Civic Intelligence

Badger Boys State Inc.

990 • Fiscal year 2019 • EIN 39-6097540

Aug 01, 2018 to Jul 31, 2019 • Filed on Jun 11, 2020

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

84th percentile

0.23x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.37x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

63rd percentile

10%

Higher net margin than 63% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

82nd percentile

40%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-9.4%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$452,661

Up $130,083 (+40%) from 2018

Net Assets

Up

$349,042

Up $28,464 (+8.9%) from 2018

Liabilities

Up

$103,619

Up $101,619 (+5081%) from 2018

Revenue

Down

$279,079

Down $29,059 (-9.4%) from 2018

Expenses

Down

$250,615

Down $7,069 (-2.7%) from 2018

Net Income

Down

$28,464

Down $21,990 (-44%) from 2018

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

2019

Assets$452,661
Liabilities$103,619
Net Assets$349,042

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

2019

Revenue$279,079
Expenses$250,615
Net Income$28,464
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jun 11, 2020
Return Version
2018v3.2
Gross Receipts
$288,953
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$290,660$331,127▲ $40,467
Cash and Non-Interest-Bearing Accounts$24,047$110,006▲ $85,959
Inventories for Sale or Use$6,709$11,297▲ $4,588
Land, Buildings, and Equipment, Net$1,162$231▼ $931
Total Assets$322,578$452,661▲ $130,083
Liabilities
Accounts Payable and Accrued Expenses$2,000$103,619▲ $101,619
Total Liabilities$2,000$103,619▲ $101,619
Net Assets / Fund Balance
Unrestricted Net Assets$202,833$207,280▲ $4,447
Temporarily Rstr Net Assets$117,745$141,762▲ $24,017
Total Net Assets Fund Balance$320,578$349,042▲ $28,464
Total Liabilities and Net Assets / Fund Balance$322,578$452,661▲ $130,083

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$231$8,073$8,304
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob BattyChairman
Dale OatmanPresident
Karl StuvengernAmericanism
Jerry LaubyAsst. Exec S
Bill CoshAsst. Treasu
David WischerDept. Comman
Paul WilliamsDeputy Direc
Paul FiskInterim-adju
Bob ShappellMember
Jim KellMember
Jim ReigelMember
Norm BednarekMember
Russell HanseterMember
Steve SorensonMember
John CumicekTreasurer
Mike FeirerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$29,237
Program Service Revenue
$244,300
Investment Income
$568
Other Revenue
$4,974
All Other Contributions
$29,237
Change in Net Assets
$28,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$279,079
Total Revenue per Audited Statements
$279,079
Total Revenue per Form 990
$279,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,615
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
Office Expenses$7,784--$7,784
Fees for Services Accounting-$6,000-$6,000
Information Technology$2,724$481-$3,205
Conferences and Meetings-$2,498-$2,498
Insurance$1,834--$1,834
Other Expenses$1,413$15,541-$1,413
All Other Expenses$937$16-$953
Depreciation Depletion-$931-$931
Total Functional Expenses$225,148$25,467$0$250,615

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$250,615
Total Expenses per Audited Statements$250,615
Total Expenses per Form 990$250,615
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
Paul Fisk
Title
Interim-adjutant
Phone
6087451090
Signed
2020-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Fisk
Formed
1974
Legal Domicile
Wi
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
179

Preparer

Firm
Kerberrose Sc
Address
4211 N LIGHTNING DR, APPLETON, WI 54913
Preparer
Jamie Rosin
Phone
9209930105
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IRS990/OtherExpensesGrp/ProgramServicesAmt21413
IRS990/OtherExpensesGrp/TotalAmt0206647
IRS990/OtherExpensesGrp/TotalAmt115541
IRS990/OtherExpensesGrp/TotalAmt23809
IRS990/OtherExpensesGrp/TotalAmt31413
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PAUL FISK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SPONSORSHIP FEES AND REFUNDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0244300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0244300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt051181
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0712
IRS990/PYOtherExpensesAmt0257684
IRS990/PYOtherRevenueAmt04020
IRS990/PYProgramServiceRevenueAmt0252225
IRS990/PYRevenuesLessExpensesAmt050454
IRS990/PYTotalExpensesAmt0257684
IRS990/PYTotalRevenueAmt0308138
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt028464
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0244300
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0290660
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0331127
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0628
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt051181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt040717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0139356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0568
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0712
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01549
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0936
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01054
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04819
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0244300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0252853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0233975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0234110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0228287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01193525
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt014848
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt018790
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt033638
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0712
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0936
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04819
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0628
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0628
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct00.98850
IRS990ScheduleA/PublicSupportTotal509Amt01366519
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0288385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0322824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0274692
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0246321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0234297
IRS990ScheduleA/Total509Grp/TotalAmt01366519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0288953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0324164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0276241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0247257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0235351
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01371966
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0231
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08073
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08304
IRS990ScheduleD/ExpensesSubtotalAmt0250615
IRS990ScheduleD/RevenueSubtotalAmt0279079
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0231
IRS990ScheduleD/TotalExpensesPerForm990Amt0250615
IRS990ScheduleD/TotalRevenuePerForm990Amt0279079
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0279079
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0250615
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/InvolvedAmt01506
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt115541
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2019Detailed filing. Detailed filing data is available for this year.$4.53$1.04$3.49$2.79$2.51$0.28
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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