MCNULTY DIRECTOR 1.00 X 0 0 0 SUSAN PORTER GRIEGO DIRECTOR 1.00 X 0 0 0 ROBERT W RENKEN DIRECTOR (THRU NOV. 23') 1.00 X 0 0 0 STEPHEN L SALYARDS DIRECTOR 1.00 X 0 0 0 RON SANTAROSA DIRECTOR 1.00 X 0 0 0 ERIC SCHIRDING DIRECTOR 1.00 X 0 0 0 NORBERT SCHNABEL DIRECTOR 1.00 X 0 0 0 WILLIAM A SHAW DIRECTOR 1.00 X 0 0 0 J STEPHEN SINCLAIR DIRECTOR 1.00 X 0 0 0 DARIN M SORRELS DIRECTOR 1.00 X 0 0 0 NICHOLAS H STONNINGTON JR DIRECTOR 1.00 X 0 0 0 JESSE TORRES DIRECTOR 1.00 X 0 0 0 H DAVID WHITESEL DIRECTOR 1.00 X 0 0 0 WILLIAM J ZAK JR DIRECTOR 1.00 X 0 0 0 564865 0 27189 3 0 1 0 CATALINA CLASSIC CRUISE 1046 QUEENS HIGHWAY LONG BEACH CA 90802 TRANSPORTATION CCV 180598 VALDEZ GENERAL CONSTRUCTION 1000 N JOYCE AVENUE RIALTO CA 92376 CONTRACTOR SERVICES 134380 FLO CONSTRUCTION P O BOX 494 TWIN PEAKS CA 92391 CONTRACTOR SERVICES 108800 3 199540 974859 1174399 CAMP FEES 713990 3395049 3395049 PROGRAM FEES 713990 776509 776509 ACTIVITY FEES 713990 623780 623780 4795338 647005 647005 509954 0 509954 509954 509954 815693 807224 845108 716339 -29415 90885 61470 61470 50770 199540 115761 -64991 -64991 1303063 1022348 280715 280715 PARTICIPANT INSURANCE COVERAGE 900099 288248 288248 277655 277655 565903 7969793 6151910 0 643484 134446 134446 462961 323168 102175 37618 2673581 1845030 609348 219203 346072 300097 23252 22723 227697 197448 15298 14951 300016 233147 45295 21574 36527 26202 3446 6879 100120 71818 9446 18856 17957 17957 23681 23681 353055 266132 35004 51919 15573 14337 107 1129 318060 260186 11182 46692 192666 138202 18178 36286 1380311 1316112 25174 39025 667495 651980 3980 11535 157437 153968 1194 2275 208431 208354 32 45 112298 112298 1221893 1199558 9105 13230 272271 257011 6220 9040 UNCOLLECTIBLE PLEDGES D 1030000 1030000 SUPPLIES 948085 929594 5310 13181 EQUIPMENT RENT AND MAIN 456490 451967 1722 2801 RECOGNITION AWARDS 54431 45159 1627 7645 261293 153001 9340 98952 11972847 10319215 960116 693516 1935404 2043592 149822 391827 1941347 2100 317206 295681 2855918 2818334 378287 273487 230107 99487 33297695 8544882 26603288 24752813 16220899 17274458 3830829 3308253 54463107 51260032 648307 709236 676855 291231 184287 228711 3404548 3618865 877589 125393 5791586 4973436 X 27159926 23960431 21511595 22326165 48671521 46286596 54463107 51260032 X -4003054 1371126 247003 X 0 1 X 1 0 X 3390688 3068801 2984950 2601942 1174399 13220780 3390688 3068801 2984950 2601942 1174399 13220780 596511 12624269 824509 547290 1484247 2750515 1156959 6763520 110178 110178 313651 313651 20408129 23014725 0.61860 0.65480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 15665078 206961 1889611 803500 16958150 22993953 140333 -3260168 4201500 7540 15665078 19993228 8056 3814418 819949 1800 22993953 19498860 7863 1347794 853856 7433 19993228 17896106 290199 2303439 987462 3422 19498860 0.00000 0.00000 1.00000 0 0 761064 761064 27987364 6573991 21413373 1883400 747438 1135962 2185377 1223453 961924 480490 480490 24752813 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2830729 BENEFICIAL INTEREST IN CHARITABLE 163656 GIFT ANNUITIES RECEIVABLE 48869 LAND HELD FOR SALE 155746 RIGHT-OF-USE (ROU) ASSET - OPERATING LEASES 25163 RIGHT-OF-USE (ROU) ASSET - FINANCE LEASES 84090 3308253 CHARITABLE REMAINDER TRUST LIABILITY 14969 OPERATING LEASE LIABILITIES 25951 FINANCE LEASE LIABILITIES 84473 125393 X 10460747 1371126 1044980 306665 2722771 7737976 231817 231817 7969793 12845672 1044980 59662 1104642 11741030 231817 231817 11972847 PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL'S BOARD OF DIRECTORS HAS DEVELOPED A SPENDING POLICY THAT DISTRIBUTES A SPECIFIC PAYOUT RATE OF THE ENDOWMENT BASE TO SUPPORT THE COUNCIL'S PROGRAMS. SUCH A POLICY ALLOWS FOR GREATER PREDICTABILITY OF SPENDABLE INCOME FOR BUDGETING PURPOSES AND FOR GRADUAL STEADY GROWTH FOR THE SUPPORT OF OPERATIONS BY THE ENDOWMENT. IN ADDITION, THIS POLICY MINIMIZES THE INVADING OF PRINCIPAL OVER THE LONG-TERM. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS 31,777. CHANGE IN VALUE OF PERPETUAL TRUSTS 205,647. CHANGE IN VALUE OF GIFT ANNUITIES RECEIVABLE 9,579. ADDITIONAL FUNDRAISING EXPENSES 59,662. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL FUNDRAISING EXPENSES 59,662. X X 1 BIRKHOLM DIRECT 150 NORTH SANTA ANITA AVENUE SUITE ARCADIA CA 91006 DIRECT MAIL 0 31940 17957 13983 31940 17957 13983 CA BLB EVENT 131121 116106 15015 7500 21093 10323 COUNCIL ANNUAL DINNER 25961 13586 12375 2600 21971 6770 4 93228 69848 23380 2710 33239 9555 250310 199540 50770 12810 76303 26648 115761 -64991 1 REGISTRATION FEES 282 55089 FMV WAIVED REGISTRATION FEES CAMPERSHIPS 198 54513 FMV WAIVED CAMPING FEES SCHOLARSHIPS 7 24500 FMV UNIFORMS 6 344 FMV UNIFORMS PART I, LINE 2: THE BELCHER SCHOLARSHIP IS MONITORED THROUGH COLLECTION OF SCHOOL TRANSCRIPTS. THE AWARDEE MUST MEET ACADEMIC CRITERIA TO BE ELIGIBLE TO RECEIVE THE TWO INSTALLMENTS OF THE SCHOLARSHIP GIVEN OVER TWO YEARS TIME. ALL CAMPERSHIPS ARE DETERMINED EITHER ON A CASE-BY-CASE BASIS OR BY UNIT IF IT'S AN URBAN-EMPHASIS UNIT. DETAILED RECORDS ARE KEPT BY NAME. X X X X 0 0 0 0 0 0 0 0 0 ROBERT KURKJIAN SCOUT EXECUTIVE/CEO/SECRETARY 320367 0 0 0 0 0 9188 0 1398 0 330953 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL IS COMPRISED OF THREE TYPES OF MEMBERS. ACTIVE MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. THERE ARE ALSO ASSOCIATE AND HONORARY MEMBERS, AND FRIENDS OF SCOUTING. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS ELECT THE GOVERNING BOARD OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THEN MADE AVAILABLE TO THE REMAINING BOARD OF DIRECTORS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS SENT TO BOARD MEMBERS TO BE COMPLETED ANNUALLY. THE FORMS ARE REVIEWED AND MONITORED BY THE GENERAL COUNSEL AND THE GOVERNANCE COMMITTEE. ANY BOARD MEMBERS WITH CONFLICTS ARE REMOVED FROM RESPONSIBILITIES THAT CAUSE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE (CONSISTING EXCLUSIVELY OF VOLUNTEERS) AND COMPENSATION IS DETERMINED BASED ON BOY SCOUT AND IRS GUIDELINES. THE COMPENSATION COMMITTEE USES COMPARABILITY DATA AND OTHER SOURCES IN DETERMINING COMPENSATION FOR OFFICERS AND OTHER HIGHLY COMPENSATED INDIVIDUALS, WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 205,647. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 31,777. CHANGE IN VALUE OF GIFT ANNUITIES RECEIVABLE 9,579. FORM 990, PAGE 1, ITEM B, AMENDED RETURN: THE 2023 FORM 990 IS BEING AMENDED TO REPORT UPDATES FOR A MORE COMPLETE AND ACCURATE 990, INCLUDING FUNDRAISING INFORMATION AND GRANTS PAID. THE FOLLOWING IS A SUMMARY OF WHAT SPECIFIC SECTIONS OF THE 990 THAT HAVE BEEN UPDATED TO REFLECT THESE CHANGES: -HEADER: LINE J -PART I: LINES 3,4, 8, 11, 12, 13, 17, AND 18 -PART III: LINE 4A PROGRAM EXPENSE AND GRANT AMOUNTS -PART VI: LINE 1A AND 1B -PART VII: BOARD OF DIRECTORS LISTING -PART VIII: LINES 1C, 1F, 8A, 8B. 8C AND 12 -PART IX: LINES 2, 11F, 20, 24B, 24E AND 25 -PART XI: LINES 1 AND 2 -SCHEDULE A, PART II -SCHEDULE B: CONTRIBUTOR 12 -SCHEDULE D: PART XI AND PART XII -SCHEDULE G: PART II -SCHEDULE I: PART III