Civic Intelligence

Rip Van Winkle Council Inc Boy Scouts of America #405

990 • Fiscal year 2018 • EIN 14-1338581

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 28, 2019

Organization ProfileWWW.RVWBSA.ORG
1300 Ulster Ave Ste 107Kingston, NY 12401

(845) 339-0846

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.12x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.25x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$105,784

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-3.1%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$1,195,340

Down $168,133 (-12%) from 2017

Net Assets

Down

$1,046,982

Down $153,496 (-13%) from 2017

Liabilities

Down

$148,358

Down $14,637 (-9.0%) from 2017

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin43rd percentile

Revenue

Down

$593,196

Down $19,150 (-3.1%) from 2017

Expenses

Down

$587,560

Down $33,186 (-5.3%) from 2017

Net Income

Up

$5,636

Up $14,036 (+167%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,415,622Liabilities 2011: $141,340Net Assets 2011: $1,274,2822011Assets 2012: $1,532,522Liabilities 2012: $229,998Net Assets 2012: $1,302,5242012Assets 2013: $1,468,126Liabilities 2013: $166,814Net Assets 2013: $1,301,3122013Assets 2014: $1,312,537Liabilities 2014: $150,238Net Assets 2014: $1,162,2992014Assets 2015: $1,291,492Liabilities 2015: $208,054Net Assets 2015: $1,083,4382015Assets 2016: $1,341,834Liabilities 2016: $200,304Net Assets 2016: $1,141,5302016Assets 2017: $1,363,473Liabilities 2017: $162,995Net Assets 2017: $1,200,4782017Assets 2018: $1,195,340Liabilities 2018: $148,358Net Assets 2018: $1,046,9822018Assets 2019: $1,286,200Liabilities 2019: $223,986Net Assets 2019: $1,062,2142019Assets 2020: $1,265,834Liabilities 2020: $204,374Net Assets 2020: $1,061,4602020Assets 2021: $1,253,948Liabilities 2021: $327,819Net Assets 2021: $926,1292021Assets 2022: $1,095,499Liabilities 2022: $226,622Net Assets 2022: $868,8772022Assets 2023: $1,065,718Liabilities 2023: $88,148Net Assets 2023: $977,5702023Assets 2024: $1,085,434Liabilities 2024: $77,380Net Assets 2024: $1,008,0542024

Highlighted filing

2018

Assets$1,195,340
Liabilities$148,358
Net Assets$1,046,982
Open 2018 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $579,201Expenses 2011: $640,751Net Income 2011: -$61,5502011Revenue 2012: $637,644Expenses 2012: $667,788Net Income 2012: -$30,1442012Revenue 2013: $699,191Expenses 2013: $731,753Net Income 2013: -$32,5622013Revenue 2014: $547,575Expenses 2014: $659,501Net Income 2014: -$111,9262014Revenue 2015: $599,874Expenses 2015: $605,044Net Income 2015: -$5,1702015Revenue 2016: $694,263Expenses 2016: $631,245Net Income 2016: $63,0182016Revenue 2017: $612,346Expenses 2017: $620,746Net Income 2017: -$8,4002017Revenue 2018: $593,196Expenses 2018: $587,560Net Income 2018: $5,6362018Revenue 2019: $531,336Expenses 2019: $629,554Net Income 2019: -$98,2182019Revenue 2020: $454,719Expenses 2020: $451,696Net Income 2020: $3,0232020Revenue 2021: $464,434Expenses 2021: $368,998Net Income 2021: $95,4362021Revenue 2022: $398,936Expenses 2022: $369,473Net Income 2022: $29,4632022Revenue 2023: $444,046Expenses 2023: $380,763Net Income 2023: $63,2832023Revenue 2024: $370,630Expenses 2024: $357,472Net Income 2024: $13,1582024

Highlighted filing

2018

Revenue$593,196
Expenses$587,560
Net Income$5,636
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 28, 2019
Return Version
2018v3.1
Gross Receipts
$1,769,777
Mission and Program Overview

Mission

1.the mission of the rip van winkle council is to provide an effective program for boys and girls and young men and women to help them develop desirable qualities of character and leadership, participating citizenship, personal fitness, good family values, and respect for the environment, and to prepare them to make ethical choices over their lifetime in achieving their full potential.

1.the mission of the rip van winkle council is to provide an effective program for boys and young men and women to help them develop desirable qualities of character and leadership, participating citizenship, personal fitness, good family values, and respect for the environment, and to prepare them to make ethical choices over their lifetime in achieving their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$960,198$814,372▼ $145,826
Land, Buildings, and Equipment, Net$177,232$155,757▼ $21,475
Inventories for Sale or Use$82,961$81,246▼ $1,715
Savings and Temporary Cash Investments$46,912$60,685▲ $13,773
Cash and Non-Interest-Bearing Accounts$65,683$46,555▼ $19,128
Pledges and Grants Receivable$27,381$35,045▲ $7,664
Prepaid Expenses and Deferred Charges$1,134$1,154▲ $20
Accounts Receivable$1,972$526▼ $1,446
Total Assets$1,363,473$1,195,340▼ $168,133
Liabilities
Escrow Account Liability$73,868$71,205▼ $2,663
Accounts Payable and Accrued Expenses$46,513$67,775▲ $21,262
Unsecured Notes Loans Payable$30,000--
Deferred Revenue$12,273$8,690▼ $3,583
Other Liabilities$341$688▲ $347
Total Liabilities$162,995$148,358▼ $14,637
Net Assets / Fund Balance
Permanently Rstr Net Assets$968,351$985,551▲ $17,200
Unrestricted Net Assets$222,127$61,431▼ $160,696
Temporarily Rstr Net Assets$10,000--
Total Net Assets Fund Balance$1,200,478$1,046,982▼ $153,496
Total Liabilities and Net Assets / Fund Balance$1,363,473$1,195,340▼ $168,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$136,489$584,793$721,282
Equipment$1,168$111,977$113,145
Land$18,100-$18,100

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,066,556$12,200▼ $87,622$480$981,733
2017$973,280$6,821▲ $95,958$480$1,066,556
2016$959,388$14,281▲ $8,698$509$973,280
2015$990,196$18,660▼ $41,971$-41$959,388
2014$1,087,917$9,528▲ $6,811$105,533$990,196
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond BraunSecretaryFT$80,250$25,534$105,784

Board Members and Trustees

NameTitle
Andris a ClarkBoard Member
David GagnonBoard Member
Dr Eugene P HeslinBoard Member
Frank C Teitjen JrBoard Member
Gerald SanbornBoard Member
Harrold J HarrisonBoard Member
Henry F FrickBoard Member
Jack M WilseyBoard Member
James L ClevelandBoard Member
Kenneth O LindquistBoard Member
Michael DeckerBoard Member
Michael G KarashayBoard Member
Paul BeichertBoard Member
Robert E NetterBoard Member
Rudy Firmbach JrBoard Member
Sean BrixBoard Member
Thomas BowersBoard Member
Thomas G BenjaminBoard Member
Tyson MccaslandBoard Member
Virginia YanbayBoard Member
Walter SkidmoreBoard Member
Eric P WinchellBoardmember
George MullerCouncil Comm
Heath a TongCouncil Pres
Robert NicolCouncil Trea
Charles H WalkerExec Vice Pr
David a RutskiExec Vice Pr
Steven J MasseeExec Vice Pr
William C CalderaraExec Vice Pr
Kevin R LewisMohican Dist
Elise AndersonVP - Camping
Meredith CavanaughVP - Marketi
David BarkstedtVP - Members
Michael HarrisonVP - Program
Ann M MarrottVP -finance
Revenue and Support

Revenue Composition

Contributions and Grants
$123,183
Program Service Revenue
$185,571
Investment Income
$112,371
Other Revenue
$172,071
All Other Contributions
$123,183
Change in Net Assets
$5,636

Audited Revenue Reconciliation

Revenue per Audited Statements
$593,196
Revenue Not Reported on Form 990
$-159,132
Total Revenue per Audited Statements
$434,064
Total Revenue per Form 990
$593,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$342,646
Other Expenses$244,349
Total Fundraising Expense$43,183
Grants and Similar Amounts Paid$565
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,630$10,408$10,408$184,446
Current Officers, Directors, Trustees, and Key Employees$71,193$4,528$4,528$80,249
Occupancy$41,302$1,255$1,255$43,812
Other Employee Benefits$34,535$2,720$2,720$39,975
Payroll Taxes$23,657$1,531$1,531$26,719
Depreciation Depletion$21,475--$21,475
Insurance$15,817$695$695$17,207
Travel$12,497$575$595$13,667
Conferences and Meetings$11,020$911$911$12,842
Pension Plan Contributions$9,725$766$766$11,257
Fees for Services Accounting$7,350$700$700$8,750
Payments to Affiliates$8,009--$8,009
Other Expenses$7,194$294$294$7,782
Office Expenses$3,395$149$1,300$4,844
Fees for Services Other$3,528$336$336$4,200
Interest$2,404$229$229$2,862
Grants to Domestic Individuals$565--$565
All Other Expenses$353$34$34$421
Total Functional Expenses$517,134$27,243$43,183$587,560

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$587,560
Total Expenses per Audited Statements$587,560
Total Expenses per Form 990$587,560
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$259,820
Fundraising Direct Expenses$130,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Candy Sales$57,842$57,842$41,746$16,096
Popcorn Sales$38,291$38,291$31,340$6,951
Total Events$259,820$259,820$130,075$129,745
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$688
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Active members may elect the members of the governing body and approve significant decisions of the governing body”

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

“Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.”

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

“Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transact such other business as may come before the meeting. Active members may also vote in other regular and special meetings, including proposals to merge or consolidate.”

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

“990 is reviewed by the scout executive and treasurer before filing.”

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

“A conflict of interest policy is signed by each board member and staff member and maintained and reviewed by the scout executive on an ongoing basis.”

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

“Compensation is based on rating scale provided by the national council and is presented to salary review committee.”

Form 990, Page 6, Part VI, Line 19

“Upon written request, documents are available at the boy scout office.”

Filing and Contact Details

Filer

Filer Name
Rip Van Winkle Council Inc
EIN
14-1338581
Phone
8453390846
Address
1300 ULSTER AVE STE 107, KINGSTON, NY 12401

Signing Officer

Name
Heath a Tong
Title
Council President
Phone
8453391168
Signed
2019-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heath a Tong
Formed
1946
Legal Domicile
Ny
Voting Board Members
35
Independent Board Members
35
Employees
29
Volunteers
682

Preparer

Firm
Thomas F Lindgren CPA Pc
Address
PO BOX 4236, KINGSTON, NY 12402
Preparer
Thomas Lindgren
Phone
8453381001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“1.the mission of the rip van winkle council is to provide an effective program for boys and young men and women to help them develop desirable qualities of character and leadership, participating citizenship, personal fitness, good family values, and respect for the environment, and to prepare them to make ethical choices over their lifetime in achieving their full potential.”

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

“Other activities include cub leader basic training, webelos outdoor training, den chief training, pow-wow training, new leader essential training, scoutmaster fundamentals training, patrol leader training, algonquin first aid meet, council scout show and council camporee.”

Financial Statement Notes

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

“Custodial accounts are those that are designated as custodial funds or those that are being held for other scouting entities for which this council does the accounting. The national council has declared that registration, boys' life, world friendship fund, regional courtesy fund, council courtesy fund, unit deposits, national training courses, regional training courses, national meeting, regional meeting, order of the arrow, national eagle scout association all have been declared as custodial accounts. Custodial accounts are not to be used in leu of restricted funds.”

Schedule D, Page 2, Part V, Line 4

“The organization's endowment fund has been established to provide an annual contribution to the organization's operating fund to enhance it's programs and services and reduce the need for time consuming fundraising events”

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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,195,340
Liabilities
$148,358
Net assets
$1,046,982
Revenue
$593,196
Expenses
$587,560
Net income
$5,636
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.08$1.01$0.37$0.36$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.09$0.98$0.44$0.38$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.23$0.87$0.40$0.37$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.33$0.93$0.46$0.37$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.20$1.06$0.45$0.45$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.22$1.06$0.53$0.63$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.15$1.05$0.59$0.59$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.16$1.20$0.61$0.62$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.20$1.14$0.69$0.63$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.21$1.08$0.60$0.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.15$1.16$0.55$0.66$0.11
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.17$1.30$0.70$0.73$0.03
2012Summary only. Only limited summary data is available for this year.$1.53$0.23$1.30$0.64$0.67$0.03
2011Summary only. Only limited summary data is available for this year.$1.42$0.14$1.27$0.58$0.64$0.06