Civic Intelligence

Crossroads of America Council Boy Scouts of America Inc

990 • Fiscal year 2013 • EIN 35-0867962

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 07, 2014

7125 Fall Creek Road North46256

(317) 813-7125

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.06x

Higher debt load relative to assets than 23% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

34th percentile

0.18x

Higher debt load relative to revenue than 34% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

13th percentile

-10.0%

Higher net margin than 13% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$284,752

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

17th percentile

-3.2%

Faster asset growth than 17% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$26,362,428

Down $884,829 (-3.2%) from 2012

Net Assets

Down

$24,810,198

Down $880,801 (-3.4%) from 2012

Liabilities

Down

$1,552,230

Down $4,028 (-0.3%) from 2012

Revenue

$8,817,705

No earlier filing loaded for comparison.

Expenses

Up

$9,698,297

Up $98,802 (+1.0%) from 2012

Net Income

-$880,592

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $25,134,055Liabilities 2010: $763,401Net Assets 2010: $24,370,6542010Assets 2011: $26,586,197Liabilities 2011: $1,460,394Net Assets 2011: $25,125,8032011Assets 2012: $27,247,257Liabilities 2012: $1,556,258Net Assets 2012: $25,690,9992012Assets 2013: $26,362,428Liabilities 2013: $1,552,230Net Assets 2013: $24,810,1982013Assets 2014: $24,964,452Liabilities 2014: $1,567,658Net Assets 2014: $23,396,7942014Assets 2015: $29,546,421Liabilities 2015: $1,539,998Net Assets 2015: $28,006,4232015Assets 2016: $28,580,533Liabilities 2016: $1,792,123Net Assets 2016: $26,788,4102016Assets 2017: $29,241,620Liabilities 2017: $1,834,817Net Assets 2017: $27,406,8032017Assets 2020: $33,028,366Liabilities 2020: $1,566,142Net Assets 2020: $31,462,2242020Assets 2021: $33,039,699Liabilities 2021: $1,842,887Net Assets 2021: $31,196,8122021Assets 2024: $23,859,906Liabilities 2024: $1,271,749Net Assets 2024: $22,588,1572024

Highlighted filing

2013

Assets$26,362,428
Liabilities$1,552,230
Net Assets$24,810,198

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,748,0462010Expenses 2011: $9,299,9962011Expenses 2012: $9,599,4952012Revenue 2013: $8,817,705Expenses 2013: $9,698,297Net Income 2013: -$880,5922013Revenue 2014: $8,051,492Expenses 2014: $9,447,791Net Income 2014: -$1,396,2992014Revenue 2015: $14,170,823Expenses 2015: $9,540,005Net Income 2015: $4,630,8182015Revenue 2016: $8,754,976Expenses 2016: $9,988,351Net Income 2016: -$1,233,3752016Revenue 2017: $11,337,511Expenses 2017: $10,719,118Net Income 2017: $618,3932017Revenue 2020: $14,946,218Expenses 2020: $8,404,774Net Income 2020: $6,541,4442020Revenue 2021: $9,681,302Expenses 2021: $9,223,775Net Income 2021: $457,5272021Revenue 2024: $7,069,166Expenses 2024: $10,397,619Net Income 2024: -$3,328,4532024

Highlighted filing

2013

Revenue$8,817,705
Expenses$9,698,297
Net Income-$880,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 7, 2014
Return Version
2013v3.0
Gross Receipts
$20,708,653
Mission and Program Overview

Mission

To prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

Please refer to schedule oto prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,752,841$18,137,733▲ $384,892
Investments in Publicly Traded Securities$5,604,365$3,579,278▼ $2,025,087
Cash and Non-Interest-Bearing Accounts$1,544,546$2,622,535▲ $1,077,989
Pledges and Grants Receivable$1,471,173$1,288,929▼ $182,244
Inventories for Sale or Use$556,574$499,053▼ $57,521
Prepaid Expenses and Deferred Charges$271,295$130,543▼ $140,752
Accounts Receivable$77,450$104,357▲ $26,907
Total Assets$27,247,257$26,362,428▼ $884,829
Other Assets Total$-30,987$0▲ $30,987
Liabilities
Escrow Account Liability$817,283$985,878▲ $168,595
Accounts Payable and Accrued Expenses$371,958$401,317▲ $29,359
Deferred Revenue$351,653$90,921▼ $260,732
Other Liabilities$15,364$74,114▲ $58,750
Total Liabilities$1,556,258$1,552,230▼ $4,028
Net Assets / Fund Balance
Unrestricted Net Assets$19,755,427$20,826,422▲ $1,070,995
Temporarily Rstr Net Assets$5,935,572$3,983,776▼ $1,951,796
Total Net Assets Fund Balance$25,690,999$24,810,198▼ $880,801
Total Liabilities and Net Assets / Fund Balance$27,247,257$26,362,428▼ $884,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,447,109$8,010,114$24,457,223
Equipment$971,169$1,890,413$2,861,582
Land$719,455-$719,455

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$11,862,214$204,476▲ $1,294,953-$13,288,264
2012$10,801,484$320,909▲ $806,473-$11,862,214
2011$10,980,222$337,426▼ $450,713-$10,801,484
2010$10,326,064$78,893▲ $636,896-$10,980,222
2009$8,877,387$135,750▲ $1,758,005-$10,326,064
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick SterrettScout Executive (4/1/13-present)FT$174,180$110,572$284,752
Scott ClabaughScout Executive (retired 3/31/13)FT$85,369$121,385$206,754
Kevin McphersonDirector of Support SvcsFT$137,663$64,701$202,364
Gordon PrzybylskiDirector of FinanceFT$126,691$73,368$200,059
Rob HemmelgarnDirector of Field ServicesFT$105,770$35,432$141,202
Victor GeorgeDevelopment DirectorFT$118,411$17,708$136,119
Theodore KlickDirector of Outdoor PrograFT$87,400$12,141$99,541

Board Members and Trustees

NameTitle
Charles E BaileyDistrict Chair
Charles J TeagueDistrict Chair
David L BroekersDistrict Chair
Dr Denis WardDistrict Chair
Harold DavisDistrict Chair
John F StewartDistrict Chair
Kevin G FifeDistrict Chair
Mark J FingerDistrict Chair
Michael L RheesDistrict Chair
Robin M DammDistrict Chair
Scott C RauchDistrict Chair
Stephen L StroehDistrict Chair
Timothy GeorgeDistrict Chair
Walter E BeckDistrict Chair
Robert a PalmerPresident
John VincentVice President, Administration
Charles E GoldenVice President, at Large
Michael W WellsVice President, at Large
Samuel L OdleVice President, at Large
Bridget Shuel-walkerVice President, Development
Michael K MccroryVice President, Legal
Steven a HoltVice President, Membership
N Anthony Steinhardt IiiVice President, Operations Central
Dave CertoVice President, Operations East
Noah StraberVice President, Operations West
Thomas V EasterdayVice President, Personnel
Michael J HebenstreitVice President, Planned Giving
John T HarkeyVice President, Program
Steve BestardVice President, Properties
David G SeaseVice President, Public Relations
Shannon WilliamsVice President, Public Relations
Strother H BrannVice President, Strategic
James E ThomasVice President,strategic Relations
Alan R TuckerDirector
Alex B PaskoffDirector
Andrew V WilkinsonDirector
Angela M RiveraDirector
Bill StanczykiewiczDirector
Bridget Shuel-walkerDirector
Bruce MccawDirector
Bryan B WoodruffDirector
Carlos FigueroaDirector
Carlos MayDirector
Cindy NoeDirector
Clark M MillmanDirector
Craig W MullinsDirector
David J KrentlerDirector
David a Clidence PeDirector
Debra Simmons WilsonDirector
Doug WillardDirector
Edward J BonachDirector
Edward PeaseDirector
Elaine SholtyDirector
Esther Q SchneiderDirector
Greg E JacobyDirector
J William Keith JrDirector
James Bopp JrDirector
James C SnyderDirector
James a SadtlerDirector
James a StoltDirector
Jeff G WhiteDirector
Jeffrey P FusileDirector
Jerry AdamsDirector
John C MartinDirector
John Eliades MdDirector
Juan M SolanaDirector
Kathleen a Martin HarrisonDirector
Kenneth L JohnsonDirector
Kevin P SpeerDirector
Mark SvarczkopfDirector
Michael F Busk Md MphDirector
Michael J AlleyDirector
Michael R BecherDirector
Michael R SemlerDirector
Michael R St PierreDirector
Mikael ThygesenDirector
Mike DiltsDirector
Pat RankinDirector
Peter J Emigh CfpDirector
Phillip G HowardDirector
Phillip a TerryDirector
Robert KuzmanDirector
Robyn WernerDirector
Ryan C BarkerDirector
S Edward TorresDirector
Steve PockrassDirector
Thomas VannemanDirector
Virginia a Caine MdDirector
William B StephanDirector
William C Weldon PhdDirector
Zachary B ScottDirector
Robert H ReynoldsNational Board Member
Robert F HoffmeyerCommissioner
Joanne T BurfeindOmbudsman
Ronald W PenczekTreasurer
Grant K WittyYouth Representative
Nicholas a LivengoodYouth Representative
Steven T AlbertYouth Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$3,798,815
Program Service Revenue
$2,545,334
Investment Income
$720,002
Other Revenue
$1,753,554
All Other Contributions
$1,247,240
Change in Net Assets
$-880,592

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$45,520Fair Market Value (FMV)
Securities Publicly Traded2$31,190Fair Market Value (FMV)
Total Noncash Contributions7$76,710-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,817,705
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-209
Total Revenue per Audited Statements
$8,817,496
Total Revenue per Form 990
$8,817,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,070,133
Other Expenses$4,569,951
Total Fundraising Expense$936,990
Grants and Similar Amounts Paid$58,213
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,789,835$119,457$228,920$3,138,212
Current Officers, Directors, Trustees, and Key Employees$1,063,654$72,435$134,705$1,270,794
Office Expenses$1,002,849$2,261$84,358$1,089,468
Depreciation Depletion$863,754$14,108$25,210$903,072
Occupancy$506,153$7,737$14,261$528,151
Travel$340,571$11,984$26,942$379,497
Payroll Taxes$308,564$15,327$28,992$352,883
Conferences and Meetings$289,291$1,730$5,583$296,604
All Other Expenses$214,602$5,137$57,198$276,937
Pension Plan Contributions$151,931$9,104$17,500$178,535
Fees for Services Other$131,788$5,427$29,799$167,014
Insurance$140,100$4,844$8,655$153,599
Other Expenses$81,926$5,257$51,241$138,424
Other Employee Benefits$115,888$4,250$9,571$129,709
Grants to Domestic Individuals$58,213--$58,213
Fees for Services Accounting-$30,550-$30,550
Interest$1,154$85$152$1,391
Total Functional Expenses$8,444,117$317,190$936,990$9,698,297

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,698,297
Total Expenses per Audited Statements$9,698,297
Total Expenses per Form 990$9,698,297
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$146,596
Fundraising Gross Income$65,785
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$1,070,262-$76,221-
Event 2$249,860$54,760$52,494$2,266
Total Events$1,367,194$65,785$146,596$-80,811
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Greg JacobyPrincipal in Firm Providing Architectural ServicesThe Company (browning Day Mullins Dierdorf Architects) Where the Principal Is Employed Provided Architectural Services for the Construction of Camp Krietenstein Dining Hall. the Interested Person Abstained From Voting on This Expenditure.No$115,320
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Capital Lease Obligations$74,114
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The voting members of the organization shall be composed of active members and also include associate members and honorary members. Active membership of the local council shall consist of chartered organization representatives and members at large. Active members of the local council may elect as associate members of the local council persons desiring to maintain an active scouter membership without assignment to active service. Active members may also elect honorary members of the local council as persons whose election may further the scouting program.

Form 990, Part VI, Section A, Line 7A

Each active member of the local council present at a local council meeting shall be entitled to one vote and voting by proxy shall not be permitted. Nominations for elective officers shall only be made by the nominating committee, and nominations from the floor shall not be permitted. In the case of elections, voting shall be done by ballot.

Form 990, Part VI, Section A, Line 7B

Each active member of the local council present at a local council meeting shall be entitled to one vote and voting by proxy shall not be permitted. Voting at a meeting of the local council may be by ballot, voice, or show of hands as the chairman of the meeting may rule unless otherwise determined by the members entitled to vote. Unless otherwise required by law, the articles of incorporation, or the bylaws, any question presented to a meeting of the local council at which a quorum is present shall be determined by a majority of those actually voting.

Form 990, Part VI, Section B, Line 11

The draft form 990 is reviewed in detail by the council's director of support services, the chair of the council's audit committee, and a volunteer-based "990 review committee," which includes the council board president, legal representative, as well as members of the council's volunteer finance committee and audit committee. After this review, a final draft is presented to the council's executive committee and foundation trustees for review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

1. Annual board resolutions approve both officer and employee conflict of interest policy (month approved - january) 2. All employees are required to sign a conflict of interest policy. 3. Conflict of interest policy is reviewed annually. 4. Council director of support services monitors all contractual arrangements for potential conflicts on interest and brings any such instances to volunteer finance committee's attention.

Form 990, Part VI, Section B, Line 15

Using the national council's professional development system (pds), all staff receive annual goals. Quarterly, each staff member participates in interim reviews with a final evaluation taking place at year-end. Based upon an individual's year-end evaluation, their respective classification and current pay level, year-end salary adjustments are recommended using salary charts prepared by the national council. Salary ranges within each classification are based on position responsilbilities, tenure, and are grouped into four regional categories taking into account cost of living factors. Salary adjustments for all employees are presented to the council compensation and benefits committee for review and approval. The council's scout executive (executive director) goals, year-end review, and salary adjustment are developed/determined jointly by the council president (volunteer) and area director (national employee) and are ultimately presented to the compensation and benefits committee for review and approval independent of the scout executive's participation.

Form 990, Part VI, Section C, Line 19

These documents are made available upon request.

Filing and Contact Details

Filer

EIN
35-0867962
Phone
3178137125

Signing Officer

Name
Robert a Palmer
Title
President
Phone
3178137125
Signed
2014-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert a Palmer
Formed
1972
Legal Domicile
In
Voting Board Members
97
Independent Board Members
96
Employees
543
Volunteers
9,000

Preparer

Preparer
Angela N Crawford
Phone
3178488920
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The council has a volunteer audit committee that assumes responsibility for engagement of auditors, oversight of the audit, review of draft audit documents, and meeting with the auditors prior to audit completion. The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

Funds are held for troops to be spent on program fees and scout merchandise purchases.

PART V, LINE 4:

Investment earnings from the foundation are used to support the council's urban scouting programs, camp assistance programs and reaching for tomorrow (in-school) programs.

PART X, LINE 2:

The consolidated financial statements include the council's operating and capital funds as well as crossroads of america boy scout foundation financial statements. The consolidated income tax footnote reads as follows: the council is exempt from federal income taxes under 501(c)(3) of the internal revenue code as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code (error in original document quoted here; reference should be to section 511 of the code), , is subject to federal income tax. The council currently has expenses in excess of its identified unrelated business income. The council is exempt from state income taxes under similar state laws. The foundation is also exempt from federal and state income taxes under the same laws. Accordingly, no provision for income taxes has been recorded. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the council and recognize a tax liability if the council has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the council, and has concluded that as of december 31, 2013 and 2012, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The council is subject to routine audits by taxing jurisdictions. However, as of the date the consolidated financial statements were available to be issued, there were no audits for any tax periods in progress. Further, there were no changes subsequent to the issuance of the financial statements prior to filing form 990.

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