Civic Intelligence

Boy Scouts of America Miami Valley

EIN 31-0537124 • 501(c)3 • Dayton, OH

Profile

The miami valley council of the boy scouts of america provides services for boys and young men and women in darke, miami, montgomery, preble and shelby counties. The purpose of the boy scouts of america is to provide educational and recreational programs for boys and young adults to build character, to train in the responsibilities of participating citizenship and to develop personal fitness.

7285 Poe AvenueDayton, OH 45414

www.miamivalleybsa.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.22x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$127,353

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$5,044,763

Down $469,341 (-8.5%) from 2022

Liabilities

Down

$396,949

Down $160,747 (-29%) from 2022

Net Assets

Down

$4,647,814

Down $308,594 (-6.2%) from 2022

Operations
Liabilities / Revenue58th percentileNet Margin67th percentile

Revenue

Down

$1,808,454

Down $1,004,922 (-36%) from 2022

Expenses

Up

$1,550,501

Up $87,463 (+6.0%) from 2022

Net Income

Down

$257,953

Down $1,092,385 (-81%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,717,119Liabilities 2010: $1,382,002Net Assets 2010: $6,335,1172010Assets 2012: $5,957,094Liabilities 2012: $1,321,745Net Assets 2012: $4,635,3492012Assets 2013: $5,529,649Liabilities 2013: $932,884Net Assets 2013: $4,596,7652013Assets 2014: $5,294,802Liabilities 2014: $934,316Net Assets 2014: $4,360,4862014Assets 2015: $5,153,969Liabilities 2015: $679,151Net Assets 2015: $4,474,8182015Assets 2016: $5,252,379Liabilities 2016: $552,223Net Assets 2016: $4,700,1562016Assets 2017: $5,426,323Liabilities 2017: $414,085Net Assets 2017: $5,012,2382017Assets 2018: $5,088,096Liabilities 2018: $257,478Net Assets 2018: $4,830,6182018Assets 2019: $5,094,141Liabilities 2019: $271,891Net Assets 2019: $4,822,2502019Assets 2020: $5,175,266Liabilities 2020: $389,019Net Assets 2020: $4,786,2472020Assets 2021: $5,345,598Liabilities 2021: $1,640,612Net Assets 2021: $3,704,9862021Assets 2022: $5,514,104Liabilities 2022: $557,696Net Assets 2022: $4,956,4082022Assets 2024: $5,044,763Liabilities 2024: $396,949Net Assets 2024: $4,647,8142024

Highlighted filing

2024

Assets$5,044,763
Liabilities$396,949
Net Assets$4,647,814
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,262,9782010Expenses 2012: $1,870,8972012Revenue 2013: $1,998,851Expenses 2013: $2,074,503Net Income 2013: -$75,6522013Revenue 2014: $1,439,307Expenses 2014: $1,750,630Net Income 2014: -$311,3232014Revenue 2015: $1,809,242Expenses 2015: $1,733,249Net Income 2015: $75,9932015Revenue 2016: $1,742,745Expenses 2016: $1,712,677Net Income 2016: $30,0682016Revenue 2017: $1,920,354Expenses 2017: $1,655,696Net Income 2017: $264,6582017Revenue 2018: $1,271,027Expenses 2018: $1,497,664Net Income 2018: -$226,6372018Revenue 2019: $1,456,530Expenses 2019: $1,548,792Net Income 2019: -$92,2622019Revenue 2020: $1,186,313Expenses 2020: $1,230,811Net Income 2020: -$44,4982020Revenue 2021: $1,604,793Expenses 2021: $1,543,557Net Income 2021: $61,2362021Revenue 2022: $2,813,376Expenses 2022: $1,463,038Net Income 2022: $1,350,3382022Revenue 2024: $1,808,454Expenses 2024: $1,550,501Net Income 2024: $257,9532024

Highlighted filing

2024

Revenue$1,808,454
Expenses$1,550,501
Net Income$257,953
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,044,763
Liabilities
$396,949
Net assets
$4,647,814
Revenue
$1,808,454
Expenses
$1,550,501
Net income
$257,953
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.40$4.65$1.81$1.55$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.51$0.56$4.96$2.81$1.46$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.35$1.64$3.70$1.60$1.54$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.39$4.79$1.19$1.23$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.27$4.82$1.46$1.55$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.26$4.83$1.27$1.50$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.41$5.01$1.92$1.66$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.55$4.70$1.74$1.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$5.15$0.68$4.47$1.81$1.73$0.08
2014Detailed filing. Detailed filing data is available for this year.$5.29$0.93$4.36$1.44$1.75$0.31
2013Detailed filing. Detailed filing data is available for this year.$5.53$0.93$4.60$2.00$2.07$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.96$1.32$4.64$1.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.72$1.38$6.34$2.26
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$3,267,120
Mission and Program Overview

Mission

The miami valley council of the boy scouts of america provides services for boys and young men and women in darke, miami, montgomery, preble and shelby counties. The purpose of the boy scouts of america is to provide educational and recreational programs for boys and young adults to build character, to train in the responsibilities of participating citizenship and to develop personal fitness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,552,156$3,189,056▼ $363,100
Savings and Temporary Cash Investments$906,043$1,608,978▲ $702,935
Investments in Publicly Traded Securities$337,892$275,834▼ $62,058
Accounts Receivable$251,075$217,672▼ $33,403
Pledges and Grants Receivable$177,226$55,000▼ $122,226
Cash and Non-Interest-Bearing Accounts$82,423$27,955▼ $54,468
Prepaid Expenses and Deferred Charges$32,911$17,570▼ $15,341
Inventories for Sale or Use$5,872--
Total Assets$5,345,598$5,514,104▲ $168,506
Other Assets Total-$122,039-
Liabilities
Other Liabilities$1,414,869$284,035▼ $1,130,834
Unsecured Notes Loans Payable$150,000$144,108▼ $5,892
Deferred Revenue$26,821$74,005▲ $47,184
Accounts Payable and Accrued Expenses$48,922$55,548▲ $6,626
Total Liabilities$1,640,612$557,696▼ $1,082,916
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,476,744$3,607,655▲ $1,130,911
Net Assets With Donor Restrictions$1,228,242$1,348,753▲ $120,511
Total Net Assets Fund Balance$3,704,986$4,956,408▲ $1,251,422
Total Liabilities and Net Assets / Fund Balance$5,345,598$5,514,104▲ $168,506

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,249,918$3,696,225$5,946,143
Leasehold Improvements$453,694$1,747,975$2,201,669
Equipment$190,445$779,599$970,044
Land$289,679-$289,679
Other Land Buildings$5,320-$5,320
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey SchiavoneScout ExecutFT$118,269$118,269

Board Members and Trustees

NameTitle
Doug BoltonBoard Member
Erik BlaineBoard Member
Frank WeikelBoard Member
Glen McmurryBoard Member
Glenna FulksBoard Member
Grant SewellBoard Member
Gregory EberhartBoard Member
Heather CorbinBoard Member
Jason MolesBoard Member
John FrantzBoard Member
Karen HesserBoard Member
Ken GrimesBoard Member
Kirk PerkinsBoard Member
Leonard RobertsBoard Member
Mark FeuerBoard Member
Mike BrillBoard Member
Nicholas HubbardBoard Member
Paul StullBoard Member
Richard SchaeferBoard Member
Sean MccabeBoard Member
Steve VolkBoard Member
Wade ElliotBoard Member
David SwordAdvisory Boa
Frederick DuddingAdvisory Boa
Janet HorwathAdvisory Boa
Larry HorwathAdvisory Boa
Richard CrandallAdvisory Boa
James CrawfordCouncil Comm
Steven SherbetCouncil Pres
Larry HodappImmediate Pa
Nathaniel DavisLodge Chief
Bill HibnerTreasurer
Bruce OrdwayTwo Rivers D
Richard KaiserVP Marketing
Adam BlanchardVP Membershi
Brendan GreaneyVP Outdoor a
William AlthoffVP Program
Christy BugherWayne Trace
John EckelberryWright Broth
Revenue and Support

Revenue Composition

Contributions and Grants
$622,020
Program Service Revenue
$188,748
Investment Income
$1,764,439
Other Revenue
$238,169
All Other Contributions
$577,977
Change in Net Assets
$1,350,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,247,523
Revenue Not Reported on Financial Statements
$565,853
Other Revenue Adjustments
$565,853
Total Revenue per Audited Statements
$2,247,523
Total Revenue per Form 990
$2,813,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$890,108
Salaries, Compensation, and Employee Benefits$572,930
Total Fundraising Expense$38,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$298,864$7,558$8,503$314,925
Depreciation Depletion$268,565$6,792$7,641$282,998
Occupancy$150,945$3,817$4,295$159,057
Current Officers, Directors, Trustees, and Key Employees$112,237$2,838$3,193$118,268
Other Employee Benefits$91,080$2,260$2,542$95,882
Fees for Services Accounting$62,049$1,569$1,765$65,383
Insurance$38,682$978$1,101$40,761
All Other Expenses$34,394$870$979$36,243
Payments to Affiliates$33,162--$33,162
Payroll Taxes$30,835$780$877$32,492
Fees for Services Management$29,494$746$839$31,079
Other Expenses$28,940$732$823$30,495
Travel$20,149$510$573$21,232
Conferences and Meetings$11,449$290$326$12,065
Pension Plan Contributions$10,783$273$307$11,363
Interest$2,316$59$66$2,441
Total Functional Expenses$1,390,202$34,276$38,560$1,463,038

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,463,038
Total Expenses per Audited Statements$1,463,038
Total Expenses per Form 990$1,463,038
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106,693
Fundraising Direct Expenses$44,053
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Corporate Clay$55,005$55,005$1,281$53,724
Leadership Brea$40,650$40,650$1,621$39,029
Total Events$106,693$106,693$44,053$62,640
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$131,350
Custodial Accounts$114,479
Accrued Expenses$34,483
Payroll Taxes Withheld$3,723
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
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

“The organization's form 990 is reviewed by the organizations scout executive and the accounting staff prior to filing with the irs. A copy is available for board members.”

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

“All employees', including the scout executive/ceo, benefits and compensation are reviewed annually by the council's elected compensation and benefits volunteer committee. Considerations are given to each employee's annual performance, comparison to salary mid-point ranges, number of months employed during the year and other factors, including the budget, recent impacts to staff compensation and benefits from a national bsa level, and other environmental factors such as inflation bench-marked with cost-of-living adjustments from the social security administration. Recommendations are made by the scout executive on the suggested merit increases for each employee, except for himself. The committee then calls an executive session to determine any adjustments to the scout executive's compensation and benefits.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America Miami Valley
EIN
31-0537124
Phone
9376651064
Address
7285 POE AVENUE, DAYTON, OH 45414

Signing Officer

Name
Jeffrey Schiavone
Title
Scout Executive/CEO
Phone
9376551064
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Schiavone
Formed
1929
Legal Domicile
Oh
Voting Board Members
40
Independent Board Members
40
Employees
31
Volunteers
1,700

Preparer

Firm
Kentner Sellers Llp
Address
801 FALLS CREEK DR, VANDALIA, OH 45377-9695
Preparer
Mark Smith
Phone
9378981376
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The miami valley council of the boy scouts of america provides services for boys and young men and women in darke, miami, montgomery, preble and shelby counties. The purpose of the boy scouts of america is to provide educational and recreational programs for boys and young adults to build character, to train in the responsibilities of participating citizenship and to develop personal fitness.”

Form 990, Part XI, Line 9

“Other transfers 2,236,437 transfer to endowment fund -1,890,050 total 346,387”

Financial Statement Notes

Schedule D, Page 3, Part X

“The council is a not-for-profit organization that is exempt from income taxes under section 501(a) as described under section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization, whereby only unrelated business income, as defined by section 512 of the code, is subject to federal income tax. The trust fund is a 509(a)(3) type ii supporting organization. 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 standard on accounting for undertainty in income taxes (asc 740-1-25). The council does not believe there are any material uncertain tax positions; accouringly, it will not recognize any liability for unrecognized tax benefits. For the year ended december 31, 2022, no interest or penalties were recognized or included in its consolidated financial statements. The council's federal tax returns are no longer subject to u.s. Federal income tax examinations for years before 2019.”

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

“OTHER TRANSFERS 565,853”

Raw XML AppendixShowing 400 of 798 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/AccountsPayableAccrExpnssGrp/BOYAmt048922
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055548
IRS990/AccountsReceivableGrp/BOYAmt0251075
IRS990/AccountsReceivableGrp/EOYAmt0217672
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MIAMI VALLEY COUNCIL OF THE BOY SCOUTS OF AMERICA PROVIDES SERVICES FOR BOYS AND YOUNG MEN AND WOMEN IN DARKE, MIAMI, MONTGOMERY, PREBLE AND SHELBY COUNTIES. THE PURPOSE OF THE BOY SCOUTS OF AMERICA IS TO PROVIDE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR BOYS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP AND TO DEVELOP PERSONAL FITNESS.
IRS990/AllOtherContributionsAmt0577977
IRS990/AllOtherExpensesGrp/FundraisingAmt0979
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0870
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IRS990/AllOtherExpensesGrp/TotalAmt036243
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IRS990/BooksInCareOfDetail/PhoneNum09376551064
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07285 POE AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAYTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045414
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
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IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0290
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt011449
IRS990/ConferencesMeetingsGrp/TotalAmt012065
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0272986
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt0622020
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02813376
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IRS990/DepreciationDepletionGrp/TotalAmt0282998
IRS990/Desc0COMPREHENSIVE YOUTH DEVELOPMENT PROGRAMS: TIGER CUBS, CUB SCOUTS, BOY SCOUTS AND VENTURING. APPROXIMATELY 3,000 YOUTHS AND 1,200 ADULTS PARTICIPATED IN 2022.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FederatedCampaignsAmt044043
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IRS990/FeesForServicesManagementGrp/TotalAmt031079
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IRS990/Form1098CFiledInd0false
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