Boy Scouts Of America, 35 Marin Council Trust Fund 2 in San Rafael, California (CA)

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Boy Scouts Of America, 35 Marin Council Trust Fund 2
Employer Identification Number (EIN)680323772
Name of OrganizationBoy Scouts Of America
Secondary Name35 Marin Council Trust Fund 2
Address225 W End Ave, San Rafael, CA 94901-2645
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Boy Scouts, Girl Scouts, etc.
SubsectionCharitable Organization, Educational Organization
Ruling Date11/1965
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,028,111
Amount of Income$316,147
Form 990 Revenue Amount$93,647
National Taxonomy of Exempt Entities (NTEE)Youth Development: Single Organization Support


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Amount of income in 2013: $316,147 (it was $906,751 in 2012)
This organization: 

 $316,147
Other organizations performing similar types of work: 

 $172,934

Assets in 2013: $4,028,111 (it was $3,820,552 in 2012)
Boy Scouts Of America, 35 Marin Council Trust Fund 2: 

 $4,028,111
Other organizations performing similar types of work: 

 $273,457

Expenses in 2013: $91,358
This organization: 

 $91,358
Other organizations performing similar types of work: 

 $51,951

Income to expenses ratio in 2013: 3.5
Boy Scouts Of America, 35 Marin Council Trust Fund 2: 

 3.5
Other organizations performing similar types of work: 

 3.5

Grants share in income in 2013: 10.6%
This organization: 

 10.6%
Other organizations performing similar types of work: 

 100.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?NoNo
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)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?YesYes
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2010201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
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 return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNo
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
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
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$113,843$125,246
Total estimated amount of other compensation from the organization and related organizations$8,752$8,141
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
2010201120122013
Total revenue$-47,616$-10,295$256,860$93,647
Contributions, Gifts, Grants and Other Similar Amounts$6,280$5,595$199,256$9,933
Program Service Revenue$0$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$48,048$44,435$43,744$50,073
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$-101,944$-60,325$13,860$33,641
Gross amount from sales of assets other than inventory (Securities / Other)$1,742,996 / $725$586,400 / $1,110$662,087 / $1,664$254,408 / $1,733
Less: cost or other basis and sales expenses (Securities / Other)$1,845,665 / $0$647,835 / $0$649,891 / $0$222,500 / $0
Gain or (loss) (Securities / Other)$-102,669 / $725$-61,435 / $1,110$12,196 / $1,664$31,908 / $1,733
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2010201120122013
Total functional expenses$74,718$87,797$87,384$91,358
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$0$0$0$0
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$7,180$6,500
Lobbying$0$0
Professional fundraising services$0$0$0$0
Investment management fees$17,393$19,520
Other$0$0
Advertising and promotion$0$0
Office expenses$0$0
Information technology$0$0
Royalties$0$0
Occupancy$2,326$3,045
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$50,272$50,315
Insurance$9,911$9,942
Other expenses$302$2,036
Balance Sheet
2010201120122013
Total assets$3,850,099$3,587,829$3,820,552$4,028,111
Cash - non-interest-bearing$54,953$131,842
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$2,420$7,060
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$1,498,310$1,476,746
Investments - publicly traded securities$1,864,869$2,012,463
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$400,000$400,000
Total liabilities$0$0$-306$0
Total net assets or fund balances$3,850,099$3,587,829$3,820,858$4,028,111
Unrestricted net assets$1,420,965$1,360,766
Temporarily restricted net assets$1,628,170$1,885,689
Permanently restricted net assets$771,723$781,656
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2)
Number of organizations supported1
Sum of amounts of support$68,277
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Bsa Endowment Master Tr12 Gill St Ste 2600, Woburn, MA 01801-1729MA2012-04$811,720
2Boy Scouts Of America, 35 Marin Council Trust Fund 2225 W End Ave, San Rafael, CA 94901-2645CA1965-11$316,147
3Camp Fawcett FoundationPO BOX 636, Somerset, TX 78069TX2012-08$250,766
4Camp Wisdom Inc8605 Harry Hines Blvd, Dallas, TX 75235-3014TX2014-03$172,934
5Lafayette Troop 204 Dads Club Inc534 Silverado Dr, Lafayette, CA 94549-5739CA2002-07$99,037
6145 Sponsoring Association8421 E 56th Street, Kansas City, MO 64129MO2000-11$0
768 Alumni AssociationPO BOX 2045, Arlington, TX 76004-2045TX2010-07$0
8Bob Langsenkamp FoundationPo Box 23584, Santa Fe, NM 87502NM2002-12$0
9Boy Scout Troop 22413050 Sw Tonquin Rd, Sherwood, OR 97140-8344OR2008-04$0
10Brotherhood Troop 137 Inc701 Carmel Rd, Millville, NJ 08332-9758NJ2002-05$0
11Committee For Troop 7432505 Wayside Dr, Bryan, TX 77802-2455TX1999-04$0
12Concerned Citizens Of Ohio County6371 State Route 1245, Beaver Dam, KY 42320-9054KY2003-02$0
13Ctk Pack 93 Inc301 E Main St Suite 800, Lexington, KY 40507KY2011-10$0
14Flintlocks Bsa102 Timberbrook Road, Rockaway, NJ 07866NJ2005-02$0
15Friends Of 3951802 Reese Manor Drive, Finksburg, MD 21048MD2009-11$0
16Friends Of 50945 Hume Dr, Hurlburt Fld, FL 32544FL2004-12$0
17Friends Of Boy Scout Troop 17030 Haskell, Kansas City, KS 66109KS2000-06$0
18Lapenna Foundation24809 Avenida Presidio, Valencia, CA 91355-4959CA2001-03$0
19Parents Of 432, Anne Cochran9553 Holbrook St, Pico Rivera, CA 90660-2814CA2004-03$0
20Parents Of Coastside Adventurers11 Driftwood Court, Pacifica, CA 94044CA2004-09$0
Number of organizations performing similar types of work
Arkansas1
California5
Colorado2
Florida3
Hawaii1
Iowa2
Kansas3
Kentucky2
Massachusetts2
Maryland3
Michigan1
Missouri2
North Carolina2
Nebraska1
New Jersey5
New Mexico1
Ohio1
Oregon3
Texas8
Virginia1
Wisconsin3
Wyoming1
Total53
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralBoy Scouts Of America, Cub Scout Pack 9814956 N 140th Ave, Surprise, AZ 85379AZ1965-11$2,341,136,699
SubordinateBoy Scouts Of America, 576 Sam Houston Group ReturnPO BOX 924528, Houston, TX 77292-4528TX1965-11$86,090,499
SubordinateBoy Scouts Of America, 33 Los Angeles Area Council2333 Scout Way, Los Angeles, CA 90026-4912CA1965-11$33,406,192
SubordinateBoy Scouts Of America, 92 Atlanta Area Council1800 Circle 75 Pkwy Se, Atlanta, GA 30339-3055GA1965-11$29,771,968
SubordinateBoy Scouts Of America, 571 Circle Ten Council8605 Harry Hines Blvd, Dallas, TX 75235-3014TX1965-11$21,791,705
SubordinateBoy Scouts Of America, 640 Greater New York Councils350 5th Ave Ste 7820, New York, NY 10118-0121NY1965-11$21,724,268
SubordinateBoy Scouts Of America, 560 Middle Tennessee Council3414 Hillsboro Pike, Nashville, TN 37215-1412TN1965-11$15,111,762
SubordinateBoy Scouts Of America, 10 Grand Canyon Council2969 N Greenfield Rd, Phoenix, AZ 85016-7715AZ1965-11$14,100,432
SubordinateBoy Scouts Of America, 333 Northern New Jersey Council25 Ramapo Valley Rd, Oakland, NJ 07436-1709NJ1965-11$13,690,648
SubordinateBoy Scouts Of America, 61 Denver Area Council10455 W 6th Ave, Lakewood, CO 80215-5780CO1965-11$12,721,329
SubordinateBoy Scouts Of America, 492 Cascade Pacific Council2145 Sw Naito Pkwy, Portland, OR 97201-5103OR1965-11$12,431,429
SubordinateBoy Scouts Of America, 564 Capitol Area Council12500 N Ih 35, Austin, TX 78753-1312TX1965-11$11,760,893
SubordinateBoy Scouts Of America, 635 Bay-Lakes Council2555 Northern Rd, Appleton, WI 54914-8753WI1965-11$10,873,599
SubordinateBoy Scouts Of America, 358 Patriots Path Council1 Saddle Rd, Cedar Knolls, NJ 07927-1901NJ1965-11$10,334,687
SubordinateBoy Scouts Of America, 18 Quapaw Area Council3220 Cantrell Rd, Little Rock, AR 72202-1847AR1965-11$8,113,227
SubordinateBoy Scouts Of America, 89 West Central Florida Council11046 Johnson Blvd, Seminole, FL 33772-4715FL1965-11$6,866,872
SubordinateBoy Scouts Of America, 101 Northeast Georgia CouncilPO BOX 399, Jefferson, GA 30549-0399GA1965-11$6,864,704
SubordinateBoy Scouts Of America, 220 Baltimore Area Council701 Wyman Park Dr, Baltimore, MD 21211-2805MD1965-11$6,799,679
SubordinateBoy Scouts Of America, 177 Mid Iowa Council6123 Scout Trl, Des Moines, IA 50321-1601IA1965-11$6,679,231
SubordinateBoy Scouts Of America, 662 Longhorn Council Boy Scout Foun850 Cannon Dr, Hurst, TX 76054-3191TX1972-10$6,585,797
Number of affiliated organizations
Alaska6
Alabama13
Arkansas9
Arizona7
California53
Colorado12
Connecticut6
District of Columbia1
Delaware8
Florida21
Georgia22
Hawaii4
Iowa10
Idaho8
Illinois33
Indiana13
Kansas8
Kentucky8
Louisiana10
Massachusetts24
Maryland8
Maine2
Michigan21
Minnesota13
Missouri13
Mississippi12
Montana2
North Carolina24
North Dakota2
Nebraska5
New Hampshire3
New Jersey14
New Mexico5
Nevada3
New York41
Ohio34
Oklahoma13
Oregon7
Pennsylvania41
Rhode Island2
South Carolina9
South Dakota1
Tennessee12
Texas41
Utah7
Virginia11
Vermont1
Washington9
Wisconsin24
West Virginia8
Wyoming1
International3
Total668

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