Civic Intelligence

Heart of Ohio Council Inc

EIN 34-4428215 • 501(c)3 • Mansfield, OH

View Organization Page

Profile

The mission of the heart of ohio council, 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.

3 North Main StMansfield, OH 44902

www.heartofohiocouncil.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.02x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.10x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

20th percentile

-9.5%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

33rd percentile

$87,966

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-5.2%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$9,231,223

Up $410,118 (+4.6%) from 2015

Liabilities

Down

$166,102

Down $108,508 (-40%) from 2015

Net Assets

Up

$9,065,121

Up $518,626 (+6.1%) from 2015

Operations
Liabilities / Revenue41st percentileNet Margin20th percentile

Revenue

Down

$1,653,860

Down $90,427 (-5.2%) from 2015

Expenses

Down

$1,810,946

Down $111,789 (-5.8%) from 2015

Net Income

Up

-$157,086

Up $21,362 (+12%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$10M$5.0M$0Assets 2010: $8,557,917Liabilities 2010: $286,993Net Assets 2010: $8,270,9242010Assets 2011: $8,052,857Liabilities 2011: $269,847Net Assets 2011: $7,783,0102011Assets 2012: $8,406,723Liabilities 2012: $343,049Net Assets 2012: $8,063,6742012Assets 2013: $9,087,600Liabilities 2013: $270,063Net Assets 2013: $8,817,5372013Assets 2014: $9,409,958Liabilities 2014: $301,553Net Assets 2014: $9,108,4052014Assets 2015: $8,821,105Liabilities 2015: $274,610Net Assets 2015: $8,546,4952015Assets 2016: $9,231,223Liabilities 2016: $166,102Net Assets 2016: $9,065,1212016

Highlighted filing

2016

Assets$9,231,223
Liabilities$166,102
Net Assets$9,065,121
Open 2016 Filing

Operations Trend

Revenue Growth27th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,816,8002010Expenses 2011: $1,863,1542011Expenses 2012: $1,948,5882012Revenue 2013: $1,937,665Expenses 2013: $1,982,737Net Income 2013: -$45,0722013Revenue 2014: $1,752,531Expenses 2014: $1,746,765Net Income 2014: $5,7662014Revenue 2015: $1,744,287Expenses 2015: $1,922,735Net Income 2015: -$178,4482015Revenue 2016: $1,653,860Expenses 2016: $1,810,946Net Income 2016: -$157,0862016

Highlighted filing

2016

Revenue$1,653,860
Expenses$1,810,946
Net Income-$157,086
Open 2016 Filing

Filings

Most recent year

2016 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,231,223
Liabilities
$166,102
Net assets
$9,065,121
Revenue
$1,653,860
Expenses
$1,810,946
Net income
-$157,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.23$0.17$9.07$1.65$1.81$0.16
2015Detailed filing. Detailed filing data is available for this year.$8.82$0.27$8.55$1.74$1.92$0.18
2014Detailed filing. Detailed filing data is available for this year.$9.41$0.30$9.11$1.75$1.75$0.01
2013Detailed filing. Detailed filing data is available for this year.$9.09$0.27$8.82$1.94$1.98$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.41$0.34$8.06$1.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$0.27$7.78$1.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.56$0.29$8.27$1.82
Latest Detailed Filing

The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 27, 2016
Return Version
2015v2.1
Gross Receipts
$3,478,716
Mission and Program Overview

Mission

The mission of the heart of ohio council, 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,506,825$2,786,707▼ $720,118
Land, Buildings, and Equipment, Net$1,295,714$1,562,702▲ $266,988
Cash and Non-Interest-Bearing Accounts$376,056$281,317▼ $94,739
Savings and Temporary Cash Investments$196,723$276,752▲ $80,029
Inventories for Sale or Use$135,901$216,352▲ $80,451
Pledges and Grants Receivable$112,770$114,131▲ $1,361
Prepaid Expenses and Deferred Charges$49,560$67,337▲ $17,777
Accounts Receivable$20,122$24,139▲ $4,017
Total Assets$9,409,958$8,821,105▼ $588,853
Other Assets Total$3,716,287$3,491,668▼ $224,619
Liabilities
Other Liabilities$204,638$187,989▼ $16,649
Deferred Revenue$63,721$52,835▼ $10,886
Accounts Payable and Accrued Expenses$33,150$33,340▲ $190
Mortgage Notes Payable Secured by Investment Property$44$446▲ $402
Total Liabilities$301,553$274,610▼ $26,943
Net Assets / Fund Balance
Permanently Rstr Net Assets$5,701,239$5,477,621▼ $223,618
Unrestricted Net Assets$3,123,033$2,748,095▼ $374,938
Temporarily Rstr Net Assets$284,133$320,779▲ $36,646
Total Net Assets Fund Balance$9,108,405$8,546,495▼ $561,910
Total Liabilities and Net Assets / Fund Balance$9,409,958$8,821,105▼ $588,853

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$612,781$841,416$1,454,197
Land$780,794-$780,794
Equipment$69,979$414,322$484,301
Other Land Buildings$95,399$213,576$308,975
Leasehold Improvements$3,749$10,914$14,663
Other Assets Org$3,491,668--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$6,944,575$1,300▼ $283,424$530,707$6,131,744
2014$6,721,683$161,512▲ $249,911$188,531$6,944,575
2013$6,185,758$13,886▲ $861,532$339,493$6,721,683
2012$5,789,380$8,196▲ $512,919$124,737$6,185,758
2011$6,176,482$10,997▼ $269,941$126,425$5,789,380
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad W BodohScout ExecutiveFT$85,437$17,317$102,754

Board Members and Trustees

NameTitle
Daniel P DevillePresident
Kyle L DennisonVenturing President
Alfred GoerlichDirector
Andy VoorheisDirector
Brian LenoxDirector
Brian S WhiteDirector
C Michael LyonsDirector
Daniel VarnDirector
David NaranceDirector
David P EmmensDirector
Dennis EdwardsDirector
Edmond DanglerDirector
Greg RingDirector
Jack L TrachtenbergDirector
Jay ClelandDirector
John D HarbaughDirector
Lee E BelardoDirector
Leonard JancharDirector
Michael CaithamlDirector
Orrin StanforthDirector
Paul HiszemDirector
Richard R KellerDirector
Robert O BuskeyDirector
Steven R WyantDirector
Terry GoodeDirector
Timothy R GressDirector
Victor L LeandryDirector
William H WaldockDirector
William K FoxDirector
William Payne SrDirector
John D Harbaugh JrCouncil Commissioner
James L MillerExecutive VP
Jared RepasOa Representative
Matthew P SmithTreasurer
Dale a DegirolamoVP Membership
Brian BeseckerVP Operations
Revenue and Support

Revenue Composition

Contributions and Grants
$584,724
Program Service Revenue
$555,340
Investment Income
$115,177
Other Revenue
$489,046
All Other Contributions
$565,747
Change in Net Assets
$-178,448

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,716,693
Revenue Not Reported on Financial Statements
$27,594
Revenue Not Reported on Form 990
$-383,462
Total Revenue per Audited Statements
$1,333,231
Total Revenue per Form 990
$1,744,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,024,663
Salaries, Compensation, and Employee Benefits$886,683
Total Fundraising Expense$46,199
Grants and Similar Amounts Paid$11,389
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$573,936$16,066$17,034$607,036
Fees for Services Other$152,217$791$983$153,991
Occupancy$147,703$2,089$2,215$152,007
Other Employee Benefits$89,740$2,816$2,986$95,542
Travel$88,159$1,725$1,829$91,713
Current Officers, Directors, Trustees, and Key Employees$79,892$2,691$2,854$85,437
Office Expenses$74,492$1,764$6,323$82,579
Depreciation Depletion$80,096$377$399$80,872
Conferences and Meetings$77,797$456$490$78,743
All Other Expenses$56,857$18,560$1,069$76,486
Payroll Taxes$52,417$1,518$1,610$55,545
Insurance$44,792$1,332$1,413$47,537
Pension Plan Contributions$40,324$1,358$1,441$43,123
Other Expenses$27,112$19$1,214$28,345
Fees for Service Investment Mgmnt Fees$25,803$869$922$27,594
Payments to Affiliates-$21,582-$21,582
Grants to Domestic Individuals$11,389--$11,389
Advertising$2,161$24$25$2,210
Interest$2,038$69$73$2,180
Total Functional Expenses$1,801,058$75,478$46,199$1,922,735

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,922,735
Expenses per Audited Statements$1,895,141
Total Expenses per Audited Statements$1,895,141
Expenses Not Reported on Financial Statements$27,594
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$871,562
Fundraising Direct Expenses$519,674
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sale$829,852$829,852$500,851$329,001
Golf Event$26,014$22,275$1,023$21,252
Total Events$880,321$871,562$519,674$351,888
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$187,989
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“John d harbaugh and john d harbaugh jr are father and son. Both are council directors and john d harbaugh jr is also the council commissioner.”

Form 990 governing body review Part VI line 11

“The final copy of the federal form 990, as ultimately filed with the irs, is provided to each voting member of the organizations governing body. In addition, the form 990 is reviewed by the organizations finance committee as presented by their tax preparer in detail prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“The organizations board adopted into policy on march 19, 2009 a conflict of interest policy for executive board members and professional scout employees. The policy is circulated annually to all board members and employees and requires a signed acknowledgment form confirming their receipt, understanding and compliance.”

CEO executive director top management comp Part VI line 15A

“The organizations board adopted a specific scout executive compensation and business expense reimbursement policy on march 19, 2009. The policy states that the council board president will appoint annually a compensation and benefits committee who is responsible for reviewing the performance of the scout executive and to recommend for approval to the executive board salary and benefits. The objective is to provide reasonable competitive scout executive compensation opportunity consistent with market based compensation practices.”

Other officer or key employee compensation Part VI line 15B

“The organizations board reviews annually the compensation and benefits of other key employees to provide reasonable competitive compensation opportunity consistent with market based compensation practices.”

Governing documents etc available to public Part VI line 19

“The organization makes available for public inspection, upon request, all documents as required by federal, state and local law, including but not limited to the irs form 990, 990-t (if applicable), annual report, audited financial statements and minutes of the executive board meetings.”

Filing and Contact Details

Filer

Filer Name
Heart of Ohio Council Inc
EIN
34-4428215
Address
3 NORTH MAIN ST, MANSFIELD, OH 44902
Doing Business As
Boy Scouts of America

Signing Officer

Name
Brad W Bodoh
Title
Scout Executive
Phone
4192078300
Signed
2016-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad W Bodoh
Formed
1935
Legal Domicile
Oh
Voting Board Members
36
Independent Board Members
36
Employees
94
Volunteers
2,533

Preparer

Firm
Wilging Roush & Parsons CPAs
Address
99 Park Avenue West Suite C, Mansfield, OH 44902
Preparer
Mark a Wilging CPA
Phone
4195222727
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Changes in assets held by other - $(224,618)”

List of other expenses Part IX line 24E

“Employee related expenses - $1,527outside service fees - $17,597program supplies - $24,121equipment maintenance - $10,254other expenses - $22,987 total - $76,486”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“Changes in assets held by others - $(224,618)”

Raw XML AppendixShowing 400 of 825 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/BooksInCareOfDetail/PhoneNum04192078300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03 NORTH MAIN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0MANSFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044902
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IRS990/Desc0THE MISSION OF THE HEART OF OHIO COUNCIL, 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. THE HEART OF OHIO COUNCIL ACCOMPLISHES ITS EXEMPT PURPOSE THROUGH PROGRAMS FOR YOUTH IN 9 COUNTIES IN OHIO AND THROUGH THE OPERATION OF AN OUTDOOR CAMP. THE SCOUT OATH IS - ON MY HONOR I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT.THE SCOUT LAW - A SCOUT IS - TRUSTWORTHY, OBEDIENT, LOYAL, CHEERFUL, HELPFUL, THRIFTY, FRIENDLY, BRAVE, COURTEOUS, CLEAN, KIND & REVERENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20VENTURING PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30OA REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR

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