Civic Intelligence

Boy Scout Troup 92

EIN 27-2389428 • 501(c)3 • Dewitt, IA

Profile

To teach boys scouting activities

2490 210th StDewitt, IA 52742

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

55th percentile

4.5%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

60th percentile

3.2%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

90th percentile

83%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$46,754

Up $5,201 (+13%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$46,754

Up $5,201 (+13%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin55th percentile

Revenue

Up

$32,325

Up $9,961 (+45%) from 2022

Expenses

Up

$30,864

Up $19,645 (+175%) from 2022

Net Income

Down

$1,461

Down $9,684 (-87%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$60K$40K$20K$0Assets 2014: $20,692Liabilities 2014: $0Net Assets 2014: $20,6922014Assets 2016: $26,606Liabilities 2016: $0Net Assets 2016: $26,6062016Assets 2019: $26,155Liabilities 2019: $0Net Assets 2019: $26,1552019Assets 2020: $26,153Net Assets 2020: $26,1532020Assets 2021: $30,408Net Assets 2021: $30,4082021Assets 2022: $41,553Net Assets 2022: $41,5532022Assets 2025: $46,754Net Assets 2025: $46,7542025

Highlighted filing

2025

Assets$46,754
Liabilities-
Net Assets$46,754
Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

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

$40K$30K$20K$10K$0-$10KRevenue 2014: $25,220Expenses 2014: $31,408Net Income 2014: -$6,1882014Revenue 2016: $19,000Expenses 2016: $14,754Net Income 2016: $4,2462016Revenue 2019: $30,181Expenses 2019: $23,952Net Income 2019: $6,2292019Revenue 2020: $16,611Expenses 2020: $16,613Net Income 2020: -$22020Revenue 2021: $12,120Expenses 2021: $7,865Net Income 2021: $4,2552021Revenue 2022: $22,364Expenses 2022: $11,219Net Income 2022: $11,1452022Revenue 2025: $32,325Expenses 2025: $30,864Net Income 2025: $1,4612025

Highlighted filing

2025

Revenue$32,325
Expenses$30,864
Net Income$1,461
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,754
Liabilities
-
Net assets
$46,754
Revenue
$32,325
Expenses
$30,864
Net income
$1,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$46.8$46.8$32.3$30.9$1.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.6$41.6$22.4$11.2$11.1
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$30.4$12.1$7.87$4.26
2020Detailed filing. Detailed filing data is available for this year.$26.2$26.2$16.6$16.6$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.2$0.00$26.2$30.2$24.0$6.23
2016Detailed filing. Detailed filing data is available for this year.$26.6$0.00$26.6$19.0$14.8$4.25
2014Detailed filing. Detailed filing data is available for this year.$20.7$0.00$20.7$25.2$31.4$6.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 31, 2025
Return Version
2024v5.0
Gross Receipts
$53,211
Mission and Program Overview

Mission

To teach youth scouting activities

Program Services

DescriptionGrantsExpenses
PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBLITIES OF PARTICIPATING, CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS.-$30,864
PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CASEY OVERBERGBoard MemberPT$0--
BUD CLOUERBoard MemberPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mulch Sales$36,880$36,880$20,886$15,994
Total Events$36,880$36,880$20,886$15,994
Filing and Contact Details

Filer

Filer Name
Boy Scout Troop 92
EIN
27-2389428
Phone
5632101110
Address
2490 210TH ST, DEWITT, IA 52742

Signing Officer

Name
Bud Clouer
Title
Board Member
Phone
5635034991
Signed
2025-01-31
Discuss with paid preparer
Yes

Preparer

Firm
Dewitt Bank and Trust Co
Address
607 9TH STREET, DEWITT, IA 52742
Preparer
Gregory J Casel
Phone
5636595175
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bus insurance 1,059 camping fees 22,308 dues 1,097 bus license 247 supplies 2,492 storage 1,193 transfer to new troop 2,068 total 30,464”

Form 990-ez, Part II, Line 24

“15,766 15,766 less accumulated depreciation 15,766 15,766 total 0 0”

Form 990-ez, Part III, Line 31

“Provides a program for young people that builds character, trains them in the responsibilities of participating citizenship, and develops personal fitness”

Raw XML Appendix144 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BUD CLOUER
IRS990EZ/BooksInCareOfDetail/PhoneNum05632101110
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02490 210TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DEWITT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052742
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt045293
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046754
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02667
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01461
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt045293
IRS990EZ/Form990TotalAssetsGrp/EOYAmt046754
IRS990EZ/FundraisingGrossIncomeAmt036880
IRS990EZ/GrossReceiptsAmt053211
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013664
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt045293
IRS990EZ/NetAssetsOrFundBalancesEOYAmt046754
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt045293
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt046754
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CASEY OVERBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BUD CLOUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt030464
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO TEACH YOUTH SCOUTING ACTIVITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBLITIES OF PARTICIPATING, CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030864
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt020886
IRS990EZ/SpecialEventsNetIncomeLossAmt015994
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030864
IRS990EZ/TotalProgramServiceExpensesAmt030864
IRS990EZ/TotalRevenueAmt032325
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02667
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01091
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt050544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt037765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt049183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt047279
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt037475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0222246
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0235077
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt053211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt038856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt049183
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt051237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt042590
IRS990ScheduleA/Total509Grp/TotalAmt0235077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt053211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt038856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt049183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt051237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt042590
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0235077
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020886
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MULCH SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036880
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015994
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020886
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt020886
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BUS INSURANCE 1,059 CAMPING FEES 22,308 DUES 1,097 BUS LICENSE 247 SUPPLIES 2,492 STORAGE 1,193 TRANSFER TO NEW TROOP 2,068 TOTAL 30,464
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt115,766 15,766 LESS ACCUMULATED DEPRECIATION 15,766 15,766 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BUD CLOUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum05635034991
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOY SCOUT TROOP 92
ReturnHeader/Filer/BusinessNameControlTxt0BOYS
ReturnHeader/Filer/EIN0272389428
ReturnHeader/Filer/PhoneNum05632101110
ReturnHeader/Filer/USAddress/AddressLine1Txt02490 210TH ST
ReturnHeader/Filer/USAddress/CityNm0DEWITT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052742
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420216090
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEWITT BANK AND TRUST CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0607 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEWITT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052742
ReturnHeader/PreparerPersonGrp/PhoneNum05636595175
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY J CASEL
ReturnHeader/ReturnTs02026-02-13T12:44:06-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.