Civic Intelligence

Cornhusker Council #324 Boy Scouts Of

EIN 47-6166482 • 501(c)3 • Walton, NE

Profile

Support the cornhusker council of boy scouts of america, inc.

800 South 120th PO Box 269Walton, NE 68461

www.cornhuskercouncil.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-5.4%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

5th percentile

-51%

Faster revenue growth than 5% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$1,278,993

Down $72,492 (-5.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,278,993

Down $72,492 (-5.4%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin92nd percentile

Revenue

Down

$10,693

Down $10,921 (-51%) from 2023

Expenses

Down

$4,246

Down $457 (-9.7%) from 2023

Net Income

Down

$6,447

Down $10,464 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,542,580Liabilities 2011: $0Net Assets 2011: $1,542,5802011Assets 2012: $1,615,224Liabilities 2012: $0Net Assets 2012: $1,615,2242012Assets 2013: $1,674,789Liabilities 2013: $0Net Assets 2013: $1,674,7892013Assets 2014: $1,651,946Liabilities 2014: $0Net Assets 2014: $1,651,9462014Assets 2015: $1,569,149Liabilities 2015: $0Net Assets 2015: $1,569,1492015Assets 2016: $1,718,607Liabilities 2016: $0Net Assets 2016: $1,718,6072016Assets 2017: $1,931,560Liabilities 2017: $0Net Assets 2017: $1,931,5602017Assets 2018: $1,700,414Liabilities 2018: $0Net Assets 2018: $1,700,4142018Assets 2019: $1,910,512Liabilities 2019: $0Net Assets 2019: $1,910,5122019Assets 2020: $1,659,963Liabilities 2020: $0Net Assets 2020: $1,659,9632020Assets 2022: $1,406,159Liabilities 2022: $0Net Assets 2022: $1,406,1592022Assets 2023: $1,351,485Liabilities 2023: $0Net Assets 2023: $1,351,4852023Assets 2024: $1,278,993Liabilities 2024: $0Net Assets 2024: $1,278,9932024

Highlighted filing

2024

Assets$1,278,993
Liabilities$0
Net Assets$1,278,993
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $3392011Revenue 2012: $78,664Expenses 2012: $482Net Income 2012: $78,1822012Revenue 2013: $771Expenses 2013: $2,547Net Income 2013: -$1,7762013Revenue 2014: -$3,484Expenses 2014: $1,439Net Income 2014: -$4,9232014Revenue 2015: $24,682Expenses 2015: $1,573Net Income 2015: $23,1092015Revenue 2016: $88,869Expenses 2016: $2,021Net Income 2016: $86,8482016Revenue 2017: $284Expenses 2017: $4,130Net Income 2017: -$3,8462017Revenue 2018: -$2,656Expenses 2018: $2,525Net Income 2018: -$5,1812018Revenue 2019: $167,920Expenses 2019: $3,628Net Income 2019: $164,2922019Revenue 2020: -$2,769Expenses 2020: $4,049Net Income 2020: -$6,8182020Revenue 2022: -$2,336Expenses 2022: $3,858Net Income 2022: -$6,1942022Revenue 2023: $21,614Expenses 2023: $4,703Net Income 2023: $16,9112023Revenue 2024: $10,693Expenses 2024: $4,246Net Income 2024: $6,4472024

Highlighted filing

2024

Revenue$10,693
Expenses$4,246
Net Income$6,447
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
$1,278,993
Liabilities
$0
Net assets
$1,278,993
Revenue
$10,693
Expenses
$4,246
Net income
$6,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.01$0.00$0.01
2023Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.02$0.00$0.02
2022Summary only. Only limited summary data is available for this year.$1.41$0.00$1.41$0.00$0.00$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.00$0.00$0.01
2019Summary only. Only limited summary data is available for this year.$1.91$0.00$1.91$0.17$0.00$0.16
2018Summary only. Only limited summary data is available for this year.$1.70$0.00$1.70$0.00$0.00$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.00$1.93$0.00$0.00$0.00
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.09$0.00$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.02$0.00$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$0.08$0.00$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.0
Gross Receipts
$10,693
Mission and Program Overview

Mission

Support the cornhusker council of boy scouts of america, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,337,329$1,260,601▼ $76,728
Cash and Non-Interest-Bearing Accounts$14,156$18,392▲ $4,236
Total Assets$1,351,485$1,278,993▼ $72,492
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,351,485$1,278,993▼ $72,492
Total Net Assets Fund Balance$1,351,485$1,278,993▼ $72,492
Total Liabilities and Net Assets / Fund Balance$1,351,485$1,278,993▼ $72,492

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,351,485$4,000▼ $72,246$3,227$1,278,993
2023$1,406,159$6,000▼ $55,971$3,575$1,351,485
2022$1,645,670-▼ $235,653$2,932$1,406,159
2021$1,659,963$1,000▼ $10,633$3,542$1,645,670
2020$1,910,512$1,000▼ $247,500$2,996$1,659,963
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Jeff JohnsonExecutive DiFT$21,751$21,751

Board Members and Trustees

NameTitle
Jim SmithPresident
Brett HarrisBoard
Brook RushmanBoard
Bruce AbernethyBoard
Chris HoveBoard
Dave YoungBoard
Doug LinemannBoard
Jim DavidsaverBoard
John SalisteanBoard
Leroy SieversBoard
Mark StephensBoard
Mike MunroBoard
Russ VotavaBoard
Scott NelsonBoard
Anthony GoinsAdvisory
David FieldAdvisory
Doug McdanielAdvisory
Fred RickersAdvisory
Jeff NoordhoekAdvisory
Jim HedrickAdvisory
Mark HesserAdvisory
Karen Griffin-sieberCommissioner
Dick KohelImmediate Pa
John WoodrichImmediate Pa
Phillip RushmanOa Lodge CHI
Michelle AustinOfficer
Sam CresslerOfficer
Russ EbkePw District
Peggy NietfeldSf District
Jim BuehlerSv District
Logan OhsTreasurer
Joy CittaVP - Adminis
Neal ClayburnVP - Governa
Angie RushmanVP - Members
Larry HolmesVP - Operati
Chad BrassilVP - Program
Bob StephensVP - Propert
Mark CollinsVP - Risk Ma
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000
Program Service Revenue
$0
Investment Income
$6,693
Other Revenue
$0
All Other Contributions
$4,000
Change in Net Assets
$6,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,246
Total Fundraising Expense$382
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees$3,227$637$382$4,246
Total Functional Expenses$3,227$637$382$4,246
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Chartered organization representatives shall become active members of the local council upon their election or appointment by the chartered organization or community group and upon their being registered by the boy scouts of america as chartered at the annual meeting of the local council by the active members then in office. Regular members of the executive board shall be elected at the annual meeting of the local council.”

Form 990, Page 6, Part VI, Line 7B

“The executive board shall be the governing body of the corporation and shall manage its affairs.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed and approved by management.”

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

“This policy is approved and reinforced at every annual meeting.”

Form 990, Page 6, Part VI, Line 15A

“Compensation committee discusses and approves annually.”

Form 990, Page 6, Part VI, Line 15B

“Compensation committee discusses and approves annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy, and financial statements are available to the public upon request to the scout executive.”

Filing and Contact Details

Filer

Filer Name
Cornhusker Council 324 Boy Scouts
EIN
47-6166482
Phone
4024886020
Address
800 SOUTH 120TH PO BOX 269, WALTON, NE 68461

Signing Officer

Name
Logan Ohs
Title
Treasurer
Phone
4024886020
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Smith
Formed
1918
Legal Domicile
Ne
Voting Board Members
39
Independent Board Members
39
Employees
0

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Preparer
Ryan Bruns
Phone
4024799300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Long term financial stability is the goal for the council's endowment.”

Schedule D, Page 3, Part X

“The council utilizes the provisions of fasb asc 740-10, accounting for uncertain tax positions. The council continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. Management believes that it has the appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 611 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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