Civic Intelligence

Michigan Crossroads Council Inc Boy Scouts of America

EIN 45-4003240 • 501(c)3 • Eagle, MI

Profile

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetimes by instilling in the values of the scout oath and law.

14258 Michigan StreetEagle, MI 48822

michiganscouting.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.07x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.22x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

62nd percentile

9.6%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$416,065

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

15th percentile

-4.0%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

3.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$52,938,308

Down $2,202,661 (-4.0%) from 2023

Liabilities

Down

$3,625,492

Down $2,447,011 (-40%) from 2023

Net Assets

Up

$49,312,816

Up $244,350 (+0.5%) from 2023

Revenue

Up

$16,387,455

Up $505,907 (+3.2%) from 2023

Expenses

Down

$14,818,477

Down $546,235 (-3.6%) from 2023

Net Income

Up

$1,568,978

Up $1,052,142 (+204%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0-$20MAssets 2012: $73,496Liabilities 2012: $0Net Assets 2012: $73,4962012Assets 2013: $6,692,765Liabilities 2013: $6,811,278Net Assets 2013: -$118,5132013Assets 2014: $59,271,850Liabilities 2014: $3,804,292Net Assets 2014: $55,467,5582014Assets 2015: $60,794,428Liabilities 2015: $5,572,642Net Assets 2015: $55,221,7862015Assets 2016: $60,914,702Liabilities 2016: $6,163,297Net Assets 2016: $54,751,4052016Assets 2017: $64,453,201Liabilities 2017: $5,987,078Net Assets 2017: $58,466,1232017Assets 2018: $59,049,718Liabilities 2018: $5,811,476Net Assets 2018: $53,238,2422018Assets 2019: $64,888,413Liabilities 2019: $6,593,651Net Assets 2019: $58,294,7622019Assets 2020: $65,120,896Liabilities 2020: $16,887,533Net Assets 2020: $48,233,3632020Assets 2021: $71,363,893Liabilities 2021: $17,697,692Net Assets 2021: $53,666,2012021Assets 2022: $58,279,488Liabilities 2022: $12,277,602Net Assets 2022: $46,001,8862022Assets 2023: $55,140,969Liabilities 2023: $6,072,503Net Assets 2023: $49,068,4662023Assets 2024: $52,938,308Liabilities 2024: $3,625,492Net Assets 2024: $49,312,8162024

Highlighted filing

2024

Assets$52,938,308
Liabilities$3,625,492
Net Assets$49,312,816

Operations Trend

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

$30M$20M$10M$0-$10M-$20MExpenses 2012: $498,3602012Revenue 2013: $17,742,489Expenses 2013: $18,466,088Net Income 2013: -$723,5992013Revenue 2014: $17,409,628Expenses 2014: $17,664,091Net Income 2014: -$254,4632014Revenue 2015: $19,153,558Expenses 2015: $18,361,679Net Income 2015: $791,8792015Revenue 2016: $17,123,176Expenses 2016: $18,270,445Net Income 2016: -$1,147,2692016Revenue 2017: $18,252,128Expenses 2017: $18,187,398Net Income 2017: $64,7302017Revenue 2018: $14,981,802Expenses 2018: $16,767,687Net Income 2018: -$1,785,8852018Revenue 2019: $19,943,707Expenses 2019: $17,619,710Net Income 2019: $2,323,9972019Revenue 2020: $8,622,443Expenses 2020: $20,382,008Net Income 2020: -$11,759,5652020Revenue 2021: $15,073,445Expenses 2021: $12,261,250Net Income 2021: $2,812,1952021Revenue 2022: $12,313,831Expenses 2022: $13,412,633Net Income 2022: -$1,098,8022022Revenue 2023: $15,881,548Expenses 2023: $15,364,712Net Income 2023: $516,8362023Revenue 2024: $16,387,455Expenses 2024: $14,818,477Net Income 2024: $1,568,9782024

Highlighted filing

2024

Revenue$16,387,455
Expenses$14,818,477
Net Income$1,568,978

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$78,930,112
Mission and Program Overview

Mission

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

Boy Scouts of America prioritized making Scouts more accessible to youth from all backgrounds. Michigan Crossroads Council supported new volunteer leaders, created innovative engagement opportunities for units, and provided scholarships that enabled youth in need to have their own camping adventures with other Scouts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$789,271$18,342,617▲ $17,553,346
Land, Buildings, and Equipment, Net$17,055,510$15,339,924▼ $1,715,586
Investments in Publicly Traded Securities$26,917,221$10,893,831▼ $16,023,390
Investments Other Securities$3,218,619$2,438,029▼ $780,590
Cash and Non-Interest-Bearing Accounts$1,999,706$1,381,660▼ $618,046
Pledges and Grants Receivable$1,613,623$1,370,366▼ $243,257
Accounts Receivable$546,917$555,934▲ $9,017
Inventories for Sale or Use$429,296$423,123▼ $6,173
Prepaid Expenses and Deferred Charges$573,037$251,106▼ $321,931
Total Assets$55,140,969$52,938,308▼ $2,202,661
Other Assets Total$1,997,769$1,941,718▼ $56,051
Liabilities
Other Liabilities$5,596,959$2,983,997▼ $2,612,962
Accounts Payable and Accrued Expenses$127,338$402,963▲ $275,625
Deferred Revenue$348,206$238,532▼ $109,674
Total Liabilities$6,072,503$3,625,492▼ $2,447,011
Net Assets / Fund Balance
Net Assets With Donor Restrictions$24,976,746$25,951,776▲ $975,030
Net Assets Without Donor Restrictions$24,091,720$23,361,040▼ $730,680
Total Net Assets Fund Balance$49,068,466$49,312,816▲ $244,350
Total Liabilities and Net Assets / Fund Balance$55,140,969$52,938,308▼ $2,202,661

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,321,091$11,168,087$21,489,178
Equipment$1,350,313$6,367,016$7,717,329
Other Land Buildings$1,445,913$6,249,285$7,695,198
Land$1,662,000-$1,662,000
Leasehold Improvements$560,607$576,317$1,136,924

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$28,279,171$214,094▲ $3,300,469$1,333,735$30,459,999
2023$29,528,513$1,910,327▲ $6,570,999$9,730,668$28,279,171
2022$40,033,269$849,002▼ $9,993,398$1,360,360$29,528,513
2021$35,828,252$361,516▲ $5,455,349$1,611,848$40,033,269
2020$34,303,559$639,406▲ $1,683,047$797,760$35,828,252
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald ShepardChief Executive OfficerFT$372,800$43,265$416,065
Vic PoolerMajor Gifts DirectorFT$233,923$35,289$269,212
Aaron GachChief Revenue OfficerFT$208,722$28,721$237,443
Gary GilgerChief Operations OfficerFT$198,821$17,456$216,277
Christopher HopkinsChief Information OfficerFT$132,508$22,251$154,759
Ricky Loudin EndedControllerFT$133,382$21,331$154,713
Denver LaabsDevelopment OfficerFT$107,608$20,824$128,432

Board Members and Trustees

NameTitle
Greg VienerAudit Chair (Appointed)
David Ellis EndedChair Emeritus Div B
Laurie ChampionDevelopment and Learning Chair
Lonnie HerringtonDivision Board Chair
Rod ByrneDivision Board Chair
Jim RademakerDivision Camping Promotions Chair
Rachel NewillDivision Camping Promotions Chair
Michael BaitingerDivision Communications/Marketing Co-Chair
Phil EmmaDivision Communications/Marketing Co-Chair
Dean NowickiDivision Development Chair
John SchuringDivision Development Chair
Dr Jennifer SankerDivision District Operations Chair
David TischlerDivision Membership Chair
Dr Martin BurgDivision Membership Chair
Beth PalingDivision Program Chair
Scott GainesDivision Program Chair
Chuck CoutteauDivision Volunteer Engagement Chair
Dr Frank SpragueDivision Volunteer Engagement Chair
Raymond DavisLegal Committee Chair
Tim EkolaMCC Board Chair
Eddie TadlockMCC Business Development Chair
Michael SulgroveMCC Camping Promotions Chair
Bob PlishkaMCC Communications/Marketing Chair
Nat LoveMCC Development Chair
Mike FosterMCC Enterprise Risk Management Chair
Randy TischMCC Investment Chair
Don UffordMCC Membership Chair
John SavageMCC Operations Chair
Sarah WitgenMCC Program Chair
Chris EdgarPast PF Division Chair
Dennis CurtisVolunteer Engagement Chair
Ryan ShorkVenturing President (Youth)
Bernard GerberBoard Member
Bruce McClintickBoard Member
Bruce McCreaBoard Member
Bruce YoungBoard Member
Chuck TruzaBoard Member
David Gregory EndedBoard Member
Dick NorthrupBoard Member
Dr Stephen HarshBoard Member
Dr Tim Johnson MD EndedBoard Member
Frank NovakowskiBoard Member
James HuttenlocherBoard Member
James Smithwick EndedBoard Member
Jason AllenBoard Member
Jay SherwoodBoard Member
Jim TraskBoard Member
Jim VanderRoestBoard Member
John FoxBoard Member
Kevin WillBoard Member
Marianne SimancekBoard Member
Mark BentleyBoard Member
Mark Tillman EndedBoard Member
Matt Baldwin EndedBoard Member
Michael ThorpBoard Member
Mike BoggsBoard Member
Mike Peterson EndedBoard Member
Mike WeberBoard Member
Patrick ParkerBoard Member
Paul KellyBoard Member
Rich MaikeBoard Member
Richie SandsBoard Member
Roy MoreBoard Member
Scott BednasBoard Member
Scott WauldronBoard Member
Steve HarrisBoard Member
Bill Nowling EndedDiv VP Comm/Mark
Tyler Lecceadone EndedDiv VP Comm/Mark
Aaron ToddDivision Commissioner
Dave BergerDivision Commissioner
Ryan PowerDivision Treasurer
Tom McGinnisDivision Treasurer
John GowerDivision VP District Operations
Steve FosterMCC Commissioner
Randy VanAntwerpMCC Treasurer
Dave Laabs EndedMCC VP Ent. Risk Mgt
Joseph Kulwicki EndedMCC VP Program
Jason BabbOA Mishigami Lodge Chief
Revenue and Support

Revenue Composition

Contributions and Grants
$5,245,943
Program Service Revenue
$3,296,317
Investment Income
$4,149,419
Other Revenue
$3,695,776
All Other Contributions
$1,864,097
Change in Net Assets
$1,568,978

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles2$19,000Fair Market Value
Other Non Cash Contri Table17$17,296Fair Market Value
Boats and Planes8$11,701Fair Market Value
Other Non Cash Contri Table6$5,270Fair Market Value
Drugs and Medical Supplies5$3,017Fair Market Value
Collectibles2$1,768Fair Market Value
Total Noncash Contributions40$58,052-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,616,175
Other Expenses$6,060,003
Total Fundraising Expense$671,277
Grants and Similar Amounts Paid$142,299
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,899,584$213,101$257,562$5,370,247
Current Officers, Directors, Trustees, and Key Employees$967,422$435,280$45,767$1,448,469
Occupancy$1,086,663$63,002$34,406$1,184,071
Depreciation Depletion$1,052,913$53,633$26,816$1,133,362
Office Expenses$1,070,595$17,787$24,781$1,113,163
Travel$590,466$48,243$28,959$667,668
Other Employee Benefits$564,977$57,331$42,331$664,639
Pension Plan Contributions$507,124$36,730$39,263$583,117
Payroll Taxes$475,613$49,393$24,697$549,703
Conferences and Meetings$179,222$9,398$37,518$226,138
Insurance$209,406$5,447$2,724$217,577
Payments to Affiliates$204,000--$204,000
Fees for Services Other$148,976$5,878$8,258$163,112
Grants to Domestic Individuals$142,299--$142,299
Advertising$76,810$7,046$863$84,719
Fees for Services Accounting-$54,900-$54,900
Fees for Service Investment Mgmnt Fees-$31,106-$31,106
Other Expenses$9,299$1,361$680$11,340
Total Functional Expenses$13,002,658$1,144,542$671,277$14,818,477
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$461,181
Fundraising Gross Income$286,234
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clays and Golf Outing$374,600-$12,731-
Building Connections$264,150$4,250$7,570$-3,320
Total Events$1,925,486$286,234$461,181$-174,947
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$1,551,373
Custodial Accounts$1,432,624
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The Form 990 is presented to the Board of Directors for review prior to filing with the IRS.

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

Each employee is asked to sign and return Conflicts of Interest. Any employee whose actions or interests violate the this is subject to termination on that account alone, if such is determined to be in the best interest of the movement.

Form 990, Part VI, Section B, line 15

The CEO's compensation is suggested by the Council President and approved by the compensation committee. The board and compensation committee approves the compensation based on ranges set by National Boy Scouts of America for officers.

Form 990, Part VI, Section C, line 19

Documents are available on request.

Filing and Contact Details

Filer

Filer Name
Michigan Crossroads Council Inc
EIN
45-4003240
Phone
5179404210
Address
14258 Michigan Street, Eagle, MI 48822

Signing Officer

Name
Donald Shepard Jr
Title
CEO
Phone
5179404093
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Shepard Jr
Formed
2012
Legal Domicile
Mi
Voting Board Members
66
Independent Board Members
66
Employees
331
Volunteers
11,146

Preparer

Firm
Yeo & Yeo Pc
Address
880 W Long Lake Road Suite 400, Troy, MI 48098
Preparer
Michael L Rolka
Phone
2482390900
Raw XML AppendixShowing 400 of 1,491 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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IRS990/ActivityOrMissionDesc0Boy Scouts of America prioritized making Scouts more accessible to youth from all backgrounds. Michigan Crossroads Council supported new volunteer leaders, created innovative engagement opportunities for units, and provided scholarships that enabled youth in need to have their own camping adventures with other Scouts.
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IRS990/Desc0MCC offers seven different camping experiences across Michigan. Cole Canoe Base offers 1,489 acres of wilderness where Scouts can go on a hike and canoe across the Rifle River. Scouts can opt to go horseback riding at the D-Bar-A Scout Ranch. The Gerber Scout Reservation provides a dynamic Scouting experience. Camp Rotary offers premier target ranges, climbing and rappelling, waterfront activities, with a camaraderie-building atmosphere. Camp Teetonkah is home to the oldest Scout campsite in the country. Scouts can also travel to Mackinaw City where they will learn sailboat handling, steering, navigation, marine safety and crusing techniques. Adventure Point Day Camp offers a climbing wall, zipline, obstacle course, and archery.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8420824
IRS990/Form990PartVIISectionAGrp/PersonNm0Tim Ekola
IRS990/Form990PartVIISectionAGrp/PersonNm1Rod Byrne
IRS990/Form990PartVIISectionAGrp/PersonNm2Lonnie Herrington

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