Civic Intelligence

Northern Star Council

EIN 20-3000282 • 501(c)3 • Fort Snelling, MN

Profile

Northern star council prepares youth in a safe and inclusive environment to be leaders and individuals of strong character.

6202 Bloomington RdFort Snelling, MN 55111

www.northernstarbsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.07x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.10x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$607,753

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

18%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$27,299,387

Down $5,789,598 (-17%) from 2023

Liabilities

Down

$1,898,250

Down $25,775 (-1.3%) from 2023

Net Assets

Down

$25,401,137

Down $5,763,823 (-18%) from 2023

Revenue

Up

$18,535,766

Up $2,820,652 (+18%) from 2023

Expenses

Down

$15,535,898

Down $992,686 (-6.0%) from 2023

Net Income

Up

$2,999,868

Up $3,813,338 (+469%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $31,056,292Liabilities 2010: $1,462,836Net Assets 2010: $29,593,4562010Assets 2011: $30,546,694Liabilities 2011: $1,001,781Net Assets 2011: $29,544,9132011Assets 2012: $31,792,778Liabilities 2012: $1,351,396Net Assets 2012: $30,441,3822012Assets 2013: $38,649,512Liabilities 2013: $2,178,906Net Assets 2013: $36,470,6062013Assets 2014: $39,465,120Liabilities 2014: $2,091,107Net Assets 2014: $37,374,0132014Assets 2015: $41,095,177Liabilities 2015: $2,279,351Net Assets 2015: $38,815,8262015Assets 2016: $45,121,017Liabilities 2016: $2,235,153Net Assets 2016: $42,885,8642016Assets 2017: $39,495,388Liabilities 2017: $2,072,390Net Assets 2017: $37,422,9982017Assets 2018: $34,699,215Liabilities 2018: $2,415,061Net Assets 2018: $32,284,1542018Assets 2019: $38,481,454Liabilities 2019: $2,415,663Net Assets 2019: $36,065,7912019Assets 2020: $38,614,688Liabilities 2020: $2,060,806Net Assets 2020: $36,553,8822020Assets 2021: $39,420,415Liabilities 2021: $1,562,295Net Assets 2021: $37,858,1202021Assets 2022: $40,033,861Liabilities 2022: $8,718,714Net Assets 2022: $31,315,1472022Assets 2023: $33,088,985Liabilities 2023: $1,924,025Net Assets 2023: $31,164,9602023Assets 2024: $27,299,387Liabilities 2024: $1,898,250Net Assets 2024: $25,401,1372024

Highlighted filing

2024

Assets$27,299,387
Liabilities$1,898,250
Net Assets$25,401,137

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $14,180,0712010Expenses 2011: $13,714,4492011Revenue 2012: $14,158,887Expenses 2012: $14,016,617Net Income 2012: $142,2702012Revenue 2013: $20,012,500Expenses 2013: $14,791,508Net Income 2013: $5,220,9922013Revenue 2014: $18,542,641Expenses 2014: $17,097,254Net Income 2014: $1,445,3872014Revenue 2015: $16,737,099Expenses 2015: $14,129,833Net Income 2015: $2,607,2662015Revenue 2016: $18,018,759Expenses 2016: $14,708,120Net Income 2016: $3,310,6392016Revenue 2017: $21,823,355Expenses 2017: $26,768,556Net Income 2017: -$4,945,2012017Revenue 2018: $16,474,645Expenses 2018: $21,135,786Net Income 2018: -$4,661,1412018Revenue 2019: $18,653,155Expenses 2019: $15,819,784Net Income 2019: $2,833,3712019Revenue 2020: $11,639,104Expenses 2020: $13,817,201Net Income 2020: -$2,178,0972020Revenue 2021: $15,893,265Expenses 2021: $16,509,375Net Income 2021: -$616,1102021Revenue 2022: $12,913,005Expenses 2022: $20,263,842Net Income 2022: -$7,350,8372022Revenue 2023: $15,715,114Expenses 2023: $16,528,584Net Income 2023: -$813,4702023Revenue 2024: $18,535,766Expenses 2024: $15,535,898Net Income 2024: $2,999,8682024

Highlighted filing

2024

Revenue$18,535,766
Expenses$15,535,898
Net Income$2,999,868

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$1.90$25.4$18.5$15.5$3.00
2023Summary only. Only limited summary data is available for this year.$33.1$1.92$31.2$15.7$16.5$0.81
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.0$8.72$31.3$12.9$20.3$7.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$1.56$37.9$15.9$16.5$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.6$2.06$36.6$11.6$13.8$2.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.5$2.42$36.1$18.7$15.8$2.83
2018Summary only. Only limited summary data is available for this year.$34.7$2.42$32.3$16.5$21.1$4.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.5$2.07$37.4$21.8$26.8$4.95
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.1$2.24$42.9$18.0$14.7$3.31
2015Detailed filing. Detailed filing data is available for this year.$41.1$2.28$38.8$16.7$14.1$2.61
2014Detailed filing. Detailed filing data is available for this year.$39.5$2.09$37.4$18.5$17.1$1.45
2013Detailed filing. Detailed filing data is available for this year.$38.6$2.18$36.5$20.0$14.8$5.22
2012Summary only. Only limited summary data is available for this year.$31.8$1.35$30.4$14.2$14.0$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$1.00$29.5$13.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.1$1.46$29.6$14.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.0
Gross Receipts
$29,543,749
Mission and Program Overview

Mission

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-one minnesota counties and four western wisconsin counties. The council's mission is to prepare young people to be leaders and individuals of strong character by helping them discover the principles of scouting.

Northern star council prepares youth in a safe and inclusive environment to be leaders and individuals of strong character.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,240,362$15,440,733▲ $200,371
Investments in Publicly Traded Securities$5,069,716$5,272,197▲ $202,481
Savings and Temporary Cash Investments$4,278,456$3,962,962▼ $315,494
Pledges and Grants Receivable$593,335$762,117▲ $168,782
Prepaid Expenses and Deferred Charges$463,228$530,712▲ $67,484
Cash and Non-Interest-Bearing Accounts$110,739$512,367▲ $401,628
Inventories for Sale or Use$413,463$459,909▲ $46,446
Accounts Receivable$6,704,221$123,899▼ $6,580,322
Other Notes and Loans Receivable, Net-$103,750-
Total Assets$33,088,985$27,299,387▼ $5,789,598
Other Assets Total$215,465$130,741▼ $84,724
Liabilities
Accounts Payable and Accrued Expenses$760,780$622,002▼ $138,778
Deferred Revenue$450,016$579,147▲ $129,131
Escrow Account Liability$496,048$564,017▲ $67,969
Other Liabilities$217,181$133,084▼ $84,097
Total Liabilities$1,924,025$1,898,250▼ $25,775
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,751,835$15,029,066▲ $10,277,231
Net Assets Without Donor Restrictions$26,413,125$10,372,071▼ $16,041,054
Total Net Assets Fund Balance$31,164,960$25,401,137▼ $5,763,823
Total Liabilities and Net Assets / Fund Balance$33,088,985$27,299,387▼ $5,789,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,688,421$8,498,059$18,186,480
Leasehold Improvements$1,573,466$2,681,104$4,254,570
Land$4,030,161-$4,030,161
Equipment$148,685$387,144$535,829

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$42,251,664$765,873▲ $4,873,912$238,581$45,369,370
2023$38,337,953$402,330▲ $5,953,114$245,645$42,251,660
2022$8,513,678-▼ $1,090,461$2,692,270$4,730,947
2021$7,957,747$1,255,207▲ $823,545$257,180$8,513,678
2020$7,346,982$601▲ $923,974$313,810$7,957,747
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John R AndrewsScout Exec/eFT$561,069$46,684$607,753
John R AndrewsScout Exec/exec Secr-$561,069$46,684$607,753
Colleen BrazierDeputy ScoutFT$157,704$35,609$193,313
Colleen BrazierDeputy Scout Exec-$157,704$35,609$193,313
Douglas ParishCFOFT$161,804$20,300$182,104
Jennifer HedalDirector ofFT$133,755$45,834$179,589
Jennifer HedalDirector of Develop-$133,755$45,834$179,589
Robert ThielenAsst. DirectFT$126,807$36,126$162,933
Robert ThielenAsst. Director Field-$126,807$36,126$162,933
Travis SuttenDirector CampingFT$127,192$17,429$144,621
Rachel BlackerControllerFT$109,357$29,701$139,058

Board Members and Trustees

NameTitle
John G PattersonPresident
Paul KausPresident-el
Alan BernickDirector
Andre KoenDirector
Andrew R AdamsDirector
Biran BullockDirector
Brad BakkenDirector
Brent CarronDirector
Brian TullohDirector
Chris McmahonDirector
Cr HackworthyDirector
Dan SegersinDirector
Daniel GarryDirector
David D CousinsDirector
David K MisemerDirector
David MortensonDirector
Douglas S KingDirector
Eric ShermanDirector
Fritz CorriganDirector
Greg ChamberlainDirector
Gregory R PageDirector
Jacob FolksDirector
Jeff PattisonDirector
Jeffrey P GreinerDirector
Joann C KnuthDirector
John MarchDirector
Kari Bjorhus January - MayDirector
Kay L FredericksDirector
Keith KamrathDirector
Kevin KuhnDirector
Kie JanzenDirector
Kyle HansenDirector
Lynn SwonDirector
Martha WestDirector
Matt LangerDirector
Micahel HallDirector
Michael GoldsteinDirector
Mike CooperDirector
Monica EngelDirector
Myron StevensonDirector
Nancy DanaDirector
Olivia NelliganDirector
Phil JensenDirector
Phil JohnsonDirector
Ray SkowyraDirector
Richard P HalversonDirector
Rick ShaefferDirector
Ryan MiskeDirector
Scott BeckettDirector
Scott KnudsonDirector
Scott WooleryDirector
Shad KetcherDirector
Skip KrawczykDirector
Steven J WilcoxDirector
Steven WeekesDirector
Thea StauffeneckerDirector
Thomas H AltDirector
Thomas P KaneDirector
Thomas W DevineDirector
Tim AsgrimsonDirector
Tim ReimannDirector
Tim WelshDirector
Tony GahnDirector
Vikas PuriDirector
Wesley LasekiDirector
William BrodyDirector
William E BrownDirector
Nick PedersenCommissioner
John H GuthmannImmediate Pa
Dennis GoetzTreasurer
Richard SitVP Camping/p
Eric MillerVP Developme
Dawanna WittVP Exploring
Jamal RushdyVP Governanc
Tom JollieVP Marketing
Nancy NelsonVP Program
Thomas G LovettVP Program

Highest Paid Contractors

ContractorServicesLocationCompensation
Fredrikson & Byron PaLegalPO BOX 1484, Minneapolis, MN 55480$169,325
Revenue and Support

Revenue Composition

Contributions and Grants
$9,382,098
Program Service Revenue
$6,481,803
Investment Income
$822,436
Other Revenue
$1,849,429
All Other Contributions
$4,142,138
Change in Net Assets
$2,999,868

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded22$184,183Fair Market Value (FMV)
Other Non Cash Contri Table16$32,062Fair Market Value (FMV)
Food Inventory2$11,675Fair Market Value (FMV)
Total Noncash Contributions40$227,920-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,596,563
Other Expenses$6,463,265
Total Fundraising Expense$928,867
Grants and Similar Amounts Paid$476,070
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,895,695$823,707$436,814$6,156,216
Occupancy$1,386,284$109$6,652$1,393,045
Other Employee Benefits$775,260$105,186$55,780$936,226
Depreciation Depletion$805,293$239$127$805,659
Current Officers, Directors, Trustees, and Key Employees$630,450$103,876$55,085$789,411
Payroll Taxes$475,775$87,812$46,567$610,154
Grants to Domestic Individuals$452,437--$452,437
Insurance$267,418$71,304$37,813$376,535
Travel$316,424$5,025$25,793$347,242
Fees for Services Other$183,388$34,663$30,101$248,152
All Other Expenses$200,697$24,344$12,912$237,953
Fees for Services Legal$163,117$26,877$23,340$213,334
Payments to Affiliates$204,090--$204,090
Other Expenses$168,018$2,056$17,974$188,048
Conferences and Meetings$130,675$9,013$41,381$181,069
Pension Plan Contributions$88,318$10,611$5,627$104,556
Advertising$72,882$-6,386$21,821$88,317
Fees for Services Accounting$47,805$7,877$6,840$62,522
Office Expenses$32,100$1,950$16,779$50,829
Grants to Domestic Orgs$23,633--$23,633
Total Functional Expenses$13,265,814$1,341,217$928,867$15,535,898
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scouting USAFort Snelling, MN3Transfer to Related-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$538,854
Fundraising Direct Expenses$80,763
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Distinguished C$389,975$373,243$3,952$369,291
Hickey Classic$165,297$138,342-$138,342
Total Events$586,863$538,854$80,763$458,091
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$133,084
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

John andrews steve weekes scout execut board member business relationship dennis goetz michael goldstein board member board member business relationship

Form 990, Page 6, Part VI, 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.

Form 990, Page 6, Part VI, 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.

Form 990, Page 6, Part VI, Line 15A

The compensation of the ceo is reviewed by the chair of the board of directors and territory director of the boy scouts of america. Compensation of other key employees is 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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 18

Other means forms available for public inspection boy scouts of america 20 -3000282 northern star council, the council is included in the group exemption of the national council, boy scouts of america and therefore did not file a separate form 1023.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Northern Star Council
EIN
20-3000282
Phone
6122312300
Address
6202 BLOOMINGTON RD, FORT SNELLING, MN 55111

Signing Officer

Name
Douglas Parish
Title
CFO
Phone
6122312300
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Andrews
Formed
2005
Legal Domicile
Mn
Voting Board Members
76
Independent Board Members
76
Employees
466
Volunteers
6,607

Preparer

Firm
Boyum & Barenscheer Pllp
Address
3050 METRO DR STE 200, MINNEAPOLIS, MN 55425-1547
Preparer
Becky L Gibbs
Phone
9528544244
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

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 (267 packs grades k-5) -scouts bsa (366 troops of boys and girls ages 10-18) -venturing (41 venture crews of boys and girls ages 14-21) - exploring (63 explorer posts in work site-based career exploration), and - community scouting (includes school field trips, lock-ins, retreats and camps offered to all youth across the communities served. In addition, northern star council special programs include: juvenile diversion program which targets first-time non-violent youth offenders; outreach program developed to effectively reach out to at-risk youth and youth of all ethnicities and cultures; and polaris which brings scouting programs to physically and developmentally challenged boys, girls, and adults with cognitive challenges.

Form 990, Part XI, Line 9

Changes in beneficial interests in assets held by 27,886 transfers of endowment funds 244,268 voyageurs area council, bsa transfer of net assets 665,397 new market tax credit transfer of debt -9,401,371 total -8,463,820

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Deposits held for others ("custodian 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).

Schedule D, Page 2, 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.

Schedule D, Page 3, Part X

The organizations are exempt from federal income tax under section 501(c) (3) of the internal revenue code (irc) as charitable entities. Unrelated business income, as defined by section 509(a)(1) of the irc, is subject to federal income tax. The council generates revenue by performing non- mission-related activities that are subject to unrelated business income tax. The council does not believe there are any significant uncertain tax positions and, accordingly, has not recognized any liability for unrecognized tax expenses. For the years ended december 31, 2024 and 2023, there were no interest or penalties recorded or included in the combined financial statements. The organizations federal and state tax filings for 2021-2023 are open for examination by the internal revenue service and state taxing authorities.

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IRS990/Desc0NORTHERN 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 (267 PACKS GRADES K-5) -SCOUTS BSA (366 TROOPS OF BOYS AND GIRLS AGES 10-18) -VENTURING (41 VENTURE CREWS OF BOYS AND GIRLS AGES 14-21) - EXPLORING (63 EXPLORER POSTS IN WORK SITE-BASED CAREER EXPLORATION), AND - COMMUNITY SCOUTING (INCLUDES SCHOOL FIELD TRIPS, LOCK-INS, RETREATS AND CAMPS OFFERED TO ALL YOUTH ACROSS THE COMMUNITIES SERVED. IN ADDITION, NORTHERN STAR COUNCIL SPECIAL PROGRAMS INCLUDE: JUVENILE DIVERSION PROGRAM WHICH TARGETS FIRST-TIME NON-VIOLENT YOUTH OFFENDERS; OUTREACH PROGRAM DEVELOPED TO EFFECTIVELY REACH OUT TO AT-RISK YOUTH AND YOUTH OF ALL ETHNICITIES AND CULTURES; AND POLARIS WHICH BRINGS SCOUTING PROGRAMS TO PHYSICALLY AND DEVELOPMENTALLY CHALLENGED BOYS, GIRLS, AND ADULTS WITH COGNITIVE CHALLENGES.
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IRS990/Form990PartVIISectionAGrp/PersonNm14TOM JOLLIE

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