2025-08-14T12:49:05-05:00 2024-12-31 952972229 DANIELLS PHILLIPS VAUGHAN & BOCK 300 NEW STINE ROAD BAKERSFIELD CA 93309 990 2024-01-01 951642363 SOUTHERN SIERRA COUNCIL BOY SCOUTS OF AMERICA SOUT 6613259036 2417 M STREET BAKERSFIELD CA 93301 ANDREW KAO COUNCIL PRESIDENT 6613259036 2025-08-11 1 0 PATRICK W PAGGI CPA P01223476 6618347411 2024 2025-03-06 01:10:19Z ANDREW KAO 2417 M STREET BAKERSFIELD CA 93301 827571 0 1761 X WWW.SSCBSA.ORG X 1922 CA 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, 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. 16 16 5 420 0 0 148701 127153 184796 42269 47674 43843 253564 239107 634735 452372 0 0 0 0 277119 258132 0 0 43540 584902 328360 862021 586492 -227286 -134120 1297677 1215725 282001 334829 1015676 880896 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 2756 6490 WEBELOS WOODSWEBELOS WOODS IS AN OVERNIGHT EXPERIENCE WHERE SCOUTS HAVE THE OPPORTUNITY TO EXPERIENCE A 'DAY IN THE LIFE' OF A SCOUT BSA SUMMER CAMP 4460 14515 TEJON DISTRICT ACTIVITIESTEJON DISTRICT ACTIVITIES IS A CULULATION OF THE REVENUE AND EXPENSES FOR A NUMBER OF SMALLER COMMUNITY EVENTS AND SERVICE PROJECTS DURING THE 2023 CALENDAR YEAR. EVENTS INCLUDED ARE: VETERAN'S DAY PARADE PARTICIPATION, DAY OF SERVICE AND STEM DAY. 3056 3405 COUNCIL DINNERTHE COUNCIL DINNER IS AN ANNUAL EVENT THAT RECOGNIZES SCOUTS, SCOUTERS, AND COMMUNITY LEADERS FOR THEIR OUTSTANDING SERVICE TO THE SCOUTING MOVEMENT, AS WELL AS UNITS FOR THEIR SUPPORT OF THE COUNCIL. 449699 85210 OTHER GENERAL PROGRAMS. 449699 85210 459971 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X CINDY BASHAM 6613259036 2417 M STREET BAKERSFIELD CA 93301 ANDREW KAO PRESIDENT 0.50 X X 0 0 0 KRISTEN BEALL-WATSON PAST PRESIDENT 0.50 X X 0 0 0 STEPHEN BOYLE EXECUTIVE VICE PRESIDENT 0.50 X X 0 0 0 CINDY BASHAM COUNCIL COMMISSIONER 0.50 X X 0 0 0 JORDAN KAUFMAN TREASURER 0.50 X X 0 0 0 KATHY HILL V.P. MEMBERSHIP 0.50 X X 0 0 0 SHERI STRINGER V.P. PROGRAM 0.50 X X 0 0 0 CHARLES MOE V.P. PROPERTIES 0.50 X X 0 0 0 JAMES CONNERS V.P. SPECIAL EVENTS 0.50 X X 0 0 0 PAUL FULLER V.P. AT LARGE 0.50 X X 0 0 0 JAY ROSENLIEB V.P. AT LARGE 0.50 X X 0 0 0 MARIO ARRIBAS MEMBER AT LARGE 0.50 X 0 0 0 STEPHEN ILLINGWORTH MEMBER AT LARGE 0.50 X 0 0 0 GEORGE HAY MEMBER AT LARGE 0.50 X 0 0 0 RANDY SAUNDERS SCOUT EXECUTIVE 40.00 X X 98508 0 0 JOHN GAUGEL MEMBER AT LARGE 0.50 X 0 0 0 CHARLES CASPERSON MEMBER AT LARGE 0.50 X 0 0 0 PAUL ADBOU MEMBER AT LARGE 0.50 X 0 0 0 RAFAEL HUEZO MEMBER AT LARGE 0.50 X 0 0 0 JEFFREY RASMUSSEN MEMBER AT LARGE 0.50 X 0 0 0 98508 0 0 0 0 0 0 0 127153 127153 OTHER PROGRAM REVENUE 900099 17859 17859 TEJON DISTRICT 900099 14515 14515 WEBELOS WOODS 900099 6490 6490 COUNCIL DINNER 900099 3405 3405 42269 28722 28722 15121 0 15121 15121 15121 482820 311064 171756 171756 75264 64135 11129 11129 OTHER INCOME 900099 56222 56222 56222 452372 109620 0 215599 98508 64030 24627 9851 94804 90620 503 3681 41960 33568 5455 2937 22860 18288 2972 1600 45594 36257 6778 2559 19756 15574 1620 2562 41583 34718 4462 2403 21573 17722 2503 1348 6990 5649 872 469 13351 11536 1179 636 11949 9794 1401 754 OTHER EXPENSES 41327 37830 2275 1222 RECOGNITION AWARDS 38082 28209 3917 5956 EQUIP RENT/MAINTENANCE 27049 21182 2693 3174 SUPPLIES 26907 24561 800 1546 34199 10433 20924 2842 586492 459971 82981 43540 200411 165993 2547 0 1000 1000 26823 39439 104980 79413 11393 22821 589304 451038 151617 138266 798906 743932 0 24861 1297677 1215725 118493 123536 112176 128560 51332 82733 282001 334829 X -48225 -207309 1063901 1088205 1015676 880896 1297677 1215725 -134120 -660 0 X X 0 1 X 1 0 X 324770 190991 216199 137771 116508 986239 324770 190991 216199 137771 116508 986239 986239 17069 12620 19933 28569 35468 113659 24803 30442 27124 34225 56222 172816 1272714 2562150 0.77490 0.79350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 360308 10645 13658 13662 370949 349075 10930 28343 28040 360308 402962 4500 -55083 3304 349075 365599 3200 73158 38995 402962 331782 500 36493 3176 365599 0 0 101000 101000 289557 264802 24755 198747 186236 12511 138266 INVESTMENTS 743932 F 743932 NATIONAL COUNCIL'S SHARE 2922 UNIT/ORDER ACCOUNTS 59175 LEASE LIABILITY 20636 82733 X 451711 -661 -661 452372 0 452372 586492 0 586492 0 586492 PART V, LINE 4: TO ASSIST IN THE FUNDING OF THE ANNUAL OPERATIONS OF THE COUNCIL WHICH SERVES THE YOUTH OF KERN, INYO, AND MONO COUNTIES IN PROVIDING CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING. PART X, LINE 2: THE COUNCIL IS SUBJECT TO THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE COUNCIL'S TAX POSITIONS AND CONCLUDED THAT THEY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2018. POPCORN SALES 282000 282000 209640 POTATO BOOTH 160500 160500 87550 3 40320 40320 13874 482820 482820 311064 311064 171756 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT DUTIES, INCLUDING, BUT NOT LIMITED TO, ACCOUNTING SERVICES AND GENERAL LEDGER REPORTING, WERE DELEGATED TO THE FOLLOWING MANAGEMENT COMPANY: JITASA, INC. 1750 W FRONT STREET BOISE, ID 83702 CHRISTIAN SPEAROW, MANAGER OF CLIENT SERVICES FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B YES, THE EXECUTIVE COMMITTEE MEETS AND REVIEWS THE RETURN BEFORE IT IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS BECOME BOY SCOUTS WHEN ACCEPTING THE POSITION OF BOARD MEMBER. INCLUDED IN THE MEMBERSHIP PROCESS THE BOARD MEMBER TAKES AN OATH TO FOLLOW THE CODE OF CONDUCT. MEMBERS USE THE HONOR SYSTEM TO SELF MONITOR THEMSELVES AND ANY POTENTIAL CONFLICT OF INTEREST ISSUES ARE DISCUSSED WITH THE BOARD. IF THERE IS A PROBLEM THE BOARD HAS A SYSTEM TO REMOVE THE MEMBER. FORM 990, PART VI, SECTION B, LINE 15 EACH EXECUTIVE HAS A PERFORMANCE REVIEW COMPLETED BY THE BOARD. THE LOCAL COUNCIL THEN CONSULTS WITH THE REGIONAL AND NATIONAL OFFICE FOR SALARY GUIDELINES. THERE IS A DOCUMENTED SYSTEM FOR SALARY INCREASES WHERE THE LOCAL BOARD SUBMITS REQUESTS TO THE REGIONAL AND NATIONAL OFFICES FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 AN INDIVIDUAL MAY MAKE A WRITTEN REQUEST TO REVIEW THE DOCUMENTS TO THE LOCAL COUNCIL. UPON RECEIPT THE INDIVIDUAL MAY REVIEW THE DOCUMENTS AT THE LOCAL OFFICE. FORM 990, PAGE 6, PART VI, LINE 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. BOY SCOUT TRUST FUND OF SOUTHERN SIERRA COUNCIL 2417 M STREET BAKERSFIELD CA 93301 943020918 TRUST FUND CA 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0