Civic Intelligence

Jayhawk Area Council of Boy Scouts

EIN 48-0543748 • 501(c)3 • Topeka, KS

View Organization Page

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 them the values of the scout oath and law.

1020 SE Monroe StTopeka, KS 66612-1110

www.jayhawkcouncil.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.63x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$148,154

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

48th percentile

3.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$9,004,174

Up $306,047 (+3.5%) from 2023

Liabilities

Up

$653,655

Up $57,027 (+9.6%) from 2023

Net Assets

Up

$8,350,519

Up $249,020 (+3.1%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin13th percentile

Revenue

Up

$1,034,137

Up $80,865 (+8.5%) from 2023

Expenses

Up

$1,248,214

Up $13,336 (+1.1%) from 2023

Net Income

Up

-$214,077

Up $67,529 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$15M$10M$5.0M$0Assets 2008: $2,523,181Liabilities 2008: $93,918Net Assets 2008: $2,429,2632008Assets 2010: $7,876,740Liabilities 2010: $105,594Net Assets 2010: $7,771,1462010Assets 2011: $8,442,711Liabilities 2011: $123,077Net Assets 2011: $8,319,6342011Assets 2012: $9,016,732Liabilities 2012: $159,390Net Assets 2012: $8,857,3422012Assets 2013: $9,791,892Liabilities 2013: $101,324Net Assets 2013: $9,690,5682013Assets 2014: $9,856,758Liabilities 2014: $130,250Net Assets 2014: $9,726,5082014Assets 2015: $10,403,393Liabilities 2015: $108,574Net Assets 2015: $10,294,8192015Assets 2016: $9,639,040Liabilities 2016: $81,443Net Assets 2016: $9,557,5972016Assets 2017: $10,211,852Liabilities 2017: $81,570Net Assets 2017: $10,130,2822017Assets 2018: $9,140,686Liabilities 2018: $85,681Net Assets 2018: $9,055,0052018Assets 2019: $9,427,502Liabilities 2019: $61,043Net Assets 2019: $9,366,4592019Assets 2020: $9,569,583Liabilities 2020: $279,624Net Assets 2020: $9,289,9592020Assets 2021: $10,156,710Liabilities 2021: $345,432Net Assets 2021: $9,811,2782021Assets 2022: $8,752,188Liabilities 2022: $417,142Net Assets 2022: $8,335,0462022Assets 2023: $8,698,127Liabilities 2023: $596,628Net Assets 2023: $8,101,4992023Assets 2024: $9,004,174Liabilities 2024: $653,655Net Assets 2024: $8,350,5192024

Highlighted filing

2024

Assets$9,004,174
Liabilities$653,655
Net Assets$8,350,519
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2008: $1,258,9842008Expenses 2010: $1,310,2052010Expenses 2011: $1,288,2702011Expenses 2012: $1,202,0412012Revenue 2013: $1,219,272Expenses 2013: $1,439,009Net Income 2013: -$219,7372013Revenue 2014: $1,277,575Expenses 2014: $1,394,017Net Income 2014: -$116,4422014Revenue 2015: $1,209,720Expenses 2015: $1,391,513Net Income 2015: -$181,7932015Revenue 2016: $1,248,084Expenses 2016: $1,430,517Net Income 2016: -$182,4332016Revenue 2017: $1,472,615Expenses 2017: $1,382,827Net Income 2017: $89,7882017Revenue 2018: $1,345,023Expenses 2018: $1,408,920Net Income 2018: -$63,8972018Revenue 2019: $1,129,859Expenses 2019: $1,403,150Net Income 2019: -$273,2912019Revenue 2020: $738,528Expenses 2020: $1,275,369Net Income 2020: -$536,8412020Revenue 2021: $808,465Expenses 2021: $1,150,301Net Income 2021: -$341,8362021Revenue 2022: $743,877Expenses 2022: $1,074,114Net Income 2022: -$330,2372022Revenue 2023: $953,272Expenses 2023: $1,234,878Net Income 2023: -$281,6062023Revenue 2024: $1,034,137Expenses 2024: $1,248,214Net Income 2024: -$214,0772024

Highlighted filing

2024

Revenue$1,034,137
Expenses$1,248,214
Net Income-$214,077
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,004,174
Liabilities
$653,655
Net assets
$8,350,519
Revenue
$1,034,137
Expenses
$1,248,214
Net income
-$214,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.00$0.65$8.35$1.03$1.25$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.70$0.60$8.10$0.95$1.23$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.75$0.42$8.34$0.74$1.07$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$0.35$9.81$0.81$1.15$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.57$0.28$9.29$0.74$1.28$0.54
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$0.06$9.37$1.13$1.40$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.14$0.09$9.06$1.35$1.41$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$0.08$10.1$1.47$1.38$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.64$0.08$9.56$1.25$1.43$0.18
2015Detailed filing. Detailed filing data is available for this year.$10.4$0.11$10.3$1.21$1.39$0.18
2014Detailed filing. Detailed filing data is available for this year.$9.86$0.13$9.73$1.28$1.39$0.12
2013Detailed filing. Detailed filing data is available for this year.$9.79$0.10$9.69$1.22$1.44$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.02$0.16$8.86$1.20
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.44$0.12$8.32$1.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$0.11$7.77$1.31
2008Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.09$2.43$1.26
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$967,475
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,689,264$1,558,015▼ $131,249
Investments in Publicly Traded Securities$1,093,148$825,027▼ $268,121
Inventories for Sale or Use$127,876$167,879▲ $40,003
Pledges and Grants Receivable$62,063$63,652▲ $1,589
Cash and Non-Interest-Bearing Accounts$26,915$33,402▲ $6,487
Prepaid Expenses and Deferred Charges$17,559$17,676▲ $117
Accounts Receivable$68,557$10,853▼ $57,704
Savings and Temporary Cash Investments-$14-
Total Assets$10,156,710$8,752,188▼ $1,404,522
Other Assets Total$7,071,328$6,075,670▼ $995,658
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,945$329,268▲ $78,323
Other Liabilities$65,239$50,046▼ $15,193
Accounts Payable and Accrued Expenses$22,140$30,715▲ $8,575
Deferred Revenue$7,108$7,113▲ $5
Total Liabilities$345,432$417,142▲ $71,710
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,111,539$6,837,931▼ $1,273,608
Net Assets Without Donor Restrictions$1,699,739$1,497,115▼ $202,624
Total Net Assets Fund Balance$9,811,278$8,335,046▼ $1,476,232
Total Liabilities and Net Assets / Fund Balance$10,156,710$8,752,188▼ $1,404,522

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,210,981$1,828,353$3,039,334
Leasehold Improvements$97,868$594,869$692,737
Equipment-$549,200$549,200
Land$249,166-$249,166
Other Assets Org$-1,001--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,024,196$2,000▲ $275,868-$799,639
2021$984,727$3,000▲ $132,005-$1,024,196
2020$1,024,006$3,000▲ $90,189-$984,727
2019$961,254$4,320▲ $174,764-$1,024,006
2018$1,121,680-▼ $54,703-$961,254
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wayne PancoastScout ExecutFT$113,411$21,997$135,408

Board Members and Trustees

NameTitle
TIMOTHY G O'SHEAPresident
Brad KoehnAdvisory Boa
Bruce BachmanAdvisory Boa
Dale CushinberryAdvisory Boa
Dennis H NelsonAdvisory Boa
Donald a Chubb JrAdvisory Boa
Duane FagerAdvisory Boa
Jerry B Farley PhdAdvisory Boa
John StaufferAdvisory Boa
Richard CrawfordAdvisory Boa
Roger AeschlimanAdvisory Boa
Ron AndersonAdvisory Boa
W Walter Menninger MdAdvisory Boa
Kenneth RoemerCouncil Comm
Bruce ColemanDistrict CHA
James C WaymanDistrict CHA
James LeclairDistrict CHA
Jeff ZeilerDistrict CHA
Aaron ScottExecutive Bo
Allan P TowleExecutive Bo
Angel RomeroExecutive Bo
Brad KraftExecutive Bo
Brandon AldridgeExecutive Bo
Brenda Dietrich PhdExecutive Bo
Chad LoganExecutive Bo
Charles W SexsonExecutive Bo
Clint PattyExecutive Bo
David AstExecutive Bo
Ed EllerExecutive Bo
Eric J StoferExecutive Bo
Fred PattonExecutive Bo
George MaxwellExecutive Bo
Jared HolroydExecutive Bo
Jared RudyExecutive Bo
Jeff WengerExecutive Bo
Kent Palmberg MdExecutive Bo
Larry J ShipmanExecutive Bo
Laura LutzExecutive Bo
Lewis LenardExecutive Bo
Mark WeberExecutive Bo
Matthew R BergmannExecutive Bo
Reed W DavisExecutive Bo
Robert MaxwellExecutive Bo
S Lucky DefriesExecutive Bo
Stan MartindellExecutive Bo
Stephen R Haught DdsExecutive Bo
Tiffany Anderson PhdExecutive Bo
Tony KonradeExecutive Bo
Trevor WohlfordLegal Counse
Nick XidisPast Preside
Robert Faught JrTreasurer
Marvin CokerVP Administr
Vincent CoxVP Endowment
Dan WentlingVP Program
Mark RezacVP Propertie
Andrew KirmerYouth Repres
Revenue and Support

Revenue Composition

Contributions and Grants
$177,064
Program Service Revenue
$89,662
Investment Income
$19,382
Other Revenue
$457,769
All Other Contributions
$177,064
Change in Net Assets
$-330,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,976
Other Expenses$488,049
Total Fundraising Expense$243,153
Grants and Similar Amounts Paid$2,089
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$241,067$20,356$77,543$338,966
Depreciation Depletion$84,741$13,257$31,973$129,971
Current Officers, Directors, Trustees, and Key Employees$63,662$22,920$26,828$113,410
Occupancy$54,931$3,347$10,513$68,791
Other Employee Benefits$35,151$4,425$10,671$50,247
Pension Plan Contributions$31,901$4,005$9,660$45,566
Insurance$38,600$1,933$4,661$45,194
Payroll Taxes$24,864$3,202$7,721$35,787
Payments to Affiliates$30,011--$30,011
Travel$19,396$1,915$4,621$25,932
Fees for Services Accounting$11,793$1,845$4,449$18,087
Interest-$15,809-$15,809
Office Expenses$6,118$469$2,350$8,937
Other Expenses$5,566$654$2,200$8,420
Conferences and Meetings$6,290$295$711$7,296
Grants to Domestic Individuals$2,089--$2,089
All Other Expenses$1,022--$1,022
Total Functional Expenses$735,074$95,887$243,153$1,074,114
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$293,165
Fundraising Direct Expenses$164,664
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$234,007$234,007$148,243$85,764
Special Events$59,158$59,158$16,421$42,737
Total Events$293,165$293,165$164,664$128,501
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$50,046
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, 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, Page 6, Part VI, Line 7B

“Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transacting such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate.”

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

“The board of directors review the return and discuss any questions with the outside cpa firm.”

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

“Every year the board of directors review and approve the compensation of the ceo.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its 990 available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Jayhawk Area Council of Boy Scouts
EIN
48-0543748
Phone
7853548541
Address
1020 SE MONROE ST, TOPEKA, KS 66612-1110

Signing Officer

Name
Wayne Pancoast
Title
Scout Executive/CEO
Phone
7853548541
Signed
2023-11-14

Organization Details

Principal Officer
Wayne Pancoast
Formed
1965
Legal Domicile
Ks
Voting Board Members
56
Independent Board Members
56
Employees
39
Volunteers
1,012

Preparer

Firm
Ssc Advisors Inc
Address
5825 SW 29TH ST STE 101, TOPEKA, KS 66614-2478
Preparer
Brenda Flanagan CPA
Phone
7852724484
Supplemental Narrative

Additional Explanations

Form 990

“The audit was underway but not complete at the 990 filing deadline.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“To provide financial support for the organization's exempt purpose and maintenance of camp properties.”

Schedule D, Page 3, Part X

“The council is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the council's tax-exempt purpose is subject to taxation as unrelated business income. The organization is classified as a public charity and currently has no unrelated business income. The council files its tax return in the federal jurisdiction and follows the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. The council does not believe there are any material uncertain tax positions and, accordingly, has not recognized any liability for unrecognized tax benefits. The council is not aware of any activities that are subject to tax on unrelated business income, excise or other taxes.”

Raw XML AppendixShowing 400 of 923 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022140
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030715
IRS990/AccountsReceivableGrp/BOYAmt068557
IRS990/AccountsReceivableGrp/EOYAmt010853
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt0177064
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01022
IRS990/AllOtherExpensesGrp/TotalAmt01022
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0WAYNE PANCOAST
IRS990/BooksInCareOfDetail/PhoneNum07853548541
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01020 SE MONROE
IRS990/BooksInCareOfDetail/USAddress/CityNm0TOPEKA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd066612
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt026915
IRS990/CashNonInterestBearingGrp/EOYAmt033402
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt026828
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt022920
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063662
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0113410
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt0711
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0295
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06290
IRS990/ConferencesMeetingsGrp/TotalAmt07296
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt058934
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0177064
IRS990/CYGrantsAndSimilarPaidAmt02089
IRS990/CYInvestmentIncomeAmt019382
IRS990/CYOtherExpensesAmt0488049
IRS990/CYOtherRevenueAmt0457769
IRS990/CYProgramServiceRevenueAmt089662
IRS990/CYRevenuesLessExpensesAmt0-330237
IRS990/CYSalariesCompEmpBnftPaidAmt0583976
IRS990/CYTotalExpensesAmt01074114
IRS990/CYTotalFundraisingExpenseAmt0243153
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0743877
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt07108
IRS990/DeferredRevenueGrp/EOYAmt07113
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt031973
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013257
IRS990/DepreciationDepletionGrp/ProgramServicesAmt084741
IRS990/DepreciationDepletionGrp/TotalAmt0129971
IRS990/Desc0COMPREHENSIVE YOUTH PROGRAM FOR BOYS AGED 6 TO 20 AND GIRLS AGED 14 TO 20 WITH EMPHASIS ON PREPARING THEM FOR FUTURE LIFE THROUGH VARIOUS PROGRAM ACTIVITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt08111539
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt06837931
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0735074
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt04449
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01845
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt011793
IRS990/FeesForServicesAccountingGrp/TotalAmt018087
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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