Civic Intelligence

Texas Trails Council Inc

990 • Fiscal year 2016 • EIN 23-7206784

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 20, 2017

3811 N 1st StreetAbilene, TX 79603

(325) 677-2688

Siviq Scores

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

Liabilities / Assets

47th percentile

0.08x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

77th percentile

17%

Higher net margin than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

66th percentile

6.8%

Faster asset growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,004,264

Up $128,241 (+6.8%) from 2015

Net Assets

Up

$1,846,401

Up $184,316 (+11%) from 2015

Liabilities

Down

$157,863

Down $56,075 (-26%) from 2015

Revenue

Up

$1,086,227

Up $116,089 (+12%) from 2015

Expenses

Down

$901,891

Down $50,680 (-5.3%) from 2015

Net Income

Up

$184,336

Up $166,769 (+949%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $1,365,608Liabilities 2013: $181,735Net Assets 2013: $1,183,8732013Assets 2014: $1,786,017Liabilities 2014: $141,499Net Assets 2014: $1,644,5182014Assets 2015: $1,876,023Liabilities 2015: $213,938Net Assets 2015: $1,662,0852015Assets 2016: $2,004,264Liabilities 2016: $157,863Net Assets 2016: $1,846,4012016Assets 2017: $2,050,193Liabilities 2017: $247,610Net Assets 2017: $1,802,5832017Assets 2018: $2,268,209Liabilities 2018: $328,209Net Assets 2018: $1,940,0002018Assets 2019: $3,278,526Liabilities 2019: $328,427Net Assets 2019: $2,950,0992019Assets 2020: $3,672,351Liabilities 2020: $322,524Net Assets 2020: $3,349,8272020Assets 2021: $4,058,814Liabilities 2021: $809,436Net Assets 2021: $3,249,3782021Assets 2022: $3,287,638Liabilities 2022: $98,210Net Assets 2022: $3,189,4282022Assets 2023: $3,580,293Liabilities 2023: $99,540Net Assets 2023: $3,480,7532023Assets 2024: $4,543,707Liabilities 2024: $124,984Net Assets 2024: $4,418,7232024

Highlighted filing

2016

Assets$2,004,264
Liabilities$157,863
Net Assets$1,846,401

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $997,876Expenses 2013: $933,074Net Income 2013: $64,8022013Revenue 2014: $1,427,712Expenses 2014: $967,067Net Income 2014: $460,6452014Revenue 2015: $970,138Expenses 2015: $952,571Net Income 2015: $17,5672015Revenue 2016: $1,086,227Expenses 2016: $901,891Net Income 2016: $184,3362016Revenue 2017: $1,013,096Expenses 2017: $1,056,914Net Income 2017: -$43,8182017Revenue 2018: $1,188,554Expenses 2018: $991,133Net Income 2018: $197,4212018Revenue 2019: $1,831,873Expenses 2019: $980,968Net Income 2019: $850,9052019Revenue 2020: $949,258Expenses 2020: $755,873Net Income 2020: $193,3852020Revenue 2021: $1,115,069Expenses 2021: $767,852Net Income 2021: $347,2172021Revenue 2022: $1,119,557Expenses 2022: $824,620Net Income 2022: $294,9372022Revenue 2023: $930,613Expenses 2023: $855,773Net Income 2023: $74,8402023Revenue 2024: $1,655,027Expenses 2024: $840,970Net Income 2024: $814,0572024

Highlighted filing

2016

Revenue$1,086,227
Expenses$901,891
Net Income$184,336
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,368,478
Mission and Program Overview

Mission

The Council is dedicated to promoting the Scouting program of promoting the ability of youth to do things for themselves and others, training them in Scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues.

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of 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, selfreliance, 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 arid the oaths, promises, and codes of the scouting program for character developrnent, citizenship training, and mental and physical fitness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,296,896$1,310,854▲ $13,958
Investments in Publicly Traded Securities$480,184$545,335▲ $65,151
Prepaid Expenses and Deferred Charges$16,721$65,609▲ $48,888
Inventories for Sale or Use$30,156$32,652▲ $2,496
Accounts Receivable$460$9,183▲ $8,723
Cash and Non-Interest-Bearing Accounts$47,217$3,681▼ $43,536
Pledges and Grants Receivable$4,389$2,000▼ $2,389
Total Assets$1,876,023$2,004,264▲ $128,241
Other Assets Total-$34,950-
Liabilities
Deferred Revenue$10,928$63,212▲ $52,284
Other Liabilities$109,805$34,950▼ $74,855
Mortgage Notes Payable Secured by Investment Property$43,784$30,552▼ $13,232
Accounts Payable and Accrued Expenses$49,421$29,149▼ $20,272
Total Liabilities$213,938$157,863▼ $56,075
Net Assets / Fund Balance
Unrestricted Net Assets$1,524,781$1,707,097▲ $182,316
Temporarily Rstr Net Assets$70,000$72,000▲ $2,000
Permanently Rstr Net Assets$67,304$67,304→ $0
Total Net Assets Fund Balance$1,662,085$1,846,401▲ $184,316
Total Liabilities and Net Assets / Fund Balance$1,876,023$2,004,264▲ $128,241

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$853,288$769,725$1,623,013
Other Land Buildings$138,429$364,776$503,205
Land$247,885-$247,885
Equipment$71,252$109,327$180,579

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$480,184$25,261▲ $43,722$-3,832$545,335
2015$490,112$6,404▼ $15,071$-1,261$480,184
2014$409,594$74,972▲ $10,906$-5,360$490,112
2013$393,711-▲ $22,117$-6,234$409,594
2012$387,037-▲ $6,942$-268$393,711
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack RentzPresident
Austin KingBoard Member
Bobbie Lee WolfeBoard Member
Bruce BixbyBoard Member
Carla Jo GoodwinBoard Member
Carlton DementBoard Member
Charles WolfeBoard Member
Dan NasserBoard Member
Dennis GrahamBoard Member
Donald ChristensenBoard Member
Donalyn AlexanderBoard Member
Doug WilliamsonBoard Member
Edmund HortonBoard Member
Edward DressenBoard Member
Frank GriffinBoard Member
Howard TaylorBoard Member
James ChildressBoard Member
James HughesBoard Member
James RiddleBoard Member
Jeff TurnerBoard Member
Joe Bob AlexanderBoard Member
John BeckhamBoard Member
Johnny EstesBoard Member
Juliet LemondBoard Member
Larry SmithBoard Member
Lawrence HudsonBoard Member
Mark BlackburnBoard Member
Mark MillerBoard Member
Mark StockdaleBoard Member
Pat LeatherwoodBoard Member
Randy StephensBoard Member
Richard JohnsonBoard Member
Richard Kevin JohnsonBoard Member
Rowland FosterBoard Member
Roy CurboBoard Member
Samuel FergusonBoard Member
Seth ShortesBoard Member
Steve WallerBoard Member
Tom Cody GravesBoard Member
Trey KeithBoard Member
William DunnahooBoard Member
John DearingCommissioner
Harvey RichertNational Rep
Lorenzo TibbittsOa Chief
Roger SchustereitOct Dist CHA
Michael MchenryPv Dist Chai
Richard WolfeTreasurer
Shane PriceVP Admin & T
Bobby MiersVP of Endowm
Mike WilsonVP of Member
Wayne WatsonVP of Progra
Robin WalkerVP Propertie
Revenue and Support

Revenue Composition

Contributions and Grants
$520,437
Program Service Revenue
$114,342
Investment Income
$55,668
Other Revenue
$395,780
All Other Contributions
$494,611
Change in Net Assets
$184,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,086,227
Total Revenue per Audited Statements
$1,086,227
Total Revenue per Form 990
$1,086,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,227
Salaries, Compensation, and Employee Benefits$405,664
Total Fundraising Expense$80,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$285,567$13,145$29,904$328,616
Office Expenses$114,394$5,265$11,979$131,638
Depreciation Depletion$63,682$2,696$6,135$72,513
Other Employee Benefits$46,790$2,154$4,900$53,844
Occupancy$40,837$1,880$4,276$46,993
Fees for Services Accounting$36,604$1,685$3,833$42,122
Insurance$34,793$1,602$3,643$40,038
Travel$29,502$1,358$3,089$33,949
Payroll Taxes$20,164$928$2,112$23,204
Conferences and Meetings$14,765$680$1,546$16,991
Other Expenses$11,112$512$1,164$12,788
Interest$4,750$219$497$5,466
Advertising$1,305$60$135$1,500
Total Functional Expenses$786,300$35,297$80,294$901,891

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$901,891
Total Expenses per Audited Statements$901,891
Total Expenses per Form 990$901,891
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$522,666
Fundraising Direct Expenses$175,681
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Popcorn$295,355$295,355$175,107$120,248
Special Events$227,311$227,311$574$226,737
Total Events$522,666$522,666$175,681$346,985
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 Liabilities$34,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
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 2

Donalyn alexander joe bob alexander board member board member spouse charles wolfe bobbie lee wolfe board member board member son richard kevin johnson richard johnson board member board member son richard wolfe bobbie lee wolfe treasurer board member son

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

The officers of the corporation shall be a president, (a maximum of 10) vice-presidents, a treasurer, a council commissioner, and a scout executive who shall also fill the office of secretary. The officers, with the exception of the scout executive, shall be elected from the active membership of the local council at the annual meeting of the local council, shall take office immediately following such meeting, and shall hold office until the conclusion of the next succeeding annual meeting of the local council and until their successors are elected and qualify. Vacancies in these offices occurring between annual meetings of the local council may be filled by the executive board. Nominations to fill vacancies shall be made by the nominating committee. The scout executive shall be appointed by and shall serve during the pleasure of the executive board. The local council may, upon the nomination of the executive board, create honorary offices and elect persons to fill the offices so created. Honorary officers shall have no duties or vote.

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

The executive board shall be the governing body of the corporation and shall manage its affairs. The executive board shall be the local reviewing authority with respect to matters within the scouting movement which arise in the territory of the corporation.

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

Tax form 990 is prepared by an independent cpa firm and provided to the council for review and approval prior to filing.

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

It is imperative that employees of the council conduct themselves with a degree of honesty and integrity which is beyond reproach or even suspicion. While it is not possible to anticipate every situation and prescribe a precise rule for each, it is possible to set forth certain basic, general principles to be observed by employees at all times. The essence of this policy is that employees shall always deal with others doing, or seeking to do, business with the council in a manner that excludes all consideration of personal advantage. Accordingly, every employee of the council is subject to the following policy: interest in any other business organizations employees of the council or members of their immediate families shall not have any interest, direct or indirect, in any other business which in any degree conflicts with the employee's primary obligations to the council. In this regard, employees or members of their immediate families should not possess significant financial interest in, coercive remuneration from,any business that does, or seeks to do, business with the council. An employee must not proceed with any action if it is not clearly in ompliance with these criteria. In addition, if an employee believes (or is unsure of what to do) that the actions of anyone at the council are unethical or expose tlfe council or its employees to liability or disrepute, the employee should report the situation by contacting his or her manager, the scout executive, or council president. This includes any disclosure of confidential information to anyone who is not an employee or to an employee whose job duties do not require access to that confidential information. Acting with integrity when conducting business is not an occasional requirement. The council expects and demands that its employees act consistently with the highest ethical principles. The code of conduct sets forth the fundamental principles, policies, and procedures that govern the conduct of employees. It does not create any rights for any employee. The code does not constitute an employment contract or an assurance of continued employment. The council may modify or repeal the provisions of the code or adopt a new code whenever it deems appropriate, with or without notice. Every employee must acknowledge that he or she has received and read the code and will comply with its terms. All employees must become familiar with the code and conduct themselves strictly in compliance with it and with the council's bylaws, policies, and procedures.

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

Top management compensation must by approved by the council.

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

All key employees change in compensation must by reviewed and approved by the council.

Form 990, Page 6, Part VI, Line 19

Governing documents are to be made available to the public upon approved written request.

Filing and Contact Details

Filer

Filer Name
Texas Trails Council Inc
EIN
23-7206784
Phone
3256772688
Address
3811 N 1ST STREET, ABILENE, TX 79603

Signing Officer

Name
Mark Conrad
Title
Scout Executive
Phone
3256772688
Signed
2017-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Conrad
Legal Domicile
TX
Voting Board Members
53
Independent Board Members
46
Employees
47
Volunteers
1,123

Preparer

Firm
The Kemp Firm LLC
Address
8101 I-30 STE B, LITTLE ROCK, AR 72209-4800
Preparer
Michele Kemp CPA
Phone
5012236943
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of 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, selfreliance, 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 arid the oaths, promises, and codes of the scouting program for character developrnent, citizenship training, and mental and physical fitness.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To further scouting operations.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER

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