Civic Intelligence

Northeast Iowa Council Boy Scouts

EIN 42-0680414 • 501(c)3 • Dubuque, IA

Profile

The northeast iowa council provides young people with an educational program designed to help them become responsible citizens of good character, physically and mentally fit, with respect for god, country, and fellow man

P O Box 732Dubuque, IA 52004

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$114,851

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

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

Asset Growth

33rd percentile

-1.7%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$4,234,986

Down $74,916 (-1.7%) from 2023

Liabilities

Down

$137,180

Down $24,930 (-15%) from 2023

Net Assets

Down

$4,097,806

Down $49,986 (-1.2%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin46th percentile

Revenue

Down

$954,076

Down $182,383 (-16%) from 2023

Expenses

Down

$926,921

Down $11,378 (-1.2%) from 2023

Net Income

Down

$27,155

Down $171,005 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $2,819,997Liabilities 2011: $100,529Net Assets 2011: $2,719,4682011Assets 2012: $3,162,453Liabilities 2012: $144,625Net Assets 2012: $3,017,8282012Assets 2013: $3,534,214Liabilities 2013: $100,119Net Assets 2013: $3,434,0952013Assets 2014: $3,514,843Liabilities 2014: $128,233Net Assets 2014: $3,386,6102014Assets 2015: $3,451,092Liabilities 2015: $115,533Net Assets 2015: $3,335,5592015Assets 2016: $3,598,909Liabilities 2016: $107,862Net Assets 2016: $3,491,0472016Assets 2017: $3,898,623Liabilities 2017: $123,930Net Assets 2017: $3,774,6932017Assets 2018: $3,791,676Liabilities 2018: $105,991Net Assets 2018: $3,685,6852018Assets 2019: $4,132,714Liabilities 2019: $159,906Net Assets 2019: $3,972,8082019Assets 2020: $4,195,310Liabilities 2020: $115,732Net Assets 2020: $4,079,5782020Assets 2021: $4,583,128Liabilities 2021: $146,270Net Assets 2021: $4,436,8582021Assets 2022: $4,132,775Liabilities 2022: $178,861Net Assets 2022: $3,953,9142022Assets 2023: $4,309,902Liabilities 2023: $162,110Net Assets 2023: $4,147,7922023Assets 2024: $4,234,986Liabilities 2024: $137,180Net Assets 2024: $4,097,8062024

Highlighted filing

2024

Assets$4,234,986
Liabilities$137,180
Net Assets$4,097,806
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.5M$1.0M$500K$0Revenue 2011: $859,051Expenses 2011: $773,678Net Income 2011: $85,3732011Revenue 2012: $1,072,839Expenses 2012: $850,986Net Income 2012: $221,8532012Revenue 2013: $1,227,088Expenses 2013: $862,673Net Income 2013: $364,4152013Revenue 2014: $929,989Expenses 2014: $879,763Net Income 2014: $50,2262014Revenue 2015: $838,781Expenses 2015: $810,295Net Income 2015: $28,4862015Revenue 2016: $1,037,493Expenses 2016: $845,858Net Income 2016: $191,6352016Revenue 2017: $989,222Expenses 2017: $855,208Net Income 2017: $134,0142017Revenue 2018: $861,973Expenses 2018: $814,757Net Income 2018: $47,2162018Revenue 2019: $1,315,621Expenses 2019: $819,205Net Income 2019: $496,4162019Revenue 2020: $746,175Expenses 2020: $688,173Net Income 2020: $58,0022020Revenue 2021: $1,142,455Expenses 2021: $808,828Net Income 2021: $333,6272021Revenue 2022: $1,373,546Expenses 2022: $896,184Net Income 2022: $477,3622022Revenue 2023: $1,136,459Expenses 2023: $938,299Net Income 2023: $198,1602023Revenue 2024: $954,076Expenses 2024: $926,921Net Income 2024: $27,1552024

Highlighted filing

2024

Revenue$954,076
Expenses$926,921
Net Income$27,155
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,234,986
Liabilities
$137,180
Net assets
$4,097,806
Revenue
$954,076
Expenses
$926,921
Net income
$27,155
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.14$4.10$0.95$0.93$0.03
2023Summary only. Only limited summary data is available for this year.$4.31$0.16$4.15$1.14$0.94$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.18$3.95$1.37$0.90$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.15$4.44$1.14$0.81$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.12$4.08$0.75$0.69$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.16$3.97$1.32$0.82$0.50
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.11$3.69$0.86$0.81$0.05
2017Summary only. Only limited summary data is available for this year.$3.90$0.12$3.77$0.99$0.86$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.11$3.49$1.04$0.85$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.45$0.12$3.34$0.84$0.81$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.51$0.13$3.39$0.93$0.88$0.05
2013Summary only. Only limited summary data is available for this year.$3.53$0.10$3.43$1.23$0.86$0.36
2012Summary only. Only limited summary data is available for this year.$3.16$0.14$3.02$1.07$0.85$0.22
2011Summary only. Only limited summary data is available for this year.$2.82$0.10$2.72$0.86$0.77$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 26, 2025
Return Version
2024v5.2
Gross Receipts
$1,371,243
Mission and Program Overview

Mission

The northeast iowa council provides young people with an educational program designed to help them become responsible citizens of good character, physically and mentally fit, with respect for god, country, and fellow man

The organization provides young people with an educational program designed to (cont. On schedule o) help them become responsible citizens of good character, physically and mentally fit, with respect for god, country, and fellow man

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,313,110$2,518,974▲ $205,864
Land, Buildings, and Equipment, Net$1,133,195$1,089,326▼ $43,869
Cash and Non-Interest-Bearing Accounts$747,642$485,343▼ $262,299
Prepaid Expenses and Deferred Charges$11,496$44,159▲ $32,663
Inventories for Sale or Use$43,000$40,716▼ $2,284
Pledges and Grants Receivable-$10,667-
Total Assets$4,309,902$4,234,986▼ $74,916
Other Assets Total$61,459$45,801▼ $15,658
Liabilities
Other Liabilities$148,383$79,376▼ $69,007
Deferred Revenue$9,090$50,935▲ $41,845
Accounts Payable and Accrued Expenses$4,637$6,869▲ $2,232
Total Liabilities$162,110$137,180▼ $24,930
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,055,229$2,085,181▲ $29,952
Net Assets Without Donor Restrictions$2,092,563$2,012,625▼ $79,938
Total Net Assets Fund Balance$4,147,792$4,097,806▼ $49,986
Total Liabilities and Net Assets / Fund Balance$4,309,902$4,234,986▼ $74,916

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$849,603$1,140,069$1,989,672
Equipment$84,328$318,459$402,787
Land$155,395-$155,395
Other Securities$2,069,421--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,116,002$575▲ $59,222$80,229$2,095,570
2023$1,890,627$1,100▲ $280,885$56,610$2,116,002
2022$2,385,750$16,592▲ $210,976$44,317$1,890,627
2021$2,086,041$5,865▲ $401,532$107,688$2,385,750
2020$1,864,963$3,700▲ $271,318$53,940$2,086,041
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carl BobisScout ExecutiveFT$114,851$114,851

Board Members and Trustees

NameTitle
Aaron SeierBoard Member
Adam KillionBoard Member
Bill StraussBoard Member
Brock EvenBoard Member
Greg GortonBoard Member
Joe MesserichBoard Member
John GileBoard Member
Leo HickieBoard Member
Michael CoyleBoard Member
Mike PortzenBoard Member
Rob ReinertBoard Member
Tim ParkBoard Member
Tom FlynnBoard Member
Tom KlausBoard Member
Tom RauenBoard Member
Bruce HallahanBoard Member/council Commi
Wendy ScardinoBoard Member/council Presi
David McelroyBoard Member/district Chai
Tom SinclairBoard Member/district Chai
Matt TompkinsBoard Member/immediate Pas
Kevin EipperleBoard Member/nominating Ch
Chad WagenerBoard Member/treasurer
Peter ArlingBoard Member/VP Administra
Deb SiegworthBoard Member/VP Fund Devel
Dave WagnerBoard Member/VP Member at Lar
Steven RoederBoard Member/VP Member at Lar
Rick LeuteBoard Member/VP Outdoor Ad
Brian PrestonBoard Member/VP Properties
Adam MoorePast Board Member
Connie LambropoulosPast Board Member
Jack SchmidPast Board Member
John BernauPast Board Member
Mantea SchmidPast Board Member
Mark KilgorePast Board Member
Mike LambertPast Board Member
Robin McenanyPast Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$345,748
Program Service Revenue
$188,738
Investment Income
$156,642
Other Revenue
$262,948
All Other Contributions
$142,719
Change in Net Assets
$27,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$945,184
Revenue Not Reported on Financial Statements
$8,892
Revenue Not Reported on Form 990
$-56,243
Other Revenue Adjustments
$-8,750
Total Revenue per Audited Statements
$888,941
Total Revenue per Form 990
$954,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$478,638
Other Expenses$448,283
Total Fundraising Expense$76,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,305$23,696$14,308$267,309
Current Officers, Directors, Trustees, and Key Employees$98,309$10,395$6,147$114,851
Office Expenses$79,863$2,391$7,056$89,310
Depreciation Depletion$68,808$389$233$69,430
Other Employee Benefits$54,921$6,538$3,923$65,382
Fees for Services Other$29,866$16,973$13,822$60,661
Occupancy$36,579$12,671-$49,250
Insurance$27,751$3,157$689$31,597
Payroll Taxes$26,792$2,690$1,614$31,096
Travel$20,827$1,873$1,124$23,824
Fees for Service Investment Mgmnt Fees-$17,642-$17,642
Other Expenses$8,978$969$1,662$8,978
Conferences and Meetings$6,726$535$321$7,582
All Other Expenses$1,000$3,360-$4,360
Total Functional Expenses$742,471$107,466$76,984$926,921

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$938,927
Total Expenses per Form 990$926,921
Expenses per Audited Statements$909,279
Expenses Not Reported on Form 990$29,648
Expenses Not Reported on Financial Statements$17,642
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,049
Fundraising Gross Income$34,049
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outings$68,227$23,920$1,300$22,620
Eagle Brunch$26,093$5,406-$5,406
Total Events$118,600$34,049$35,021$-972
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Accounts$67,908
Operating Lease Liability$11,468
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jack schmid and mantea schmid have a family relationship.”

Form 990, Part VI, Section A, Line 6

“Active members may elect the members of the governing body and approve significant decisions of the governing body.”

Form 990, Part VI, Section A, Line 7A

“Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.”

Form 990, Part VI, Section A, Line 7B

“Active members may vote at the annual meeting to receive or approve financial statements as of the close of its most recent complete fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including, but not limited to, whether to merge with another council or councils.”

Form 990, Part VI, Section B, Line 11B

“The independent auditor assists with the preparation of the form 990. The draft 990 is then routed to the council's bookkeeper and scout executive for review and approval. Once the 990 is approved by management, a copy is sent to the board of directors for review, approval, and filing.”

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

“Board members are required to submit a document stating if conflicts of interest exist, and they are not allowed to vote on matters where a conflict exists.”

Form 990, Part VI, Section B, Line 15A

“The board of directors review various salary surveys to determine the scout executive's salary. Once the amount is determined, the salary is formally approved in the executive committee minutes.”

Form 990, Part VI, Section C, Line 19

“A written or telephone request must be made to the scout executive. A nominal copy charge will be billed if copies are requested.”

Filing and Contact Details

Filer

Filer Name
Northeast Iowa Council Boy Scouts
EIN
42-0680414
Phone
5635564343
Address
P O BOX 732, DUBUQUE, IA 52004

Signing Officer

Name
Carl Bobis
Title
Scout Executive
Phone
5635564343
Signed
2025-09-26
Discuss with paid preparer
No

Organization Details

Principal Officer
Carl Bobis
Formed
1917
Legal Domicile
Ia
Voting Board Members
28
Independent Board Members
28
Employees
40
Volunteers
1,869

Preparer

Firm
O'CONNOR BROOKS & CO PC
Address
PO BOX 743, DUBUQUE, IA 52004-0743
Preparer
James W Hannan CPA
Phone
5635827224
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Decrease in value of split interest agreements -4,154. Charter and national fee -20,898.”

FORM 990, PART XII, LINE 2C:

“No change from prior year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of charitable gift annuities”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Realized loss on sale of fixed assets”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Charter and national service fee realized loss on sale of fixed assets”

PART V; LINE 4

“The organization's endowment is used to preserve the longevity of the council's assets and to support current operations through the use of investment income”

PART X; LINE 2

“The organization does not have a liability for uncertain tax positions”

Raw XML AppendixShowing 400 of 796 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES YOUNG PEOPLE WITH AN EDUCATIONAL PROGRAM DESIGNED TO (CONT. ON SCHEDULE O) HELP THEM BECOME RESPONSIBLE CITIZENS OF GOOD CHARACTER, PHYSICALLY AND MENTALLY FIT, WITH RESPECT FOR GOD, COUNTRY, AND FELLOW MAN
IRS990/AllOtherContributionsAmt0142719
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IRS990/AllOtherExpensesGrp/TotalAmt04360
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05635564343
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 732
IRS990/BooksInCareOfDetail/USAddress/CityNm0DUBUQUE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
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IRS990/Desc0THE NE IOWA COUNCIL SERVES INDIVIDUALS IN THE AGE RANGES OF KINDERGARTEN THROUGH 20 IN FOUR COUNTIES IN IOWA WHICH ARE DUBUQUE, DELAWARE, CLAYTON, AND ALLAMAKEE. THE ORGANIZATION'S MISSION IS ACCOMPLISHED THROUGH EDUCATIONAL PROGRAMS CONDUCTED AT CAMP KLAUS AND OTHER LOCATIONS IN THE LOCAL COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt33BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt34BOARD MEMBER
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