Civic Intelligence

Del-Mar-VA Council Inc

EIN 51-0065733 • 501(c)3 • Dover, DE

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Profile

It is the mission of the boy scouts of america and del-mar-va council 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.

1910 Baden Powell WayDover, DE 19904

www.delmarvacouncil.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.08x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

62nd percentile

9.9%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$200,976

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

46th percentile

3.1%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$20,179,606

Up $609,421 (+3.1%) from 2023

Liabilities

Down

$440,788

Down $196,380 (-31%) from 2023

Net Assets

Up

$19,738,818

Up $805,801 (+4.3%) from 2023

Operations
Liabilities / Revenue27th percentileNet Margin62nd percentile

Revenue

Up

$5,557,541

Up $508,918 (+10%) from 2023

Expenses

Up

$5,004,952

Up $133,460 (+2.7%) from 2023

Net Income

Up

$552,589

Up $375,458 (+212%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$30M$20M$10M$0Assets 2010: $14,524,129Liabilities 2010: $359,056Net Assets 2010: $14,165,0732010Assets 2011: $15,756,196Liabilities 2011: $501,994Net Assets 2011: $15,254,2022011Assets 2012: $15,926,989Liabilities 2012: $557,094Net Assets 2012: $15,369,8952012Assets 2013: $16,832,465Liabilities 2013: $638,696Net Assets 2013: $16,193,7692013Assets 2014: $17,202,316Liabilities 2014: $750,514Net Assets 2014: $16,451,8022014Assets 2015: $18,329,964Liabilities 2015: $730,746Net Assets 2015: $17,599,2182015Assets 2016: $19,282,796Liabilities 2016: $625,750Net Assets 2016: $18,657,0462016Assets 2017: $20,226,386Liabilities 2017: $657,079Net Assets 2017: $19,569,3072017Assets 2018: $19,788,049Liabilities 2018: $596,729Net Assets 2018: $19,191,3202018Assets 2019: $21,132,170Liabilities 2019: $756,480Net Assets 2019: $20,375,6902019Assets 2020: $20,434,981Liabilities 2020: $842,198Net Assets 2020: $19,592,7832020Assets 2021: $22,428,459Liabilities 2021: $2,666,224Net Assets 2021: $19,762,2352021Assets 2022: $18,768,562Liabilities 2022: $689,784Net Assets 2022: $18,078,7782022Assets 2023: $19,570,185Liabilities 2023: $637,168Net Assets 2023: $18,933,0172023Assets 2024: $20,179,606Liabilities 2024: $440,788Net Assets 2024: $19,738,8182024

Highlighted filing

2024

Assets$20,179,606
Liabilities$440,788
Net Assets$19,738,818
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,273,5212010Expenses 2011: $4,426,5722011Expenses 2012: $4,552,3352012Revenue 2013: $4,669,242Expenses 2013: $4,426,714Net Income 2013: $242,5282013Revenue 2014: $4,679,439Expenses 2014: $4,439,006Net Income 2014: $240,4332014Revenue 2015: $4,854,390Expenses 2015: $4,699,702Net Income 2015: $154,6882015Revenue 2016: $5,117,278Expenses 2016: $4,810,224Net Income 2016: $307,0542016Revenue 2017: $5,303,484Expenses 2017: $5,019,090Net Income 2017: $284,3942017Revenue 2018: $5,040,168Expenses 2018: $4,542,141Net Income 2018: $498,0272018Revenue 2019: $5,011,588Expenses 2019: $4,816,762Net Income 2019: $194,8262019Revenue 2020: $2,103,927Expenses 2020: $3,319,667Net Income 2020: -$1,215,7402020Revenue 2021: $5,844,390Expenses 2021: $6,214,195Net Income 2021: -$369,8052021Revenue 2022: $4,364,768Expenses 2022: $4,347,550Net Income 2022: $17,2182022Revenue 2023: $5,048,623Expenses 2023: $4,871,492Net Income 2023: $177,1312023Revenue 2024: $5,557,541Expenses 2024: $5,004,952Net Income 2024: $552,5892024

Highlighted filing

2024

Revenue$5,557,541
Expenses$5,004,952
Net Income$552,589
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,179,606
Liabilities
$440,788
Net assets
$19,738,818
Revenue
$5,557,541
Expenses
$5,004,952
Net income
$552,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.2$0.44$19.7$5.56$5.00$0.55
2023Detailed filing. Detailed filing data is available for this year.$19.6$0.64$18.9$5.05$4.87$0.18
2022Detailed filing. Detailed filing data is available for this year.$18.8$0.69$18.1$4.36$4.35$0.02
2021Detailed filing. Detailed filing data is available for this year.$22.4$2.67$19.8$5.84$6.21$0.37
2020Detailed filing. Detailed filing data is available for this year.$20.4$0.84$19.6$2.10$3.32$1.22
2019Detailed filing. Detailed filing data is available for this year.$21.1$0.76$20.4$5.01$4.82$0.19
2018Detailed filing. Detailed filing data is available for this year.$19.8$0.60$19.2$5.04$4.54$0.50
2017Detailed filing. Detailed filing data is available for this year.$20.2$0.66$19.6$5.30$5.02$0.28
2016Detailed filing. Detailed filing data is available for this year.$19.3$0.63$18.7$5.12$4.81$0.31
2015Detailed filing. Detailed filing data is available for this year.$18.3$0.73$17.6$4.85$4.70$0.15
2014Detailed filing. Detailed filing data is available for this year.$17.2$0.75$16.5$4.68$4.44$0.24
2013Detailed filing. Detailed filing data is available for this year.$16.8$0.64$16.2$4.67$4.43$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$0.56$15.4$4.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$0.50$15.3$4.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$0.36$14.2$4.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 5, 2025
Return Version
2024v5.2
Gross Receipts
$8,285,745
Mission and Program Overview

Mission

It is the mission of the boy scouts of america and the del-mar-va council 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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,235,794$10,492,618▲ $256,824
Investments in Publicly Traded Securities$3,744,971$4,036,712▲ $291,741
Savings and Temporary Cash Investments$1,353,878$892,979▼ $460,899
Investments Other Securities$412,996$434,820▲ $21,824
Pledges and Grants Receivable$263,074$416,545▲ $153,471
Inventories for Sale or Use$161,150$195,515▲ $34,365
Accounts Receivable$61,916$47,902▼ $14,014
Prepaid Expenses and Deferred Charges$29,353$46,743▲ $17,390
Cash and Non-Interest-Bearing Accounts$2,371$1,234▼ $1,137
Total Assets$19,570,185$20,179,606▲ $609,421
Other Assets Total$3,304,682$3,614,538▲ $309,856
Liabilities
Other Liabilities$289,000$192,390▼ $96,610
Accounts Payable and Accrued Expenses$213,455$138,444▼ $75,011
Deferred Revenue$134,713$109,954▼ $24,759
Total Liabilities$637,168$440,788▼ $196,380
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,683,267$11,397,976▼ $285,291
Net Assets With Donor Restrictions$7,249,750$8,340,842▲ $1,091,092
Total Net Assets Fund Balance$18,933,017$19,738,818▲ $805,801
Total Liabilities and Net Assets / Fund Balance$19,570,185$20,179,606▲ $609,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,116,668$5,126,242$8,242,910
Land$6,397,244-$6,397,244
Equipment$540,556$1,465,094$2,005,650
Other Land Buildings$438,150-$438,150
Other Assets Org$8,656--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,421,409$9,739▲ $641,688-$8,072,836
2023$6,767,700-▲ $677,438$23,729$7,421,409
2022$8,471,339$1,030▼ $1,618,902$85,767$6,767,700
2021$8,850,382$3,060▲ $833,069$1,215,172$8,471,339
2020$9,049,621$9,154▲ $624,506$832,889$8,850,392
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert NakagawaScout ExecutiveFT$165,238$35,738$200,976
John R Teat IiiDirector of FinanceFT$157,279$27,883$185,162

Board Members and Trustees

NameTitle
Wendy KeenCecil District Chair
Matthew PetersChoptank District Chair
Robert MackIron Hill District Chair
James SahmPowder Mill District Chair
Scott JosephSussex District Chair
Jason SundeTwo Bays District Chair
Patrick PressImmediate Past President
Brian TomePresident
Timothy HollyExecutive Vice President
Benjamin FerilBoard Member
Bradley LundbergBoard Member
Brandon BriceBoard Member
Carol WhiteBoard Member
Claudine WiantBoard Member
David ShortBoard Member
Glenn MooreBoard Member
James PyleBoard Member
John BradyBoard Member
John Luke McnamaraBoard Member
John WalkerBoard Member
Kevin KenworthyBoard Member
Lynn JonesBoard Member
Michael GutzatBoard Member
R BergBoard Member
Rabbi Peter HymanBoard Member
Robert StatkiewiczBoard Member
Shalini ShahBoard Member
William HollowayBoard Member
Greg BirchCouncil Commissioner
Wyatt SnyderOrder of the Arrow Rep
Philip DedominicisTreasurer
Walter WoodsVP District Operations
Donald MorrisVP Fund Development
Jennifer ChellewVP Marketing
Kevin HolcombVP Program
Steven SmallVP Properties
Revenue and Support

Revenue Composition

Contributions and Grants
$1,561,940
Program Service Revenue
$2,550,767
Investment Income
$687,162
Other Revenue
$757,672
All Other Contributions
$1,522,130
Change in Net Assets
$552,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,557,541
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$253,212
Total Revenue per Audited Statements
$5,810,753
Total Revenue per Form 990
$5,557,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,719,499
Other Expenses$2,222,825
Total Fundraising Expense$290,747
Grants and Similar Amounts Paid$62,628
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,892,342$76,814$192,036$2,161,192
Depreciation Depletion$449,936$235$587$450,758
Other Employee Benefits$289,118$14,691$36,728$340,537
Occupancy$310,006$266$665$310,937
Fees for Services Other$214,986$72,627$1,994$289,607
Payroll Taxes$149,899$6,194$15,484$171,577
Travel$134,763$236$11,575$146,574
Payments to Affiliates$88,548--$88,548
Insurance$73,670$2,896$628$77,194
Grants to Domestic Individuals$62,628--$62,628
Conferences and Meetings$50,572$234-$50,806
Pension Plan Contributions$39,421$1,935$4,837$46,193
Other Expenses$21,527$11,827$1,984$35,338
All Other Expenses$21,501$1,302$3,735$26,538
Information Technology$22,193$462$1,362$24,017
Advertising$8,283$7$17$8,307
Interest$167--$167
Total Functional Expenses$4,517,654$196,551$290,747$5,004,952

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,004,952
Total Expenses per Audited Statements$5,004,952
Total Expenses per Form 990$5,004,952
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$529,925
Fundraising Direct Expenses$106,503
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Citizen of the Year$215,709$215,709$37,361$178,348
Midshor Dcae$94,257$94,257$23,293$70,964
Total Events$529,925$529,925$106,503$423,422
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodian Accounts$167,793
Lease Liability$24,597
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Prior to its submission, the 990 is reviewed by the council treasurer, executive director, finance manager, and audit committee chairman.”

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

“Board members are required, on an annual basis, to review the policy and examine their relationships for any conflicts of interest and must disclose such conflicts in accordance with the policy.”

Form 990, Part VI, Section B, Line 15

“A pay guide chart is supplied by the national office and updated annually. This chart is used to arrive at recommended percentage increases. The proposed increases are presented to the compensations committee by the scout executive for approval. The scout executive increase must be approved by the president.”

Form 990, Part VI, Section C, Line 19

“The form 990 is made available through guidestar.org and upon request of the executive office. The governing documents, conflict of interest policy, and financial statements are all available upon request of the executive office.”

Filing and Contact Details

Filer

Filer Name
Del-mar-va Council Inc
EIN
51-0065733
Phone
3026223300
Address
1910 BADEN POWELL WAY, DOVER, DE 19904

Signing Officer

Name
Ray Teat
Title
Scout Executive/CEO
Phone
3026223300
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Teat
Formed
1925
Legal Domicile
De
Voting Board Members
36
Independent Board Members
36
Employees
164
Volunteers
1,750

Preparer

Firm
Wheeler Wolfenden & Dwares Pa
Address
4550 LINDEN HILL ROAD STE 201, WILMINGTON, DE 19808
Preparer
Kathleen Corcoran CPA
Phone
3022548240
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Cash surrender value of life insurance 443. Gain from beneficial interest in perpetual trusts 328,123.”

Part XII, Line 2C

“There has been no change in the oversight process nor in the selection process from the prior year.”

Financial Statement Notes

PART II, LINE 3:

“The council's conservation easements are included in the fixed assets portion of the balance sheet.the council has granted perpetual conservation easementson 1,976 acres of land,known as camp rodney and henson scout reservation,to the state of maryland department of natural resources.the purpose of the easements is to conserve and preserve the undeveloped and forest conservation value of the properties.terms of the easements restrict the use of the properties to agriculture and youth camps.the land at camp rodney is held in a perpetual trust which gives the council the exclusive right to use the land to the same extent as if it was the owner.”

PART X, LINE 2:

“The council adheres to asc 740-10, income taxes, as it relates to uncertain tax positions. Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made if a respective government agency examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded. Currently, the 2021, 2022 and 2023 tax years are open and subject to examination by the irs. However, the council is not currently under audit nor has the council been contacted by this jurisdiction. Interest and penalties related to income taxes are included in income tax expense when incurred.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cash surrender value of life insurance 443. Gain from beneficial interest in perpetual trusts 328,123.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Gain from beneficial interest in perpetual trusts”

Raw XML AppendixShowing 400 of 817 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/ActivityOrMissionDesc0IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF SCOUT OATH AND LAW.
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IRS990/Desc0THE DEL-MAR-VA COUNCIL USES ITS RESOURCES TO ACTIVELY PROMOTE THE VALUES OF SCOUTING-INTEGRITY, RESPONSIBILITY, LEADERSHIP, AND CIVIC ENGAGEMENT-THROUGH ALL PROGRAMMING AND OUTREACH EFFORTS. FUNDING SUPPORTS LEADERSHIP TRAINING FOR YOUTH AND ADULTS, CHARACTER DEVELOPMENT CURRICULA, DIVERSITY AND INCLUSION INITIATIVES, AND OUTREACH IN UNDERSERVED COMMUNITIES. BY EQUIPPING YOUNG PEOPLE WITH STRONG ETHICAL FOUNDATIONS AND A SENSE OF PURPOSE, SCOUTING PLAYS A CRUCIAL ROLE IN SHAPING RESPONSIBLE CITIZENS WHO CONTRIBUTE POSITIVELY TO THEIR COMMUNITIES AND BEYOND.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUTIVE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt23IMMEDIATE PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
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