Civic Intelligence

Cradle of Liberty Council 525 Boy Scouts of America

EIN 23-1352052 • 501(c)3 • King Of Prussia, PA

View Organization Page

Profile

The mission of the cradle of liberty council, boy scouts of america, is to shape young people to make good life choices as they grow to become engaged citizens and leaders.

901 East 8th Avenue 103King Of Prussia, PA 19406

www.colbsa.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.08x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.34x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

26th percentile

-3.0%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$378,288

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

59th percentile

7.6%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$26,685,167

Up $1,885,356 (+7.6%) from 2023

Liabilities

Up

$2,054,475

Up $942,407 (+85%) from 2023

Net Assets

Up

$24,630,692

Up $942,949 (+4.0%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin26th percentile

Revenue

Up

$6,059,029

Up $1,005,910 (+20%) from 2023

Expenses

Down

$6,238,595

Down $24,444 (-0.4%) from 2023

Net Income

Up

-$179,566

Up $1,030,354 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$30M$20M$10M$0Assets 2010: $21,779,065Liabilities 2010: $572,938Net Assets 2010: $21,206,1272010Assets 2011: $20,880,015Liabilities 2011: $806,750Net Assets 2011: $20,073,2652011Assets 2012: $28,032,703Liabilities 2012: $1,374,234Net Assets 2012: $26,658,4692012Assets 2013: $28,678,624Liabilities 2013: $863,544Net Assets 2013: $27,815,0802013Assets 2014: $27,042,834Liabilities 2014: $1,048,801Net Assets 2014: $25,994,0332014Assets 2015: $25,753,442Liabilities 2015: $2,460,987Net Assets 2015: $23,292,4552015Assets 2016: $25,233,734Liabilities 2016: $1,415,597Net Assets 2016: $23,818,1372016Assets 2017: $26,216,641Liabilities 2017: $1,160,934Net Assets 2017: $25,055,7072017Assets 2018: $24,973,765Liabilities 2018: $1,004,007Net Assets 2018: $23,969,7582018Assets 2019: $27,162,425Liabilities 2019: $1,260,864Net Assets 2019: $25,901,5612019Assets 2020: $27,419,174Liabilities 2020: $931,920Net Assets 2020: $26,487,2542020Assets 2021: $29,277,306Liabilities 2021: $1,722,293Net Assets 2021: $27,555,0132021Assets 2022: $24,622,149Liabilities 2022: $1,464,958Net Assets 2022: $23,157,1912022Assets 2023: $24,799,811Liabilities 2023: $1,112,068Net Assets 2023: $23,687,7432023Assets 2024: $26,685,167Liabilities 2024: $2,054,475Net Assets 2024: $24,630,6922024

Highlighted filing

2024

Assets$26,685,167
Liabilities$2,054,475
Net Assets$24,630,692
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,717,1212010Expenses 2011: $5,294,2372011Expenses 2012: $6,287,5852012Revenue 2013: $7,756,012Expenses 2013: $7,997,738Net Income 2013: -$241,7262013Revenue 2014: $5,850,842Expenses 2014: $7,951,725Net Income 2014: -$2,100,8832014Revenue 2015: $6,213,800Expenses 2015: $8,318,405Net Income 2015: -$2,104,6052015Revenue 2016: $6,485,291Expenses 2016: $6,624,661Net Income 2016: -$139,3702016Revenue 2017: $7,070,774Expenses 2017: $7,341,534Net Income 2017: -$270,7602017Revenue 2018: $7,093,723Expenses 2018: $6,844,097Net Income 2018: $249,6262018Revenue 2019: $6,442,547Expenses 2019: $6,659,315Net Income 2019: -$216,7682019Revenue 2020: $10,700,638Expenses 2020: $5,016,345Net Income 2020: $5,684,2932020Revenue 2021: $5,783,567Expenses 2021: $5,255,761Net Income 2021: $527,8062021Revenue 2022: $5,724,370Expenses 2022: $5,700,686Net Income 2022: $23,6842022Revenue 2023: $5,053,119Expenses 2023: $6,263,039Net Income 2023: -$1,209,9202023Revenue 2024: $6,059,029Expenses 2024: $6,238,595Net Income 2024: -$179,5662024

Highlighted filing

2024

Revenue$6,059,029
Expenses$6,238,595
Net Income-$179,566
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
$26,685,167
Liabilities
$2,054,475
Net assets
$24,630,692
Revenue
$6,059,029
Expenses
$6,238,595
Net income
-$179,566
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.7$2.05$24.6$6.06$6.24$0.18
2023Detailed filing. Detailed filing data is available for this year.$24.8$1.11$23.7$5.05$6.26$1.21
2022Detailed filing. Detailed filing data is available for this year.$24.6$1.46$23.2$5.72$5.70$0.02
2021Detailed filing. Detailed filing data is available for this year.$29.3$1.72$27.6$5.78$5.26$0.53
2020Detailed filing. Detailed filing data is available for this year.$27.4$0.93$26.5$10.7$5.02$5.68
2019Detailed filing. Detailed filing data is available for this year.$27.2$1.26$25.9$6.44$6.66$0.22
2018Detailed filing. Detailed filing data is available for this year.$25.0$1.00$24.0$7.09$6.84$0.25
2017Detailed filing. Detailed filing data is available for this year.$26.2$1.16$25.1$7.07$7.34$0.27
2016Detailed filing. Detailed filing data is available for this year.$25.2$1.42$23.8$6.49$6.62$0.14
2015Detailed filing. Detailed filing data is available for this year.$25.8$2.46$23.3$6.21$8.32$2.10
2014Detailed filing. Detailed filing data is available for this year.$27.0$1.05$26.0$5.85$7.95$2.10
2013Detailed filing. Detailed filing data is available for this year.$28.7$0.86$27.8$7.76$8.00$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.0$1.37$26.7$6.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.81$20.1$5.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$0.57$21.2$5.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$8,672,233
Mission and Program Overview

Mission

The mission of the cradle of liberty council, boy scouts of america, is to shape young people to make good life choices as they grow to become engaged citizens and leaders.

Prepare young people to make ethical & moral choices by instilling values of scout oath & law

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,123,049$16,121,832▲ $998,783
Land, Buildings, and Equipment, Net$6,493,160$6,469,367▼ $23,793
Cash and Non-Interest-Bearing Accounts$2,782,216$2,821,386▲ $39,170
Pledges and Grants Receivable$116,578$342,843▲ $226,265
Inventories for Sale or Use$97,036$140,584▲ $43,548
Accounts Receivable$78,800$103,433▲ $24,633
Prepaid Expenses and Deferred Charges$108,972$95,831▼ $13,141
Total Assets$24,799,811$26,685,167▲ $1,885,356
Other Assets Total$0$589,891▲ $589,891
Liabilities
Other Liabilities$385,403$1,376,066▲ $990,663
Accounts Payable and Accrued Expenses$503,018$456,300▼ $46,718
Deferred Revenue$223,647$222,109▼ $1,538
Total Liabilities$1,112,068$2,054,475▲ $942,407
Net Assets / Fund Balance
Net Assets With Donor Restrictions$12,253,397$13,052,505▲ $799,108
Net Assets Without Donor Restrictions$11,434,346$11,578,187▲ $143,841
Total Net Assets Fund Balance$23,687,743$24,630,692▲ $942,949
Total Liabilities and Net Assets / Fund Balance$24,799,811$26,685,167▲ $1,885,356

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,053,504$6,820,959$10,874,463
Equipment$120,431$3,897,484$4,017,915
Land$2,182,788-$2,182,788
Other Land Buildings$112,644$643,043$755,687

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$15,148,343$16,342▲ $972,489-$16,137,174
2023$13,752,285$25,544▲ $1,370,514-$15,148,343
2022$17,559,863$27,886▼ $3,835,464-$13,752,285
2021$16,051,786$8,420▲ $1,499,657-$17,559,863
2020$14,785,284$14,436▲ $1,252,066-$16,051,786
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel a TemplarScout Executive & CEOFT$306,312$71,976$378,288
Greg T OsbornDeputy Scout Executive & CFT$172,321$39,777$212,098
John BickelDirector of Outdoor AdventFT$104,577$25,821$130,398

Board Members and Trustees

NameTitle
Mark ChiluttiCouncil President/board Chair
Julia GoplerudCouncil Vice President & Board
Albert Boris IiiBoard Member
Angelo PerrymanBoard Member
Chase ClassenBoard Member
Christopher EverrettBoard Member
Chuck BolgerBoard Member
Dr David SirkenBoard Member
James MchaleBoard Member
James Papada IiiBoard Member
Joel HelmkeBoard Member
Joseph Fanelli JrBoard Member
Marcus KellamBoard Member
Mark HassenplugBoard Member
Patricia GreenBoard Member
Patrick BralaBoard Member
Sandra Girifalco EsqBoard Member
Scott StorrerBoard Member
Stephen PerroneBoard Member
Steve BohnerBoard Member
Geoff ArmstrongCouncil Treasurer & Board
Arland Hotchkiss JrCabinet Member
Christopher Brett MontichCabinet Member
Darryl IrizarryCabinet Member
David MulveyCabinet Member
Geoffrey SassoCabinet Member
George WitmayerCabinet Member
Dr Nilesh ShahCouncil Commissioner
Alicia BurbageDistrict Representative
Beverly Plosa-bowserDistrict Representative
Brad KenneyDistrict Representative
Brian WynneDistrict Representative
James HegartyDistrict Representative
John CluverDistrict Representative
John FitzpatrickDistrict Representative
Nicole FultonDistrict Representative
Robert BrooksDistrict Representative
Ryan OrrDistrict Representative
Stuart ChristDistrict Representative
Terrence LindsayYouth Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$2,312,189
Program Service Revenue
$2,732,008
Investment Income
$667,380
Other Revenue
$347,452
All Other Contributions
$1,227,071
Change in Net Assets
$-179,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,059,029
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,122,516
Total Revenue per Audited Statements
$7,181,545
Total Revenue per Form 990
$6,059,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,009,010
Other Expenses$2,918,078
Total Fundraising Expense$391,058
Grants and Similar Amounts Paid$311,507
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,751,455$91,346$215,525$2,058,326
Occupancy$548,315$6,736$15,894$570,945
Other Employee Benefits$364,687$19,037$44,915$428,639
Grants to Domestic Individuals$311,507--$311,507
Current Officers, Directors, Trustees, and Key Employees$306,312--$306,312
Depreciation Depletion$256,699$152$358$257,209
Fees for Services Other$218,348$8,886$20,967$248,201
Travel$230,287$4,461$11,000$245,748
Payroll Taxes$190,364$7,552$17,817$215,733
Insurance$163,488$9,123$21,526$194,137
Other Expenses$79,358$1,647$3,885$84,890
All Other Expenses$65,268$2,789$6,581$74,638
Fees for Services Accounting$63,041$2,566$6,054$71,661
Office Expenses$53,333$2,649$13,661$69,643
Conferences and Meetings$38,779$1,632$4,116$44,527
Fees for Services Legal$1,304$53$125$1,482
Total Functional Expenses$5,687,277$160,260$391,058$6,238,595

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,238,595
Total Expenses per Audited Statements$6,238,595
Total Expenses per Form 990$6,238,595
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$92,202
Fundraising Gross Income$92,202
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Philadelphia Good Scout Award Gala$219,949$50,012$25,563$24,449
Bob Lux Memorial Outing----
Total Events$444,820$92,202$92,202$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
Lease Liabilities- Operating, Net of Current$580,701
Refundable Advances$440,000
Custodial Accounts$309,083
Lease Liabilities- Operating$46,282
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, Part VI, Section A, Line 6

“The members of the organization are made up of approximately 300 local charter organization heads.”

Form 990, Part VI, Section A, Line 7A

“The nominating committee elects the members of the governing body. The committee is made by the governance chair, the council's president, selected board members and the scout executive as secretary.”

Form 990, Part VI, Section B, Line 11B

“The financial statements of the organization along with the form 990 are made available to the governing body for review prior to submission.”

Form 990, Part VI, Section B, Line 12C

“Members are made aware of the policy when hired and asked to be in compliance with the policy on an ongoing basis. Members are asked to report any conflict of interest as it arises.”

Form 990, Part VI, Section B, Line 15

“Representatives from the northeast region will meet along with members of the governing body to come to a decision regarding the compensation of the scout executive and all other employees. The board of directors determine the compensation of the ceo/scout executive and all other employees, using the results of the "analysis of the total compensation program for boy scouts of america's local council scout executives", as performed by grant thornton, llp in november 2017.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Cradle of Liberty Council 525
EIN
23-1352052
Phone
6106886900
Address
901 EAST 8TH AVENUE 103, KING OF PRUSSIA, PA 19406

Signing Officer

Name
Daniel Templar
Title
Scout Executive/CEO
Phone
6106886900
Signed
2025-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel a Templar
Formed
1996
Legal Domicile
Pa
Voting Board Members
44
Independent Board Members
44
Employees
178
Volunteers
3,836

Preparer

Firm
Kreischer Miller
Address
100 WITMER ROAD SUITE 350, HORSHAM, PA 19044-2369
Preparer
Katie O Galaska
Phone
2154414600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

“No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The council is a tax exempt organization and, as such, is not subject to federal or state income taxes in accordance with section 501(c)(3) of the internal revenue code (irc). As a charitable organization, only unrelated business income, as defined by section 509(a)(1) of the irc is subject to federal income tax. The council currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded in the accompanying financial statements. The council files federal form 990. With few exceptions, the council is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for years before 2021. It is difficult to predict the final timing and resolution of any particular uncertain tax position. Management does not currently anticipate significant changes in its uncertain tax positions over the next 12 months.”

FORM 990, SCHEDULE D, PART V, LINE 4:

“Funds are contributed by donors with specific restrictions as to how the income on those funds will be used. The donors stipulation determines whether the amount is classified as unrestricted, temporarily, or permanently restricted. Amounts are subsequently reclassified when the donors restrictions are fulfilled.”

Raw XML AppendixShowing 400 of 916 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.

Path#Value
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IRS990/Desc0THE GENERAL SCOUTING PROGRAM PROVIDES OPPORTUNITIES FOR YOUTH AGES 6 TO 21 THROUGHOUT DELAWARE, MONTGOMERY AND PHILADELPHIA COUNTIES. WORKING WITH COMMUNITY ORGANIZATIONS WHO CHARTER LOCAL UNITS, THREE DISTINCT PROGRAMS PROVIDE A WIDE RANGE OF AGE APPROPRIATE ACTIVITIES THAT INTRODUCE AND REINFORCE THE IDEALS OF CHARACTER, ACTIVE CITIZENSHIP AND PHYSICAL, MENTAL AND EMOTIONAL FITNESS. USING METHODS INCLUDING AN ADVANCEMENT PROGRAM, OUTDOOR EXPERIENCES, PEER GROUPING AND TEAMWORK, LEADERSHIP DEVELOPMENT, POSITIVE ADULT ASSOCIATION AND UNIFORMS, YOUTH ARE GIVEN EXPERIENCES THEY WOULD LIKELY NOT BE ABLE TO REALIZE OUTSIDE OF THE PROGRAM THAT DEVELOP THEM INTO RESPONSIBLE AND PRODUCTIVE ADULTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUTIVE & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1COUNCIL PRESIDENT/BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2COUNCIL VICE PRESIDENT & BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL TREASURER & BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5CABINET MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11CABINET MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt30DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt31DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt32DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt33DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt34DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt35DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt36DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt37DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt38DISTRICT REPRESENTATIVE

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