STRATEGY STUDIO / PUBLIC DATA EXPLORER

BOY SCOUTS OF AMERICA: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 91-1397125)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-07-08
IRS object ID
201901899349300970
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-07-08T13:32:53-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911900424PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DECORIA MAICHEL AND TEAGUE PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17307 N DIVISION ST Ste 222AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP992086545ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911397125EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Endowment FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINLABusinessNameControlTxt
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKaren MeierPersonNm
Person TitleScout ExecutivePersonTitleTxt
Signature2019-06-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrandon J BlairPreparerPersonNm
PTINP01966667PTIN
Phone5093282400PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKaren MeierPrincipalOfficerNm
Gross Receipts$987,520GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.NorthwestScouts.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1922FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$914,857PYContributionsGrantsAmt
CY Contributions Grants$111,827CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$75,867PYInvestmentIncomeAmt
CY Investment Income$156,539CYInvestmentIncomeAmt
PY Other Revenue$20,000PYOtherRevenueAmt
CY Other Revenue$37,544CYOtherRevenueAmt
PY Total Revenue$1,010,724PYTotalRevenueAmt
CY Total Revenue$305,910CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$189,204PYOtherExpensesAmt
CY Other Expenses$175,538CYOtherExpensesAmt
PY Total Expenses$189,204PYTotalExpensesAmt
CY Total Expenses$175,538CYTotalExpensesAmt
PY Revenues Less Expenses$821,520PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$130,372CYRevenuesLessExpensesAmt
Total Assets BOY$5,336,787TotalAssetsBOYAmt
Total Assets EOY$5,222,347TotalAssetsEOYAmt
Total Liabilities BOY$12,086TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,572TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,324,701NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,170,775NetAssetsOrFundBalancesEOYAmt
MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$136,235ExpenseAmt
Grant$58,604GrantAmt
DescThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the council provide excellent Scouting programs in every community in the seventeen counties of the Inland Northwest. The key elements of Scouting programs are leadership, achievement, character, service and the outdoors. The Foundation provides camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.Desc
Total Program Service Expenses$136,235TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKaren MeierPersonNm
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Dave Black
President2.000.00Yes (X)Yes (X)$0$0$0
Barry Baker
Director2.000.00Yes (X)$0$0$0
Mike Altringer
Director2.000.00Yes (X)$0$0$0
Steve Lamberson
Director2.000.00Yes (X)$0$0$0
Ty Barbery
Director2.000.00Yes (X)$0$0$0
Bill Shelby
Director2.000.00Yes (X)$0$0$0
Paul Bridge
Director2.000.00Yes (X)$0$0$0
Mark Sonderen
Director2.000.00Yes (X)$0$0$0
James Black
Director2.000.00Yes (X)$0$0$0
Jim Hutsinpillar
Director2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$88,441FundraisingAmt
All Other Contributions$23,386AllOtherContributionsAmt
Total Contributions$111,827TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$112,806TotalRevenueColumnAmt
Related Or Exempt Func Income$112,806RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,000RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$10,000RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,000TotalRevenueColumnAmt
Exclusion$10,000ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$725,343SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$681,610SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$43,733SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,733TotalRevenueColumnAmt
Related Or Exempt Func Income$43,733RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$88,441ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneous incomeDesc
Total Revenue Column$27,544TotalRevenueColumnAmt
Related Or Exempt Func Income$27,544RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$27,544OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$305,910TotalRevenueColumnAmt
Related Or Exempt Func Income$184,083RelatedOrExemptFuncIncomeAmt
Exclusion$10,000ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,000TotalAmt
Management And General$12,000ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$27,088TotalAmt
Management And General$27,088ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,858TotalAmt
Program Services$4,858ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$58,604TotalAmt
Program Services$58,604ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$72,754TotalAmt
Program Services$72,754ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOther expensesDesc
Total$234TotalAmt
Program Services$19ProgramServicesAmt
Management And General$215ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$175,538TotalAmt
Program Services$136,235ProgramServicesAmt
Management And General$39,303ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$884,533BOYAmt
EOY$19,389EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$642,676BOYAmt
EOY$1,449,779EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$4,200EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,091,480LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,714,290LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,253,224BOYAmt
EOY$1,377,190EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,555,354BOYAmt
EOY$2,371,789EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,336,787BOYAmt
EOY$5,222,347EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,086BOYAmt
EOY$11,572EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$40,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,086BOYAmt
EOY$51,572EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,915,788BOYAmt
EOY$2,832,170EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,121,784BOYAmt
EOY$2,028,090EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$287,129BOYAmt
EOY$310,515EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,324,701BOYAmt
EOY$5,170,775EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,336,787BOYAmt
EOY$5,222,347EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$130,372ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$284,298NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy ScoutsBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN910567262EIN
Organization Type7OrganizationTypeCd
Governing Document ListedfalseGoverningDocumentListedInd
Support$58,604SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$58,604SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Activities Further Exempt PrpsYes (true)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (true)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section D, Line 3: Role The Organization's Supported Orgs. PlayedThe Inland Northwest Council does make recommendations to the Board of the Endowment Foundation for annual contribution amounts based on their operating budget. However, the Foundation Board makes the final decision via vote for the use of funds. In addition, The Foundation Board makes all investment activity decisions.
Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt PuThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the Council provide excellent Scouting programs. The Foundation provides and manages camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.
Part IV, Section E, Line 2b: Reasons For The Organization's PositionThe Inland Northwest Council operates the summer camps and other facilitated programs on the managed properties, which are funded largely by program service revenues. The endowed funds help cover the general operating expenses of the Council while it executes it's mission.

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,498,775BeginningYearBalanceAmt
Contributions$23,386ContributionsAmt
Investment Earnings Or Losses-$194,996InvestmentEarningsOrLossesAmt
Grants Or Scholarships$58,604GrantsOrScholarshipsAmt
Administrative Expenses$25,771AdministrativeExpensesAmt
End Year Balance$2,242,790EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,272,662BeginningYearBalanceAmt
Contributions$14,384ContributionsAmt
Investment Earnings Or Losses$334,526InvestmentEarningsOrLossesAmt
Grants Or Scholarships$66,478GrantsOrScholarshipsAmt
Other Expenditures$37,877OtherExpendituresAmt
Administrative Expenses$18,442AdministrativeExpensesAmt
End Year Balance$2,498,775EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,251,556BeginningYearBalanceAmt
Contributions$3,115ContributionsAmt
Investment Earnings Or Losses$147,959InvestmentEarningsOrLossesAmt
Grants Or Scholarships$111,200GrantsOrScholarshipsAmt
Other Expenditures$1,335OtherExpendituresAmt
Administrative Expenses$17,433AdministrativeExpensesAmt
End Year Balance$2,272,662EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,394,725BeginningYearBalanceAmt
Contributions$20,916ContributionsAmt
Investment Earnings Or Losses-$33,255InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,800GrantsOrScholarshipsAmt
Administrative Expenses$18,030AdministrativeExpensesAmt
End Year Balance$2,251,556EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,395,821BeginningYearBalanceAmt
Contributions$15,211ContributionsAmt
Investment Earnings Or Losses$133,499InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,000GrantsOrScholarshipsAmt
Other Expenditures$20,096OtherExpendituresAmt
Administrative Expenses$17,710AdministrativeExpensesAmt
End Year Balance$2,394,725EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.85700BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.13800PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00500TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$175,093OtherCostOrOtherBasisAmt
Book Value$175,093BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,981,730OtherCostOrOtherBasisAmt
Depreciation$1,164,002DepreciationAmt
Book Value$817,728BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$631,307OtherCostOrOtherBasisAmt
Depreciation$509,589DepreciationAmt
Book Value$121,718BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$303,350OtherCostOrOtherBasisAmt
Depreciation$40,699DepreciationAmt
Book Value$262,651BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,377,190TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescInterfund loanDesc
Amt$40,000Amt
FieldValueIRS element (for citing)
Total Liability$40,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt-$5,476TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$284,298NetUnrealizedGainsInvstAmt
Revenue Not Reported-$284,298RevenueNotReportedAmt
Revenue Subtotal$278,822RevenueSubtotalAmt
Investment Expenses Not Incld$27,088InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$27,088RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$305,910TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$148,450TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$148,450ExpensesSubtotalAmt
Investment Expenses Not Incld2$27,088InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$27,088ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$175,538TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationThe Organizations tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Capital CampaignEvent1Nm
Gross Receipts Event1$88,441GrossReceiptsEvent1Amt
Charitable Contri Event1$88,441CharitableContriEvent1Amt
Gross Receipts Total$88,441GrossReceiptsTotalAmt
Charitable Contributions Tot$88,441CharitableContributionsTotAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, EtJames and Dave Black are brothers.
Form 990, Part VI, Line 11b: Form 990 Review ProcessThe CPA firm prepares the Form by inputting information from the audited financial statements. The Board and Management then review the Form for accuracy and completeness of the numbers and information. Upon approval, the Form is finalized and signed by Management.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsThe Board requires that members complete and sign conflict of interest statements each year.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementThe Foundation has no compensated employees. The top management official of the Inland Northwest Council of the Boy Scouts of America (see Schedule A), the Scout Executive, performs whatever management and administrative functions are needed by the Foundation. The Scout Executive is not compensated by the Foundation for these services.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesA group of five executive board members reviews the compensation of all employees annually and approves the executive director's compensation. In reviewing the executive director's compensation, the group has available to it compensation information related to other council's of similar size and scope. The executive director's compensation is also reviewed by the BSA's Western Region personnel director.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableGoverning documents, policies and financial statements are available upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy Scouts of AmericaBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
EIN910567262EIN
Primary ActivitiesCharacter and leadership development in youthPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status170(b)(1)(A)(vi)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
Inland NW Council Boy Scouts of America
b$58,604
Inland NW Council Boy Scouts of America
j$10,000
Inland NW Council Boy Scouts of America
m$10,000