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Extension Attached EXTENSION ATTACHED OMB No 1545-0047 Form 990 Return of Organization Exempt From Income Tax ~00 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Oepxrment of No Treasury Internal arawe Service lli~ The organization may have to use a copy o! this return to satisfy state reporting requirements A For the 2002 calendar year, or tax year beginning January 1 , 2002, and ending December 31 B Check d appLpb ] Employer Identification number 0 Address cnan9 29 IB HV 94-1156323 200312 94 1156323 D Name change BOY SCOUTS OF AMERICA COUNCIL ~ Telephone number 35 MARIN 415 1454-1081 Initial return pp5WENDAVE S D Final return SAN RAFAEL CA 94901-2645 P-100 P13 Accounting method D Cash D Accrual 1:1 Amended retun 0 Other (specify) ~ Application pending 9 Section 501(c)(7) organizations and 49a7(a)(7) nonexempt charitable and 1 are no[ applicable to section 517 organizations ousts must attach a completed Schedule A (Form 990 or 990-EZ) H(a) IS this a group return for affiliates? LJ Yes R] No G Web site " bOyStOUts-mann ofg H(b) If 'Yes' enter number of affiliates ~ H(c) Are all affiliates included? El Yes El No J Organization type (check onl y one) " D 501([) / 3 ~ " (n5ert no ) 0 4947(a)(1) or El 527 (If 'No' attach a list See instructions ) K Check here " 1:1 d the organization s gross receipts are normally not more than $25 000 The Hid) Is flux a separate return filed by an organization need not file a return wish the IRS but d the organization received a Form 990 Package organization covered 6y a group ruling? 0 Yes 0 No in the mail it should file a return wMOUt financial data Some states require a complete return I Enler d di it GEN 1761 M Check " Q il the organization is not required SP L Gross receipts Add lines 6b Bb 9b, and 10b to line 12 . 1764919 to attach Sch B (Form 990 990 EZ or 990 PF) Revenue, Expenses, and Chan ges in Net Assets or Fund Balances See page 17 0( the instructions 02 1 Contributions, gifts, grants, and similar amounts received a Direct public support to 338862 b Indirect public support 1b 73812 c Government contributions (grants) d Total (add lines 1a through 1c) (cash E 32389 noncash E 2895 ) 1d 352674 2 Program service revenue including government fees and contracts (from Part VII, line 93) Z 368536 n 3 Membership dues and assessments 3 .0- 4 Interest on sarongs and temporary cash investments 4 3636 5 Dividends and interest from securities 6a Gross rents 6a (tf~ b Less rental expenses 6b c Net rental income or (loss) (subtract line 6b from line 6a) 6c . 7 Other investment income (describe " Interest from Endowment Trust Funds ) 7 101380 secvmies (e) Other _G[ass .amount from sales of assets other W ,C~ ~ T~mventP ry 8a IV RE G _I-.ess.cos~qf other basis and sales expenses 8b c Gam or ((&s) (attach schedule) 8c ,~d aui 9~oss) (combine line Bc, columns (A) and (B)) 8d OV ~~ ~Spea_Ints and activities (attach schedule Yffd, `f 2- t,1a Gross revenue (not including 5 of OGC ~I~l,coot6butions reported on line la) 9a 72255 -b-tE55-dret1expenses other than fundraising expenses 9b 20502 c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 51753 10a Gross sales of inventory, less returns,s""and ~Ilowances 792056 b Less cost of goods sold .S~ri~"~~ ~~-3 10b'0a 138348 c Grass profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) 10c 53708 11 Other revenue (from Part VII, line 103) 11 74382 12 Total revenue (add lines 1d, 2, 3, 4, 5, 6c, 7, Bd, 9c, 10c, and 11) 12 1006069 73 Program services (from line 44, column (B)) 13 836994 14 Management and general (from line 44, column (C)) 14 60853 g 15 Fundraising (from line 44, column (D)) 15 66028 w" 16 Payments to affiliates (attach schedule) Sfin4 # y 16 8252 17 Total expenses (add lines 16 and 44, column (A)) 17 972127 d 18 Excess or (defeat) for the year (subtract line 17 from line 12) 18 33942 19 Net assets or fund balances at beginning o! year (from line 73, column (A)1) 19 456413 20 Other changes in net assets or fund balances (attach ezplanauon) .SYYY17 20 32837 = 21 Net assets or fund balances at end of ear (combine lines 18, 79, and 20) 27 457518 For Paperwork Reduction Act Nonce, see the separate instructions Car No 11 282Y Form 990 (2002)) c-~ Form 990 (2002) Page 2 12M Statement O( All organizations must complete column W Columns (B) (C) and (D) are required for secpm 501(c)(3) and (4) organizatons Functional Expenses and section 49a7(a)(l) nonexempt chantaGle ousts but optional for others (See page 21 d the instructions ) DO n0( amounts line include reported on W Total (B) Program (C) Management Fundraising 66, 8b, 96, 10b, or 76 O( Pert I services and general ~) 22 Grants and allocations (attach schedule) (cash f noncash f ) 22 23 Specific assistance to individuals (attach schedule) 23 24 Benefits paid to or for members (attach schedule) 24 M0 25 Compensation of officers, directors, etc 25 26 Other salaries and wages 26 394753 346129 30390 18234 27 Pension plan contributions 27 36943 31697 1330 3916 28 Other employee benefits 28 54276 47301 6308 667 29 Payroll taxes 29 55567 50076 3428 2057 30 Professional fundraising fees 30 29727 10800 2974 15953 31 Accounting fees 31 7500 6435 270 795 32 Legal lees 32 33 Supplies 33 103483 101879 849 755 34 Telephone 34 12969 11603 854 512 35 Postage and shipping 35 9259 8195 232 832 36 Occupancy 36 51299 50053 779 467 37 Equipment rental and maintenance 37 73280 11795 928 557 38 Printing and publications 38 24149 19766 758 3625 39 Travel 39 35979 34115 7165 699 40 Conferences, conventions, and meetings 40 22450 17232 1835 3383 41 Interest 41 42 Depreciation, depletion, etc (attach schedule) 42 48485 40414 5963 2108 43 OUrer expenses not covered above (itemize) a Misc 43a 16986 73355 7226 2405 y Specific assistance to Individuals 43b 9675 9132 339 204 Recognition awards 43c 78839 10563 95 8181 -- Insurance 43d 18262 16454 1130 678 e National servieefees 43e 8252 44 ToUIlunchonalexpenses (addOnes 22tNough13) 0rgamrauans completing wMnns (B}/Dl, carry these meals to lines 1215 4q 972127 836994 69105 , 66028 Joint Costs Check " D if you are following SOP 98-2 Are anyjoint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services ) 111- Yes 0 No If 'Yes," enter n the aggregate amount of these point costs f (it) the amount allocated to Program sernces E Gt1 the amount allocated [o Management and ueneral $ . and five the amount allocated [o Fundraising S What is the organization's primary exempt purpose? t To promote the Scoutlna program In_ Marin County Program Service All organizations must describe their exempt purpose achievements in a clear and concise manner State the number (aew .ea~~"5es for wi(c)(7) w of clients served, publications issued, etc Discuss achievements that are not measurable (4) Nlorgs w4wi(a)(i) (Section 501(c)(3) and ~ww organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations [o others I t"'sm but fm a The Marln Council BSA provides the scouting program to the youth of Marin County The program Is designed to Instill good ethics, Judgment,_and moral decision making Keeping physically fit, practicing good citizenship, and encouraging self-reliance are some of the principles that the (Grants and allocations f ) 460347 b scouting program promotes The Council conducts 4 consecutive weeks of Boy Scout Summer Camp with over 1700 boys In attendance The youth work on merit badges such as swimming, conoeing, boating, handicrafts, and animal and nature study The Mann Council BSA has a (Grants and allocations f ) 83699 two weekday camp for younger scouts (Cubs) This program also serves as a day care facility__ for working parents dduring the summer months while school Is out The program also Instructs -- -- chddren In youth protection as well as outdoor survival skills. We also conduct training __ (Grants and allocations $ ) 92069 d sessions for older Scouts and adult leaders that include emergency preparedness, first aid, fitness COPE courses, and other_Ieadership training The Council participates in the annual -food drive that collects over 46,000 pounds of canned goods for the Mann Community Food_Bank (Grants and allocations $ ) 200879 e Other pro gram services (attach schedule) (Grants and allocations $ f Total o! Program Service Expenses (should equal line 44, column (B), Program services) " 836994 Form 990 (1002) Farm 990 F2002) 3 Balance Sheets (See page 24 of the instructions ) Note Where required attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only Beginning of year End of year 45 Cash-non-interest-bearing 377088 45 316627 46 Savings and temporary cash investments 46 1497 47a Accounts receivable 47a b Less allowance for doubtful accounts 47b 6281 q7 c 35353 48a Pledges receivable 48a 52352 b Less allowance for doubtful accounts 48b 752 2265 48c 51600 49 Grants receivable 49 50 Recervables from officers, directors, trustees, and key employees (attach schedule) 50 51a Other notes and loans receivable (attach '" schedule) 51a /// b Less allowance for doubtful accounts 51b 51C a 52 Inventories for sale or use 47985 52 44130 53 Prepaid expenses and deferred charges 8639 53 10738 54 Investments-securities (attach schedule) " 0 Cost ~ FMV 54 SSa Investments-land, buildings, and equipment basis SSa b Less accumulated depreciation (attach schedule) SSb S5c 56 Investments-other (attach schedule) 56 57a Land buildings and equipment
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