Civic Intelligence

Mason-Dixon Council Inc Boy Scouts of America

EIN 52-0591680 • 501(c)3 • Hagerstown, MD

Profile

To prepare young people to make ethical choices over their lifetimes by instilling in them the values found in the scout oath and law.

1600 Crestwood DriveHagerstown, MD 21742

mdcscouting.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

34th percentile

-2.8%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,236,023

Down $591,442 (-10%) from 2022

Liabilities

Down

$598,387

Down $469,067 (-44%) from 2022

Net Assets

Down

$4,637,636

Down $122,375 (-2.6%) from 2022

Revenue

Down

$835,889

Down $261,762 (-24%) from 2022

Expenses

Down

$859,634

Down $300,277 (-26%) from 2022

Net Income

Up

-$23,745

Up $38,515 (+62%) from 2022

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,588,645Liabilities 2010: $92,900Net Assets 2010: $3,495,7452010Assets 2011: $3,786,549Liabilities 2011: $83,148Net Assets 2011: $3,703,4012011Assets 2012: $4,003,546Liabilities 2012: $146,613Net Assets 2012: $3,856,9332012Assets 2013: $3,976,471Liabilities 2013: $269,066Net Assets 2013: $3,707,4052013Assets 2014: $4,188,086Liabilities 2014: $173,277Net Assets 2014: $4,014,8092014Assets 2015: $4,401,210Liabilities 2015: $163,004Net Assets 2015: $4,238,2062015Assets 2016: $4,351,727Liabilities 2016: $141,351Net Assets 2016: $4,210,3762016Assets 2017: $5,034,022Liabilities 2017: $98,418Net Assets 2017: $4,935,6042017Assets 2018: $6,029,158Liabilities 2018: $1,004,674Net Assets 2018: $5,024,4842018Assets 2019: $6,101,722Liabilities 2019: $1,031,488Net Assets 2019: $5,070,2342019Assets 2020: $6,216,522Liabilities 2020: $1,689,880Net Assets 2020: $4,526,6422020Assets 2021: $6,396,773Liabilities 2021: $1,484,471Net Assets 2021: $4,912,3022021Assets 2022: $5,827,465Liabilities 2022: $1,067,454Net Assets 2022: $4,760,0112022Assets 2023: $5,236,023Liabilities 2023: $598,387Net Assets 2023: $4,637,6362023

Highlighted filing

2023

Assets$5,236,023
Liabilities$598,387
Net Assets$4,637,636

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,005,2242010Expenses 2011: $927,1412011Expenses 2012: $1,030,2712012Revenue 2013: $911,896Expenses 2013: $1,087,343Net Income 2013: -$175,4472013Revenue 2014: $1,474,884Expenses 2014: $1,126,059Net Income 2014: $348,8252014Revenue 2015: $1,401,984Expenses 2015: $1,137,202Net Income 2015: $264,7822015Revenue 2016: $1,203,109Expenses 2016: $1,242,645Net Income 2016: -$39,5362016Revenue 2017: $2,037,350Expenses 2017: $1,360,706Net Income 2017: $676,6442017Revenue 2018: $1,591,117Expenses 2018: $1,428,899Net Income 2018: $162,2182018Revenue 2019: $1,406,558Expenses 2019: $1,453,892Net Income 2019: -$47,3342019Revenue 2020: $938,491Expenses 2020: $1,538,637Net Income 2020: -$600,1462020Revenue 2021: $1,670,708Expenses 2021: $1,224,367Net Income 2021: $446,3412021Revenue 2022: $1,097,651Expenses 2022: $1,159,911Net Income 2022: -$62,2602022Revenue 2023: $835,889Expenses 2023: $859,634Net Income 2023: -$23,7452023

Highlighted filing

2023

Revenue$835,889
Expenses$859,634
Net Income-$23,745

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$5.24$0.60$4.64$0.84$0.86$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.83$1.07$4.76$1.10$1.16$0.06
2021Detailed filing. Detailed filing data is available for this year.$6.40$1.48$4.91$1.67$1.22$0.45
2020Detailed filing. Detailed filing data is available for this year.$6.22$1.69$4.53$0.94$1.54$0.60
2019Detailed filing. Detailed filing data is available for this year.$6.10$1.03$5.07$1.41$1.45$0.05
2018Detailed filing. Detailed filing data is available for this year.$6.03$1.00$5.02$1.59$1.43$0.16
2017Detailed filing. Detailed filing data is available for this year.$5.03$0.10$4.94$2.04$1.36$0.68
2016Detailed filing. Detailed filing data is available for this year.$4.35$0.14$4.21$1.20$1.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.40$0.16$4.24$1.40$1.14$0.26
2014Detailed filing. Detailed filing data is available for this year.$4.19$0.17$4.01$1.47$1.13$0.35
2013Detailed filing. Detailed filing data is available for this year.$3.98$0.27$3.71$0.91$1.09$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.15$3.86$1.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.08$3.70$0.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.09$3.50$1.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 17, 2024
Return Version
2023v5.1
Gross Receipts
$891,862
Mission and Program Overview

Mission

To prepare young people to make ethical choices over their lifetimes by instilling in them the values found in the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,621,331$4,551,842▼ $69,489
Cash and Non-Interest-Bearing Accounts$562,191$320,535▼ $241,656
Investments in Publicly Traded Securities$362,473$216,829▼ $145,644
Inventories for Sale or Use$98,697$110,382▲ $11,685
Accounts Receivable$37,249$0▼ $37,249
Pledges and Grants Receivable$21,833$31,462▲ $9,629
Prepaid Expenses and Deferred Charges$7,219$4,323▼ $2,896
Savings and Temporary Cash Investments$54,356$650▼ $53,706
Total Assets$5,827,465$5,236,023▼ $591,442
Other Assets Total$62,116$0▼ $62,116
Liabilities
Unsecured Notes Loans Payable$939,864$525,953▼ $413,911
Deferred Revenue$53,335$0▼ $53,335
Escrow Account Liability$61,179$50,572▼ $10,607
Accounts Payable and Accrued Expenses$13,076$17,130▲ $4,054
Other Liabilities$0$4,732▲ $4,732
Total Liabilities$1,067,454$598,387▼ $469,067
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,525,669$3,337,837▼ $1,187,832
Net Assets With Donor Restrictions$234,342$1,299,799▲ $1,065,457
Total Net Assets Fund Balance$4,760,011$4,637,636▼ $122,375
Total Liabilities and Net Assets / Fund Balance$5,827,465$5,236,023▼ $591,442

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,311,305$1,377,622$3,688,927
Equipment$1,565,638$979,484$2,545,122
Leasehold Improvements$508,041$432,132$940,173
Land$159,775-$159,775
Other Land Buildings$7,083$106,580$113,663

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$577,217---$577,217
2022$647,628$9,520▼ $79,931$0$577,217
2021$573,267$8,759▲ $79,004$13,402$647,628
2020$828,113$13,717▲ $107,073$375,636$573,267
2019$828,471$550▲ $122,242$123,150$828,113
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robert GarrettOfficer-$125,345$125,345
Jeanne NewlinDirector-$31,946$31,946
Kate CarbaughDirector$15,020-$15,020

Board Members and Trustees

NameTitle
Carey LeverettImmediate Past President
Scott SmootPresident
Bob SpenceDirector
Brandon YoungerDirector
Brent FeightDirector
Brett WilsonDirector
Brian LugerDirector
Chris DillardDirector
Christopher SouthDirector
Darrell L MillerDirector
Dennie HoseDirector
Ed MarfutDirector
Jay LauverDirector
John ItellDirector
Kennedy BooneDirector
Marshall HammerDirector
Marvin WadeDirector
Merv YoderDirector
Phil SarverDirector
Ronald ThomasDirector
Seth MartinDirector
Tracy KinzerDirector
Carey Leverett-
Ian LilianAd/int Scout
Andy HoffmanCouncil Commissioner
Donald HarrimanInterim Scou
Matthew BrockwayTreasurer
Robert AveyVP-exploring
Roger AmmonsVP-finance
Dan MurphyVP-marketing
Karen HorejsVP-membership
Rob HolsingerVP-programs
Revenue and Support

Revenue Composition

Contributions and Grants
$80,213
Program Service Revenue
$708,210
Investment Income
$10,000
Other Revenue
$37,466
All Other Contributions
$80,173
Change in Net Assets
$-23,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$558,701
Salaries, Compensation, and Employee Benefits$300,757
Total Fundraising Expense$25,085
Grants and Similar Amounts Paid$176
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,609$25,342$12,671$254,622
Fees for Services Other$70,995$3,050$0$74,045
Occupancy$63,809$6,717$3,358$73,884
All Other Expenses$32,481$2,648$1,324$36,453
Payroll Taxes$27,414$3,225$1,612$32,251
Insurance$23,067$2,714$1,356$27,137
Fees for Services Accounting$0$16,528$0$16,528
Travel$15,474$0$0$15,474
Information Technology$0$12,817$0$12,817
Other Employee Benefits$10,782$1,268$634$12,684
Other Expenses$3,269$385$192$3,846
Fees for Services Legal$0$3,698$0$3,698
Fees for Service Investment Mgmnt Fees$0$0$3,100$3,100
Conferences and Meetings$1,609$0$0$1,609
Comp Disqual Persons$1,200$0$0$1,200
Grants to Domestic Individuals$176--$176
Total Functional Expenses$754,480$80,069$25,085$859,634
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$4,732
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Mason-dixon Council Inc Boy Scouts of America
EIN
52-0591680
Phone
3017391211
Address
1600 CRESTWOOD DRIVE, HAGERSTOWN, MD 21742

Signing Officer

Name
Jason Stedman
Title
Council President
Phone
3017391211
Signed
2024-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Garrett
Formed
1934
Legal Domicile
Md
Voting Board Members
32
Independent Board Members
32
Employees
72
Volunteers
606

Preparer

Firm
Joel E Smith
Address
1005 Allen Dr, Winchester, VA 22601
Preparer
Joel E Smith
Phone
5402008318
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Classes of members or stockholders: the active membership consists of chartered organization representatives and members at large.chartered organization representatives represent organizations or community groups operating units. Each organization or community group to which a charter is granted by boy scouts of america to operate one or more recognized scouting units shall elect or appoint a chartered representative, who shall be other than the unit leader or assistant unit leader, as a member of the local council. Members at large shall include persons chosen from various business, civic, educational, labor, professional, social, and religious interests of the communities in the councils territory. The council shall have no fewer than 100 active members. At all times chartered organization representatives shall constitute a majority of the active membership of the council.

Pt VI, Line 7B

Decisions subject to approval of members: decisions by the executive board are subject to national boy scouts of america standards and bylaws, along with local council laws. Charter members participate in the annual meeting for the purpose of conducting business as stated in the organizations govering documents.

Pt VI, Line 11B

Organizations process to review form 990: the form 990 was provided to the executive committee prior to it being filed. The form 990 was reviewed by the executive committee during a regular monthly meeting and approved for filing.

Pt VI, Line 12C

Enforcement of conflicts policy: the policy is monitored by a review of the annual affirmation provided by the officers, members, and key employees that the policy has been read and they are in compliance with it.

Pt VI, Line 15A

Compensation process for top official: the organization has a compensation and benefits committee comprised of executive board members and/or a human resource specialist. This committee reviews the performance and comparative salaries to adjust the compensation of the executive director yearly. The committee recommends the adjustment which is then reviewed by the executive board to accept, reject, or modify the committees recommendation.

Pt VI, Line 15B

Compensation process for officers: a general cost of living adjustment range is determined for other employees which will vary by individual performance reviews.

Pt VI, Line 19

Governing documents disclosure explanation: all governing documents, the organizations conflict of interest policy, and financial statements are available to the public upon request.

Pt XI

Line 9. The organization routinely has an audit performed annually. The audited financials are not yet available. Therefore, the 990 has been prepared with the information made available and an adjustment entered until an amended return can be prepared using the audited information

Financial Statement Notes

Pt IV, Line 2B

Escrow liability arrangement explanation: custodian accounts are money being held for individual units so authorized individuals may come in and buy patches and supplies for a pack or troop.

Pt V, Line 4

Escrow liability arrangement explanation: the council has an endowment fund which has been established for the purpose of providing sufficient earnings in the form of a total return from appreciation, dividends, and income to meet the councils budgetary requirements and for future operational needs of the council.

Pt X, Line 2

Fin 48 footnote: the council follows generally accepted accounting principles, which provides guidance on accounting for uncertainty in income taxes recognized in an organizations financial statements. The councils policy is to charge penalties and interest to income tax expense as incurred. The councils income tax returns are subject to examination by the internal revenue service and state and local taxing authorities, generally for a period of three years after the returns have been filed.

Pt XI, Line 2D

Revenue amounts included in financials - other reclass income as expense $ -4,717

Pt XII, Line 4B

Revenue amounts included in financials - other reclass income as expense $4,717

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