Civic Intelligence

Western New York Scout Council Inc

EIN 16-0743929 • 501(c)3 • Buffalo, NY

Profile

Promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america. In achieving this purpose, emphasis shall be placed upon the educational program of the boy scouts of america and the oath, promise, and code of the scouting program for character development, citizenship training, leadership and mental and physical fitness. Making scouting training available to all boys and young men and women and serving organizations and community groups using the scouting program while maintaining standards and policies, protecting official badges and insignia, and reviewing and making recommendations regarding unit leadership and finances.

2860 Genesee StreetBuffalo, NY 14225

www.wnyscouting.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.48x

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

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

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

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

Top Officer Pay

48th percentile

$180,053

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

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

Asset Growth

96th percentile

87%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

96th percentile

259%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Up

$19,102,023

Up $8,879,031 (+87%) from 2023

Liabilities

Down

$2,749,563

Down $70,619 (-2.5%) from 2023

Net Assets

Up

$16,352,460

Up $8,949,650 (+121%) from 2023

Revenue

Up

$5,721,340

Up $4,127,244 (+259%) from 2023

Expenses

Up

$2,261,978

Up $431,730 (+24%) from 2023

Net Income

Up

$3,459,362

Up $3,695,514 (+1565%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $4,975,360Liabilities 2010: $421,505Net Assets 2010: $4,553,8552010Assets 2011: $5,434,728Liabilities 2011: $752,638Net Assets 2011: $4,682,0902011Assets 2012: $5,667,428Liabilities 2012: $415,996Net Assets 2012: $5,251,4322012Assets 2013: $5,767,389Liabilities 2013: $399,964Net Assets 2013: $5,367,4252013Assets 2014: $5,808,724Liabilities 2014: $387,192Net Assets 2014: $5,421,5322014Assets 2015: $5,717,098Liabilities 2015: $409,120Net Assets 2015: $5,307,9782015Assets 2016: $5,634,499Liabilities 2016: $417,353Net Assets 2016: $5,217,1462016Assets 2017: $5,843,994Liabilities 2017: $505,380Net Assets 2017: $5,338,6142017Assets 2018: $6,202,988Liabilities 2018: $414,524Net Assets 2018: $5,788,4642018Assets 2019: $6,663,533Liabilities 2019: $541,671Net Assets 2019: $6,121,8622019Assets 2020: $6,432,324Liabilities 2020: $743,562Net Assets 2020: $5,688,7622020Assets 2021: $6,864,423Liabilities 2021: $2,420,455Net Assets 2021: $4,443,9682021Assets 2022: $8,446,300Liabilities 2022: $2,534,706Net Assets 2022: $5,911,5942022Assets 2023: $10,222,992Liabilities 2023: $2,820,182Net Assets 2023: $7,402,8102023Assets 2024: $19,102,023Liabilities 2024: $2,749,563Net Assets 2024: $16,352,4602024

Highlighted filing

2024

Assets$19,102,023
Liabilities$2,749,563
Net Assets$16,352,460

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,711,5942010Expenses 2011: $2,407,6312011Expenses 2012: $2,275,0002012Revenue 2013: $2,234,418Expenses 2013: $2,253,125Net Income 2013: -$18,7072013Revenue 2014: $2,432,945Expenses 2014: $2,360,310Net Income 2014: $72,6352014Revenue 2015: $2,105,714Expenses 2015: $2,168,279Net Income 2015: -$62,5652015Revenue 2016: $2,135,690Expenses 2016: $2,292,872Net Income 2016: -$157,1822016Revenue 2017: $2,165,682Expenses 2017: $2,221,271Net Income 2017: -$55,5892017Revenue 2018: $2,671,043Expenses 2018: $2,016,244Net Income 2018: $654,7992018Revenue 2019: $2,580,649Expenses 2019: $1,981,623Net Income 2019: $599,0262019Revenue 2020: $907,523Expenses 2020: $1,449,469Net Income 2020: -$541,9462020Revenue 2021: $1,829,528Expenses 2021: $1,607,024Net Income 2021: $222,5042021Revenue 2022: $3,800,093Expenses 2022: $1,793,119Net Income 2022: $2,006,9742022Revenue 2023: $1,594,096Expenses 2023: $1,830,248Net Income 2023: -$236,1522023Revenue 2024: $5,721,340Expenses 2024: $2,261,978Net Income 2024: $3,459,3622024

Highlighted filing

2024

Revenue$5,721,340
Expenses$2,261,978
Net Income$3,459,362

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.1$2.75$16.4$5.72$2.26$3.46
2023Detailed filing. Detailed filing data is available for this year.$10.2$2.82$7.40$1.59$1.83$0.24
2022Detailed filing. Detailed filing data is available for this year.$8.45$2.53$5.91$3.80$1.79$2.01
2021Detailed filing. Detailed filing data is available for this year.$6.86$2.42$4.44$1.83$1.61$0.22
2020Detailed filing. Detailed filing data is available for this year.$6.43$0.74$5.69$0.91$1.45$0.54
2019Detailed filing. Detailed filing data is available for this year.$6.66$0.54$6.12$2.58$1.98$0.60
2018Detailed filing. Detailed filing data is available for this year.$6.20$0.41$5.79$2.67$2.02$0.65
2017Detailed filing. Detailed filing data is available for this year.$5.84$0.51$5.34$2.17$2.22$0.06
2016Detailed filing. Detailed filing data is available for this year.$5.63$0.42$5.22$2.14$2.29$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.72$0.41$5.31$2.11$2.17$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.81$0.39$5.42$2.43$2.36$0.07
2013Detailed filing. Detailed filing data is available for this year.$5.77$0.40$5.37$2.23$2.25$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.42$5.25$2.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$0.75$4.68$2.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.42$4.55$2.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$6,610,743
Mission and Program Overview

Mission

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

Promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america. In achieving this purpose, emphasis shall be placed upon the educational program of the boy scouts of america and the oath, promise, and code of the scouting program for character development, citizenship training, leadership, and mental and physical fitness. Making scouting training available to all boys, young men, and young women and serving organizations and community groups using the scouting program while maintaining standards and policies, protecting official badges and insignia, and reviewing and making recommendations regarding unit leadership and finances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,373,196$14,614,946▲ $5,241,750
Land, Buildings, and Equipment, Net$2,848,107$2,801,705▼ $46,402
Cash and Non-Interest-Bearing Accounts$758,743$977,077▲ $218,334
Savings and Temporary Cash Investments$2,159,505$384,617▼ $1,774,888
Pledges and Grants Receivable$135,542$123,527▼ $12,015
Prepaid Expenses and Deferred Charges$44,118$72,832▲ $28,714
Inventories for Sale or Use$85,232$72,091▼ $13,141
Accounts Receivable$124,712$55,228▼ $69,484
Total Assets$15,835,953$19,102,023▲ $3,266,070
Other Assets Total$306,798--
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,184,222$2,082,024▼ $102,198
Other Liabilities$469,524$396,421▼ $73,103
Accounts Payable and Accrued Expenses$238,306$189,585▼ $48,721
Deferred Revenue$78,869$81,533▲ $2,664
Total Liabilities$2,970,921$2,749,563▼ $221,358
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,037,281$12,165,119▲ $3,127,838
Net Assets With Donor Restrictions$3,827,751$4,187,341▲ $359,590
Total Net Assets Fund Balance$12,865,032$16,352,460▲ $3,487,428
Total Liabilities and Net Assets / Fund Balance$15,835,953$19,102,023▲ $3,266,070

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,950,975$3,963,908$5,914,883
Equipment$330,212$1,948,976$2,279,188
Leasehold Improvements$63,415$674,278$737,693
Land$366,419-$366,419
Other Land Buildings$90,684-$90,684

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,386,441$3,284,062▲ $497,221$215,000$11,952,724
2023$6,413,267$1,429,584▲ $675,590$132,000$8,386,441
2022$5,737,672$1,158,772▼ $883,177$400,000$6,413,267
2021$5,192,958$56,000▲ $692,746$204,032$5,737,672
2020$5,086,296$10,825▲ $443,788$347,951$5,192,958
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary DeckerCEO & ScoutFT$180,053$180,053
Gary DeckerCEO & Scout Exec-$180,053$180,053

Board Members and Trustees

NameTitle
Kevin CrossPresident
See Attached ListingDirector
Marc McgrainAsst. Commis
Bob ConferExecutive VP
John SharkeyExecutive VP
John MoscatiLegal Counse
Michael HattonTreasurer
George BacallesVP- Camping
Ben LinkVP- Dist. Op
Jeff HahnVP- Endowmen
Stephen MoultonVP- Finance
Anthony RuppVP- Fund Dev
Joseph LaneVP- Leadersh
Jill VandewoestineVP- Marketin
Darlene SpragueVP- Membersh
BRIAN D'ARCYVP- Program
THOMAS O'DONNELLVP- Safety &
Revenue and Support

Revenue Composition

Contributions and Grants
$721,227
Program Service Revenue
$654,800
Investment Income
$3,793,715
Other Revenue
$551,598
All Other Contributions
$650,516
Change in Net Assets
$3,459,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,721,340
Revenue Not Reported on Form 990
$148,919
Total Revenue per Audited Statements
$5,870,259
Total Revenue per Form 990
$5,721,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,284,513
Other Expenses$977,465
Total Fundraising Expense$294,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$857,175$30,613$132,658$1,020,446
Occupancy$139,955$4,998$21,660$166,613
Depreciation Depletion$94,344$3,369$14,601$112,314
Pension Plan Contributions$93,615$3,343$14,488$111,446
Fees for Services Other$85,248$3,045$13,193$101,486
Insurance$72,218$2,579$11,177$85,974
Travel$71,676$2,560$11,093$85,329
Payroll Taxes$66,879$2,389$10,350$79,618
Payments to Affiliates$62,493$2,232$9,671$74,396
Other Employee Benefits$61,323$2,190$9,490$73,003
Interest$53,704$1,918$8,311$63,933
All Other Expenses$24,073$861$3,724$28,658
Conferences and Meetings$15,094$539$2,336$17,969
Other Expenses$14,249$509$2,205$16,963
Office Expenses$13,618$486$2,107$16,211
Advertising$562$20$87$669
Total Functional Expenses$1,900,064$67,860$294,054$2,261,978

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,285,877
Expenses per Audited Statements$2,261,978
Total Expenses per Form 990$2,261,978
Expenses Not Reported on Form 990$23,899
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Accounts$395,903
Other Liab.$518
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

A copy of form 990 is presented to and reviewed by the board prior to filing with the irs.

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

The organization monitors regularly and consistently compliance with the organization's written conflict of interest policy.

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

The executive committee of the board of directors reviews and approves the compensation of the ceo using comparability data.

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

The board determines the pay of all employees of the organization.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Great Falls Council Inc
EIN
16-0743929
Phone
7168914073
Address
2860 GENESEE STREET, BUFFALO, NY 14225
Doing Business As
Formerly Wny Scout Council Inc

Signing Officer

Name
Gary Decker
Title
CEO & Scout Exec
Phone
7168914073
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Decker
Formed
1965
Legal Domicile
Ny
Voting Board Members
48
Independent Board Members
48
Employees
53
Volunteers
750

Preparer

Firm
Johnson Mackowiak & Associates Llp
Address
70 E MAIN ST, FREDONIA, NY 14063-1816
Preparer
Julie L Jagoda-booth CPA
Phone
7166724770
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america. In achieving this purpose, emphasis shall be placed upon the educational program of the boy scouts of america and the oath, promise, and code of the scouting program for character development, citizenship training, leadership, and mental and physical fitness. Making scouting training available to all boys, young men, and young women and serving organizations and community groups using the scouting program while maintaining standards and policies, protecting official badges and insignia, and reviewing and making recommendations regarding unit leadership and finances.

Form 990, Part XI, Line 9

Pledges written off 23,899 pledges written off -23,899

Financial Statement Notes

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

Pledges written off 23,899

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

Pledges written off 23,899

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO & SCOUT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt5VP- ENDOWMEN
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10ASST. COMMIS
IRS990/Form990PartVIISectionAGrp/TitleTxt11LEGAL COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP- FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP- SAFETY &
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP- FUND DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE VP
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