2025-09-05T09:05:50-05:00 2024-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-01-01 951727660 ORANGE COUNTY COUNCIL 039 BOY SCOUTS OF AMERICA ORAN 7145468558 2953 PULLMAN ST SANTA ANA CA 92705 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 7145468558 2025-09-04 1 1 WANWAN ZHANG P01317662 9257902600 2025-09-04 2024 2025-03-06 01:10:19Z X RUSSELL ETZENHOUSER 2953 PULLMAN ST SANTA ANA CA 92705 18930956 0 1761 X WWW.OCBSA.ORG X 1910 CA IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE (CONTINUED ON SCH. O)TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. DEVELOP TOMORROW'S LEADERS THROUGH ADVENTURE AND FUN ACTIVITIES THAT TEACH LIFE SKILLS. 52 52 357 4261 0 0 1985209 5339778 6621839 6884196 209813 439209 388427 244096 9205288 12907279 20414 9443 0 0 5788207 6378386 24795 25965 273372 5788630 6018586 11622046 12432380 -2416758 474899 40786811 43074811 4623473 4275096 36163338 38799715 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA 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. IT IS THE MISSION OF THE ORANGE COUNTY COUNCIL, INC. BSA (CONTINUED ON SCH. O)TO SERVE AN EVER INCREASING NUMBER OF YOUTH BY MARSHALING THE COMMUNITY RESOURCES TO DEVELOP TOMORROW'S LEADERS TODAY THROUGH ADVENTURE AND FUN ACTIVITIES THAT INSTILL VALUES AND TEACH LIFE SKILLS. 0 0 4159070 9443 516504 ACTIVITIES: THIS REPRESENTS A WIDE VARIETY OF ACTIVITIES AND EVENTS INCLUDING DISTRICT EVENTS SUCH AS CAMPOREE, CAMPORALL, TRAINING FOR ADULT LEADERS AND ADULT LEADER RECOGNITION DINNER. ADDITIONALLY, COUNCIL SPONSORED EVENTS AND ACTIVITIES ARE INCLUDED SUCH AS UNIVERISTY OF SCOUTING, COMMISSIONER COLLEGE, VENTURING ACTIVITIES, DAY OF SERVICE, HIGH ADVENTURE TRAINING, NATIONAL YOUTH LEADERSHIP TRAINING, ROWING COMPETITIONS, WOODBADGE, SCOUT-O-RAMA, EAGLE SCOUT RECOGNITION AND COUNCIL ANNUAL DINNER. 4159070 5685473 CAMPING: THIS REPRESENTS EVENTS AND ACTIVITIES AT SCHOEPE SCOUT RESERVATION AT LOST VALLEY, OSO LAKE, NEWPORT SEA BASE AND THE IRVINE RANCH OUTDOOR EDUCATION CENTER. THOUSANDS OF YOUTH AND ADULTS USE OUR FACILITIES YEAR ROUND WHILE SPENDING TIME IN THE OUTDOORS AND LEARNING LIFELONG SKILLS. SPENDING TIME IN THE OUTDOORS IS A KEY TOOL TO DELIVERING THE PROGRAM THAT ALLOWS YOUTH TO HAVE POSITIVE EXPERIENCES WITH ADULT MENTORS. OUR FACILITIES PROVIDE A UNIQUE AND SAFE ATMOSPHERE FOR OUR YOUTH. 2360553 65940 DAY CAMPS: THE COUNCIL CONDUCTS A CUB SCOUT DAY CAMP IN THREE DIFFERENT AREAS OF THE COUNTY. MORE THAN 600 FIRST-FIFTH GRADERS ATTEND THIS WEEK-LONG ACTIVITY WITH THEIR PARENTS AND LEADERS WHICH ARE HELD AT CITY OF COUNTY PARK FACILITIES. SCOUTS ARE ABLE TO PLAY GAMES, MAKE CRAFTS, AND LEARN THE SAFTEY RULES AND SKILLS TO SHOOT ARCHERY AND BB GUNS. DAY CAMP FOR MANY IS THE HIGHLIGHT OF THEIR SCOUTING YEAR. HUNDREDS OF VOLUNTEERS HELP MAKE THIS PROGRAM POSSIBLE. 562037 920707 REVENUE INCLUDES COUNCIL PROGRAM FEES, COUNCIL INSURANCE FEES, TRADING POST, VENDOR REBATES 562037 920707 11240730 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 38 0 1 357 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 52 52 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MELISSA COE 7145468558 2953 PULLMAN ST SANTA ANA CA 92705 WILLIAM BAKER CHAIRMAN OF THE BOARD 4.00 X X 0 0 0 TERRY ADAMS VICE CHAIRMAN - ALUMNI 2.00 X X 0 0 0 KEVIN ELLIOTT VICE CHAIRMAN - MARKETING 2.00 X X 0 0 0 DANIEL HAY VICE CHAIRMAN - MEMBERSHIP 4.00 X X 0 0 0 MIKE KARN VICE CHAIRMAN - DISTRICT OPERATIONS 2.00 X X 0 0 0 STUART LOWE VICE CHAIRMAN - PROPERTIES 2.00 X X 0 0 0 STEVE MENSINGER VICE CHAIRMAN - FUND DEVELOPMENT 2.00 X X 0 0 0 JOE MUNDI VICE CHAIRMAN - PROGRAM 2.00 X X 0 0 0 CHARLES OSAKI VICE CHAIRMAN - DEI 2.00 X X 0 0 0 DAVID SMITH VICE CHAIRMAN - PROJECT DEVELOPMENT 2.00 X X 0 0 0 VALERIE VENEGAS VICE CHAIRMAN - MEMBERSHIP RECRUITMENT 2.00 X X 0 0 0 CHERYL WITHYCOMBE VICE CHAIRMAN - YOUTH PROTECTION 2.00 X X 0 0 0 CHARLIE GALLAGHER THRU 0224 VICE CHAIRMAN - YOUTH PROTECTION 2.00 X X 0 0 0 PETER REYNOLDS TREASURER 2.00 X X 0 0 0 STEVEN BRADLEY COUNCIL COMMISSIONER 4.00 X X 0 0 0 ROBERT ANDERSON SCHOEPE DIRECTOR 1.00 X 0 0 0 LISA ARGYROS DIRECTOR 1.00 X 0 0 0 ROBERT BATMAN DIRECTOR 1.00 X 0 0 0 GREGORY BECK DIRECTOR 1.00 X 0 0 0 CARTER BOHN DIRECTOR (THRU 02/24) 1.00 X 0 0 0 HEIDI BRAMLET DIRECTOR 1.00 X 0 0 0 DAVE BRYNER DIRECTOR 1.00 X 0 0 0 RYAN BUSHORE DIRECTOR 1.00 X 0 0 0 JOHN CHRISTOPOULOS DIRECTOR 1.00 X 0 0 0 DENNIS COLE DIRECTOR 1.00 X 0 0 0 DANIELLE DEGROOD DIRECTOR 1.00 X 0 0 0 ROBERT DOIDGE DIRECTOR 1.00 X 0 0 0 BRITT DOWDY DIRECTOR 1.00 X 0 0 0 MARK ENGSTROM DIRECTOR 1.00 X 0 0 0 ROBERT ETZENHOUSER DIRECTOR 1.00 X 0 0 0 MAT FORESTER DIRECTOR 1.00 X 0 0 0 ROBERT FRIEDMAN DIRECTOR 1.00 X 0 0 0 DAVE GIDDENS DIRECTOR (THRU 02/24) 1.00 X 0 0 0 VICTORIA GRAY DIRECTOR 1.00 X 0 0 0 DENNIS HARDIN DIRECTOR 1.00 X 0 0 0 GORDON HILL DIRECTOR (THRU 02/24) 1.00 X 0 0 0 DANA HOPPER DIRECTOR 1.00 X 0 0 0 JOHN HOVANESIAN DIRECTOR 1.00 X 0 0 0 DAVID JOHNSON DIRECTOR 1.00 X 0 0 0 JOSEPH KOCH DIRECTOR 1.00 X 0 0 0 EDWIN LAIRD DIRECTOR 1.00 X 0 0 0 JOHN LERCH DIRECTOR 1.00 X 0 0 0 TOM LING DIRECTOR 1.00 X 0 0 0 BRIAN LOCHRIE DIRECTOR (THRU 02/24) 1.00 X 0 0 0 DANA MYERSON DIRECTOR 1.00 X 0 0 0 LAN QUOC NGUYEN DIRECTOR 1.00 X 0 0 0 NICHOLAS NGUYEN DIRECTOR 1.00 X 0 0 0 JOHN NIELSEN DIRECTOR 1.00 X 0 0 0 BRIAN OUELLETTE DIRECTOR 1.00 X 0 0 0 DENNIS PERCELL DIRECTOR 1.00 X 0 0 0 ERIK PETERSON DIRECTOR 1.00 X 0 0 0 ANTHONY PHOENIX DIRECTOR (THRU 02/24) 1.00 X 0 0 0 DEIDRE PUJOLS DIRECTOR (THRU 02/24) 1.00 X 0 0 0 VIJAY REDDY DIRECTOR (THRU 10/24) 1.00 X 0 0 0 NATHAN ROSENBERG DIRECTOR 1.00 X 0 0 0 TOM SALES DIRECTOR 1.00 X 0 0 0 DAVID SCHMID DIRECTOR 1.00 X 0 0 0 JEFF SIMANCEK DIRECTOR (THRU 02/24) 1.00 X 0 0 0 STEPHEN SKAHEN DIRECTOR 1.00 X 0 0 0 HELEN STAINER DIRECTOR 1.00 X 0 0 0 MICHELLE STEEL DIRECTOR 1.00 X 0 0 0 ROBERT THIERGARTNER DIRECTOR (THRU 02/24) 1.00 X 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 40.00 X 269741 0 23520 DENOVAN LINO DEPUTY SCOUT EXECUTIVE 40.00 X 144233 0 15964 PETER NYSTROM DIRECTOR OF FACILITIES 40.00 X 152119 0 12694 CHARLES WILSON DIRECTOR OF FIELD SERVICES 40.00 X 124349 0 18653 690442 0 70831 4 0 1 0 UPPER CRUST 2011 CORONA ROAD SUITE 203 COLUMBIA MO 95203 FOOD SERVICE 245901 JITASA 1750 W FRONT STREET SUITE 200 BOISE ID 83702 ACCOUNTING 101637 2 578088 107080 4654610 50478 5339778 CAMPING 900099 5734021 5734021 COUNCIL SERVICES 900099 567730 567730 ACTIVITIES 900099 516505 516505 DAY CAMP 900099 65940 65940 6884196 278104 278104 57163 0 57163 57163 57163 5546680 5385575 161105 161105 161105 0 578088 117495 -117495 -117495 816041 520607 295434 295434 MISCELLANEOUS 900099 8994 8994 8994 12907279 7188624 0 378877 9443 9443 761275 571405 125319 64551 4465482 4188354 225570 51558 418990 367257 39519 12214 310162 276372 26441 7349 422477 383541 29375 9561 10023 4962 4901 160 173750 173750 25965 25965 89157 89157 185125 178819 2861 3445 32724 28517 1867 2340 93404 83577 8781 1046 946898 902420 33556 10922 342225 312856 18189 11180 105885 93932 9018 2935 145948 145948 1617757 1614714 2174 869 309835 243662 49924 16249 SUPPLIES 989282 984906 3096 1280 OTHER 441575 365297 57713 18565 RENTAL AND MAINTENANCE 373299 353596 14865 4838 RECOGNITION AND AWARDS 139116 131152 2202 5762 22583 22583 12432380 11240730 918278 273372 2275253 1883508 91367 142686 558125 477966 300000 141099 179448 178380 186041 51692092 25406451 21368185 26285641 14254242 11742454 1920160 1877067 40786811 43074811 407033 500245 1019952 992476 813969 449059 257318 215316 2125201 2118000 4623473 4275096 X 29293448 31311594 6869890 7488121 36163338 38799715 40786811 43074811 474899 2161478 0 X 0 1 X 1 0 X 2578386 4480520 1733592 1985209 5339778 16117485 2578386 4480520 1733592 1985209 5339778 16117485 2838934 13278551 315925 231248 207055 342655 335267 1432150 6565 6565 140739 42719 2983 8994 195435 17751635 30079047 0.74800 0.81670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11455094 48170 2174886 1373005 12305145 9707949 49953 2060134 362942 11455094 12052138 51111 -2393201 2099 9707949 10741286 42566 1680628 412342 12052138 11226987 20791 1208577 1715069 10741286 0.79834 0.17712 0.02454 1 0 10107570 10107570 36167876 22039109 14128767 146629 119811 26818 4596761 3247531 1349230 673256 673256 26285641 ACCRUED SETTLEMENT CONTRIBUTION 2118000 2118000 X 15058487 2161478 83757 2245235 12813252 89157 4870 94027 12907279 12422110 83757 83757 12338353 89157 4870 94027 12432380 PART IV, LINE 2B: CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUNTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUND IS MADE UP OF FIVE FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT FUND INCLUDES BOTH DONOR RESTRICTED FUNDS AND UNRESTRICTED INVESTMENT FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO BE INCLUDED IN THE ENDOWMENT FUND. THE COUNCIL'S INVESTMENTS ARE GOVERNED BY A WRITTEN INVESTMENT POLICY, THE PRINCIPAL OBJECTIVE IS TO MAKE INVESTMENTS IN A THOUGHTFUL AND PRUDENT MANNER SO AS TO PRESERVE AND ENHANCE THE COUNCIL'S ABILITY TO PROVIDE FOR THE BENEFITS OF SCOUTING. THE OVERSIGHT OF THE INVESTMENT PORTFOLIO IS THE RESPONSIBILITY OF THE INVESTMENT COMMITTEE WHOSE MEMBERS ARE APPOINTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND SHALL ADMINISTER THE INVESTMENT PORTFOLIO IN COMPLIANCE WITH ALL WRITTEN POLICIES APPROVED BY THE BOARD. THE INVESTMENT COMMITTEE HAS CONTRACTED WITH AN INDEPENDENT TRUST COMPANY FOR THE PURPOSE OF MANAGING THE INVESTMENT AND REINVESTMENT OF FUND ASSETS IN A MANNER CONSISTENT WITH THE OVERALL INVESTMENT POLICY AS APPROVED BY THE BOARD. PART X, LINE 2: THE COUNCIL IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND CORRESPONDING STATE PROVISIONS. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. 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 DISCUSSION WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2024 AND 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 4,870. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 4,870. X X X X 1 BIRKHOLM DIRECT 150 N SANTA ANITA AVE STE 300 ARCADIA CA 91006 DIRECT MARKETING 0 30916 25965 4951 30916 25965 4951 CA GOLF CLASSIC 283589 283589 41760 4051 1172 22555 SPORTING CLAYS 98797 98797 4406 3342 1133 3 195702 195702 26235 4463 8378 578088 578088 72401 11856 1172 32066 117495 -117495 1 0 0 SCHOLARSHIPS - MEMBERSHIP 49 5118 CAMP STAFF 174 4325 PART I, LINE 2: ASSISTANT IS USED ONLY TO REGISTER NEW SCOUTS DURING SCOUT O RAMA WHICH IS MONITORED BY THE REGISTRAR THROUGH THE REGISTRATION PROCESS DURING SCOUT O RAMA. REGISTRATIONS FOR STAFF IS ALSO MONITORED BY THE REGISTRAR AND CONFIRMED BY THE ACCOUNTING STAFF. A LIST OF INDIVIDUAL GRANT BENEFICIARIES IS KEPT INCLUDING INFORMATION SUCH AS AMOUNT RECEIVED. ADDITIONALLY, THE REMAINING VALUES OF USED GRANTS ARE TRACKED THROUGH OUR BUDGETING SYSTEM. X X 1 0 0 0 0 0 0 0 0 RUSSELL ETZENHOUSER SCOUT EXECUTIVE 269741 0 0 0 0 0 8004 0 15516 0 293261 0 0 0 PETER NYSTROM DIRECTOR OF FACILITIES 144468 0 0 0 7651 0 4079 0 8615 0 164813 0 0 0 DENOVAN LINO DEPUTY SCOUT EXECUTIVE 144233 0 0 0 0 0 4475 0 11489 0 160197 0 0 0 PART I, LINE 4A PETER NYSTROM RECEIVED A SEVERANCE PAYMENT OF $7,651 DURING THE YEAR. RUSSELL ETZENHOUSER SCOUT EXECUTIVE TO PURCHASE A HOME X 300000 300000 0 1 1 300000 X 1 1370 COMPARABLE SALES X 1 5001 PUBLICLY TRADED EXCHANGE X 1 2039 COMPARABLE SALES X EAGLE KITS 1 30699 COMPARABLE SALES X SUPPLIES 4 11369 COMPARABLE SALES 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS RATHER THAN THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: AVALON CONSULTING WAS UTILIZED TO SELL OR PROCESS VEHICLE DONATIONS. 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 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 THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN RECOMMENDED FOR APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF MEMBERS, AT OUR ANNUAL STAFF PLANNING CONFERENCE, RECEIVE A VERBAL AND WRITTEN REVIEW OF THE CONFLICT OF INTEREST POLICY. ALL STAFF ARE REQUIRED TO SIGN A DOCUMENT STATING THEY HAVE REVIEWED AND UNDERSTAND THE POLICY, AND HAVE DISCLOSED ANY CONFLICTS, IF APPLICABLE. ALL BOARD MEMBERS, AT THE ANNUAL BUSINESS MEETING ARE GIVEN THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ALSO SIGN THAT THEY HAVE REVIEWED AND UNDERSTAND THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL HAS A VOLUNTEER COMPENSATION AND BENEFITS COMMITTEE WHO MEETS EACH YEAR TO REVIEW AND APPROVE THE COMPENSATION OF KEY COUNCIL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.