OCBSA Executive Summary For the four months ended April 30, 2017

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1 OCBSA Executive Summary For the four months ended April 30, 2017 OPERATIONS (FUND I) CAPITAL (FUND II) ENDOWMENT (FUND III) TOTAL Actual Last Yr. Actual Last Yr. Actual Last Yr. Actual Last Yr. FOS $ 915,042 $ 731,580 $ 678,574 A $ $ $ $ $ $ $ 915,042 $ 731,580 $ 678,574 Legacies & Bequests 250, , ,000 E 25,000 E 250, , ,000 Special Events 128, , , , , ,899 Other Direct Support 22,004 20,638 12, ,336 77,912 78,067 C 355,340 98,550 90,731 Supplies 65,000 50,171 50,037 65,000 50,171 50,037 Investment 93,677 92, , ,124 3 D 9, , , , , ,439 Other 344, , , , , ,907 Sea Base 212, , ,954 B 212, , ,954 Lost Valley 21,500 15,351 11,490 21,500 15,351 11,490 OSO 29,450 38,104 26,021 29,450 38,104 26,021 OEC 1,035, ,050 1,022,044 1,035, ,050 1,022,044 Total Revenue 3,117,687 2,902,849 2,730, , ,036 78,070 9, , ,746 3,460,023 3,559,327 2,939,096 Compensation 1,744,988 1,718,166 1,585,022 1,744,988 1,718,166 1,585,022 Interest Expense ,332 54,074 50,458 48,332 54,337 50,458 Depreciation 397, , , , , ,089 Transfers to fund 2 206,124 D 206,124 Other Exp 1,237,202 1,197,431 1,166,667 B 75,700 53, ,820 28,678 29,410 1,344,722 1,279,656 1,196,245 Total Expenses 2,982,190 2,915,860 2,751, , , ,715 31, ,802 29,410 3,535,375 3,645,089 3,228,814 Inc/(Dec) in Unrestricted Net Assets $ 135,497 $ (13,011) $ (21,409) $ (188,029) $ (185,391) $ (369,645) $ (22,820) $ 112,640 $ 101,336 $ (75,352) $ (85,762) $ (289,718) Actual Last Yr. Actual Last Yr. Actual Last Yr. Actual Last Yr. Cash & cash equivalents $ 1,556,935 $ 642,929 $ (311,383) $ (168,819) $ 188,408 $ 161,447 $ 1,433,960 $ 635,557 Investment Balances $ 11,482,351 $ 11,589,903 $ 11,482,351 $ 11,589,903 Sea Base Lost Valley OSO OEC TOTAL Inc/(Dec) in Unrestricted Net Assets $ 26,630 $ (71,907) $ (14,920) $ 275,726 $ 215,529 Issues to Discuss Current Year: A. FOS B. Includes Cal Boating Grant receivable of $63,079 which is also an expense in maintenance line C. Capital campaign revenue of $10,500 on a budget of $333,336 Includes $50k released from restriction from Oso Founders D. Revenue & associated expenses between fund 2 & fund 3 monthly debt service E. Steele Trust gift was $50k greater than budgeted I Inc/(Dec) II Inc/(Dec) III Inc/(Dec) Cashflow Effect Inc/(Dec) $ (183,462) $ $ $ (183,462) $ $ $ $ $ $ (322,836) $ $ (322,836) $ $ 206,124 $ (206,124) $ $ 25,000 $ 25,000 $ $ 2017 Total $ (158,462) $ (91,712) $ (206,124) $ (506,298) Issues to Discuss Future Years: I Inc/(Dec) II Inc/(Dec) III Inc/(Dec) Cashflow Effect Inc/(Dec) 2018 Total $ $ $ $

2 Orange County Council # 039 Boy Scouts of America Statement of Financial Position Period Ending: April 30, 2017 Operating Fund Capital Fund Endowment Fund Total of All Funds Current Assets Cash 1,556, , , , , ,447 1,433, ,557 Accounts and Notes Receivable 136, ,666 72,614 92, , ,280 Contributions Receivable 222, , , ,617 5,000 5, , ,433 Inventory 70,132 60,235 70,132 60,235 Interfund Loans 206, ,585 17, , ,177 34,497 Deferred Activity Expense 503,650 45, ,650 45,780 Deferred Camp Expense 26,976 26,728 26,976 26,728 Deferred Special Event Expense Prepaid Expenses 15,543 15,696 15,543 15,696 Total Current Assets 2,739,687 1,742, , ,283 41, ,358 3,067,302 1,908,506 Non Current Assets Contributions Receivable 142, ,421 4,936,991 5,221,702 3,744 5,079,608 5,404,868 Unallocated Asset Acquisition 1,320 17,837 1,320 17,837 Land, Buildings and Equipment 40,397,553 41,534,138 40,397,553 41,534,138 Long Term Investments ,482,351 11,589,903 11,482,351 11,590,003 Other Non Current Assets 24,507 30,345 5,886 14,718 38,338 42,330 68,730 87,392 Total NonCurrent Assets 167, ,766 45,341,750 46,788,496 11,520,689 11,635,977 57,029,563 58,634,239 TOTAL ASSETS 2,906,810 1,952,198 45,627,520 46,660,212 11,562,534 11,930,335 60,096,864 60,542,745 Current Liabilities Accounts Payable 241, ,791 7, , ,739 Accrued Expenses 181, , , ,965 Taxes and Benefits Withheld 348 1, ,621 Custodial Accounts 454, ,785 32,191 32,191 33,104 33, , ,079 Notes & Mortgage Payable 603, , , ,671 Deferred Activity Revenue 826, , , ,891 Deferred Camp Revenue 405, , , ,240 Deferred Special Event Revenue 28,000 28,514 28,000 28,514 Other Deferred Revenue 8, , Other Current Liabilities Total Current Liabilities 2,130,994 1,509, , ,375 33,104 33,540 2,799,943 2,022,794 Non Current Liabilities Long Term Indebtedness 7,948,030 8,582,788 7,948,030 8,582,788 Other Non Current Liabilities Total NonCurrent Liabilities 7,948,030 8,582,788 7,948,030 8,582,788 TOTAL LIABILITIES 2,130,994 1,509,880 8,583,876 9,062,163 33,104 33,540 10,747,974 10,605,582 Net Assets Unrestricted Net Assets 359,577 42,038 32,787,293 33,300,927 10,424,453 10,822,311 43,571,323 44,165,275 Temporarily Restricted Net Assets 416, ,281 56,351 97,123 68,829 72, , ,226 Permanently Restricted Net Assets 4,200,000 4,200,000 1,036,149 1,001,661 5,236,149 5,201,661 Total Net Assets 775, ,318 37,043,644 37,598,050 11,529,431 11,896,795 49,348,891 49,937,163 TOTAL LIABILITIES AND NET ASSETS 2,906,810 1,952,198 45,627,520 46,660,212 11,562,534 11,930,335 60,096,864 60,542,745 5/11/ :57 AM Page1

3 Orange County Council Endowment Rollforward April 30, Beginning Balance $ 11,812,619 $ 12,069,206 $ 11,495,123 $ 11,270,285 Contributions 165,184 15,360 35,228 Market Changes: Realized/Unrealized (4,796) (393,600) 214, ,765 Earnings: interest/dividends 563, , ,994 92,433 Fees/Other (52,560) (58,361) (57,109) (28,678) Fund 1 Distributions (410,467) (645,702) (308,179) Fund 2 Distributions (558,081) (206,124) Custodial Distributions (3,862) (5,631) (4,414) (2,330) Ending Balance $ 12,069,206 $ 11,495,123 $ 11,270,285 $ 11,482,351 Interest payable to fund 1 $ $ (83,073) $ (133,146) $ (224,177)

4 Newport Sea Base Schoepe Scout Reservation Oso Lake The Irvine Ranch Outdoor Education Center All Properties Support and Direct Support Net Friends of Scouting 6, , Project Sales Special Events Gross 65,000 65,000 Less Cost of Direct Benefit (4,000) (8,000) (4,000) (8,000) Net Special Events (4,000) 57,000 (4,000) 57,000 Foundations and Trusts 1,550 5,000 1,550 5,000 Other Direct Support 14,168 14,100 11,800 68,500 1,500 20,000 5,000 1,511 20,000 19,168 17,111 11, ,500 Total Direct Support 14,168 20,100 9, ,000 1, ,000 5,000 1,511 20,000 19,168 23,111 9, ,000 Indirect Support Other Indirect Fees From Government Agencies 32,860 32,860 Total Indirect Support 32,860 32,860 Revenue Camp Revenues 158, , , ,100 21,500 13,250 11, ,350 26,000 34,127 24,637 90, , , ,003 2,779,978 1,186,722 1,148,748 1,049,290 4,020,428 Camp Trading Post Sales ,000 50,000 2,750 1, ,000 2, ,000 5,282 2, ,000 Camp TP COGS (25,000) (900) (98) (3,600) (1,850) (416) (7,000) (2,750) (514) (35,600) Camping Revenue 159, , , ,100 21,500 13,250 11, ,350 27,850 35,769 24,956 94, , , ,443 2,788,978 1,189,254 1,150,763 1,050,197 4,059,828 Activity Revenue 735 (135) 43,000 35,560 45, ,000 43,000 36,295 45, ,000 Other Revenue 39,100 44,040 46, , ,600 1,600 1,200 4,800 6,750 11,389 90,262 20,000 47,450 57, , ,600 Total Revenue 198, , , ,900 21,500 13,851 11, ,350 29,450 38,104 26,021 99,200 1,030, ,546 1,022,044 3,036,978 1,279,704 1,244,688 1,234,093 4,414,428 Net Assets Released From Restriction 500 1, ,500 6, , ,500 Total Support and Revenue 212, , , ,400 21,500 15,351 11, ,350 29,450 38,104 26, ,200 1,035, ,050 1,022,044 3,056,978 1,299,372 1,309,510 1,244,509 4,586,928 Expenses Employee Compensation Salaries 90,711 90,776 77, ,474 24,076 24,055 12, ,528 13,908 12,794 8,428 41, , , ,609 1,164, , , ,511 1,791,901 Employee Benefits 13,592 12,091 12,656 40,766 6,067 6,009 3,540 18,189 3,010 5, ,018 21,556 24,812 11,169 64,658 44,225 48,275 27, ,631 Payroll Taxes 16,728 14,479 12,329 50,197 2,552 3,320 1,511 31,451 1,460 1,699 4,380 50,836 47,413 44, ,505 71,576 66,911 58, ,533 Employee Related Expenses 5,377 5,377 Total Employee Compensation 121, , , ,437 32,695 33,384 17, ,168 18,378 19,856 8,767 55, , , ,446 1,381, , , ,723 2,163,065 Other Expenses Professional Fees 268 3, , , ,000 2,435 2,616 9,000 4,268 5,879 3,268 19,200 Supplies 14,902 16,591 7,602 47,700 4,550 2,852 3, ,900 5,905 2,356 3,027 17, , , , , , , , ,280 Telephone 3,332 4,375 4,433 10,000 1,360 1,447 2,291 4, ,000 4,569 8,221 21,000 11,992 10,654 15,179 35,980 Postage and Shipping , ,300 Occupancy 21,564 17,386 17,256 88,690 34,050 34,021 38, ,650 23,650 27,677 19,761 69, , , , , , , , ,240 Rental & Maintenance of Equip. 20,768 65,731 22,353 55,100 1,500 2,275 2,138 11, ,308 25,561 21,523 62,220 46,576 94,100 46, ,820 Printing and Publication 2,201 2, , , ,600 5,850 3,957 1,045 7,500 9,451 6,807 2,107 19,500 Travel 12,988 7,263 10,710 34,150 15,156 12,557 10,275 38,725 1,000 1, ,000 14,640 12,390 13,766 33,720 43,784 33,434 35, ,595 Conferences & Meetings 1,700 1,042 3,842 5,950 8, ,000 3,442 1,465 6,000 4,900 4,484 5,307 21,050 Recognition Awards 700 (187) 11 2, , ,349 1, ,250 1,072 1,410 8,600 Insurance 1, ,328 25,868 Other Expense 5,332 3,988 5,509 17, ,020 4,950 8,168 4,277 5,538 30,750 14,352 8,265 12,067 52,800 Total Other Expenses 84, ,029 75, ,790 57,668 53,874 57, ,205 32,655 33,168 26,061 95, , , , , , , ,909 1,696,365 Total Expenses 205, , , ,227 90,363 87,258 75, ,373 51,033 53,024 34, , , , ,148 2,367,132 1,074,198 1,093,981 1,069,632 3,859,430 Inc (Dec) in Unrestricted Net Assets 7,614 26,630 6,865 40,173 (68,863) (71,907) (64,078) 28,977 (21,583) (14,920) (8,807) (31,498) 308, , , , , , , ,498

5 Capital / Maintenance Item / Project Name 2017 Capital / Maintenance Improvements Orange County Council Location Anticipated Project Date Fund 1 (est.) Fund 2 (est.) Total Cost 2017 Project Details Flooring Weingart Room / Elevator WLHCS July $12,000 $12,000 Stained and desrepair Slurry Seal and Stripe Parking Lot WLHCS November $1,793 $7,170 Necessary maintenance to prevent future $8,963 issues Computers / Docking Stations WLHCS May $20,000 $20,000 Mobile access to information in the field Carpet Trading Post IROEC November $7,000 Upgraded meeting space, repair chipped $7,000 flooring Round Tables / Harrison Lodge IROEC July $10,400 $10,400 Current tables in disrepair ReKey IROEC IROEC July $3,000 $3,000 Property security Golf Cart (Touring) IROEC May $12,000 $12,000 Fundraising tool Harrison Lodge Floor Resurface IROEC November $20,000 Repair foundation settling cracks and peeling $20,000 paint (Fund 2 Maintenance) Bungalow Furniture IROEC November $4,000 $4,000 Replace broken furniture AutoBelay Units IROEC June $0 $0 * Funded by OL Halswell Foundation: $8K Backflow IROEC June $5,500 $5,500 Health & Safety regulatory compliance Sign Replacements IROEC June $5,000 $5,000 Current signs in disrepair, broken Sink Hole Project IROEC JulyAugust $10,000 $10,000 Healthy & Safety Asphalt Slurry Seal IROEC November $15,988 Necessary maintenance to prevent future $15,988 issues Asphalt Slurry Seal / Stripe parking lot NSB November $1,000 $4,000 Necessary maintenance to prevent future $5,000 issues Flooring, lightening, paint & AV replacement (Building B) NSB November $3,000 $12,000 Upgraded meeting space, replace stained $15,000 carpet, replace outdated AV Building C Heater Replacement NSB September $0 $0 * Donated by C&L Refrigeration Building C Roof Repairs NSB September $25,000 $25,000 Eliminate building leaks, additional damage TOTAL $5,793 $173,058 $178,851 * Some donations already secured

6 2017 Completed / In Process Projects Location Project Date Fund 1 (est.) Fund 2 (est.) Total Cost 2017 Project Details Access Control/Burglar Alarm WLHCS May $4,000 $4,000 Building security Gator Replacements (Carts) IROEC March $0 $0 * OL Halswell: $18K Exec Director House Fence IROEC March $7,500 $7,500 Privacy, replace previous unapproved version A/C Harrison Kitchen / Fans Harrison Lodge IROEC May $0 $0 * C&L Donation, $17K, health and safety Apprentice Ship Repairs NSB April $8,208 $8,208 Required for US Coast Guard certification Required for US Coast Guard certification: $6K Pontoon Boat Repairs NSB May $9,000 $9,000 donated Gangway & Dock Repairs NSB May $15,000 $15,000 Disrepair, replace storm damaged dock floats Canvas Tent Replacements SSRLV April $19,200 $19,200 Replaced tents beyond their useful life TOTAL $0 $62,908 $62,908 * Some donations already secured Fund 1 Fund 2 Total GRAND TOTAL Donated Amount as of 5/10/17 REMAINING $ 5,793 $ 235,966 $ 241,759 49,000 $ 49,000 $ 5,793 $ 186,966 $ 192,759