Civic Intelligence

Cub Scout Pack 851

990EZ • Fiscal year 2021 • EIN 31-1662798

Jan 01, 2021 to Dec 31, 2021 • Filed on May 13, 2022

Organization ProfileN/A
21313 Hawthorne Blvd Suite B 5371Torrance, CA 90503

(707) 478-7196

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.77x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

95th percentile

1.11x

Higher debt load relative to revenue than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

12th percentile

-45%

Higher net margin than 12% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

33rd percentile

-4.1%

Faster asset growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-52%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$10,256

Down $435 (-4.1%) from 2020

Net Assets

Down

$2,393

Down $3,214 (-57%) from 2020

Liabilities

Up

$7,863

Up $2,779 (+55%) from 2020

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin12th percentile

Revenue

Down

$7,095

Down $7,696 (-52%) from 2020

Expenses

Up

$10,309

Up $1,125 (+12%) from 2020

Net Income

Down

-$3,214

Down $8,821 (-157%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$30K$20K$10K$0Assets 2020: $10,691Liabilities 2020: $5,084Net Assets 2020: $5,6072020Assets 2021: $10,256Liabilities 2021: $7,863Net Assets 2021: $2,3932021Assets 2022: $21,398Net Assets 2022: $21,3982022Assets 2023: $7,393Liabilities 2023: $0Net Assets 2023: $7,3932023Assets 2024: $5,485Liabilities 2024: $0Net Assets 2024: $5,4852024

Highlighted filing

2021

Assets$10,256
Liabilities$7,863
Net Assets$2,393
Open 2021 Filing

Operations Trend

Revenue Growth16th percentile

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

$40K$20K$0-$20KRevenue 2020: $14,791Expenses 2020: $9,184Net Income 2020: $5,6072020Revenue 2021: $7,095Expenses 2021: $10,309Net Income 2021: -$3,2142021Revenue 2022: $23,681Expenses 2022: $12,539Net Income 2022: $11,1422022Revenue 2023: $14,010Expenses 2023: $28,015Net Income 2023: -$14,0052023Revenue 2024: $12,961Expenses 2024: $14,869Net Income 2024: -$1,9082024

Highlighted filing

2021

Revenue$7,095
Expenses$10,309
Net Income-$3,214
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.0
Gross Receipts
$7,095
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 Law.

Program Services

DescriptionGrantsExpenses
Benefit of the Boy Scouts of America and the local community--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evan HarmonPresident-$0--
Filing and Contact Details

Filer

Filer Name
Cub Scout Pack 851
EIN
31-1662798
Phone
7074787196
Address
21313 Hawthorne Blvd Suite B 5371, Torrance, CA 90503

Signing Officer

Name
Evan Harmon
Title
President
Signed
2022-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Mancuso Wealth Management LLC
Address
21515 Hawthorne Blvd Suite 200, Torrance, CA 90503
Preparer
Andrew Mancuso CFP EA
Phone
7074787196
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $10309”

Total Liabilities.1

“- Beginning $5084 - Ending $2393”

Total Liabilities.2

“- Beginning $0 - Ending $5470”

Raw XML Appendix121 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/PersonNm0Evan Harmon
IRS990EZ/BooksInCareOfDetail/PhoneNum03106503947
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05636 Alix Ct
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Torrance
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090503
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010691
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010256
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3214
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010691
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010256
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt07095
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05607
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02393
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05607
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02393
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Evan Harmon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010309
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The 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.
IRS990EZ/ProgramServiceRevenueAmt07095
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Benefit of the Boy Scouts of America and the local community
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05084
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt07863
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt010309
IRS990EZ/TotalRevenueAmt07095
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $10309
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1- Beginning $5084 - Ending $2393
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2- Beginning $0 - Ending $5470
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Evan Harmon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cub Scout Pack 851
ReturnHeader/Filer/BusinessNameControlTxt0CUBS
ReturnHeader/Filer/EIN0311662798
ReturnHeader/Filer/PhoneNum07074787196
ReturnHeader/Filer/USAddress/AddressLine1Txt021313 Hawthorne Blvd Suite B 5371
ReturnHeader/Filer/USAddress/CityNm0Torrance
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090503
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843779369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mancuso Wealth Management LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021515 Hawthorne Blvd Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Torrance
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090503
ReturnHeader/PreparerPersonGrp/PhoneNum07074787196
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Andrew Mancuso CFP EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-05-13T14:05:07-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Evan
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Harmon
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,256
Liabilities
$7,863
Net assets
$2,393
Revenue
$7,095
Expenses
$10,309
Net income
-$3,214
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.49$0.00$5.49$13.0$14.9$1.91
2023Detailed filing. Detailed filing data is available for this year.$7.39$0.00$7.39$14.0$28.0$14.0
2022Detailed filing. Detailed filing data is available for this year.$21.4$21.4$23.7$12.5$11.1
2021Detailed filing. Detailed filing data is available for this year.$10.3$7.86$2.39$7.10$10.3$3.21
2020Detailed filing. Detailed filing data is available for this year.$10.7$5.08$5.61$14.8$9.18$5.61