Civic Intelligence

Hoosier Trails Council Boy Scouts

EIN 35-1290776 • 501(c)3 • Bloomington, IN

Profile

It is the mission of the Boy Scouts of America 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.

5625 E State Rd 46Bloomington, IN 47401

www.hoosiertrailsbsa.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

7.6%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$173,234

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-8.4%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,491,278

Down $320,815 (-8.4%) from 2023

Liabilities

Down

$153,280

Down $494,484 (-76%) from 2023

Net Assets

Up

$3,337,998

Up $173,669 (+5.5%) from 2023

Revenue

Up

$1,778,114

Up $526,001 (+42%) from 2023

Expenses

Down

$1,643,154

Down $113,592 (-6.5%) from 2023

Net Income

Up

$134,960

Up $639,593 (+127%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,746,664Liabilities 2011: $142,675Net Assets 2011: $3,603,9892011Assets 2012: $3,937,323Liabilities 2012: $262,586Net Assets 2012: $3,674,7372012Assets 2013: $4,083,656Liabilities 2013: $151,235Net Assets 2013: $3,932,4212013Assets 2014: $4,097,302Liabilities 2014: $258,612Net Assets 2014: $3,838,6902014Assets 2015: $3,740,899Liabilities 2015: $150,712Net Assets 2015: $3,590,1872015Assets 2016: $3,968,042Liabilities 2016: $202,201Net Assets 2016: $3,765,8412016Assets 2017: $4,525,853Liabilities 2017: $322,381Net Assets 2017: $4,203,4722017Assets 2018: $4,201,990Liabilities 2018: $521,242Net Assets 2018: $3,680,7482018Assets 2019: $4,987,745Liabilities 2019: $901,512Net Assets 2019: $4,086,2332019Assets 2020: $4,770,443Liabilities 2020: $535,427Net Assets 2020: $4,235,0162020Assets 2021: $4,637,997Liabilities 2021: $474,104Net Assets 2021: $4,163,8932021Assets 2022: $4,075,717Liabilities 2022: $436,343Net Assets 2022: $3,639,3742022Assets 2023: $3,812,093Liabilities 2023: $647,764Net Assets 2023: $3,164,3292023Assets 2024: $3,491,278Liabilities 2024: $153,280Net Assets 2024: $3,337,9982024

Highlighted filing

2024

Assets$3,491,278
Liabilities$153,280
Net Assets$3,337,998

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,282,7882011Expenses 2012: $1,348,4992012Revenue 2013: $1,338,163Expenses 2013: $1,354,115Net Income 2013: -$15,9522013Revenue 2014: $1,193,002Expenses 2014: $1,272,155Net Income 2014: -$79,1532014Revenue 2015: $1,368,308Expenses 2015: $1,260,158Net Income 2015: $108,1502015Revenue 2016: $1,478,805Expenses 2016: $1,375,110Net Income 2016: $103,6952016Revenue 2017: $1,644,530Expenses 2017: $1,441,458Net Income 2017: $203,0722017Revenue 2018: $1,373,056Expenses 2018: $1,420,801Net Income 2018: -$47,7452018Revenue 2019: $1,525,701Expenses 2019: $1,424,100Net Income 2019: $101,6012019Revenue 2020: $1,130,547Expenses 2020: $1,158,902Net Income 2020: -$28,3552020Revenue 2021: $1,369,656Expenses 2021: $1,529,597Net Income 2021: -$159,9412021Revenue 2022: $2,098,542Expenses 2022: $2,124,829Net Income 2022: -$26,2872022Revenue 2023: $1,252,113Expenses 2023: $1,756,746Net Income 2023: -$504,6332023Revenue 2024: $1,778,114Expenses 2024: $1,643,154Net Income 2024: $134,9602024

Highlighted filing

2024

Revenue$1,778,114
Expenses$1,643,154
Net Income$134,960

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.15$3.34$1.78$1.64$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.65$3.16$1.25$1.76$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.44$3.64$2.10$2.12$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.47$4.16$1.37$1.53$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.54$4.24$1.13$1.16$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.90$4.09$1.53$1.42$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.52$3.68$1.37$1.42$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.32$4.20$1.64$1.44$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.97$0.20$3.77$1.48$1.38$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.15$3.59$1.37$1.26$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.10$0.26$3.84$1.19$1.27$0.08
2013Detailed filing. Detailed filing data is available for this year.$4.08$0.15$3.93$1.34$1.35$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.26$3.67$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.14$3.60$1.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.2
Gross Receipts
$2,261,777
Mission and Program Overview

Mission

It is the mission of the boy scouts of america 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.

Support boy scout activity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,248,547$1,198,756▼ $49,791
Investments Other Securities$996,680$1,027,627▲ $30,947
Investments in Publicly Traded Securities$629,301$586,803▼ $42,498
Pledges and Grants Receivable$632,157$386,590▼ $245,567
Cash and Non-Interest-Bearing Accounts$208,406$212,740▲ $4,334
Inventories for Sale or Use$40,236$30,891▼ $9,345
Prepaid Expenses and Deferred Charges$27,524$23,480▼ $4,044
Accounts Receivable$15,379$9,014▼ $6,365
Total Assets$3,812,093$3,491,278▼ $320,815
Other Assets Total$13,863$15,377▲ $1,514
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$0▼ $200,000
Escrow Account Liability$166,145$77,835▼ $88,310
Deferred Revenue$5,585$55,075▲ $49,490
Accounts Payable and Accrued Expenses$276,034$20,370▼ $255,664
Total Liabilities$647,764$153,280▼ $494,484
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,576,725$2,499,326▼ $77,399
Net Assets Without Donor Restrictions$587,604$838,672▲ $251,068
Total Net Assets Fund Balance$3,164,329$3,337,998▲ $173,669
Total Liabilities and Net Assets / Fund Balance$3,812,093$3,491,278▼ $320,815

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$616,646$867,571$1,484,217
Leasehold Improvements$401,437$408,535$809,972
Equipment$41,302$493,101$534,403
Land$125,615-$125,615
Other Land Buildings$13,756-$13,756
Other Securities$1,027,627--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,047,687$255,050▼ $4,529-$2,298,208
2023$2,048,649$6,592▼ $7,554-$2,047,687
2022$3,239,880$55,596▼ $488,896-$2,048,649
2021$2,975,890$2,250▲ $261,740-$3,239,880
2020$3,030,694$16,112▲ $98,337$169,253$2,975,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glen SteenbergerCEOFT$173,234$173,234

Board Members and Trustees

NameTitle
Kirk WhiteCouncil President
Mark WilsonPast President
Jeff WuslichExecutive Vice President
Julie RameyVice President Marketing and Communications
Elton DuroVice President Membership/
Kristi Howard-schultzVice President of Fundraising
Tony ZizakVice President of Program
Jim AndersonVice President, Governance Instructor
Dr Sarah FreeseVice President, Safe Scouting Physician
Art HaldemanBoard Member
Dale HardenBoard Member
David KipperBoard Member
Doug SeaborneBoard Member
Doug WalkerBoard Member
Gerald HillBoard Member
Jon GehringBoard Member
Josh ShawBoard Member
Judy BurnsBoard Member
Michael BayeBoard Member
Nick WilliamsBoard Member
Pierce AllenBoard Member
Robert WeimerBoard Member
Sara SeaborneBoard Member
Tim MackBoard Member
Virginia MoatsBoard Member
James WhitlatchCouncil Attorney
James SmithCouncil Commissioner
Roger ClarkCouncil Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,193,184
Program Service Revenue
$373,145
Investment Income
$42,674
Other Revenue
$169,111
All Other Contributions
$1,156,257
Change in Net Assets
$134,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,765,998
Revenue Not Reported on Financial Statements
$12,116
Revenue Not Reported on Form 990
$38,709
Total Revenue per Audited Statements
$1,804,707
Total Revenue per Form 990
$1,778,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$928,217
Other Expenses$687,965
Total Fundraising Expense$274,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$360,189$106,384$103,067$569,640
Current Officers, Directors, Trustees, and Key Employees$109,538$32,353$31,344$173,235
Occupancy$114,624$3,288$14,246$132,158
Other Employee Benefits$74,203$24,991$27,748$126,942
Depreciation Depletion$57,326$1,942$7,231$66,499
Travel$44,778$3,905$14,545$63,228
Fees for Services Accounting$27,042$22,815$12,490$62,347
Payroll Taxes$35,374$11,609$11,417$58,400
Payments to Affiliates$34,997--$34,997
Insurance$21,727$1,945$7,243$30,915
Conferences and Meetings$22,224$1,030$3,838$27,092
Benefits to Members$26,972--$26,972
Interest$11,493$1,177$4,383$17,053
Fees for Services Other$6,917$5,836$3,195$15,948
Office Expenses$9,626$986$3,670$14,282
Fees for Service Investment Mgmnt Fees$12,116--$12,116
Other Expenses$5,535$323$6,127$11,985
All Other Expenses$7,345$72$2,708$10,125
Total Functional Expenses$1,144,005$224,336$274,813$1,643,154

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,643,154
Expenses per Audited Statements$1,596,041
Total Expenses per Audited Statements$1,596,041
Expenses Not Reported on Financial Statements$47,113
Other Expense Adjustments$34,997
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 Gross Income$45,887
Fundraising Direct Expenses$6,313
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine Tasting$45,887$45,887-$45,887
Total Events$45,887$45,887$6,313$39,574
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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, Part VI, Section A, Line 2

Three married couples all serve on the board.

Form 990, Part VI, Section A, Line 6

Members receive no benefits in connection with membership. Members are donors and may participate in annual meetings including voting on the board of directors and other matters. Some members, who have been selected by the members at large, have more extensive participation in decision making than general membership.

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

Members receive no benefits in connection with membership. Members are donors and may participate in annual meetings including voting on the board of directors and other matters. Some members, who have been selected by the members at large, have more extensive participation in decision making than general membership.

Form 990, Part VI, Section B, Line 11B

Copy of form 990 is provided to each member of the organization's governing body prior to filing. Questions or concerns are addresssed as a subsequent board meeting.

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

Monitored by scout executive and council president. Policy is adopted annually by all directors.

Form 990, Part VI, Section B, Line 15

The operation budget is established providing parameters for staff compensation, employee evaluation is conducted by the scout executive and key directors and a recommendation is provided to the comp & benefits committee, which is comprised of the standing council president and the two previous presidents. The committes's recommendations is then brought before the entire board.

Form 990, Part VI, Section C, Line 19

Governing documents, policies & financial statements are available to the public for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Hoosier Trails Council Boy Scouts
EIN
35-1290776
Phone
8123366809
Address
5625 E STATE RD 46, BLOOMINGTON, IN 47401

Signing Officer

Name
Glen Steenberger
Title
Scout Executive
Phone
8123366809
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Steenberger
Formed
1973
Legal Domicile
In
Voting Board Members
28
Independent Board Members
28
Employees
109
Volunteers
1,078

Preparer

Firm
Blue & Co LLC
Address
813 WEST SECOND STREET, SEYMOUR, IN 47274
Preparer
Kandy L Wischmeier CPA
Phone
8125228416
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The procedures the audit committee takes annually did not change in the current year.

Financial Statement Notes

PART IV, LINE 2B:

The council holds a portion of funds belonging to individual subordinate scouting units or other groups under council oversight. Funds are held for use in program purposes.

PART V, LINE 4:

There are two endowment funds: the overstreet fund is used to support scouting in rural areas of the council. The councils general endowment is held in trust with the bsa comingled endowment, based in irving, texas and is available for general operations of the council.

PART X, LINE 2:

The council is a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal taxes on related income pursuant to section 501(a) of the code. 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, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The council is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. As such, the council is generally exempt from income taxes. However, the council is required to file federal form 990 return of organization exempt from income tax which is an informational return only.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Payments to affiliates 34,997.

Raw XML AppendixShowing 400 of 790 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/PhoneNum08123366809
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IRS990/Form990PartVIISectionAGrp/PersonNm1DALE HARDEN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID KIPPER
IRS990/Form990PartVIISectionAGrp/PersonNm3DOUG SEABORNE
IRS990/Form990PartVIISectionAGrp/PersonNm4DOUG WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm5GERALD HILL
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES WHITLATCH
IRS990/Form990PartVIISectionAGrp/PersonNm8JON GEHRING
IRS990/Form990PartVIISectionAGrp/PersonNm9JOSH SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm10JUDY BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHAEL BAYE
IRS990/Form990PartVIISectionAGrp/PersonNm12NICK WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm13PIERCE ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm14ROBERT WEIMER
IRS990/Form990PartVIISectionAGrp/PersonNm15SARA SEABORNE
IRS990/Form990PartVIISectionAGrp/PersonNm16TIM MACK
IRS990/Form990PartVIISectionAGrp/PersonNm17VIRGINIA MOATS
IRS990/Form990PartVIISectionAGrp/PersonNm18KIRK WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm19ELTON DURO
IRS990/Form990PartVIISectionAGrp/PersonNm20JIM ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm21JEFF WUSLICH
IRS990/Form990PartVIISectionAGrp/PersonNm22JULIE RAMEY
IRS990/Form990PartVIISectionAGrp/PersonNm23KRISTI HOWARD-SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm24DR SARAH FREESE
IRS990/Form990PartVIISectionAGrp/PersonNm25TONY ZIZAK
IRS990/Form990PartVIISectionAGrp/PersonNm26ROGER CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm27MARK WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm28GLEN STEENBERGER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCIL ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNCIL PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDENT MEMBERSHIP/
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT, GOVERNANCE INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT MARKETING AND COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT OF FUNDRAISING
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT, SAFE SCOUTING PHYSICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT OF PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt26COUNCIL TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt27PAST PRESIDENT
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA 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.
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