Civic Intelligence

Minsi Trails Council Boy Scouts of America Trust

990 • Fiscal year 2013 • EIN 38-6952428

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 23, 2014

Organization ProfileWWW.MINSITRAILS.COM
PO Box 20624Lehigh Valley, PA 18002-0624

(610) 264-8551

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

94th percentile

64%

Higher net margin than 94% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

94th percentile

$276,148

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 68.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$2,942,432

Up $466,373 (+19%) from 2012

Net Assets

Up

$2,942,432

Up $466,373 (+19%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin94th percentile

Revenue

$405,922

No earlier filing loaded for comparison.

Expenses

Down

$145,909

Down $1,003 (-0.7%) from 2012

Net Income

$260,013

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$10M$5.0M$0Assets 2011: $2,340,065Liabilities 2011: $0Net Assets 2011: $2,340,0652011Assets 2012: $2,476,059Liabilities 2012: $0Net Assets 2012: $2,476,0592012Assets 2013: $2,942,432Liabilities 2013: $0Net Assets 2013: $2,942,4322013Assets 2014: $2,651,973Liabilities 2014: $0Net Assets 2014: $2,651,9732014Assets 2015: $2,560,985Liabilities 2015: $0Net Assets 2015: $2,560,9852015Assets 2016: $2,701,443Liabilities 2016: $0Net Assets 2016: $2,701,4432016Assets 2017: $3,028,689Liabilities 2017: $0Net Assets 2017: $3,028,6892017Assets 2018: $3,191,340Liabilities 2018: $0Net Assets 2018: $3,191,3402018Assets 2019: $3,874,870Liabilities 2019: $0Net Assets 2019: $3,874,8702019Assets 2020: $4,150,954Liabilities 2020: $0Net Assets 2020: $4,150,9542020Assets 2021: $4,594,867Liabilities 2021: $0Net Assets 2021: $4,594,8672021Assets 2022: $4,304,060Liabilities 2022: $0Net Assets 2022: $4,304,0602022Assets 2023: $5,088,182Liabilities 2023: $0Net Assets 2023: $5,088,1822023Assets 2024: $8,992,966Liabilities 2024: $0Net Assets 2024: $8,992,9662024

Highlighted filing

2013

Assets$2,942,432
Liabilities$0
Net Assets$2,942,432
Open 2013 Filing

Operations Trend

Revenue Growth73rd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $289,170Expenses 2011: $119,586Net Income 2011: $169,5842011Expenses 2012: $146,9122012Revenue 2013: $405,922Expenses 2013: $145,909Net Income 2013: $260,0132013Revenue 2014: $312,261Expenses 2014: $140,352Net Income 2014: $171,9092014Revenue 2015: $94,219Expenses 2015: $144,285Net Income 2015: -$50,0662015Revenue 2016: $56,397Expenses 2016: $148,621Net Income 2016: -$92,2242016Revenue 2017: $97,427Expenses 2017: $151,817Net Income 2017: -$54,3902017Revenue 2018: $226,571Expenses 2018: $146,262Net Income 2018: $80,3092018Revenue 2019: $125,200Expenses 2019: $158,621Net Income 2019: -$33,4212019Revenue 2020: $743,542Expenses 2020: $188,603Net Income 2020: $554,9392020Revenue 2021: $161,409Expenses 2021: $107,659Net Income 2021: $53,7502021Revenue 2022: $100,903Expenses 2022: $309,141Net Income 2022: -$208,2382022Revenue 2023: $87,055Expenses 2023: $258,918Net Income 2023: -$171,8632023Revenue 2024: $320,019Expenses 2024: $264,468Net Income 2024: $55,5512024

Highlighted filing

2013

Revenue$405,922
Expenses$145,909
Net Income$260,013
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 23, 2014
Return Version
2013v3.0
Gross Receipts
$1,547,274
Mission and Program Overview

Mission

tax exempt charitable trust established for the sole benefit of scouting in the territory covered by the local council charter of the minsi trails council.

Trust fund for the benefit of scouting in the territory covered by the minsi trails council charter.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,475,317$2,892,432▲ $417,115
Savings and Temporary Cash Investments-$50,000-
Pledges and Grants Receivable$742--
Total Assets$2,476,059$2,942,432▲ $466,373
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,125,490$1,192,070▲ $66,580
Unrestricted Net Assets$1,130,822$1,184,373▲ $53,551
Temporarily Rstr Net Assets$219,747$565,989▲ $346,242
Total Net Assets Fund Balance$2,476,059$2,942,432▲ $466,373
Total Liabilities and Net Assets / Fund Balance$2,476,059$2,942,432▲ $466,373

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,495,882--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$2,476,059$291,764▲ $299,909$125,300$2,942,432
2012$2,340,065$154,166▲ $84,884$103,056$2,476,059
2011-$2,449,791▼ $4,682$105,044$2,340,065
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Craig PolandTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$291,764
Program Service Revenue
$0
Investment Income
$114,158
Other Revenue
$0
All Other Contributions
$291,764
Change in Net Assets
$260,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$125,299--$125,299
Fees for Service Investment Mgmnt Fees-$20,610-$20,610
Total Functional Expenses$125,299$20,610$0$145,909
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 7A

“The local council of the minsi trails council has the power to appoint a new trustee.”

Form 990, Part VI, Section B, Line 11

“Irs form 990 was given to the local council for review and approval before it was filed.”

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

“Annual review of the conflict of interest policy for compliance.”

Form 990, Part VI, Section C, Line 18

“The public may request a copy of the forms either in person at the council's headquarters or by mail.”

Form 990, Part VI, Section C, Line 19

“The governing documents are available for public inspection at the council's headquarters.”

Filing and Contact Details

Filer

EIN
38-6952428
Phone
6102648551

Signing Officer

Name
Craig Poland
Title
Trustee
Phone
6102648551
Signed
2014-07-23

Organization Details

Principal Officer
Craig Poland
Formed
2011
Legal Domicile
Pa
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Preparer
Dennis S Heller CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of annuity 9,342. Change in value of insurance -583.”

Financial Statement Notes

PART V, LINE 4:

“To support the operations of the minsi trails council.”

PART X, LINE 2:

“The council is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization, whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The council currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The council has adopted the provisions of the fasb standard on accounting for uncertainty in income taxes (asc 740-10-25). The council does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. For the year ended december 31, 2013, there were no interest or penalties recorded or included in its consolidated financial statements.”

Raw XML Appendix374 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT THE OPERATIONS OF THE MINSI TRAILS COUNCIL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2013, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL COUNCIL OF THE MINSI TRAILS COUNCIL HAS THE POWER TO APPOINT A NEW TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IRS FORM 990 WAS GIVEN TO THE LOCAL COUNCIL FOR REVIEW AND APPROVAL BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY FOR COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PUBLIC MAY REQUEST A COPY OF THE FORMS EITHER IN PERSON AT THE COUNCIL'S HEADQUARTERS OR BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN VALUE OF ANNUITY 9,342. CHANGE IN VALUE OF INSURANCE -583.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0405922
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.MINSITRAILS.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG POLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06102648551
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10MINSI TRAILS COUNCIL BOY SCOUTS OF AMERICA TRUST
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CAMPBELL RAPPOLD & YURASITS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101033 S CEDAR CREST BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0181035443
ReturnHeader/PreparerPersonGrp/PhoneNum06104357489
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS S HELLER CPA
ReturnHeader/ReturnTs02014-08-11T13:20:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,942,432
Liabilities
$0
Net assets
$2,942,432
Revenue
$405,922
Expenses
$145,909
Net income
$260,013
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.99$0.00$8.99$0.32$0.26$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$0.09$0.26$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.00$4.30$0.10$0.31$0.21
2021Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$0.16$0.11$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$0.74$0.19$0.55
2019Detailed filing. Detailed filing data is available for this year.$3.87$0.00$3.87$0.13$0.16$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$0.23$0.15$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$0.10$0.15$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$0.06$0.15$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.09$0.14$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$0.31$0.14$0.17
2013Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.41$0.15$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$0.15
2011Summary only. Only limited summary data is available for this year.$2.34$0.00$2.34$0.29$0.12$0.17
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits