2026-03-20T12:27:18-05:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 930391555 PACIFIC CREST COUNCIL INC BOY SCOUTS OF AMERICA PACI 5414854433 2525 MARTIN LUTHER KING JR BLVD EUGENE OR 97401 DAVE JARVIS SCOUT EXECUTIVE 5414854433 2026-03-19 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-03-19 2024 2025-03-06 01:10:19Z X PACIFIC CREST COUNCIL SCOUTING AMERICA DAVE JARVIS 2525 MARTIN LUTHER KING JR BLVD EUGENE OR 97401 4194247 0 X HTTPS://PCCSCOUTING.ORG/ X 1944 OR TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 31 30 68 1649 0 0 955414 3145299 707869 306619 54243 187115 250469 206124 1967995 3845157 17859 11669 0 0 743236 963170 0 0 216421 773090 716098 1534185 1690937 433810 2154220 11128061 10230227 309274 383856 10818787 9846371 THE MISSION OF THE PACIFIC CREST COUNCIL, SCOUTING 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 SCOUT LAW. 0 0 1329518 11669 428310 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. 1329518 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 68 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 30 0 0 1 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 OR X STEVE ANDERSON 5414854433 2525 MARTIN LUTHER KING JR BLVD EUGENE OR 97401 X DAVE JARVIS CEO/SECRETARY 60.00 X X 148793 0 35439 RANDY HILL PRESIDENT 2.00 X X 0 0 0 JOHN A ANDERSON PAST PRESIDENT 2.00 X X 0 0 0 DOUG FELDKAMP PAST PRESIDENT 2.00 X X 0 0 0 STEVE WILDISH PAST PRESIDENT 2.00 X X 0 0 0 DONNITA BASSINGER VICE PRESIDENT 2.00 X X 0 0 0 NILES HANSON VICE PRESIDENT 2.00 X X 0 0 0 SHANNON NILL VICE PRESIDENT 2.00 X X 0 0 0 JOE RAADE VICE PRESIDENT 2.00 X X 0 0 0 JIM WILEY VICE PRESIDENT 2.00 X X 0 0 0 KEVIN BELL TREASURER 2.00 X X 0 0 0 HANNAH MCCULLOUGH YOUTH REPRESENTATIVE 2.00 X 0 0 0 KELLY BROWN BOARD MEMBER 2.00 X 0 0 0 DALLAS CARTER BOARD MEMBER 2.00 X 0 0 0 DEBI CREAGER BOARD MEMBER 2.00 X 0 0 0 RON DOAN BOARD MEMBER 2.00 X 0 0 0 JEFF ELDER BOARD MEMBER 2.00 X 0 0 0 PETE KNIGHT-SHEEN BOARD MEMBER 2.00 X 0 0 0 ANDY LATOMME BOARD MEMBER 2.00 X 0 0 0 BRENT LANZ BOARD MEMBER 2.00 X 0 0 0 CLAUDETTE MCWILLIAMS BOARD MEMBER 2.00 X 0 0 0 DALTON MILBURN BOARD MEMBER 2.00 X 0 0 0 KATHY PRICE BOARD MEMBER 2.00 X 0 0 0 MARK RAUCH BOARD MEMBER 2.00 X 0 0 0 DEB REID BOARD MEMBER 2.00 X 0 0 0 HECTOR RODRIQUEZ BOARD MEMBER 2.00 X 0 0 0 JERRY ROULEAU BOARD MEMBER 2.00 X 0 0 0 BART SHERMAN BOARD MEMBER 2.00 X 0 0 0 MATT SNYDER BOARD MEMBER 2.00 X 0 0 0 PHIL WESTOVER BOARD MEMBER 2.00 X 0 0 0 GARY WILDISH BOARD MEMBER 2.00 X 0 0 0 148793 0 35439 1 0 1 0 0 10121 103281 3031897 1026 3145299 CAMPING REVENUE 713990 282059 282059 ACTIVITY REVENUE 713990 24560 24560 306619 88030 88030 88034 0 88034 88034 88034 99085 0 99085 99085 99085 52063 103281 66678 -14615 -14615 395238 282412 112826 112826 PARTICIPANT INSURANCE 524298 8865 8865 11014 11014 19879 3845157 428310 0 271548 11669 11669 184232 140130 15558 28544 591281 449745 49929 91607 66765 50169 5855 10741 56660 42536 4982 9142 64232 49245 5287 9700 50221 12949 34183 3089 1493 1091 142 260 359 262 34 63 29862 23177 2358 4327 17702 12935 1682 3085 122555 111193 4008 7354 37043 28046 3174 5823 6788 4960 645 1183 37267 37267 160208 139596 7271 13341 41636 31440 3597 6599 SUPPLIES 126196 122500 720 2976 EQUIPMENT RENTAL AND MA 34039 26311 2726 5002 RECOGNITION AWARDS 18258 9443 160 8655 32471 24854 2687 4930 1690937 1329518 144998 216421 50041 580490 3978979 206861 3444 38743 182569 172379 134049 229084 57151 89667 7161723 2973704 3237967 4188019 3241037 3827881 242824 897103 11128061 10230227 56473 72729 9860 10891 199916 242941 100320 309274 383856 X 9182972 6697663 1635815 3148708 10818787 9846371 11128061 10230227 X 2154220 -86158 101198 -3141676 X X 0 1 X 1 0 X 930035 672574 644231 955414 3145299 6347553 930035 672574 644231 955414 3145299 6347553 6347553 56454 19215 39508 54243 176064 345484 3226 45411 34618 14690 97945 6790982 3479046 0.93470 0.91780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 3360346 1463131 -68198 858 4754421 3192652 128558 232510 171361 22013 3360346 7220760 62485 -618032 3450201 22360 3192652 6363181 40615 1169651 314230 38457 7220760 5880856 4700 812383 297230 37528 6363181 0.43000 0.57000 0.00000 1 0 802580 802580 5806337 2631772 3174565 441273 341932 99341 111533 111533 4188019 OTHER NON-CURRENT ASSETS 797338 RIGHT OF USE - OPERATING LEASES 68140 RIGHT OF USE - FINANCE LEASES 31625 897103 OPEATING LEASE LIABILITIES 100320 100320 X 1460854 -86158 -86158 1547012 2298145 2298145 3845157 1690937 0 1690937 0 1690937 PART V, LINE 4: 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, LINE 2: THE 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, 2024, AND 2023. 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, 2024, AND 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM CRATER LAKE COUNCIL, INC BOY SCOUTS OF AMERICA 2,298,145. DINNER & AUCTION 88590 63785 24805 25000 14929 GOLF TOURNAMENT 38672 20625 18047 19433 1 28082 18871 9211 7316 155344 103281 52063 25000 26749 14929 66678 -14615 1 CAMPER ASSISTANCE & SCHOLARSHIPS 14 10836 FMV CAMP TUITION WAIVERS PART I, LINE 2: A CAMPERSHIP REQUEST MUST BE COMPLETED BY THE PERSON REQUESTING ASSISTANCE. THE REQUEST PROVIDES THEM THE OPPORTUNITY TO DESCRIBE THE NEED AND CONDITIONS THAT LEAD TO THE NEED. A COMMITTEE REVIEWS EACH CAMPERSHIP REQUEST AND DETERMINES THE AMOUNT TO AWARD OR DECLINES THE REQUEST. X 0 0 0 0 0 0 0 0 0 DAVE JARVIS CEO/SECRETARY 148793 0 0 0 0 0 16200 0 19239 0 184232 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 IN OCTOBER OF 2024, THE TWO ORGANIZATIONS CRATER LAKE COUNCIL BOY SCOUTS OF AMERICA AND OREGON TRAIL COUNCIL BOY SCOUTS OF AMERICA MERGED WITH THE SURVIVING ENTITY BEING OREGON TRAIL BOY SCOUTS BOY SCOUTS OF AMERICA. THE NAME WAS THEN CHANGED TO PACIFIC CREST COUNCIL BOY SCOUTS OF AMERICA. BOTH BOARDS WERE MERGED FOR THE REMAINDER OF 2024. 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, EDUCATION, 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 15 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 PROGRAM 2) RETIREMENT BENEFITS 3) HEALTH AND WELFARE BENEFITS 4) ANCILLARY BENEFITS APPROPRIATE 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 C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART VII: UPON THE MERGER, THE COUNCIL MOVED THEIR ANNUAL MEETING TO BE HELD IN FEBRUARY OF THE FOLLOWING YEAR TO ELECT NEW OFFICERS TO RIGHT-SIZE THE BOARD. FORM 990, PART XI, LINE 9: CONTRIBUTION TO SETTLEMENT TRUST FOR THE NATIONAL COUNCIL, BSA BANKRUPTCY -3,141,676. THE ORGANIZATION EXPERIENCED TURNOVER IN SEVERAL KEY ADMINISTRATIVE AND FINANCIAL POSITIONS SUBSEQUENT TO THE MERGER WITH ANOTHER BOY SCOUT COUNCIL LOCATED IN OREGON. AS A RESULT, INSTITUTIONAL KNOWLEDGE WAS LIMITED, AND ADDITIONAL TIME WAS REQUIRED TO IDENTIFY, GATHER, AND VERIFY THE RECORDS NECESSARY TO ENSURE A COMPLETE AND ACCURATE FINAL FILING. THESE CIRCUMSTANCES MATERIALLY CONTRIBUTED TO THE DELAY.THE ORGANIZATION DID NOT WILLFULLY NEGLECT ITS FILING OBLIGATIONS AND ACTED IN GOOD FAITH BASED ON ITS PRIOR FILING HISTORY AND UNDERSTANDING OF ITS RESPONSIBILITIES. THE LATE FILING WAS DUE TO REASONABLE CAUSE AND CIRCUMSTANCES BEYOND THE ORGANIZATION'S CONTROL, RATHER THAN INTENTIONAL DISREGARD OF THE FILING REQUIREMENTS.ACCORDINGLY, THE ORGANIZATION RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTIES ASSESSED IN CONNECTION WITH THE LATE FILING OF ITS RETURN.