Civic Intelligence

Badger Boys State Inc.

990 • Fiscal year 2018 • EIN 39-6097540

Aug 01, 2017 to Jul 31, 2018 • Filed on Mar 04, 2019

2930 American Legion DrivePortage, WI 53901

(608) 745-1090

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$322,578

Up $50,454 (+19%) from 2017

Net Assets

Up

$320,578

Up $50,454 (+19%) from 2017

Liabilities

Flat

$2,000

Flat from 2017

Revenue

Up

$308,138

Up $40,789 (+15%) from 2017

Expenses

Up

$257,684

Up $2,809 (+1.1%) from 2017

Net Income

Up

$50,454

Up $37,980 (+304%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $303,835Liabilities 2011: $5,443Net Assets 2011: $298,3922011Assets 2012: $300,606Liabilities 2012: $4,696Net Assets 2012: $295,9102012Assets 2013: $306,499Liabilities 2013: $4,811Net Assets 2013: $301,6882013Assets 2014: $312,102Liabilities 2014: $12,000Net Assets 2014: $300,1022014Assets 2015: $293,173Liabilities 2015: $10,271Net Assets 2015: $282,9022015Assets 2016: $362,444Liabilities 2016: $104,794Net Assets 2016: $257,6502016Assets 2017: $272,124Liabilities 2017: $2,000Net Assets 2017: $270,1242017Assets 2018: $322,578Liabilities 2018: $2,000Net Assets 2018: $320,5782018Assets 2019: $452,661Liabilities 2019: $103,619Net Assets 2019: $349,0422019Assets 2020: $457,291Liabilities 2020: $121,200Net Assets 2020: $336,0912020Assets 2022: $591,972Liabilities 2022: $12,196Net Assets 2022: $579,7762022Assets 2023: $591,161Liabilities 2023: $78,896Net Assets 2023: $512,2652023Assets 2024: $478,014Liabilities 2024: $15,736Net Assets 2024: $462,2782024Assets 2025: $608,079Liabilities 2025: $205,393Net Assets 2025: $402,6862025

Highlighted filing

2018

Assets$322,578
Liabilities$2,000
Net Assets$320,578

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $228,0682011Revenue 2012: $240,427Expenses 2012: $242,909Net Income 2012: -$2,4822012Revenue 2013: $244,409Expenses 2013: $238,631Net Income 2013: $5,7782013Revenue 2014: $249,003Expenses 2014: $250,589Net Income 2014: -$1,5862014Revenue 2015: $230,649Expenses 2015: $247,849Net Income 2015: -$17,2002015Revenue 2016: $241,305Expenses 2016: $266,557Net Income 2016: -$25,2522016Revenue 2017: $267,349Expenses 2017: $254,875Net Income 2017: $12,4742017Revenue 2018: $308,138Expenses 2018: $257,684Net Income 2018: $50,4542018Revenue 2019: $279,079Expenses 2019: $250,615Net Income 2019: $28,4642019Revenue 2020: $29,367Expenses 2020: $42,317Net Income 2020: -$12,9502020Revenue 2022: $297,292Expenses 2022: $229,498Net Income 2022: $67,7942022Revenue 2023: $325,783Expenses 2023: $393,294Net Income 2023: -$67,5112023Revenue 2024: $272,359Expenses 2024: $322,346Net Income 2024: -$49,9872024Revenue 2025: $291,197Expenses 2025: $350,789Net Income 2025: -$59,5922025

Highlighted filing

2018

Revenue$308,138
Expenses$257,684
Net Income$50,454
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Mar 4, 2019
Return Version
2017v2.3
Gross Receipts
$323,536
Mission and Program Overview

Mission

To provide the opportunity for young men to learn more about civic processes of our state's government and the leadership that is required to build a community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$253,213$290,660▲ $37,447
Cash and Non-Interest-Bearing Accounts$12,145$24,047▲ $11,902
Inventories for Sale or Use$3,859$6,709▲ $2,850
Land, Buildings, and Equipment, Net$2,187$1,162▼ $1,025
Prepaid Expenses and Deferred Charges$720--
Total Assets$272,124$322,578▲ $50,454
Liabilities
Accounts Payable and Accrued Expenses$2,000$2,000→ $0
Total Liabilities$2,000$2,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$169,283$202,833▲ $33,550
Temporarily Rstr Net Assets$100,841$117,745▲ $16,904
Total Net Assets Fund Balance$270,124$320,578▲ $50,454
Total Liabilities and Net Assets / Fund Balance$272,124$322,578▲ $50,454

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,162$7,142$8,304
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob BattyChairman
Dale OatmanPresident
Karl StuvengernAmericanism
Bud MautzAsst. Exec S
John CumicekAsst. Treasu
Amber NikolaiDept. Adjuta
Laurel ClewellDept. Comman
Paul WilliamsFirst Asst.
Bill CoshMember
Bob KaczmarekMember
Bob ShappellMember
Norm BednarekMember
Steve SorensonMember
Dan SeehaferTreasurer
Mike FeirerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$51,181
Program Service Revenue
$252,225
Investment Income
$712
Other Revenue
$4,020
All Other Contributions
$51,181
Change in Net Assets
$50,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$308,138
Total Revenue per Audited Statements
$308,138
Total Revenue per Form 990
$308,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,684
Total Fundraising Expense$2,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$7,202-$2,551$9,753
Conferences and Meetings$7,100--$7,100
Information Technology-$4,247-$4,247
Fees for Services Accounting-$3,325-$3,325
Other Expenses$6,163$2,571-$2,571
Insurance$1,730--$1,730
All Other Expenses$1,253$116-$1,369
Depreciation Depletion-$1,025-$1,025
Travel-$689-$689
Total Functional Expenses$229,160$25,973$2,551$257,684

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$257,684
Total Expenses per Audited Statements$257,684
Total Expenses per Form 990$257,684
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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

The form is reviewed by the executive secretary before it is filed.

Form 990, Page 6, Part VI, Line 19

These documents made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
BADGER BOYS' STATE INCORPORATED
EIN
39-6097540
Phone
6087451090
Address
2930 AMERICAN LEGION DRIVE, PORTAGE, WI 53901

Signing Officer

Name
Amber Nikolai
Title
Dept. Adjutant
Phone
6087451090
Signed
2019-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Batty
Formed
1974
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Kerberrose Sc
Address
4211 N LIGHTNING DR, APPLETON, WI 54913
Preparer
Jamie Rosin
Phone
9209930105
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IRS990/OtherRevenueTotalAmt0628
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0720
IRS990/PrincipalOfficerNm0BOB BATTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SPONSORSHIP FEES AND REFUNDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0252225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0252225
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040717
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01549
IRS990/PYOtherExpensesAmt0254875
IRS990/PYOtherRevenueAmt07833
IRS990/PYProgramServiceRevenueAmt0217250
IRS990/PYRevenuesLessExpensesAmt012474
IRS990/PYTotalExpensesAmt0254875
IRS990/PYTotalRevenueAmt0267349
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt050454
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0252485
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0253213
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290660
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt040717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0135967
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0712
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01549
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0936
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01140
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0252853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0233975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0234110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0228287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0225699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01174924
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt018790
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt018790
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0712
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01549
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05391
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98850
IRS990ScheduleA/PublicSupportPY509Pct00.97980
IRS990ScheduleA/PublicSupportTotal509Amt01319731
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt09950
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt09950
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt09950
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt09950
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0322824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0274692
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0246321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0234297
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0251547
IRS990ScheduleA/Total509Grp/TotalAmt01329681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0323536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0276241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0247257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0235351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0252687
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01335072
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08304
IRS990ScheduleD/ExpensesSubtotalAmt0257684
IRS990ScheduleD/RevenueSubtotalAmt0308138
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01162
IRS990ScheduleD/TotalExpensesPerForm990Amt0257684
IRS990ScheduleD/TotalRevenuePerForm990Amt0308138
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0308138
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0257684
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM IS REVIEWED BY THE EXECUTIVE SECRETARY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN LEGION - DEPARTMENT OF WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EXEMPT ORG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 388
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTAGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02408
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt114000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1SET BY AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AMERICAN LEGION DEPT OF WI
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1AMERICAN LEGION DEPT OF WI
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.08$2.05$4.03$2.91$3.51$0.60
2024Summary only. Only limited summary data is available for this year.$4.78$0.16$4.62$2.72$3.22$0.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.79$5.12$3.26$3.93$0.68
2022Summary only. Only limited summary data is available for this year.$5.92$0.12$5.80$2.97$2.29$0.68
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$1.21$3.36$0.29$0.42$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$1.04$3.49$2.79$2.51$0.28
2018Detailed filing. Detailed filing data is available for this year.$3.23$0.02$3.21$3.08$2.58$0.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.02$2.70$2.67$2.55$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$1.05$2.58$2.41$2.67$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.10$2.83$2.31$2.48$0.17
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.12$3.00$2.49$2.51$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.06$0.05$3.02$2.44$2.39$0.06
2012Summary only. Only limited summary data is available for this year.$3.01$0.05$2.96$2.40$2.43$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.05$2.98$2.28