Boy Scouts Of America, 57 Ventura County Council in Camarillo, California (CA)

Boy Scouts Of America, 57 Ventura County Council
Employer Identification Number (EIN)	951716783
Name of Organization	Boy Scouts Of America
Secondary Name	57 Ventura County Council
Address	509 E Daily Dr, Camarillo, CA 93010-5820
Subsection	Charitable Organization, Educational Organization
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,687,845
Amount of Income	$2,397,881
Form 990 Revenue Amount	$1,711,778

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	6	4	4
The number of Forms W-2G	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	No	No	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	51	52	52
Did the organization file all required federal employment tax returns?	Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?	No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No
Did the organization file Form 8886-T?	No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	Yes	Yes	Yes
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0
The amount of reserves on hand	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	Yes	No	No
Has it filed a Form 720 to report these payments?	No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$150,280	$157,597
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$11,177	$12,356
Total number of individuals who received more than $100,000 of reportable compensation from the organization	1	1
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$1,535,846	$2,228,338	$1,711,778
Contributions, Gifts, Grants and Other Similar Amounts	$599,398	$1,303,910	$599,018
Program Service Revenue	$408,563	$413,776	$611,871
0	$245,343	$235,622	$307,701
0	$163,220	$178,154	$304,170
All other program service revenue	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$14,668	$24,531	$29,935
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$387,083	$361,435	$357,182
Gross income from fundraising events	$824,740	$757,948	$782,017
Less: direct expenses	$437,657	$396,513	$424,835
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$126,134	$124,686	$113,772
Gross sales of inventory, less returns and allowances	$402,761	$396,192	$375,040
Less: cost of goods sold	$276,627	$271,506	$261,268
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$1,565,111	$1,607,345	$1,734,361
Grants and other assistance to domestic organizations and domestic governments	$0	$0	$0
Grants and other assistance to domestic individuals	$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0	$0	$0
Benefits paid to or for members	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$146,832	$161,457	$169,953
Compensation not included above, to disqualified persons	$0	$0	$0
Other salaries and wages	$590,045	$632,115	$599,063
Pension plan accruals and contributions	$0	$0	$0
Other employee benefits	$94,043	$109,125	$102,640
Payroll taxes	$88,228	$83,730	$78,579
Fees for services (non-employees)
Management	$0	$0	$0
Legal	$70	$6,362	$4,806
Accounting	$14,631	$15,000	$15,000
Lobbying	$0	$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees	$0	$0	$0
Other	$29,942	$21,445	$38,502
Advertising and promotion	$0	$0	$0
Office expenses	$0	$0	$0
Information technology	$0	$0	$0
Royalties	$0	$0	$0
Occupancy	$87,878	$89,639	$77,796
Travel	$22,434	$26,096	$67,997
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$0
Conferences, conventions, and meetings	$18,809	$13,708	$85,582
Interest	$6,822	$2,876	$0
Payments to affiliates	$0	$0	$0
Depreciation, depletion, and amortization	$73,241	$70,807	$61,070
Insurance	$33,580	$34,003	$42,645
Other expenses	$150,352	$151,990	$187,504
Other expenses	$56,690	$49,465	$60,101
Other expenses	$44,242	$49,011	$56,097
Other expenses	$30,919	$23,032	$22,936
Other expenses	$76,353	$67,484	$64,090

	2011	2012	2013
Balance Sheet
Total assets	$1,328,679	$1,794,565	$1,687,845
Cash - non-interest-bearing	$174,804	$302,486	$342,450
Savings and temporary cash investments	$0	$0	$0
Pledges and grants receivable, net	$246,607	$518,765	$363,441
Accounts receivable, net	$15,759	$12,411	$7,419
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0
Notes and loans receivable, net	$0	$0	$0
Inventories for sale or use	$98,531	$89,291	$84,415
Prepaid expenses and deferred charges	$45,910	$86,771	$35,771
Land, buildings, and equipment: cost or other basis	$747,068	$782,641	$852,849
Investments - publicly traded securities	$0	$0	$0
Investments - other securities	$0	$0	$0
Investments - program-related	$0	$0	$0
Intangible assets	$0	$0	$0
Other assets	$0	$2,200	$1,500
Total liabilities	$728,873	$590,766	$526,630
Accounts payable and accrued expenses	$110,885	$97,114	$102,455
Grants payable	$0	$0	$0
Deferred revenue	$9,896	$89,852	$12,810
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability	$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$608,092	$403,800	$411,365
Total net assets or fund balances	$599,806	$1,203,799	$1,161,215
Unrestricted net assets	$490,707	$168,933	$998,469
Temporarily restricted net assets	$109,099	$0	$162,746
Permanently restricted net assets	$0	$0	$0
Capital stock or trust principal, or current funds	$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$11,959,930
Subtotal	$11,959,930
Gifts, grants, contributions, and membership fees received	$3,696,376
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$8,263,554
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$12,044,100
Public support	$11,959,930
Subtotal	$84,170
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$84,170
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in California
1	Boy Scouts Of America, 41 Redwood Empire Council Tr Fund	1000 Apollo Way Ste 106, Santa Rosa, CA 95407-5442	CA	1965-11	$45,004
2	Boy Scouts Of America, 42 Piedmont Council	10 Highland Way, Piedmont, CA 94611-4026	CA	1965-11	$1,848,312
3	Boy Scouts Of America, 42 Piedmont Council Trust 1	10 Highland Way, Piedmont, CA 94611-4026	CA	1965-11	$28,670
4	Boy Scouts Of America, 45 California Inland Empire Council	1230 Indiana Ct, Redlands, CA 92374-2896	CA	1965-11	$3,408,643
5	Boy Scouts Of America, 47 Golden Empire Council	251 Commerce Cir, Sacramento, CA 95815-4203	CA	1965-11	$4,943,434
6	Boy Scouts Of America, 49 San Diego-Imperial Council	1207 Upas St, San Diego, CA 92103-5127	CA	1965-11	$6,626,506
7	Boy Scouts Of America, 51 Western Los Angeles County Counc	16525 Sherman Way, Vannuys, CA 91406-3779	CA	1965-11	$9,773,317
8	Boy Scouts Of America, 53 Los Padres Council	4000 Modoc Rd, Santa Barbara, CA 93110-1807	CA	1965-11	$2,641,456
9	Boy Scouts Of America, 53 Los Padres Council Tr F	PO BOX 2340, Santa Barbara, CA 93120-2340	CA	1965-11	$1,630,158
10	Boy Scouts Of America, 55 Santa Clara County Council Boy S	970 W Julian St, San Jose, CA 95126-2719	CA	1965-11	$471,921
11	Boy Scouts Of America, 57 Ventura County Council	509 E Daily Dr, Camarillo, CA 93010-5820	CA		$2,397,881
12	Boy Scouts Of America, 57 Ventura County Council Tr Fund	509 E Daily Dr, Camarillo, CA 93010-5820	CA	1965-11	$232,437
13	Boy Scouts Of America, 58 Verdugo Hills Council	1325 Grandview Ave, Glendale, CA 91201-2223	CA	1965-11	$2,778,862
14	Boy Scouts Of America, 59 Greater Yosemite Council	4031 Technology Dr, Modesto, CA 95356-9490	CA	1965-11	$1,958,066
15	Boy Scouts Of America, 834 San Ramon Ca	5001 Portillo Valley Dr, San Ramon, CA 94583	CA	1965-11	$16,749
16	Boyer Family Charitable Foundation	21031 Ventura Blvd Ste 523, Woodland Hls, CA 91364-2272	CA	1997-06	$2,245
17	Boyle Heights Learning Collaborative	PO BOX 33166, Los Angeles, CA 90033-0166	CA	2006-11	$117,051
18	Boyle Heights Youth Football	2700 E Lanfranco Street, Los Angeles, CA 90033	CA	1990-08	$33,444
19	Boys & Girls Club Foundation Of Bakersfield	PO BOX 2868, Bakersfield, CA 93303-2868	CA	1993-09	$18,367
20	Boys & Girls Club Of Placer County	679 Lincoln Way, Auburn, CA 95603-4803	CA	1994-07	$834,868

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Boy Scouts Of America, Cub Scout Pack 98	14956 N 140th Ave, Surprise, AZ 85379	AZ	1965-11	$2,341,136,699
Subordinate	Boy Scouts Of America, 576 Sam Houston Group Return	PO BOX 924528, Houston, TX 77292-4528	TX	1965-11	$86,090,499
Subordinate	Boy Scouts Of America, 33 Los Angeles Area Council	2333 Scout Way, Los Angeles, CA 90026-4912	CA	1965-11	$33,406,192
Subordinate	Boy Scouts Of America, 92 Atlanta Area Council	1800 Circle 75 Pkwy Se, Atlanta, GA 30339-3055	GA	1965-11	$29,771,968
Subordinate	Boy Scouts Of America, 571 Circle Ten Council	8605 Harry Hines Blvd, Dallas, TX 75235-3014	TX	1965-11	$21,791,705
Subordinate	Boy Scouts Of America, 640 Greater New York Councils	350 5th Ave Ste 7820, New York, NY 10118-0121	NY	1965-11	$21,724,268
Subordinate	Boy Scouts Of America, 560 Middle Tennessee Council	3414 Hillsboro Pike, Nashville, TN 37215-1412	TN	1965-11	$15,111,762
Subordinate	Boy Scouts Of America, 10 Grand Canyon Council	2969 N Greenfield Rd, Phoenix, AZ 85016-7715	AZ	1965-11	$14,100,432
Subordinate	Boy Scouts Of America, 333 Northern New Jersey Council	25 Ramapo Valley Rd, Oakland, NJ 07436-1709	NJ	1965-11	$13,690,648
Subordinate	Boy Scouts Of America, 61 Denver Area Council	10455 W 6th Ave, Lakewood, CO 80215-5780	CO	1965-11	$12,721,329
Subordinate	Boy Scouts Of America, 492 Cascade Pacific Council	2145 Sw Naito Pkwy, Portland, OR 97201-5103	OR	1965-11	$12,431,429
Subordinate	Boy Scouts Of America, 564 Capitol Area Council	12500 N Ih 35, Austin, TX 78753-1312	TX	1965-11	$11,760,893
Subordinate	Boy Scouts Of America, 635 Bay-Lakes Council	2555 Northern Rd, Appleton, WI 54914-8753	WI	1965-11	$10,873,599
Subordinate	Boy Scouts Of America, 358 Patriots Path Council	1 Saddle Rd, Cedar Knolls, NJ 07927-1901	NJ	1965-11	$10,334,687
Subordinate	Boy Scouts Of America, 18 Quapaw Area Council	3220 Cantrell Rd, Little Rock, AR 72202-1847	AR	1965-11	$8,113,227
Subordinate	Boy Scouts Of America, 89 West Central Florida Council	11046 Johnson Blvd, Seminole, FL 33772-4715	FL	1965-11	$6,866,872
Subordinate	Boy Scouts Of America, 101 Northeast Georgia Council	PO BOX 399, Jefferson, GA 30549-0399	GA	1965-11	$6,864,704
Subordinate	Boy Scouts Of America, 220 Baltimore Area Council	701 Wyman Park Dr, Baltimore, MD 21211-2805	MD	1965-11	$6,799,679
Subordinate	Boy Scouts Of America, 177 Mid Iowa Council	6123 Scout Trl, Des Moines, IA 50321-1601	IA	1965-11	$6,679,231
Subordinate	Boy Scouts Of America, 662 Longhorn Council Boy Scout Foun	850 Cannon Dr, Hurst, TX 76054-3191	TX	1972-10	$6,585,797

Number of affiliated organizations

Alaska	6
Alabama	13
Arkansas	9
Arizona	7
California	53
Colorado	12
Connecticut	6
District of Columbia	1
Delaware	8
Florida	21
Georgia	22
Hawaii	4
Iowa	10
Idaho	8
Illinois	33
Indiana	13
Kansas	8
Kentucky	8
Louisiana	10
Massachusetts	24
Maryland	8
Maine	2
Michigan	21
Minnesota	13
Missouri	13
Mississippi	12

Montana	2
North Carolina	24
North Dakota	2
Nebraska	5
New Hampshire	3
New Jersey	14
New Mexico	5
Nevada	3
New York	41
Ohio	34
Oklahoma	13
Oregon	7
Pennsylvania	41
Rhode Island	2
South Carolina	9
South Dakota	1
Tennessee	12
Texas	41
Utah	7
Virginia	11
Vermont	1
Washington	9
Wisconsin	24
West Virginia	8
Wyoming	1
International	3

Total

668

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