Civic Intelligence

Boy Scouts of America Juniata Valley Council #497

EIN 23-1352049 • 501(c)3 • Reedsville, PA

Profile

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 code.

9 Taylor DriveReedsville, PA 17084

jvcbsa.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

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

63rd percentile

$90,503

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

64th percentile

9.1%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

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

Assets

Up

$4,083,936

Up $341,549 (+9.1%) from 2023

Liabilities

Down

$335,154

Down $18,251 (-5.2%) from 2023

Net Assets

Up

$3,748,782

Up $359,800 (+11%) from 2023

Revenue

Up

$1,194,342

Up $201,090 (+20%) from 2023

Expenses

Down

$805,891

Down $66,068 (-7.6%) from 2023

Net Income

Up

$388,451

Up $267,158 (+220%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,626,170Liabilities 2011: $127,453Net Assets 2011: $1,498,7172011Assets 2012: $1,761,859Liabilities 2012: $250,854Net Assets 2012: $1,511,0052012Assets 2013: $1,745,226Liabilities 2013: $201,928Net Assets 2013: $1,543,2982013Assets 2014: $1,744,672Liabilities 2014: $210,691Net Assets 2014: $1,533,9812014Assets 2015: $1,869,021Liabilities 2015: $150,605Net Assets 2015: $1,718,4162015Assets 2016: $2,157,895Liabilities 2016: $249,485Net Assets 2016: $1,908,4102016Assets 2017: $2,644,873Liabilities 2017: $297,259Net Assets 2017: $2,347,6142017Assets 2018: $3,048,941Liabilities 2018: $260,999Net Assets 2018: $2,787,9422018Assets 2019: $3,742,433Liabilities 2019: $353,444Net Assets 2019: $3,388,9892019Assets 2020: $3,867,071Liabilities 2020: $325,685Net Assets 2020: $3,541,3862020Assets 2021: $4,192,554Liabilities 2021: $294,381Net Assets 2021: $3,898,1732021Assets 2022: $3,608,728Liabilities 2022: $348,405Net Assets 2022: $3,260,3232022Assets 2023: $3,742,387Liabilities 2023: $353,405Net Assets 2023: $3,388,9822023Assets 2024: $4,083,936Liabilities 2024: $335,154Net Assets 2024: $3,748,7822024

Highlighted filing

2024

Assets$4,083,936
Liabilities$335,154
Net Assets$3,748,782

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $744,3092011Expenses 2012: $748,3662012Revenue 2013: $737,939Expenses 2013: $772,715Net Income 2013: -$34,7762013Revenue 2014: $688,928Expenses 2014: $717,955Net Income 2014: -$29,0272014Revenue 2015: $917,536Expenses 2015: $700,319Net Income 2015: $217,2172015Revenue 2016: $835,197Expenses 2016: $667,070Net Income 2016: $168,1272016Revenue 2017: $1,059,603Expenses 2017: $718,673Net Income 2017: $340,9302017Revenue 2018: $1,200,878Expenses 2018: $644,152Net Income 2018: $556,7262018Revenue 2019: $1,427,490Expenses 2019: $712,820Net Income 2019: $714,6702019Revenue 2020: $645,743Expenses 2020: $559,325Net Income 2020: $86,4182020Revenue 2021: $997,326Expenses 2021: $673,951Net Income 2021: $323,3752021Revenue 2022: $875,561Expenses 2022: $812,084Net Income 2022: $63,4772022Revenue 2023: $993,252Expenses 2023: $871,959Net Income 2023: $121,2932023Revenue 2024: $1,194,342Expenses 2024: $805,891Net Income 2024: $388,4512024

Highlighted filing

2024

Revenue$1,194,342
Expenses$805,891
Net Income$388,451

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.34$3.75$1.19$0.81$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.35$3.39$0.99$0.87$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.35$3.26$0.88$0.81$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.29$3.90$1.00$0.67$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.33$3.54$0.65$0.56$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.35$3.39$1.43$0.71$0.71
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.26$2.79$1.20$0.64$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.30$2.35$1.06$0.72$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.25$1.91$0.84$0.67$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.87$0.15$1.72$0.92$0.70$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.21$1.53$0.69$0.72$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.75$0.20$1.54$0.74$0.77$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.25$1.51$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.13$1.50$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,316,898
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 code.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,196,514$2,416,136▲ $219,622
Investments Program Related$1,168,284$1,167,228▼ $1,056
Cash and Non-Interest-Bearing Accounts$291,852$421,811▲ $129,959
Inventories for Sale or Use$49,276$56,392▲ $7,116
Prepaid Expenses and Deferred Charges$14,823$13,626▼ $1,197
Accounts Receivable$19,918$6,867▼ $13,051
Pledges and Grants Receivable$1,720$1,876▲ $156
Total Assets$3,742,387$4,083,936▲ $341,549
Liabilities
Unsecured Notes Loans Payable$150,000$150,000→ $0
Other Liabilities$117,600$95,557▼ $22,043
Accounts Payable and Accrued Expenses$66,941$68,166▲ $1,225
Deferred Revenue$18,864$21,431▲ $2,567
Total Liabilities$353,405$335,154▼ $18,251
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,451,137$2,621,368▲ $170,231
Net Assets With Donor Restrictions$937,845$1,127,414▲ $189,569
Total Net Assets Fund Balance$3,388,982$3,748,782▲ $359,800
Total Liabilities and Net Assets / Fund Balance$3,742,387$4,083,936▲ $341,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,798,841$953,706$2,752,547
Other Land Buildings$454,213$143,398$597,611
Equipment$91,668$109,603$201,271
Land$71,414-$71,414
Investment Program Related Org$1,167,228--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,177,284$51,000▲ $43,223$36,000$1,227,228
2023$1,117,584$13,215▲ $92,008$36,000$1,177,284
2022$1,797,088$2,000▼ $214,652$457,504$1,117,584
2021$1,533,326$1,000▲ $310,822$36,000$1,797,088
2020$1,365,541$5,000▲ $197,141$24,000$1,533,326
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffery PickettScout ExecutivesecretaryFT$90,503$90,503

Board Members and Trustees

NameTitle
David EngPresident
Andrea SeislerExecutive Board
Brenda HarrisonExecutive Board
Cheryl JohnsonExecutive Board
Christopher BarnishExecutive Board
Dan LaughlinExecutive Board
Darryl OwenExecutive Board
Dave PeckExecutive Board
Donald ReedExecutive Board
Frank SavinoExecutive Board
Fred MckinleyExecutive Board
Gary LangsdaleExecutive Board
Glenn ThompsonExecutive Board
Hyeseon KimExecutive Board
Jay ZimmermanExecutive Board
Joseph StrigleExecutive Board
Joshua KirbyExecutive Board
Kenneth FoglemanExecutive Board
Kimberly BubbExecutive Board
Mark BonsonExecutive Board
Michael ConkeyExecutive Board
Mike LynnExecutive Board
Tom McclainExecutive Board
Tom SongerExecutive Board
Ronald ForsytheCouncil Commissioner
Richard CampbellLegal Counsel
Mark SalvatoreTreasurer
Mike EvelhochVP Finance
Bruce GrinderVP Membership
Richard MarboeVP Program
Revenue and Support

Revenue Composition

Contributions and Grants
$616,594
Program Service Revenue
$265,636
Investment Income
$76,582
Other Revenue
$235,530
All Other Contributions
$217,596
Change in Net Assets
$388,451

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,186,063
Revenue Not Reported on Financial Statements
$8,279
Revenue Not Reported on Form 990
$-28,651
Total Revenue per Audited Statements
$1,157,412
Total Revenue per Form 990
$1,194,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$432,462
Salaries, Compensation, and Employee Benefits$371,895
Total Fundraising Expense$27,741
Grants and Similar Amounts Paid$1,534
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,795$24,207$6,588$199,590
Depreciation Depletion$102,233$4,603-$106,836
Current Officers, Directors, Trustees, and Key Employees$72,402$13,576$4,525$90,503
Occupancy$65,705$1,178$347$67,230
Travel$32,948$2,625$1,503$37,076
Pension Plan Contributions$26,125$5,693$1,675$33,493
Insurance$26,850$1,398$411$28,659
Payroll Taxes$20,508$3,045$896$24,449
Office Expenses$20,553$2,028$1,550$24,131
Other Employee Benefits$20,244$2,795$821$23,860
Payments to Affiliates$12,474$2,339$780$15,593
Other Expenses$9,010$1,176$941$11,127
Fees for Services Accounting$7,371$1,606$473$9,450
Fees for Service Investment Mgmnt Fees-$8,279-$8,279
Conferences and Meetings$6,376$361$106$6,843
Fees for Services Other$6,039$456$134$6,629
Interest$3,218$701$206$4,125
Grants to Domestic Individuals$1,534--$1,534
Total Functional Expenses$701,555$76,595$27,741$805,891

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$805,891
Expenses per Audited Statements$797,612
Total Expenses per Audited Statements$797,612
Expenses Not Reported on Financial Statements$8,279
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$167,391
Fundraising Direct Expenses$24,651
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Nittany Dinn$76,500$76,500-$76,500
Golf Tourney$40,407$40,407-$40,407
Total Events$166,191$166,191$24,651$141,540
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$95,407
Other Current Liabilities$150
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 governing body review Part VI line 11

The organization reviews and approves the form 990 at one of the board meetings prior to filing with the irs.

Conflict of interest policy compliance Part VI line 12C

The organization has each board member sign a conflict of interest disclosure statement.

CEO executive director top management comp Part VI line 15A

The organization has a compensation committee consisting of the president, vice president, vice president-finance, treasurer, and at least one past president who reviews the scout executives annual appraisal and approves salary adjustments for the entire staff.

Other officer or key employee compensation Part VI line 15B

The organization has a compensation committee consisting of the president, vice president, vice president-finance, treasurer, and at least one past president who reviews the scout executives annual appraisal and approves salary adjustments for the entire staff.

Governing documents etc available to public Part VI line 19

The organizations governing documents, conflict of interest policy and financial statements are available to the public for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America Juniata Valley Council
EIN
23-1352049
In Care Of
% JEFFERY PICKETT
Phone
7176679236
Address
9 TAYLOR DRIVE, REEDSVILLE, PA 17084

Signing Officer

Name
Jeffery Pickett
Title
Scout Executivesecretary
Phone
7176679236
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1929
Legal Domicile
Pa
Voting Board Members
31
Independent Board Members
31
Employees
22
Volunteers
950

Preparer

Firm
C P a Associates
Address
80 EAST PENN STREET, HUNTINGDON, PA 16652
Preparer
Wayne a Hearn CPA
Phone
8146435200
Supplemental Narrative

Financial Statement Notes

Part V, Line 4-Intended uses of endowment funds

Investment gains and returns are used for program expenses.

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

The council is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue service code and comparable state law as a charitable organization, whereby only unrelated business income, as defined by section 509(a)(l) of the code is subject to federal income tax. The council currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The council has adopted the provisions of the fasb accounting standards codification asc 740-10-25. The council does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. For the years ended december 31, 2024 and 2023, there were no interest or penalties recorded or included in its financial statements.the councils federal return of organizations exempt from income tax (forms 990) for 2022, 2023, and 2024 are subject to examination by the irs, generally for the three years after they are filed.

Raw XML AppendixShowing 400 of 740 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/TitleTxt8EXECUTIVE BOARD
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IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE BOARD
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