Civic Intelligence

Illowa Council Inc Boy Scouts of America

EIN 36-2616917 • 501(c)3 • Davenport, IA

Profile

The corporation shall promote within the territory-covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, rules and regulations of the boy scouts of america and the scouting program of promoting the ability of youth to do things for themselves and others, training them in scout-craft and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america.

4412 N Brady StreetDavenport, IA 52806

www.illowabsa.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.87x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

71st percentile

$110,543

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

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

Asset Growth

36th percentile

-0.9%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Down

$4,072,200

Down $36,383 (-0.9%) from 2023

Liabilities

Up

$967,645

Up $96,889 (+11%) from 2023

Net Assets

Down

$3,104,555

Down $133,272 (-4.1%) from 2023

Revenue

Down

$1,110,580

Down $294,525 (-21%) from 2023

Expenses

Down

$1,334,515

Down $222,251 (-14%) from 2023

Net Income

Down

-$223,935

Down $72,274 (-48%) 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: $4,643,409Liabilities 2011: $608,988Net Assets 2011: $4,034,4212011Assets 2012: $4,869,977Liabilities 2012: $757,922Net Assets 2012: $4,112,0552012Assets 2013: $4,630,352Liabilities 2013: $562,691Net Assets 2013: $4,067,6612013Assets 2014: $4,458,139Liabilities 2014: $541,702Net Assets 2014: $3,916,4372014Assets 2015: $4,450,906Liabilities 2015: $591,966Net Assets 2015: $3,858,9402015Assets 2016: $4,354,637Liabilities 2016: $641,696Net Assets 2016: $3,712,9412016Assets 2017: $4,746,561Liabilities 2017: $361,444Net Assets 2017: $4,385,1172017Assets 2018: $4,322,694Liabilities 2018: $287,960Net Assets 2018: $4,034,7342018Assets 2019: $4,461,359Liabilities 2019: $370,399Net Assets 2019: $4,090,9602019Assets 2020: $4,577,342Liabilities 2020: $415,328Net Assets 2020: $4,162,0142020Assets 2021: $5,384,237Liabilities 2021: $1,707,703Net Assets 2021: $3,676,5342021Assets 2022: $4,089,969Liabilities 2022: $919,309Net Assets 2022: $3,170,6602022Assets 2023: $4,108,583Liabilities 2023: $870,756Net Assets 2023: $3,237,8272023Assets 2024: $4,072,200Liabilities 2024: $967,645Net Assets 2024: $3,104,5552024

Highlighted filing

2024

Assets$4,072,200
Liabilities$967,645
Net Assets$3,104,555

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,892,5362011Expenses 2012: $1,910,3982012Revenue 2013: $1,782,403Expenses 2013: $2,097,352Net Income 2013: -$314,9492013Revenue 2014: $1,523,345Expenses 2014: $1,768,465Net Income 2014: -$245,1202014Revenue 2015: $1,714,637Expenses 2015: $1,767,231Net Income 2015: -$52,5942015Revenue 2016: $1,541,465Expenses 2016: $1,780,743Net Income 2016: -$239,2782016Revenue 2017: $2,227,639Expenses 2017: $1,796,075Net Income 2017: $431,5642017Revenue 2018: $1,419,938Expenses 2018: $1,637,001Net Income 2018: -$217,0632018Revenue 2019: $1,299,706Expenses 2019: $1,613,443Net Income 2019: -$313,7372019Revenue 2020: $941,208Expenses 2020: $1,090,663Net Income 2020: -$149,4552020Revenue 2021: $1,232,308Expenses 2021: $1,216,905Net Income 2021: $15,4032021Revenue 2022: $1,238,992Expenses 2022: $1,334,303Net Income 2022: -$95,3112022Revenue 2023: $1,405,105Expenses 2023: $1,556,766Net Income 2023: -$151,6612023Revenue 2024: $1,110,580Expenses 2024: $1,334,515Net Income 2024: -$223,9352024

Highlighted filing

2024

Revenue$1,110,580
Expenses$1,334,515
Net Income-$223,935

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.97$3.10$1.11$1.33$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.11$0.87$3.24$1.41$1.56$0.15
2022Detailed filing. Detailed filing data is available for this year.$4.09$0.92$3.17$1.24$1.33$0.10
2021Detailed filing. Detailed filing data is available for this year.$5.38$1.71$3.68$1.23$1.22$0.02
2020Detailed filing. Detailed filing data is available for this year.$4.58$0.42$4.16$0.94$1.09$0.15
2019Detailed filing. Detailed filing data is available for this year.$4.46$0.37$4.09$1.30$1.61$0.31
2018Detailed filing. Detailed filing data is available for this year.$4.32$0.29$4.03$1.42$1.64$0.22
2017Detailed filing. Detailed filing data is available for this year.$4.75$0.36$4.39$2.23$1.80$0.43
2016Detailed filing. Detailed filing data is available for this year.$4.35$0.64$3.71$1.54$1.78$0.24
2015Detailed filing. Detailed filing data is available for this year.$4.45$0.59$3.86$1.71$1.77$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.46$0.54$3.92$1.52$1.77$0.25
2013Detailed filing. Detailed filing data is available for this year.$4.63$0.56$4.07$1.78$2.10$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.76$4.11$1.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.61$4.03$1.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,448,499
Mission and Program Overview

Mission

The corporation shall promote within the territory-covered by the chapter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, rules and regulations of the boy scouts of america and the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scout-craft and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america.

The corporation shall promote within the territory-covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, rules and regulations of the boy scouts of america and the scouting program of promoting the ability of youth to do things for themselves and others, training them in scout-craft and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,884,455$2,017,276▲ $132,821
Land, Buildings, and Equipment, Net$1,945,895$1,934,388▼ $11,507
Cash and Non-Interest-Bearing Accounts$146,235$70,903▼ $75,332
Prepaid Expenses and Deferred Charges$39,275$19,524▼ $19,751
Investments Other Securities$18,830$19,430▲ $600
Inventories for Sale or Use$9,859$7,061▼ $2,798
Pledges and Grants Receivable$39,003$2,500▼ $36,503
Accounts Receivable$25,031$1,118▼ $23,913
Total Assets$4,108,583$4,072,200▼ $36,383
Liabilities
Mortgage Notes Payable Secured by Investment Property$720,040$843,827▲ $123,787
Deferred Revenue$128,004$111,755▼ $16,249
Accounts Payable and Accrued Expenses$22,712$12,063▼ $10,649
Total Liabilities$870,756$967,645▲ $96,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,079,944$2,128,989▲ $49,045
Net Assets With Donor Restrictions$1,157,883$975,566▼ $182,317
Total Net Assets Fund Balance$3,237,827$3,104,555▼ $133,272
Total Liabilities and Net Assets / Fund Balance$4,108,583$4,072,200▼ $36,383

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,400,772$2,158,240$3,559,012
Land$456,500-$456,500
Leasehold Improvements$77,116$278,412$355,528

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,911,544$14,163▲ $235,473$118,116$2,043,064
2023$1,713,662$5,884▲ $280,555$88,557$1,911,544
2022$2,167,944$1,000▼ $334,179$121,103$1,713,662
2021$1,990,703$5,000▲ $283,118$110,877$2,167,944
2020$1,875,600$3,000▲ $232,963$120,860$1,990,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan CartnerCEOFT$90,337$20,206$110,543
Zachary BeuthienCOOFT$67,980$14,834$82,814

Board Members and Trustees

NameTitle
Doug LaufenbergPresident
Ben PalmerDirector
Col William ParkerDirector
Dr Barry WittenDirector
Dr Michael PutoffDirector
Dr Thomas AdeDirector
Duncan CameronDirector
George MooreDirector
Janessa CalderonDirector
Jennifer DewittDirector
John DewittDirector
Kathleen ResigDirector
Kathy MainzDirector
Michael TerryDirector
Realff OttesenDirector
Steve HulsingDirector
Willie BarneyDirector
Matt PattersonCommissioner
Matt SteenhardRep Clinton
Catherine WeikelRep Musca &
Mark Van LauweRep Ri Henry
Joseph HackettRep Stark Kn
Stanley GoodyearTreasurer
Matt TarnowVP at Large
Robert LeeVP at Large
Steve MillerVP at Large
Elisabeth NorwoodVP Dei
Daryl EmpenVP Developme
Ted Olt IiiVP Enter Ris
William MoonVP Invest Co
Dr Ryan YoderVP Marketing
Jim CoeVP Operation
William SerreVP Program
Michael HartmanVP Propertie

Highest Paid Contractors

ContractorServicesLocationCompensation
Rr1 PopcornPopcorn Dist.105 E TAMA ST, Livingston, WI 53554$144,511
Revenue and Support

Revenue Composition

Contributions and Grants
$492,725
Program Service Revenue
$275,637
Investment Income
$157,402
Other Revenue
$184,816
All Other Contributions
$306,398
Change in Net Assets
$-223,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,077,663
Revenue Not Reported on Financial Statements
$32,917
Revenue Not Reported on Form 990
$90,663
Other Revenue Adjustments
$20,377
Total Revenue per Audited Statements
$1,168,326
Total Revenue per Form 990
$1,110,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$708,361
Salaries, Compensation, and Employee Benefits$624,640
Total Fundraising Expense$116,243
Grants and Similar Amounts Paid$1,514
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,794$28,482$24,763$302,039
Current Officers, Directors, Trustees, and Key Employees$142,066$16,264$14,140$172,470
Other Employee Benefits$88,822$10,751$9,357$108,930
Depreciation Depletion$90,772$3,506$3,052$97,330
Fees for Services Other-$72,267-$72,267
Insurance$59,069$2,954$2,571$64,594
Occupancy$53,728$2,290$2,897$58,915
All Other Expenses$51,228$2,557$4,384$58,169
Payroll Taxes$33,845$3,933$3,423$41,201
Other Expenses$13,347$80$21,521$34,948
Travel$27,162$2,103$1,983$31,248
Interest$24,570$2,974$2,588$30,132
Office Expenses$7,656$51$8,761$16,468
Fees for Service Investment Mgmnt Fees-$12,540-$12,540
Conferences and Meetings$9,868$968$842$11,678
Grants to Domestic Individuals$1,514--$1,514
Total Functional Expenses$1,051,330$166,942$116,243$1,334,515

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,334,515
Expenses per Audited Statements$1,301,598
Total Expenses per Audited Statements$1,301,598
Expenses Not Reported on Financial Statements$32,917
Other Expense Adjustments$20,377
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$198,485
Fundraising Direct Expenses$67,611
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Clay Shoot$89,741$89,741$23,884$65,857
Gala/other$207,198$26,599$952$25,647
Total Events$379,084$198,485$67,611$130,874
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, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the organization's governing body before it was signed and filed by the secretary. There is also, a vigorous formal review of the audit report that is accomplished in two stages. The initial review is performed and approved by the audit committee whose findings and approval are subsequently presented for final approval to the executive committee as a whole. Financial information used in the preparation of the form 990 comes directly from the final audit report and its disclosures.

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

Any such business agreements or contracts will be reviewed as necessary by the scout executive/ceo to assure that they fall within policy guidelines while safekeeping the organization's financial interests.

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

Each year, the compensation committee meets to discuss goals and determine the desired compensation package for each of their key employees. The organization utilizes the salary and benefits guidelines set by national to arrive at an appropriate salary and benefit plan for their scout executive and commissioned professionals. The executive committee approves the key employees' compensation each february, and the board approves the budget for the operations which includes salaries of key employees and department heads.

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

Each year, the compensation committee meets to discuss goals and determine the desired compensation package for each of their key employees. The organization utilizes the salary and benefits guidelines set by national to arrive at an appropriate salary and benefit plan for their scout executive and commissioned professionals. The executive committee approves the key employees' compensation each february, and the board approves the budget for the operations which includes salaries of key employees and department heads.

Form 990, Page 6, Part VI, Line 19

It is at this location, 4412 n brady street, davenport, ia 52806, that the organization's governing documents, financial statements and signed copies of tax returns are kept and made available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Illowa Council Inc Boy Scouts
EIN
36-2616917
Phone
5633887233
Address
4412 N BRADY STREET, DAVENPORT, IA 52806

Signing Officer

Name
Doug Laufenberg
Title
President
Phone
5633887233
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Beuthien
Formed
1965
Legal Domicile
Ia
Voting Board Members
35
Independent Board Members
35
Employees
46
Volunteers
1,150

Preparer

Firm
Anderson Lower Whitlow Pc
Address
1805 STATE ST STE 201, BETTENDORF, IA 52722
Preparer
Barry L Anderson
Phone
5633594757
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation shall promote within the territory-covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, rules and regulations of the boy scouts of america and the scouting program of promoting the ability of youth to do things for themselves and others, training them in scout-craft and teaching them patriotism, courage, self-reliance, and kindred virtues using the methods which are now in common use by the boy scouts of america.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment fund is a vehicle to support and enhance the illowa council inc. Boy scouts of america's mission. The endowment fund attracts current giving through cash, as well as planned and future gifts, as people desire to leave a legacy for the boy scouts...gifts that nurture citizenship and character development.

Schedule D, Page 3, Part X

The council qualifies for tax-exempt status under the internal revenue service code section 501(c)(3) and is not subject to federal or state income taxes. The council evaluates the tax benefits of a tax position using the "more likely than not" threshold. As of december 31, 2024, management is not aware of any uncertain tax positions and related tax benefits which would be material to the council's financial statements. The council files u.s. Federal and state informational returns which for years subsequent to 2020 are subject to examination by taxing authorities.

Schedule D, Page 4, Part XI, Line 4B

Trading post cost of goods sold 20,377

Schedule D, Page 4, Part XII, Line 4B

Trading post cost of goods sold 20,377

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