Civic Intelligence

Connecticut Yankee Council Inc Boy Scouts of America

EIN 06-0646793 • 501(c)3 • Milford, CT

Profile

Please refer to page 1, part 1, question 1 and schedule o for the organizations mission.

60 Wellington RoadMilford, CT 06461

www.ctyankee.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.23x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

51st percentile

4.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$186,339

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

32nd percentile

-0.5%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-7.9%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$13,398,445

Down $73,260 (-0.5%) from 2023

Liabilities

Down

$839,954

Down $309,498 (-27%) from 2023

Net Assets

Up

$12,558,491

Up $236,238 (+1.9%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin51st percentile

Revenue

Down

$3,580,204

Down $306,388 (-7.9%) from 2023

Expenses

Down

$3,405,837

Down $462,523 (-12%) from 2023

Net Income

Up

$174,367

Up $156,135 (+856%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$15M$10M$5.0M$0Assets 2011: $11,317,123Liabilities 2011: $2,750,540Net Assets 2011: $8,566,5832011Assets 2012: $11,453,697Liabilities 2012: $3,251,686Net Assets 2012: $8,202,0112012Assets 2013: $11,544,841Liabilities 2013: $3,353,653Net Assets 2013: $8,191,1882013Assets 2014: $11,086,517Liabilities 2014: $3,266,078Net Assets 2014: $7,820,4392014Assets 2015: $11,250,210Liabilities 2015: $3,128,949Net Assets 2015: $8,121,2612015Assets 2016: $11,529,637Liabilities 2016: $3,072,962Net Assets 2016: $8,456,6752016Assets 2017: $12,270,797Liabilities 2017: $2,835,695Net Assets 2017: $9,435,1022017Assets 2018: $11,595,232Liabilities 2018: $2,492,252Net Assets 2018: $9,102,9802018Assets 2019: $12,386,789Liabilities 2019: $2,218,441Net Assets 2019: $10,168,3482019Assets 2020: $12,836,454Liabilities 2020: $2,108,528Net Assets 2020: $10,727,9262020Assets 2021: $14,416,455Liabilities 2021: $2,143,243Net Assets 2021: $12,273,2122021Assets 2022: $13,263,870Liabilities 2022: $1,318,750Net Assets 2022: $11,945,1202022Assets 2023: $13,471,705Liabilities 2023: $1,149,452Net Assets 2023: $12,322,2532023Assets 2024: $13,398,445Liabilities 2024: $839,954Net Assets 2024: $12,558,4912024

Highlighted filing

2024

Assets$13,398,445
Liabilities$839,954
Net Assets$12,558,491
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,287,081Expenses 2011: $3,947,068Net Income 2011: $340,0132011Revenue 2012: $3,695,959Expenses 2012: $4,362,184Net Income 2012: -$666,2252012Revenue 2013: $4,966,719Expenses 2013: $4,598,046Net Income 2013: $368,6732013Revenue 2014: $3,509,987Expenses 2014: $3,986,746Net Income 2014: -$476,7592014Revenue 2015: $4,407,529Expenses 2015: $3,922,184Net Income 2015: $485,3452015Revenue 2016: $3,876,391Expenses 2016: $3,718,499Net Income 2016: $157,8922016Revenue 2017: $4,421,410Expenses 2017: $4,043,476Net Income 2017: $377,9342017Revenue 2018: $3,530,822Expenses 2018: $3,412,307Net Income 2018: $118,5152018Revenue 2019: $4,704,899Expenses 2019: $3,233,648Net Income 2019: $1,471,2512019Revenue 2020: $2,738,974Expenses 2020: $2,485,425Net Income 2020: $253,5492020Revenue 2021: $4,735,917Expenses 2021: $3,492,531Net Income 2021: $1,243,3862021Revenue 2022: $7,020,889Expenses 2022: $6,359,466Net Income 2022: $661,4232022Revenue 2023: $3,886,592Expenses 2023: $3,868,360Net Income 2023: $18,2322023Revenue 2024: $3,580,204Expenses 2024: $3,405,837Net Income 2024: $174,3672024

Highlighted filing

2024

Revenue$3,580,204
Expenses$3,405,837
Net Income$174,367
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$13,398,445
Liabilities
$839,954
Net assets
$12,558,491
Revenue
$3,580,204
Expenses
$3,405,837
Net income
$174,367
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$0.84$12.6$3.58$3.41$0.17
2023Detailed filing. Detailed filing data is available for this year.$13.5$1.15$12.3$3.89$3.87$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$1.32$11.9$7.02$6.36$0.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$2.14$12.3$4.74$3.49$1.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$2.11$10.7$2.74$2.49$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$2.22$10.2$4.70$3.23$1.47
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$2.49$9.10$3.53$3.41$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$2.84$9.44$4.42$4.04$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$3.07$8.46$3.88$3.72$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$3.13$8.12$4.41$3.92$0.49
2014Detailed filing. Detailed filing data is available for this year.$11.1$3.27$7.82$3.51$3.99$0.48
2013Summary only. Only limited summary data is available for this year.$11.5$3.35$8.19$4.97$4.60$0.37
2012Summary only. Only limited summary data is available for this year.$11.5$3.25$8.20$3.70$4.36$0.67
2011Summary only. Only limited summary data is available for this year.$11.3$2.75$8.57$4.29$3.95$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.0
Gross Receipts
$4,098,458
Mission and Program Overview

Mission

The connecticut yankee council, inc., boy scouts of america is headquartered in milford, connecticut and serves fairfield and new haven counties through the delivery of a high quality scouting program to over 12,000 youth and 4,000 volunteer adults.

The connecticut yankee council, inc. Boy scouts of america (the council) is a not-for-profit organization, incorporated in the state of connecticut, and operating under the charter granted by the boy scouts of america, national council. The council is headquartered in milford, connecticut, and serves fairfield and new haven counties through the delivery of a high-quality scouting program to over 8,600 youth and 2,600 volunteer adults. As a local council, it is the organization's mission to serve others by helping instill values in young people to prepare them to make ethical choices and achieve their full potential. The council operates two camping facilities and supports over 160 community-based organizations operating over 284 local scouting units within the council's geographical area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,930,326$7,861,250▼ $69,076
Land, Buildings, and Equipment, Net$2,593,577$3,036,094▲ $442,517
Cash and Non-Interest-Bearing Accounts$1,352,446$744,219▼ $608,227
Investments Other Securities$298,070$321,433▲ $23,363
Accounts Receivable$3,698$66,074▲ $62,376
Intangible Assets$33,107$29,429▼ $3,678
Pledges and Grants Receivable$24,208$24,735▲ $527
Inventories for Sale or Use$45,906$23,745▼ $22,161
Prepaid Expenses and Deferred Charges$45,855$14,733▼ $31,122
Total Assets$13,471,705$13,398,445▼ $73,260
Other Assets Total$1,144,512$1,276,733▲ $132,221
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,417$395,442▼ $54,975
Escrow Account Liability$559,861$206,124▼ $353,737
Deferred Revenue$73,766$149,380▲ $75,614
Other Liabilities$53,541$55,297▲ $1,756
Accounts Payable and Accrued Expenses$11,867$33,711▲ $21,844
Total Liabilities$1,149,452$839,954▼ $309,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,194,583$8,312,398▲ $117,815
Net Assets With Donor Restrictions$4,127,670$4,246,093▲ $118,423
Total Net Assets Fund Balance$12,322,253$12,558,491▲ $236,238
Total Liabilities and Net Assets / Fund Balance$13,471,705$13,398,445▼ $73,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,107,137$2,324,434$3,431,571
Equipment$896,258-$896,258
Land$704,949-$704,949
Other Land Buildings$327,750-$327,750
Other Assets Org$14,459--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,966,890$13,816▲ $116,957$101,380$3,996,283
2023$4,197,805-▲ $290,540$521,455$3,966,890
2022$5,265,983$55,510▼ $723,686$400,002$4,197,805
2021$5,486,424$13,360▲ $962,199$1,196,000$5,265,983
2020$5,294,056$14,999▲ $687,368$510,000$5,486,424
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark a KrausScout Exec/cFT$163,720$22,619$186,339
Mark a KrausScout Exec/CEO-$152,720$33,619$186,339
Paul LukasProgram ExecFT$123,118$12,298$135,416

Board Members and Trustees

NameTitle
Art LandiExec Board M
Brian LowellExec Board M
Chris GuarniereExec Board M
Christian CoughlinExec Board M
David SippinExec Board M
Eric ZielinskiExec Board M
Felix GianniniExec Board M
Jennifer JacksonExec Board M
John FarleyExec Board M
Jose MoralesExec Board M
Margaret StreickerExec Board M
Mark SemmelrockExec Board M
Michael AbrahamsonExec Board M
Michael CarpenterExec Board M
Neil HauckExec Board M
Nick MirabileExec Board M
Ray MonceviciusExec Board M
Rich RileyExec Board M
Robert EmersonExec Board M
Steve ProstorExec Board M
William ChinExec Board M
William Hall JrExec Board M
Gene WaringCouncil Comm
James AccomandoCouncil Pres
Marc HarrisonCouncil Trea
Connie HemphillDistrict CHA
Daniel BurnsDistrict CHA
Erica BlakeDistrict CHA
Nathan SchindlerDistrict CHA
Rudy EscalantePast Preside
Kevin NicholsScout Exec/c
John BeauclairVP Finance
Christopher McleodVP Investmen
Mark ShiffrinVP Legal
Robert BrownVP Marketing
Seth StroheckerVP Membershi
Caroline GriffinVP Operation
Jay LubinVP Program
Michael CardVP Propertie
Wiley MullinsVP Urban Sco
Revenue and Support

Revenue Composition

Contributions and Grants
$915,963
Program Service Revenue
$1,374,684
Investment Income
$862,722
Other Revenue
$426,835
All Other Contributions
$710,690
Change in Net Assets
$174,367

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$122,681
Total Noncash Contributions1$122,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,483,631
Revenue Not Reported on Financial Statements
$96,573
Revenue Not Reported on Form 990
$91,898
Other Revenue Adjustments
$96,573
Total Revenue per Audited Statements
$3,575,529
Total Revenue per Form 990
$3,580,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,748,937
Other Expenses$1,477,401
Total Fundraising Expense$218,380
Grants and Similar Amounts Paid$159,499
Professional Fundraising Fees$20,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,160,753$19,408$71,991$1,252,152
Comp Disqual Persons$172,305$2,980$11,054$186,339
Other Employee Benefits$163,366$3,818$14,161$181,345
Depreciation Depletion$149,320$4,236$15,715$169,271
Grants to Domestic Individuals$159,499--$159,499
Travel$127,023$1,095$6,478$134,596
Occupancy$113,833$2,991$14,092$130,916
Payroll Taxes$120,792$1,764$6,545$129,101
Insurance$82,761$742$2,754$86,257
Conferences and Meetings$52,031--$52,031
Other Expenses$22,296$246$10,953$33,495
Fees for Services Other$28,766$865-$29,631
Fees for Services Management$24,296$503-$24,799
Fees for Services Accounting$22,646$469-$23,115
Fees for Services Professional Fundraising--$20,000$20,000
Interest$17,069$484$1,796$19,349
All Other Expenses$17,594$100$369$18,063
Office Expenses$9,298$166$3,280$12,744
Advertising$4,813$53$2,364$7,230
Total Functional Expenses$3,147,000$40,457$218,380$3,405,837

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,573,874
Expenses per Audited Statements$3,405,837
Total Expenses per Form 990$3,405,837
Expenses Not Reported on Form 990$168,037
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$91,280
Fundraising Gross Income$25,238
Professional Fundraising Fees$20,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$230,436$25,238$22,249$2,989
Total Events$230,436$25,238$91,280$-66,042
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Debt-current Portion$49,245
Finance Lease- Current Portion$6,052
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The council is a not-for-profit corporation organized in the state of connecticut. Members are elected in accordance with the council's by-laws.”

Form 990, Page 6, Part VI, Line 7A

“The council's voting members are its 160 chartered representatives plus 39 members at large who elect officers, directors, and members at large at the council's annual meeting which requires a quorum of 5%.”

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

“Form 990 return of organization exempt from income tax is prepared through the collaborative efforts of management and outside tax accountants. The tax return is reviewed by the audit committee. The audit committee accepts the tax return and has been designated to review on behalf of the board of directors. The full 990 is circulated to the full board upon acceptance by the audit committee and prior to filing with tax authorities.”

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

“The council requires annual review of conflict of interest policy by employees and board members.”

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

“The council has a compensation policy in place which was approved by the board. The policy outlines the due diligence required when performing the scout executive's review and establishing the current year compensation. The committee is provided comparable data for similar size councils in the area by the national headquarters.”

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

“All governing documents of the council are available upon request.”

Form 990, Page 6, Part VI, Line 19

“The conflict of interest policy and financial statements are made available on the council website.”

Filing and Contact Details

Filer

Filer Name
Connecticut Yankee Council Inc
EIN
06-0646793
Phone
2038766868
Address
60 WELLINGTON ROAD, MILFORD, CT 06461

Signing Officer

Name
Kevin Nichols
Title
Scout Exec/CEO
Phone
2038766868
Signed
2025-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Nichols
Formed
1998
Legal Domicile
Ct
Voting Board Members
39
Independent Board Members
39
Employees
106
Volunteers
2,600

Preparer

Firm
Accavallo & Company LLC
Address
1000 BRIDGEPORT AVE STE 410, SHELTON, CT 06484
Preparer
John a Accavallo CPA
Phone
2039259600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Charitable reminder trusts 136,663 perpetual trusts 23,364 total 160,027”

Financial Statement Notes

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

“The custodial funds are held on behalf of units and other groups to pay for registration fees and scout shop purchases.”

Schedule D, Page 2, Part V, Line 4

“The council maintains various donor-restricted and board designated funds whose purpose is to provide long term support for its charitable programs. The executive board classifies for financial statement purposes this long term support into net assets with donor restrictions or net assets without donor restrictions. The executive board takes into consideration the direction of the donor (where applicable) and the provisions of laws in the state of connecticut in deciding the above. The council has a policy of appropriating for distribution each year up to 4.5% for 2024 and 2023 of its endowment fund's average market value over the preceding 20 quarters through september 30 of the preceding fiscal year in which the distribution is planned.”

Schedule D, Page 4, Part XI, Line 2D

“RENTAL INCOME 190,054”

Schedule D, Page 4, Part XI, Line 4B

“Net assets released from donor restrictions -100,438 project sales 33,592 foundation and trusts 10,041 investment income 127,586 other direct contributions 3,775 net rental income 22,017”

Schedule D, Page 4, Part XII, Line 2D

“RENTAL EXPENSES 168,037”

Raw XML AppendixShowing 400 of 871 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/AccountsReceivableGrp/EOYAmt066074
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CONNECTICUT YANKEE COUNCIL, INC. BOY SCOUTS OF AMERICA (THE COUNCIL) IS A NOT-FOR-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF CONNECTICUT, AND OPERATING UNDER THE CHARTER GRANTED BY THE BOY SCOUTS OF AMERICA, NATIONAL COUNCIL. THE COUNCIL IS HEADQUARTERED IN MILFORD, CONNECTICUT, AND SERVES FAIRFIELD AND NEW HAVEN COUNTIES THROUGH THE DELIVERY OF A HIGH-QUALITY SCOUTING PROGRAM TO OVER 8,600 YOUTH AND 2,600 VOLUNTEER ADULTS. AS A LOCAL COUNCIL, IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE TO PREPARE THEM TO MAKE ETHICAL CHOICES AND ACHIEVE THEIR FULL POTENTIAL. THE COUNCIL OPERATES TWO CAMPING FACILITIES AND SUPPORTS OVER 160 COMMUNITY-BASED ORGANIZATIONS OPERATING OVER 284 LOCAL SCOUTING UNITS WITHIN THE COUNCIL'S GEOGRAPHICAL AREA.
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IRS990/BooksInCareOfDetail/PhoneNum02038766868
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 WELLINGTON RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MILFORD
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IRS990/Desc0CAMPING - THE COUNCIL PROVIDES SCOUTS, LEADERS AND FAMILIES YEAR ROUND CAMPING, SUMMER CAMPING, AND COPE PROGRAMS AT TWO CAMPS. OVER 8,600 SCOUTS AND 2,600 LEADERS WERE SERVED.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
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