2011-05-11T16:44:38-04:00 2010-12-31 WILKERSON GUTHMANN & JOHNSON LTD 55 EAST FIFTH STREET SUITE 1300 ST PAUL MN 551011790 990 2010-01-01 203000282 Northern Star Council Boy Scouts of America NORT 6512241891 393 Marshall Avenue St Paul MN 55102 John R Andrews 6512241891 2011-05-15 Randall Kroll 6512221801 2010 2016-02-24 21:20:13Z John R Andrews 393 Marshall Avenue St Paul MN 55102 24728462 false X www.northernstarbsa.org X 2005 MN Northern Star Council leads youth to be healthy, contributing citizens and leaders in their families, communities and the world. 63 63 644 22000 7001 -13446 11219668 7418044 5068829 5741356 206014 1033295 1574283 1741491 18068794 15934186 2241673 309470 0 7644548 7165155 6000 0 907206 5528703 6705446 15420924 14180071 2647870 1754115 28919925 31056292 1283195 1462836 27636730 29593456 X Northern Star Council leads youth to be healthy, contributing citizens and leaders in their families, communities and the world. The primary exempt purpose is to manage and control the quality of the scouting program, assemble and train volunteers, and to gather resources to implement and to promote the program to parents, youth, and the general community in twenty-two Minnesota counties and four western Wisconsin counties. true false 12494187 309470 7088631 Northern Star Council, Boy Scouts of America helps young people achieve their full potential by developing their self-confidence, leadership, respect, and a commitment to service through the following programs: -Cub Scouting (583 packs of boys grades k-5) -Boy Scouting and Varsity Scouting (509 troops and teams of boys ages 10-18) -Venturing (246 venture crews of boys and girls ages 14-21) -Sea Scouts (3 ships) -Learning for Life (6 learning for life groups grades k-12 in school program) -Exploring (137 explorer posts in work site-based career exploration). In addition, Northern Star Council special programs include: Juvenile Diversion program which targets first-time non-violent youth offenders; Scoutreach program developed to effectively reach out to at-risk youth and youth of all ethnicities and cultures; and Polaris which brings both traditional scouting and learning for life programs to physically and developmentally challenged boys, girls, and adults with cognitive challenges. 12494187 true true false false false false false true true true false false false false true false true false false false false false false true false false false false true true false false false false false false false false true false false false false true false false false false true 32 0 true 644 true true true false false false false true true false false false true false X 63 63 true false false false false false false true true false true true true true true true true true true true false MN WI X X PAULA MILLER 6512241891 393 MARSHALL AVENUE ST PAUL MN 55102 Thomas H Alt MD 2.0 X X 0 0 0 Richard P Neuner 2.0 X X 0 0 0 Jon R Pederson 2.0 X X 0 0 0 E Bradley Wilson 2.0 X X 0 0 0 Jon A Theobald 2.0 X 0 0 0 John G Patterson 2.0 X X 0 0 0 Brian Bullock 2.0 X X 0 0 0 Bill Brown 2.0 X X 0 0 0 Mark Eustis 2.0 X X 0 0 0 Michael Jonikas 2.0 X X 0 0 0 Robert H Schulte 2.0 X X 0 0 0 Doug King 2.0 X X 0 0 0 Daniel J Knuth 2.0 X X 0 0 0 Raymond Wood 2.0 X X 0 0 0 Hong Huie 2.0 X X 0 0 0 Lynn Swon 2.0 X X 0 0 0 George Baldwin 2.0 X 0 0 0 Mike Bernaski 2.0 X 0 0 0 Alan Bernick 2.0 X 0 0 0 James H Bradshaw 2.0 X 0 0 0 Bill Brody 2.0 X 0 0 0 Jeff Coleman 2.0 X 0 0 0 Fredric W Corrigan 2.0 X 0 0 0 Nancy Randall Dana 2.0 X 0 0 0 Robert Dimond 2.0 X 0 0 0 John Falb 2.0 X 0 0 0 Kay L Fredericks 2.0 X 0 0 0 Eugene U Frey 2.0 X 0 0 0 Mike Galvin Jr 2.0 X 0 0 0 David Garfield 2.0 X 0 0 0 Roger Green 2.0 X 0 0 0 John H Guthmann 2.0 X 0 0 0 CR Hackworthy 2.0 X 0 0 0 Richard P Halverson 2.0 X 0 0 0 Phil Johnson 2.0 X 0 0 0 Keith Kamrath 2.0 X 0 0 0 Thomas P Kane 2.0 X 0 0 0 Joann C Knuth 2.0 X 0 0 0 Dennis Koehl 2.0 X 0 0 0 Skip Krawczyk 2.0 X 0 0 0 Kevin Kuhn 2.0 X 0 0 0 Richard R Lancaster 2.0 X 0 0 0 Wesley Laseski 2.0 X 0 0 0 James A Lee 2.0 X 0 0 0 Tony Leung 2.0 X 0 0 0 John March 2.0 X 0 0 0 Brandon Maves 2.0 X 0 0 0 Cornell Moore 2.0 X 0 0 0 Jeff Pattison 2.0 X 0 0 0 Randy Pearce 2.0 X 0 0 0 Mary Claire Potter 2.0 X 0 0 0 Alberto Quintela Jr 2.0 X 0 0 0 Patrick W Riley 2.0 X 0 0 0 Robert W Rosene 2.0 X 0 0 0 Dan Segersin 2.0 X 0 0 0 Ted J Selbitschka 2.0 X 0 0 0 Rick Shaeffer 2.0 X 0 0 0 Bob Strom 2.0 X 0 0 0 Martha Weaver 2.0 X 0 0 0 Steven Weekes 2.0 X 0 0 0 David L Wettergren 2.0 X 0 0 0 Steven J Wilcox 2.0 X 0 0 0 Scott Woolery 2.0 X 0 0 0 John R Andrews 40.0 X 235973 0 18871 Paula Miller 40.0 X 101900 0 15018 Doug Nelson 40.0 X 116322 0 17823 Jeff Sulzbach 40.0 X 107434 0 16244 561629 0 67956 4 false true false Boyer Masonry Concrete 15508 Kings Court BURNSVILLE MN 55306 Construction 121775 ThemeScapes Inc 794 15th Street SW FOREST LAKE MN 55025 Construction 183741 JE Dunn Construction Company 1001 Locust KANSAS CITY MO 64106 Construction 3081325 AllStar Construction 5145 Industrial Street Suite 103 MAPLE PLAIN MN 55359 Construction 141021 4 1346286 655176 66867 5349715 748269 7418044 ACTIVITY FEES 713990 1512966 1512966 CAMPING FEES 721210 3962653 3962653 JUVENILE DIVERSION PROGRAM FEES 713990 33416 33416 BASE CAMP SERVICE FEES 611430 7001 7001 PROGRAM RELATED RENT 531190 225320 225320 5741356 280811 280811 0 0 6971523 4300 6223339 748184 4300 752484 752484 403475 61621 341854 341854 0 3863592 2509316 1354276 1354276 MISCELLANEOUS REVENUE 900099 45361 45361 45361 15934186 7088631 7001 1420510 3370 3370 306100 306100 0 0 371762 183487 178081 10194 0 5512362 4893695 331865 286802 378341 312114 37709 28518 473664 389073 49422 35169 429026 355577 45789 27660 0 13843 9537 551 3755 38825 26749 1545 10531 0 0 66071 53088 8094 4889 158341 108277 5715 44349 86807 76647 6334 3826 0 0 0 1946242 1850988 39715 55539 873018 847806 4736 20476 0 196471 150569 3267 42635 23083 23083 70942 70942 599963 578237 13544 8182 388988 324656 40105 24227 SUPPLIES 1456390 1392192 7161 57037 RECOGNITION AWARDS 407534 254574 1449 151511 EMPLOYEE RELATED EXPENSES 14252 13904 217 131 OTHER EXPENSES 140848 108189 2176 30483 PRINTING AND PUBLICATIONS 113628 97547 16081 110200 86869 1203 22128 14180071 12494187 778678 907206 491205 484708 1133550 26870 5500069 3639638 276777 275312 166846 212377 543403 249695 22900256 7887157 11067928 15013099 7971179 9676492 953055 625529 815913 852572 28919925 31056292 228783 335717 748502 368347 305910 308772 450000 1283195 1462836 X 12896155 17568072 7324097 3933250 7416478 8092134 27636730 29593456 28919925 31056292 X 1754115 202611 X false true true X false X 6211378 9975701 15872176 11219668 7418044 50696967 6211378 9975701 15872176 11219668 7418044 50696967 9665793 41031174 524165 606827 282274 333735 280811 2027812 124550 47149 37436 23901 45361 278397 53003176 37607578 0.77413 0.77050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 9851163 710365 1164034 448776 11276786 8128013 142533 1808395 227778 9851163 6496952 3528872 -1645417 252394 8128013 0.11900 0.88100 true true true 4036636 4036636 15479165 6094293 9384872 526935 371497 155438 2857520 2073032 784488 14361434 0 0 15934186 14180071 1754115 138677 63934 202611 1956726 17246064 1764788 78660 234662 2078110 15167954 766232 766232 15934186 14469656 78660 977157 1055817 13413839 766232 766232 14180071 Revenue Included in 990 but not Audited Financial Statements Form 990, Schedule D, Part XII, Line 4b Intercompany adjustments/eliminations Expenses Included in 990 but not Audited Financial Statements Form 990, Schedule D, Part XIII, Line 4b Intercompany adjustments/eliminations Revenue Included in Audited Financial Statements but not 990 Form 990, Schedule D, Part XII, Line 2d Revenue of Indianhead Council Trust Form 990 at 12/31/10 - $5,428 Revenue of Boy Scouts of America Trust Fund Form 990 at 12/31/10 - $165,300 Increase in Value of Beneficial Interest in Assets Held by Others - $63,934 Expenses Included in Audited Financial Statements but not 990 Form 990, Schedule D, Part XIII, Line 2d Expenses of Indianhead Scout Camps, Inc. Form 990 at 12/31/10 - $280,366 Expenses of Indianhead Council Trust Form 990 at 12/31/10 - $408,216 Expenses of Boy Scouts of America Trust Fund Form 990 at 12/31/10 - $288,575 FIN 48 (ASC 740) Footnote Form 990, Schedule D, Part X, Line 2 The Organization's federal and state filings for 2007-2009 are open for examination by the Internal Revenue Service and state taxing authorities. Custodial Accounts Form 990, Schedule D, Part IV, Line 2b Deposits held for others ("Custodial Accounts") represent funds held that are payable to the National Organization for membership dues and subscriptions as well as funds held for affiliated scouting organizations (troops). Use of Endowment Funds Form 990, Schedule D, Part V, Line 4 The endowment funds are intended to provide a consistent stream of income for the purpose designated by the endowment or for general budget operating purposes if no other specific purpose is designated. D.CitizenDinner 158100 158100 3903 22182 H. Golf Tourn. 83891 83891 3000 2 111213 111213 22875 4650 268 353204 353204 29778 26832 268 56878 296326 true Specific Assistance - Stearns 12405 Specific Assistance Educational Scholarships - Eagle Scouts 25 25000 Educational Scholarships - Andersen 120 73640 Specific Assistance - Juvenile Diversion 608 9120 Specific Assistance - Scoutreach 4522 67829 Specific Assistance - Polaris 1730 25950 Specific Assistance - Camperships 760 85866 Cost Waiving of Camp Fees Monitoring Use of Grant Funds Form 990, Schedule I, Part I, Line 2 THE ORGANIZATION MONITORS THE USE OF CAMPERSHIPS BY APPLYING THE ASSISTANCE AFTER THE PERSON RECEIVING THE ASSISTANCE HAS ATTENDED CAMP AND IS NAMED ON THE CAMP ROSTER. THE ORGANIZATION MONITORS THE USE OF THE ANDERSEN SCHOLARSHIPS BY RECEIVING PROOF OF POST SECONDARY SCHOOL ENROLLMENT FROM THE RECIPIENT BEFORE ISSUING SCHOLARSHIP MONIES TO THE RECIPIENT. THE ORGANIZATION MONITORS THE USE OF EAGLE AND EXPLORING SCHOLARSHIPS BY SENDING THE SCHOLARSHIP MONIES DIRECTLY TO THE POST SECONDARY SCHOOL OF WHICH THE PERSON IS ENROLLED AT. THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS TO ITS RELATED ORGANIZATIONS BY MAINTAINING COMBINED ACCOUNTING RECORDS. X X X X false false false false false false false false false John R Andrews 235973 0 15201 3670 254844 0 X 27 311059 sale of comparables X 1 100041 sale of comparables X Supplies 25 47093 cost X Property and Equipment 31 210411 cost X Printing 12 42840 cost X Travel 10 15900 cost X Miscellaneous 15 20925 cost false true true Noncash Contributions - Utilization of Third Parties Form 990, Schedule M, Line 32b The Organization utilizes a car donation organization to sell donated vehicles. Review Form 990 Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed by the audit committee of the Board of Directors prior to filing. This committee has board authority to approve the Form 990. Filings of Organization Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict or interest policy and financial statements available to the public upon request. Board Member Relationships Form 990, Part VI, Section A, Line 2 Dan Knuth and Joann Knuth - family relationship Jeff Pattison and Jeff Coleman - business relationship Scott Woolery and Jeff Coleman - business relationship Mary Claire Olson and Jeff Coleman - business relationship Richard Neuner and Mark Eustis - business relationship Compensation Process Form 990, Part VI, Section B, Line 15 The compensation of the CEO is reviewed by the Chair of the Board of Directors and Region Director of the Boy Scouts of America. Compensation of other key employees are reviewed by the CEO. Performance ratings based on each of the personal development goals are discussed with employees. Then a calculation comparing salary to the midpoint of class for each employee is used to determine salary increases. The performance rating system and class charts are provided by the National Boy Scouts of America compensation group. Conflict of Interest Policy Form 990, Part VI, Section B, Line 12c Each year the officers, Board of Directors, and key employees of the Council are asked to review and sign the conflict of interest policy. These are reviewed by the CEO and any potential conflicts are discussed. To date, the Council has not experienced any conflicts that could not be addressed. Other Changes in Net Assets Form 990, Part XI, Line 5 Other changes in net assets include unrealized gains on investments and the increase in value of the beneficial interest in assets held by others. Addition of Major Program Form 990, Part III, Line 2 Base Camp opened on October 1, 2010 coinciding with the 100th anniversary of Scouting in the Twin Cities. Base Camp will connect all young people to interactive experiences that build healthy, contributing citizens of character and leaders for life. The aims are to develop strong character, encourage participating citizenship and build physical, mental and emotional fitness. Indianhead Council Trust 25223820 PO Box 64713 Trust Tax Services Saint Paul MN 55164 416281562 Support MN 501(c)(3) 11a false Indianhead Scout Camps Inc 186 Andersen Scout Camp Trail Houlton WI 54082 391742316 WI Camps WI 501(c)(3) 7 false Boy Scouts of America Trust Fund 393 Marshall Avenue St Paul MN 55102 416136642 Support MN 501(c)(3) 11a false false true true false false false false false false false false false false false false false false false BOY SCOUTS OF AMERICA TRUST FUND b 125 INDIANHEAD COUNCIL TRUST b 3245 BOY SCOUTS OF AMERICA TRUST FUND c 273718 INDIANHEAD COUNCIL TRUST c 381458