Civic Intelligence

Boy Scouts of America Greater

EIN 34-0714322 • 501(c)3 • Cleveland, OH

Profile

The greater cleveland, bsa is devoted to our mission of preparing young people to make ethical and morale choices over their lifetimes by instilling in them values of the scout oath and law. This mission is implemented through five elements that encompass the foundation of scouting; leadership, achievement, character, service and outdoors. The programs of scouting include; cub scouts, for boys in the first grade through fifth grade, boy scouts, for boys who are 11 through 17 years of age, varsity scouting, for young men 14 through 17 years of age and venturing, for young men and women 14 through 20 years of age. The greater cleveland council also serves youth through exploring, a career awareness and development program, and with learning for life, a classroom based character education and development program encompassing elementary, junior high and high school age students. The greater cleveland council, b.s.a.'s most recognizable method for delivering these programs is through outdoo

PO Box 93388Cleveland, OH 44101

www.gccbsa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.36x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

1.24x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

8th percentile

-35%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$218,206

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.6%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

13%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$18,512,362

Down $360,239 (-1.9%) from 2022

Liabilities

Down

$6,678,223

Down $185,731 (-2.7%) from 2022

Net Assets

Down

$11,834,139

Down $174,508 (-1.5%) from 2022

Revenue

Up

$5,380,320

Up $1,151,278 (+27%) from 2022

Expenses

Up

$7,240,639

Up $3,045,412 (+73%) from 2022

Net Income

Down

-$1,860,319

Down $1,894,134 (-5601%) from 2022

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $9,684,525Liabilities 2011: $363,539Net Assets 2011: $9,320,9862011Assets 2012: $10,515,363Liabilities 2012: $477,231Net Assets 2012: $10,038,1322012Assets 2013: $12,092,047Liabilities 2013: $353,630Net Assets 2013: $11,738,4172013Assets 2014: $15,495,188Liabilities 2014: $337,783Net Assets 2014: $15,157,4052014Assets 2016: $16,975,586Liabilities 2016: $390,550Net Assets 2016: $16,585,0362016Assets 2018: $19,907,392Liabilities 2018: $803,454Net Assets 2018: $19,103,9382018Assets 2019: $20,068,355Liabilities 2019: $1,068,224Net Assets 2019: $19,000,1312019Assets 2020: $22,068,411Liabilities 2020: $970,938Net Assets 2020: $21,097,4732020Assets 2021: $21,738,884Liabilities 2021: $473,925Net Assets 2021: $21,264,9592021Assets 2022: $18,872,601Liabilities 2022: $6,863,954Net Assets 2022: $12,008,6472022Assets 2024: $18,512,362Liabilities 2024: $6,678,223Net Assets 2024: $11,834,1392024

Highlighted filing

2024

Assets$18,512,362
Liabilities$6,678,223
Net Assets$11,834,139

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $2,932,1402011Expenses 2012: $3,107,5632012Revenue 2013: $3,894,520Expenses 2013: $3,452,768Net Income 2013: $441,7522013Revenue 2014: $6,546,381Expenses 2014: $3,389,134Net Income 2014: $3,157,2472014Revenue 2016: $4,592,099Expenses 2016: $3,627,058Net Income 2016: $965,0412016Revenue 2018: $5,742,937Expenses 2018: $6,352,556Net Income 2018: -$609,6192018Revenue 2019: $6,355,450Expenses 2019: $6,827,315Net Income 2019: -$471,8652019Revenue 2020: $5,093,619Expenses 2020: $4,987,192Net Income 2020: $106,4272020Revenue 2021: $3,816,370Expenses 2021: $4,034,004Net Income 2021: -$217,6342021Revenue 2022: $4,229,042Expenses 2022: $4,195,227Net Income 2022: $33,8152022Revenue 2024: $5,380,320Expenses 2024: $7,240,639Net Income 2024: -$1,860,3192024

Highlighted filing

2024

Revenue$5,380,320
Expenses$7,240,639
Net Income-$1,860,319

Filings

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
Aug 7, 2023
Return Version
2022v5.0
Gross Receipts
$5,048,665
Mission and Program Overview

Mission

The lake erie council, bsa is devoted to our mission of preparing young people to make ethical and morale choices over their lifetimes by instilling in them values of the scout oath and law. This mission is implemented through five elements that encompass the foundation of scouting; leadership, achievement, character, service and outdoors. The programs of scouting include; cub scouts, for boys in the first grade through fifth grade, boy scouts, for boys who are 11 through 17 years of age, varsity scouting, for young men 14 through 17 years of age and venturing, for young men and women 14 through 20 years of age. The lake erie council also serves youth through exploring, a career awareness and development program, and with learning for life, a classroom based character education and development program encompassing elementary, junior high and high school age students. The lake erie council, b.s.a.'s most recognizable method for delivering these programs is through outdoor activities tha

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,952,914$12,291,998▼ $2,660,916
Land, Buildings, and Equipment, Net$5,540,241$5,478,638▼ $61,603
Pledges and Grants Receivable$418,979$359,210▼ $59,769
Cash and Non-Interest-Bearing Accounts$474,281$335,551▼ $138,730
Inventories for Sale or Use$210,302$317,962▲ $107,660
Prepaid Expenses and Deferred Charges$78,159$47,304▼ $30,855
Accounts Receivable$60,708$38,638▼ $22,070
Savings and Temporary Cash Investments$3,300$3,300→ $0
Total Assets$21,738,884$18,872,601▼ $2,866,283
Liabilities
Mortgage Notes Payable Secured by Investment Property-$6,546,918-
Other Liabilities$334,446$118,610▼ $215,836
Accounts Payable and Accrued Expenses$109,956$103,396▼ $6,560
Deferred Revenue$29,523$95,030▲ $65,507
Total Liabilities$473,925$6,863,954▲ $6,390,029
Net Assets / Fund Balance
Net Assets With Donor Restrictions$9,804,384$7,421,742▼ $2,382,642
Net Assets Without Donor Restrictions$11,460,575$4,586,905▼ $6,873,670
Total Net Assets Fund Balance$21,264,959$12,008,647▼ $9,256,312
Total Liabilities and Net Assets / Fund Balance$21,738,884$18,872,601▼ $2,866,283

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,529,652$5,993,963$8,523,615
Equipment$1,099,733$1,218,955$2,318,688
Leasehold Improvements$59,581$1,575,168$1,634,749
Land$1,066,792-$1,066,792
Other Land Buildings$722,880-$722,880

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$13,958,248$61,365▼ $1,399,152$-568,286-
2021$13,924,917-▲ $1,331,897$-1,232,718$13,958,249
2020$13,966,760$3,781▲ $893,624$-812,479$13,924,917
2019$12,013,852-▲ $2,351,820$-208,185$13,966,760
2018$14,745,489-▼ $2,032,143$-632,225$12,013,852
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marc RyanCEOFT$211,357$33,951$245,308
Carl BoylesDirector SupportFT$130,274$30,784$161,058
Carl BoylesDirector Support Service-$130,274$30,784$161,058

Board Members and Trustees

NameTitle
P Thomas AustinBoard Membee
Alan ZangBoard Member
Arthur BernsteinBoard Member
Bert MoyarBoard Member
Brent RoebuckBoard Member
Chuck NusbaumBoard Member
Connor MackovjakBoard Member
Dale DegirolamoBoard Member
Dan DevilleBoard Member
David BlankBoard Member
Dr Richard KellerBoard Member
Fritz BerckmuellerBoard Member
Howard LewisBoard Member
Hunter BensonBoard Member
James McclurgBoard Member
Jason JonesBoard Member
John DedinskyBoard Member
Joseph B SwartzBoard Member
Mark FilippellBoard Member
Mark MroczynskiBoard Member
Mark ScharioBoard Member
Matthew ClodwickBoard Member
Michael C BradyBoard Member
Michael SnyderBoard Member
Nate BissellBoard Member
Ralph Dise JrBoard Member
Stephen StefankoBoard Member
Steven M OttBoard Member
Steven TylerBoard Member
Thomas PoeBoard Member
Timothy GressBoard Member
Tracey MeilanderBoard Member
William L GarrisonBoard Member
Donald GroszekCommissioner
David B GoochEx Officio P
Stephen BalesLegal Counse
Donald KaatzPast Preside
Geoffrey RittsTreasurer
Mark EiseleVice Preside
Seth TomaschVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Ca Curtze CoFood & Equip.1717 EAST 12TH ST, Erie, PA 16512$137,457
Revenue and Support

Revenue Composition

Contributions and Grants
$742,733
Program Service Revenue
$1,344,951
Investment Income
$568,284
Other Revenue
$1,573,074
All Other Contributions
$656,310
Change in Net Assets
$33,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,229,042
Total Revenue per Audited Statements
$4,229,042
Total Revenue per Form 990
$4,229,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,683,967
Other Expenses$1,511,260
Total Fundraising Expense$209,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,504,194$138,317$86,447$1,728,958
Current Officers, Directors, Trustees, and Key Employees$353,538$32,510$20,318$406,366
Depreciation Depletion$334,399$30,749$19,218$384,366
Other Employee Benefits$323,564$29,753$18,595$371,912
Payroll Taxes$153,756$14,138$8,837$176,731
Travel$148,177$13,626$8,516$170,319
Insurance$91,062$8,373$5,233$104,668
Payments to Affiliates$77,636$7,139$4,462$89,237
Fees for Services Other$72,355$6,653$4,158$83,166
Information Technology$55,952$5,145$3,216$64,313
Occupancy$31,224$2,871$1,794$35,889
Office Expenses$31,767$1,977$1,776$35,520
Conferences and Meetings$17,620$1,620$1,013$20,253
Other Expenses$16,353$1,504$940$18,797
Total Functional Expenses$3,650,714$334,753$209,760$4,195,227

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,195,227
Total Expenses per Audited Statements$4,195,227
Total Expenses per Form 990$4,195,227
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$554,215
Fundraising Direct Expenses$188,631
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clays$210,210$187,210$58,355$128,855
Golf Event$99,186$99,186$36,909$62,277
Total Events$587,215$554,215$188,631$365,584
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 Accounts$116,171
Other$2,439
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Copies of form 990 will be provided to the governing board as well as the president/ceo of the organization. At that time, the president/ceo will review the 990 with the audit committee and fiscal officer. Any necessary changes will then be updated on the form. Once all necessary changes are made and the president/ceo is in agreement with the audit committee and the fiscal officer on the finished form 990, it will be signed by the president/ceo, dated and submitted by the filing deadline. A copy of the approved form 990 will be provided to all the officers, directors and trustees upon their request.

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

As part of an ongoing process the greater cleveland council, b.s.a. Reviews employees, volunteers, donors, contractors and vendors to determine if any conflict of interest exists. The gcc has all professional staff, which includes anyone with spending and check signing authority, to sign a conflict of interest policy statement annually. The gcc conflict of interest statement is read and reviewed at the annual meeting and approved by our volunteer board. Large contracts are reviewed by sub committees of the board before being approved at the board level.

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

Compensation for all employees is reviewed by the compensation and benefits committee. Independent comparability data has been provided by towers perrin, a national consultant for our salary schedules. Guidelines are provided by the national office in regards to base salary, grade, tenure and cost of living increases or decreases.

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

Compensation for all employees is reviewed by the compensation and benefits committee. Independent comparability data has been provided by towers perrin, a national consultant for our salary schedules. Guidelines are provided by the national office in regards to base salary, grade, tenure and cost of living increases or decreases.

Form 990, Page 6, Part VI, Line 19

The public can request governing documents, which would be reviewed by the board to determine if the requested documents are appropriate to release.

Filing and Contact Details

Filer

Filer Name
Lake Erie Council Boy Scouts of
EIN
34-0714322
Phone
2168616060
Address
PO BOX 93388, CLEVELAND, OH 44101

Signing Officer

Name
Carl Boyles
Title
Director Support Service
Phone
2168616060
Signed
2023-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Ryan
Formed
1912
Legal Domicile
Oh
Voting Board Members
41
Independent Board Members
40
Employees
145
Volunteers
3,011

Preparer

Firm
Mcmanus Dosen & Co
Address
7251 ENGLE RD STE 406, MIDDLEBURG HEIGHTS, OH 44130-3400
Preparer
Michael D Mcmanus CPA
Phone
4402433400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lake erie council, bsa is devoted to our mission of preparing young people to make ethical and morale choices over their lifetimes by instilling in them values of the scout oath and law. This mission is implemented through five elements that encompass the foundation of scouting; leadership, achievement, character, service and outdoors. The programs of scouting include; cub scouts, for boys in the first grade through fifth grade, boy scouts, for boys who are 11 through 17 years of age, varsity scouting, for young men 14 through 17 years of age and venturing, for young men and women 14 through 20 years of age. The lake erie council also serves youth through exploring, a career awareness and development program, and with learning for life, a classroom based character education and development program encompassing elementary, junior high and high school age students. The lake erie council, b.s.a.'s most recognizable method for delivering these programs is through outdoor activities that include day camps, resident camps, council organized family camps, camporees, summer camps, national jamborees and high adventure camping. A second method for achieving the mission is through the awards and recognition youth receive from achievement of skills, participation in activities, community service and advancement within the various programs.

Form 990, Part XI, Line 9

Market valuations and contribution to the national -9,290,127 council settlement trust 0 total -9,290,127

Raw XML AppendixShowing 400 of 801 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.

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IRS990/ActivityOrMissionDesc0THE LAKE ERIE COUNCIL, BSA IS DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORALE CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING; LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE; CUB SCOUTS, FOR BOYS IN THE FIRST GRADE THROUGH FIFTH GRADE, BOY SCOUTS, FOR BOYS WHO ARE 11 THROUGH 17 YEARS OF AGE, VARSITY SCOUTING, FOR YOUNG MEN 14 THROUGH 17 YEARS OF AGE AND VENTURING, FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE LAKE ERIE COUNCIL ALSO SERVES YOUTH THROUGH EXPLORING, A CAREER AWARENESS AND DEVELOPMENT PROGRAM, AND WITH LEARNING FOR LIFE, A CLASSROOM BASED CHARACTER EDUCATION AND DEVELOPMENT PROGRAM ENCOMPASSING ELEMENTARY, JUNIOR HIGH AND HIGH SCHOOL AGE STUDENTS. THE LAKE ERIE COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THA
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IRS990/Desc06,520 YOUNG PEOPLE IN NORTHERN OHIO ARE BENEFITING FROM THE BOY SCOUT PROGRAM. THE SCOUTS HELP TO MOLD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. THE ORGANIZATION BELIEVES AND, THROUGH NEARLY A CENTURY OF EXPERIENCE, UNDERSTANDS THAT HELPING YOUTH PUTS US ON A PATH TOWARD A MORE CONSCIENTIOUS, RESPONSIBLE, AND PRODUCTIVE SOCIETY. THE ORGANIZATION, WITH PROGRAMS FOR YOUNG MEN AND WOMEN HELPS MEET THE FOLLOWING SIX ESSENTIAL NEEDS OF YOUNG PEOPLE: MENTORING, LIFELONG LEARNING, FAITH TRADITIONS, SERVING OTHERS, HEALTHY LIVING & BUILDING CHARACTER.
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