Civic Intelligence

Hoosier Boys State Inc.

990 • Fiscal year 2017 • EIN 35-6042237

Aug 01, 2016 to Jul 31, 2017 • Filed on Jan 15, 2018

5440 Herbert Lord RoadIndianapolis, IN 46216

(317) 635-8411

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

41st percentile

-1.7%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

-3.2%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$229,404

Down $4,028 (-1.7%) from 2016

Net Assets

Down

$229,404

Down $4,028 (-1.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$138,614

Down $4,539 (-3.2%) from 2016

Expenses

Down

$163,649

Down $11,012 (-6.3%) from 2016

Net Income

Up

-$25,035

Up $6,473 (+21%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $250,669Liabilities 2014: $0Net Assets 2014: $250,6692014Assets 2015: $226,109Liabilities 2015: $0Net Assets 2015: $226,1092015Assets 2016: $233,432Liabilities 2016: $0Net Assets 2016: $233,4322016Assets 2017: $229,404Liabilities 2017: $0Net Assets 2017: $229,4042017Assets 2018: $258,107Liabilities 2018: $0Net Assets 2018: $258,1072018Assets 2019: $245,764Liabilities 2019: $0Net Assets 2019: $245,7642019Assets 2020: $233,843Liabilities 2020: $0Net Assets 2020: $233,8432020Assets 2021: $370,072Liabilities 2021: $0Net Assets 2021: $370,0722021Assets 2022: $361,536Liabilities 2022: $0Net Assets 2022: $361,5362022Assets 2023: $410,598Liabilities 2023: $36,350Net Assets 2023: $374,2482023Assets 2024: $502,504Liabilities 2024: $0Net Assets 2024: $502,5042024Assets 2025: $758,206Liabilities 2025: $0Net Assets 2025: $758,2062025

Highlighted filing

2017

Assets$229,404
Liabilities$0
Net Assets$229,404

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $192,586Expenses 2014: $192,840Net Income 2014: -$2542014Revenue 2015: $170,168Expenses 2015: $164,389Net Income 2015: $5,7792015Revenue 2016: $143,153Expenses 2016: $174,661Net Income 2016: -$31,5082016Revenue 2017: $138,614Expenses 2017: $163,649Net Income 2017: -$25,0352017Revenue 2018: $120,170Expenses 2018: $142,775Net Income 2018: -$22,6052018Revenue 2019: $132,499Expenses 2019: $139,327Net Income 2019: -$6,8282019Revenue 2020: $14,987Expenses 2020: $12,598Net Income 2020: $2,3892020Revenue 2021: $27,281Expenses 2021: $7,617Net Income 2021: $19,6642021Revenue 2022: $84,149Expenses 2022: $78,534Net Income 2022: $5,6152022Revenue 2023: $94,246Expenses 2023: $95,549Net Income 2023: -$1,3032023Revenue 2024: $247,085Expenses 2024: $125,311Net Income 2024: $121,7742024Revenue 2025: $264,422Expenses 2025: $100,485Net Income 2025: $163,9372025

Highlighted filing

2017

Revenue$138,614
Expenses$163,649
Net Income-$25,035
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jan 15, 2018
Return Version
2016v3.1
Gross Receipts
$268,206
Mission and Program Overview

Mission

The primary exempt purpose of the organization is to educate and train boys in understanding the democratic form of government in the united states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$233,432$229,404▼ $4,028
Cap Stk Tr Prin Current Funds$233,432$229,404▼ $4,028
Total Assets$233,432$229,404▼ $4,028
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,432$229,404▼ $4,028
Total Liabilities and Net Assets / Fund Balance$233,432$229,404▼ $4,028
Compensation and Service Providers

Board Members and Trustees

NameTitle
James MayChairman
Robert OethDirector
William JacksonDirector Eme
Chuck MasonAssociate Di
Scott WeylerAssociate Di
Jack CookExecutive Se
Mark GullionExecutive Se
Richard HolmesExecutive Se
Robert BachExecutive Se
Steven BowmanExecutive Se
Thomas FrederickExecutive Se
Mark BernhardtFinance Dire
Anthony RileyFinance Offi
Hubert DagleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$485
Program Service Revenue
$124,200
Investment Income
$13,929
Other Revenue
$0
All Other Contributions
$485
Change in Net Assets
$-25,035
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,624
Grants and Similar Amounts Paid$8,025
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$119,769--$119,769
Travel$20,694--$20,694
Grants to Domestic Individuals$8,025--$8,025
Office Expenses-$6,178-$6,178
Insurance$1,005--$1,005
Fees for Services Accounting-$900-$900
Other Expenses$594--$594
Total Functional Expenses$156,571$7,078$0$163,649
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board reviews and approves the 990 prior to filing.

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

The organization has a written conflict of interest policy in place requiring officers to disclose whether they or any family members have a financial or employment relationship with competitors, vendors, or other firms with which the organization has a business relationship. Comparison bids are obtained on any new vendors on a regular basis and any potential conflicts are discussed.

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

Officers are not compensated.

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

Officers are not compensated.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Hoosier Boys State Inc
EIN
35-6042237
Phone
3176358411
Address
5440 HERBERT LORD ROAD, INDIANAPOLIS, IN 46216

Signing Officer

Name
Mark Bernhardt
Title
Finance Director
Phone
3176358411
Signed
2018-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Oeth
Formed
1941
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
100

Preparer

Firm
Cox Beckman Goss & Company
Address
7440 N SHADELAND AVENUE SUITE 210, INDIANAPOLIS, IN 46250-2027
Preparer
David R Goss CPA
Phone
3175450845
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is subject to audit by federal, state or local authorities in the area of income taxes. Along with a federal tax filing, the organization files in the state of indiana. The organization's federal and state income tax returns for 2015 through 2017 are subject to examination by the applicable tax authorities, generally for three years after the later of the original or extended due date. These audits could include questioning the organization's tax exempt status and compliance with federal, state, and local tax laws and potential unrelated business income tax. Management is not aware of any tax positions that are more likely than not to change in the next twelve months or that would not sustain an examination by applicable taxing authorities. Therefore, there is no effect recorded in these combined financial statements for assets or liabilities resulting from unrecognized tax benefits. The organization's policy is to recognize penalties and interest as incurred in the combined statement of activities, which totaled 0 for the year ended july 31, 2017.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019528
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt033956
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027875
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0112937
IRS990ScheduleA/InvestmentIncomeCYPct00.13000
IRS990ScheduleA/InvestmentIncomePYPct00.12000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87150
IRS990ScheduleA/PublicSupportPY509Pct00.88350
IRS990ScheduleA/PublicSupportTotal509Amt0765873
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0129404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0145156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0146982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0163255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0181076
IRS990ScheduleA/Total509Grp/TotalAmt0765873
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0149386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0164684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0158578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0197211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0208951
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0878810
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS SUBJECT TO AUDIT BY FEDERAL, STATE OR LOCAL AUTHORITIES IN THE AREA OF INCOME TAXES. ALONG WITH A FEDERAL TAX FILING, THE ORGANIZATION FILES IN THE STATE OF INDIANA. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR 2015 THROUGH 2017 ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE. THESE AUDITS COULD INCLUDE QUESTIONING THE ORGANIZATION'S TAX EXEMPT STATUS AND COMPLIANCE WITH FEDERAL, STATE, AND LOCAL TAX LAWS AND POTENTIAL UNRELATED BUSINESS INCOME TAX. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT TWELVE MONTHS OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THEREFORE, THERE IS NO EFFECT RECORDED IN THESE COMBINED FINANCIAL STATEMENTS FOR ASSETS OR LIABILITIES RESULTING FROM UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE PENALTIES AND INTEREST AS INCURRED IN THE COMBINED STATEMENT OF ACTIVITIES, WHICH TOTALED 0 FOR THE YEAR ENDED JULY 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08025
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt030
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS AND APPROVES THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE REQUIRING OFFICERS TO DISCLOSE WHETHER THEY OR ANY FAMILY MEMBERS HAVE A FINANCIAL OR EMPLOYMENT RELATIONSHIP WITH COMPETITORS, VENDORS, OR OTHER FIRMS WITH WHICH THE ORGANIZATION HAS A BUSINESS RELATIONSHIP. COMPARISON BIDS ARE OBTAINED ON ANY NEW VENDORS ON A REGULAR BASIS AND ANY POTENTIAL CONFLICTS ARE DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0233432
IRS990/TotalAssetsEOYAmt0229404
IRS990/TotalAssetsGrp/BOYAmt0233432
IRS990/TotalAssetsGrp/EOYAmt0229404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0485
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0156571
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163649
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233432
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0229404
IRS990/TotalProgramServiceExpensesAmt0156571
IRS990/TotalProgramServiceRevenueAmt0124200
IRS990/TotalRevenueGrp/ExclusionAmt0144182
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-6053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0138614
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0233432
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229404
IRS990/TravelGrp/ProgramServicesAmt020694
IRS990/TravelGrp/TotalAmt020694
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07777 ST JOHN ROAD
IRS990/USAddress/CityNm0ELBERFELD
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047613
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.HOOSIERBOYSSTATE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK BERNHARDT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03176358411
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOOSIER BOYS STATE INC
ReturnHeader/Filer/BusinessNameControlTxt0HOOS
ReturnHeader/Filer/EIN0356042237
ReturnHeader/Filer/PhoneNum03176358411
ReturnHeader/Filer/USAddress/AddressLine1Txt05440 HERBERT LORD ROAD
ReturnHeader/Filer/USAddress/CityNm0INDIANAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046216
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01FFA52437C0F9234C41979B8ED4B8971142D0A8B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId049608013B5A8CFDBD1AB312B2792FA36BC826FCF
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352128731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COX BECKMAN GOSS & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07440 N SHADELAND AVENUE SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0462502027
ReturnHeader/PreparerPersonGrp/PhoneNum03175450845
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R GOSS CPA
ReturnHeader/ReturnTs02018-01-23T12:08:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.58$0.00$7.58$2.64$1.00$1.64
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$0.00$5.03$2.47$1.25$1.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.36$3.74$0.94$0.96$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$0.84$0.79$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.00$3.70$0.27$0.08$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.15$0.13$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.00$2.46$1.32$1.39$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.00$2.58$1.20$1.43$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$1.39$1.64$0.25
2016Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$1.43$1.75$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$1.70$1.64$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.93$1.93$0.00