Civic Intelligence

Scouting-USA

990 • Fiscal year 2023 • EIN 47-3253346

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

6202 Bloomington RoadFort Snelling, MN 55111

(612) 261-2300

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.67x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

8.13x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

11th percentile

-24%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$422,557

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 36.5% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

23rd percentile

-1.8%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

1.9%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Down

$13,934,443

Down $258,745 (-1.8%) from 2022

Net Assets

Down

$4,538,460

Down $280,065 (-5.8%) from 2022

Liabilities

Up

$9,395,983

Up $21,320 (+0.2%) from 2022

Revenue

Up

$1,156,416

Up $21,224 (+1.9%) from 2022

Expenses

Up

$1,436,481

Up $21,008 (+1.5%) from 2022

Net Income

Up

-$280,065

Up $216 (+0.1%) from 2022

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2015: $0Liabilities 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $12,924,675Liabilities 2017: $12,639,656Net Assets 2017: $285,0192017Assets 2018: $15,230,288Liabilities 2018: $9,289,379Net Assets 2018: $5,940,9092018Assets 2019: $14,970,703Liabilities 2019: $9,310,700Net Assets 2019: $5,660,0032019Assets 2020: $14,711,321Liabilities 2020: $9,332,021Net Assets 2020: $5,379,3002020Assets 2021: $14,452,148Liabilities 2021: $9,353,342Net Assets 2021: $5,098,8062021Assets 2022: $14,193,188Liabilities 2022: $9,374,663Net Assets 2022: $4,818,5252022Assets 2023: $13,934,443Liabilities 2023: $9,395,983Net Assets 2023: $4,538,4602023Assets 2024: $13,652,232Liabilities 2024: $0Net Assets 2024: $13,652,2322024

Highlighted filing

2023

Assets$13,934,443
Liabilities$9,395,983
Net Assets$4,538,460

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $457,274Expenses 2017: $131,136Net Income 2017: $326,1382017Revenue 2018: $6,304,655Expenses 2018: $648,765Net Income 2018: $5,655,8902018Revenue 2019: $1,073,984Expenses 2019: $1,354,890Net Income 2019: -$280,9062019Revenue 2020: $1,093,984Expenses 2020: $1,374,687Net Income 2020: -$280,7032020Revenue 2021: $1,114,385Expenses 2021: $1,394,879Net Income 2021: -$280,4942021Revenue 2022: $1,135,192Expenses 2022: $1,415,473Net Income 2022: -$280,2812022Revenue 2023: $1,156,416Expenses 2023: $1,436,481Net Income 2023: -$280,0652023Revenue 2024: $373,259Expenses 2024: $660,858Net Income 2024: -$287,5992024

Highlighted filing

2023

Revenue$1,156,416
Expenses$1,436,481
Net Income-$280,065
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$1,156,416
Mission and Program Overview

Mission

Build leadership center to be used to further northern star council's strategic commitment to bringing the scouting experience to the broader community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,707,767$13,406,497▼ $301,270
Rtn Earn Endowment Incm Other Fnds$4,818,525$4,538,460▼ $280,065
Accounts Receivable$429,463$514,488▲ $85,025
Cash and Non-Interest-Bearing Accounts$55,958$13,458▼ $42,500
Total Assets$14,193,188$13,934,443▼ $258,745
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,374,663$9,395,983▲ $21,320
Total Liabilities$9,374,663$9,395,983▲ $21,320
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,818,525$4,538,460▼ $280,065
Total Liabilities and Net Assets / Fund Balance$14,193,188$13,934,443▼ $258,745

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,406,497$1,656,983$15,063,480
Compensation and Service Providers

Employees

NameTitleOtherTotal
Paula MillerCFO Thru 7/2$121,257$121,257
Doug ParishCFO - Relate$86,743$86,743

Board Members and Trustees

NameTitle
Alan BernickPresident
Charles HuntleyDirector
Chris TashjianDirector
Hugh GwinDirector
John PattersonDirector
Paul McginnisDirector
John AndrewsSecretary
Bill BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,984
Program Service Revenue
$1,082,432
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-280,065

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$73,984Cost
Total Noncash Contributions1$73,984-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$997,407
Other Expenses$439,074
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$997,407--$997,407
Depreciation Depletion$301,269--$301,269
Interest$137,805--$137,805
Total Functional Expenses$1,436,481$0$0$1,436,481
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern Star Council Boy Scouts OFort Snelling, MN3To Provide Financial$997,407
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
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
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, Page 6, Part VI, Line 11B

Northern star council's audit committee has authority to approve 990

Form 990, Page 6, Part VI, Line 12C

Each year the board members are asked to review and sign the conflict of interest policy. These are reviewed by the secretary of the board of directors and any potential conflicts are discussed. To date, the council has not experienced any conflicts that could not be addressed.

Form 990, Page 6, Part VI, Line 19

Available at northern star council, bsa office

Filing and Contact Details

Filer

Filer Name
Scouting-usa
EIN
47-3253346
Phone
6122612300
Address
6202 BLOOMINGTON ROAD, FORT SNELLING, MN 55111

Signing Officer

Name
John Andrews
Title
Secretary
Phone
6122612300
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Bernick
Formed
2015
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Boyum & Barenscheer Pllp
Address
3050 METRO DR STE 200, MINNEAPOLIS, MN 55425-1547
Preparer
Becky L Gibbs
Phone
9528544244
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Scouting-usa is exempt from federal income tax under section 501(c)(3) of the irc. Scouting/usa has been classified as a supporting organizations of the council, as defined by the irc. The organization's federal and state tax filings for 2020-2022 are open for examination by the internal revenue service and state taxing authorities.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCOUTING-USA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC. SCOUTING/USA HAS BEEN CLASSIFIED AS A SUPPORTING ORGANIZATIONS OF THE COUNCIL, AS DEFINED BY THE IRC. THE ORGANIZATION'S FEDERAL AND STATE TAX FILINGS FOR 2020-2022 ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013406497
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0997407
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FINANCIAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NORTHERN STAR COUNCIL BOY SCOUTS O
IRS990ScheduleI/RecipientTable/RecipientEIN0203000282
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06202 BLOOMINGTON ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FORT SNELLING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd055111
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0378129
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt039600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt04828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN ANDREWS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0422557
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FEES PD BY RELA
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0COST
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt073984
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0THE NUMBER IN COLUMN (B) IS THE NUMBER OF CONTRIBUTIONS.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NORTHERN STAR COUNCIL'S AUDIT COMMITTEE HAS AUTHORITY TO APPROVE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE BOARD MEMBERS ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. THESE ARE REVIEWED BY THE SECRETARY OF THE BOARD OF DIRECTORS AND ANY POTENTIAL CONFLICTS ARE DISCUSSED. TO DATE, THE COUNCIL HAS NOT EXPERIENCED ANY CONFLICTS THAT COULD NOT BE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE AT NORTHERN STAR COUNCIL, BSA OFFICE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NORTHERN S
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTHERN STAR COUNCIL BOY SCOUTS O
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1INDIANHEAD SCOUT CAMPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2NORTHERN STAR COUNCIL TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0203000282
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1391742316
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2416136642
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt03
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt13
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt23
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROGRAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1WI CAMPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt212B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06202 BLOOMINGTON ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1186 ANDERSEN SCOUT CAMP TRAIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt26202 BLOOMINGTON ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FORT SNELLING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HOULTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2FORT SNELLING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd154082
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd255111
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt073984
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11082432
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2997407
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NORTHERN STAR COUNCIL BSA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NORTHERN STAR COUNCIL BSA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2NORTHERN STAR COUNCIL BSA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt014193188
IRS990/TotalAssetsEOYAmt013934443
IRS990/TotalAssetsGrp/BOYAmt014193188
IRS990/TotalAssetsGrp/EOYAmt013934443
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt073984
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01436481
IRS990/TotalFunctionalExpensesGrp/TotalAmt01436481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09374663
IRS990/TotalLiabilitiesEOYAmt09395983
IRS990/TotalLiabilitiesGrp/BOYAmt09374663

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