Civic Intelligence

Boy Scouts of America Gmc592

EIN 03-0229256 • 501(c)3 • Waterbury, VT

Profile

The mission of the green mountain council boy scouts of america is to prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the scout oath and law and by providing opportunities for achievement, adventure and leadership skills.

PO Box 557Waterbury, VT 05676

www.scoutingvermont.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$177,022

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

91st percentile

57%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

68%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$3,714,885

Up $1,347,455 (+57%) from 2023

Liabilities

Down

$303,022

Down $83,396 (-22%) from 2023

Net Assets

Up

$3,411,863

Up $1,430,851 (+72%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin91st percentile

Revenue

Up

$2,388,559

Up $970,822 (+68%) from 2023

Expenses

Down

$1,035,429

Down $358,664 (-26%) from 2023

Net Income

Up

$1,353,130

Up $1,329,486 (+5623%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,097,779Liabilities 2010: $991,740Net Assets 2010: $2,106,0392010Assets 2011: $2,937,748Liabilities 2011: $1,019,886Net Assets 2011: $1,917,8622011Assets 2012: $2,320,150Liabilities 2012: $277,430Net Assets 2012: $2,042,7202012Assets 2013: $2,356,743Liabilities 2013: $233,300Net Assets 2013: $2,123,4432013Assets 2014: $2,373,519Liabilities 2014: $353,417Net Assets 2014: $2,020,1022014Assets 2015: $2,243,938Liabilities 2015: $416,705Net Assets 2015: $1,827,2332015Assets 2016: $2,533,733Liabilities 2016: $496,988Net Assets 2016: $2,036,7452016Assets 2017: $2,778,387Liabilities 2017: $223,033Net Assets 2017: $2,555,3542017Assets 2018: $2,572,041Liabilities 2018: $204,943Net Assets 2018: $2,367,0982018Assets 2019: $2,797,392Liabilities 2019: $246,926Net Assets 2019: $2,550,4662019Assets 2020: $2,998,041Liabilities 2020: $275,923Net Assets 2020: $2,722,1182020Assets 2021: $3,419,416Liabilities 2021: $1,112,449Net Assets 2021: $2,306,9672021Assets 2022: $2,399,855Liabilities 2022: $450,197Net Assets 2022: $1,949,6582022Assets 2023: $2,367,430Liabilities 2023: $386,418Net Assets 2023: $1,981,0122023Assets 2024: $3,714,885Liabilities 2024: $303,022Net Assets 2024: $3,411,8632024

Highlighted filing

2024

Assets$3,714,885
Liabilities$303,022
Net Assets$3,411,863
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,392,4592010Expenses 2011: $1,225,1712011Expenses 2012: $1,204,5332012Revenue 2013: $1,269,672Expenses 2013: $1,344,840Net Income 2013: -$75,1682013Revenue 2014: $1,079,755Expenses 2014: $1,193,623Net Income 2014: -$113,8682014Revenue 2015: $1,044,531Expenses 2015: $1,119,973Net Income 2015: -$75,4422015Revenue 2016: $1,176,621Expenses 2016: $1,056,385Net Income 2016: $120,2362016Revenue 2017: $1,613,103Expenses 2017: $1,289,495Net Income 2017: $323,6082017Revenue 2018: $1,232,753Expenses 2018: $1,153,537Net Income 2018: $79,2162018Revenue 2019: $1,134,761Expenses 2019: $1,210,160Net Income 2019: -$75,3992019Revenue 2020: $793,273Expenses 2020: $771,256Net Income 2020: $22,0172020Revenue 2021: $1,507,766Expenses 2021: $987,149Net Income 2021: $520,6172021Revenue 2022: $1,066,288Expenses 2022: $1,155,243Net Income 2022: -$88,9552022Revenue 2023: $1,417,737Expenses 2023: $1,394,093Net Income 2023: $23,6442023Revenue 2024: $2,388,559Expenses 2024: $1,035,429Net Income 2024: $1,353,1302024

Highlighted filing

2024

Revenue$2,388,559
Expenses$1,035,429
Net Income$1,353,130
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,714,885
Liabilities
$303,022
Net assets
$3,411,863
Revenue
$2,388,559
Expenses
$1,035,429
Net income
$1,353,130
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.71$0.30$3.41$2.39$1.04$1.35
2023Detailed filing. Detailed filing data is available for this year.$2.37$0.39$1.98$1.42$1.39$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.45$1.95$1.07$1.16$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.42$1.11$2.31$1.51$0.99$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.00$0.28$2.72$0.79$0.77$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.80$0.25$2.55$1.13$1.21$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.57$0.20$2.37$1.23$1.15$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.78$0.22$2.56$1.61$1.29$0.32
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.50$2.04$1.18$1.06$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.42$1.83$1.04$1.12$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.35$2.02$1.08$1.19$0.11
2013Detailed filing. Detailed filing data is available for this year.$2.36$0.23$2.12$1.27$1.34$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.28$2.04$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$1.02$1.92$1.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.99$2.11$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.0
Gross Receipts
$3,659,913
Mission and Program Overview

Mission

Provide scouting activities.

Prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the scout oath and law and by providing opportunities for achievement, adventure and leadership skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,388,559$2,214,527▲ $825,968
Savings and Temporary Cash Investments-$697,148-
Land, Buildings, and Equipment, Net$297,285$335,978▲ $38,693
Cash and Non-Interest-Bearing Accounts$458,324$318,242▼ $140,082
Inventories for Sale or Use$60,973$62,126▲ $1,153
Pledges and Grants Receivable$6,250$26,966▲ $20,716
Prepaid Expenses and Deferred Charges$11,318$16,921▲ $5,603
Accounts Receivable$10,994$2,336▼ $8,658
Total Assets$2,367,430$3,714,885▲ $1,347,455
Other Assets Total$133,727$40,641▼ $93,086
Liabilities
Other Liabilities$163,575$163,575→ $0
Escrow Account Liability$134,684$84,622▼ $50,062
Deferred Revenue$30,730$35,157▲ $4,427
Accounts Payable and Accrued Expenses$57,429$19,668▼ $37,761
Total Liabilities$386,418$303,022▼ $83,396
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$805,467$2,214,128▲ $1,408,661
Net Assets With Donor Restrictions$1,175,545$1,197,735▲ $22,190
Total Net Assets Fund Balance$1,981,012$3,411,863▲ $1,430,851
Total Liabilities and Net Assets / Fund Balance$2,367,430$3,714,885▲ $1,347,455

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,733$315,677$355,410
Equipment$84,959$223,270$308,229
Land$211,286-$211,286

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,429,561$615,056▲ $155,121$80,550$2,105,524
2023$1,326,877$15,688▲ $197,500$99,699$1,429,561
2022$2,276,731$27,051▼ $255,108$710,020$1,326,877
2021$2,138,249$-206▲ $229,785$77,548$2,276,731
2020$1,980,522$-1,850▲ $250,512$77,370$2,138,249
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark SaxonScout Exec.FT$149,219$27,803$177,022
Mark SaxonScout Exec. & CEO-$143,328$33,694$177,022

Board Members and Trustees

NameTitle
Alycia SandersDirector
Bernard IsabelleDirector
Brock QuesnelDirector
Chris Bishop Left August 2024Director
Clint BuxtonDirector
Dan RichardsonDirector
David SchulerDirector
Jeremy P SchraufDirector
Jon W HosfordDirector
Kevin MccullenDirector
Kimberly KrausDirector
Leslie SanbornDirector
Marc PoulinDirector
Matthew MaxhamDirector
Matthew Wilcox CPA CfaDirector
Michael KiesslingDirector
Michael LaneDirector
Patrick MaloneDirector
Porter WalbridgeDirector
Sarah BuxtonDirector
Sarah-lynne CarraraDirector
Scott HerringDirector
Simon DrewDirector
Timothy SargentDirector
Walter Morris Left May 2024Director
Kevin EschelbachCouncil Comm
Barry SimaysCouncil Pres
Miranda MacdonaldTreasurer
Richard JacobsVP Mission S
Lucas HerringVP Sfty & Co
William KettVP Vol. Empo
David McallisterVP Youth Pro
Revenue and Support

Revenue Composition

Contributions and Grants
$309,193
Program Service Revenue
$476,054
Investment Income
$1,440,560
Other Revenue
$162,752
All Other Contributions
$202,926
Change in Net Assets
$1,353,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,374,895
Revenue Not Reported on Financial Statements
$13,664
Revenue Not Reported on Form 990
$77,721
Total Revenue per Audited Statements
$2,452,616
Total Revenue per Form 990
$2,388,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$513,053
Other Expenses$508,121
Total Fundraising Expense$98,176
Grants and Similar Amounts Paid$14,255
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,316$4,521$22,606$254,443
Current Officers, Directors, Trustees, and Key Employees$145,158$5,311$26,553$177,022
Office Expenses$142,982$407$7,667$151,056
Occupancy$113,102$1,206$6,034$120,342
Fees for Services Other$40,525-$5,999$46,524
Payroll Taxes$33,468$806$4,029$38,303
Insurance$30,129$320$1,598$32,047
Depreciation Depletion$26,174$958$4,788$31,920
Payments to Affiliates$25,457--$25,457
Travel$19,834$415$2,073$22,322
Pension Plan Contributions$17,750$649$3,247$21,646
Other Employee Benefits$18,929$452$2,258$21,639
Fees for Services Accounting-$20,588-$20,588
Grants to Domestic Individuals$14,255--$14,255
Fees for Service Investment Mgmnt Fees-$13,664-$13,664
Other Expenses$6,244$666$4,963$11,873
Conferences and Meetings$2,631$21$107$2,759
Advertising$1,487$1$96$1,584
Total Functional Expenses$887,230$50,023$98,176$1,035,429

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,035,429
Expenses per Audited Statements$1,021,765
Total Expenses per Audited Statements$1,021,765
Expenses Not Reported on Financial Statements$13,664
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$149,086
Fundraising Direct Expenses$106,869
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$133,853$133,853$106,869$26,984
Special Events$55,554$15,233-$15,233
Total Events$189,407$149,086$106,869$42,217
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Settlement Trust Liability$163,575
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The audit committee meets to review the audit and the 990 that is then presented to the green mountain council board.”

Form 990, Page 6, Part VI, Line 12C

“The resolution is passed yearly and each board member is reminded as part of the recruitment process.”

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

“The benefits committee meets to determine the scout executive's compensation.”

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

“There is a benefits committee that meets to determine all employees compensation before any raises or changes can be made.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request to the council's office.”

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America Gmc592
EIN
03-0229256
Phone
8022445189
Address
PO BOX 557, WATERBURY, VT 05676
Doing Business As
Scouting America Gmc

Signing Officer

Name
Mark Saxon
Title
Scout Exec. & CEO
Phone
8022445189
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Saxon
Formed
1972
Legal Domicile
Vt
Voting Board Members
31
Independent Board Members
31
Employees
46
Volunteers
1,001

Preparer

Firm
Jmm & Associates Pc
Address
463 MOUNTAIN VIEW DR STE 403, COLCHESTER, VT 05446
Preparer
Randall L Sargent CPA
Phone
8026555665
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the green mountain council boy scouts of america is to prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the scout oath and law and by providing opportunities for achievement, adventure and leadership skills.”

Form 990

“Number of people served by each program: cub scouts - youth: 865, adults: 336 scouts bsa - youth: 721, adults: 567 venturing - youth: 29, adults: 10 explorers - youth: 0, adults: 0 non-unit adults: 72 merit badge counselors adults: 249”

Financial Statement Notes

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

“On behalf of boy scouts of america (ein 22-1576300), green mountain council 592 collects registration fees and boys' life magazine subscription payments.”

Schedule D, Page 2, Part V, Line 4

“The council adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor- restricted funds that the council must hold in perpetuity or for a donor- specified period as well as board-designated funds. Under this policy, as approved by the board of directors, the endowment assets are invested in a manner that is intended to produce sufficient earnings to meet the council's current and future operational needs.”

Schedule D, Page 3, Part X

“The council believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 781 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXEC.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2COUNCIL COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP YOUTH PRO
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP VOL. EMPO
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP MISSION S
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP SFTY & CO
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IRS990/MissionDesc0THE MISSION OF THE GREEN MOUNTAIN COUNCIL BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW AND BY PROVIDING OPPORTUNITIES FOR ACHIEVEMENT, ADVENTURE AND LEADERSHIP SKILLS.
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