Civic Intelligence

Shenandoah Area Council Boy Scouts Of

EIN 54-0505874 • 501(c)3 • Winchester, VA

View Organization Page

Profile

The shenandoah area council, boy scouts of america is a not-for-profit organization devoted to promoting, within the territory covered by the charter from time to time granted it by the boy scouts of america, and in accordance with the bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

107 Youth Development CourtWinchester, VA 22601

www.sac-bsa.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.69x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

33rd percentile

-1.4%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

46th percentile

$120,447

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

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

Asset Growth

19th percentile

-5.4%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.6%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$7,400,576

Up $5,123,430 (+225%) from 2022

Liabilities

Up

$1,061,431

Up $623,409 (+142%) from 2022

Net Assets

Up

$6,339,145

Up $4,500,021 (+245%) from 2022

Operations
Liabilities / Revenue80th percentileNet Margin33rd percentile

Revenue

Up

$2,293,906

Up $1,270,918 (+124%) from 2022

Expenses

Up

$1,351,642

Up $417,708 (+45%) from 2022

Net Income

Up

$942,264

Up $853,210 (+958%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,937,825Liabilities 2011: $180,215Net Assets 2011: $1,757,6102011Assets 2012: $1,997,702Liabilities 2012: $223,511Net Assets 2012: $1,774,1912012Assets 2013: $2,128,212Liabilities 2013: $173,988Net Assets 2013: $1,954,2242013Assets 2014: $1,920,565Liabilities 2014: $229,263Net Assets 2014: $1,691,3022014Assets 2015: $2,742,027Liabilities 2015: $172,730Net Assets 2015: $2,569,2972015Assets 2016: $2,521,108Liabilities 2016: $193,191Net Assets 2016: $2,327,9172016Assets 2017: $2,317,313Liabilities 2017: $157,590Net Assets 2017: $2,159,7232017Assets 2018: $2,047,249Liabilities 2018: $209,206Net Assets 2018: $1,838,0432018Assets 2019: $2,098,228Liabilities 2019: $277,718Net Assets 2019: $1,820,5102019Assets 2020: $1,967,725Liabilities 2020: $432,919Net Assets 2020: $1,534,8062020Assets 2021: $2,531,964Liabilities 2021: $259,006Net Assets 2021: $2,272,9582021Assets 2022: $2,277,146Liabilities 2022: $438,022Net Assets 2022: $1,839,1242022Assets 2023: $7,400,576Liabilities 2023: $1,061,431Net Assets 2023: $6,339,1452023

Highlighted filing

2023

Assets$7,400,576
Liabilities$1,061,431
Net Assets$6,339,145
Open 2023 Filing

Operations Trend

Revenue Growth34th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,186,9942011Expenses 2012: $1,232,9422012Revenue 2013: $1,478,345Expenses 2013: $1,333,731Net Income 2013: $144,6142013Revenue 2014: $974,580Expenses 2014: $1,222,782Net Income 2014: -$248,2022014Revenue 2015: $2,106,366Expenses 2015: $1,211,107Net Income 2015: $895,2592015Revenue 2016: $982,872Expenses 2016: $1,248,548Net Income 2016: -$265,6762016Revenue 2017: $1,106,753Expenses 2017: $1,326,957Net Income 2017: -$220,2042017Revenue 2018: $1,007,852Expenses 2018: $1,289,378Net Income 2018: -$281,5262018Revenue 2019: $1,215,522Expenses 2019: $1,192,382Net Income 2019: $23,1402019Revenue 2020: $618,854Expenses 2020: $698,730Net Income 2020: -$79,8762020Revenue 2021: $1,188,109Expenses 2021: $815,125Net Income 2021: $372,9842021Revenue 2022: $1,022,988Expenses 2022: $933,934Net Income 2022: $89,0542022Revenue 2023: $2,293,906Expenses 2023: $1,351,642Net Income 2023: $942,2642023

Highlighted filing

2023

Revenue$2,293,906
Expenses$1,351,642
Net Income$942,264
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,400,576
Liabilities
$1,061,431
Net assets
$6,339,145
Revenue
$2,293,906
Expenses
$1,351,642
Net income
$942,264
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.40$1.06$6.34$2.29$1.35$0.94
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.44$1.84$1.02$0.93$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.26$2.27$1.19$0.82$0.37
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.43$1.53$0.62$0.70$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.28$1.82$1.22$1.19$0.02
2018Summary only. Only limited summary data is available for this year.$2.05$0.21$1.84$1.01$1.29$0.28
2017Summary only. Only limited summary data is available for this year.$2.32$0.16$2.16$1.11$1.33$0.22
2016Summary only. Only limited summary data is available for this year.$2.52$0.19$2.33$0.98$1.25$0.27
2015Detailed filing. Detailed filing data is available for this year.$2.74$0.17$2.57$2.11$1.21$0.90
2014Summary only. Only limited summary data is available for this year.$1.92$0.23$1.69$0.97$1.22$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.13$0.17$1.95$1.48$1.33$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.22$1.77$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.18$1.76$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 11, 2026
Return Version
2023v6.0
Gross Receipts
$2,657,534
Mission and Program Overview

Mission

The shenandoah area council, icorporated, boy scouts of america is a not-for-profit organization devoted to promoting, within the territory covered by the charter from time to time granted it by the boy scouts of america, and in accordance with the bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$914,866$5,331,021▲ $4,416,155
Investments Other Securities$883,885$1,271,379▲ $387,494
Cash and Non-Interest-Bearing Accounts$0$466,859▲ $466,859
Savings and Temporary Cash Investments$285,580$0▼ $285,580
Inventories for Sale or Use$77,665$165,550▲ $87,885
Investments Program Related$0$30,029▲ $30,029
Prepaid Expenses and Deferred Charges$40,954$28,723▼ $12,231
Pledges and Grants Receivable$6,425$0▼ $6,425
Accounts Receivable$13,074$1,162▼ $11,912
Total Assets$2,236,000$7,400,576▲ $5,164,576
Other Assets Total$13,551$105,853▲ $92,302
Liabilities
Mortgage Notes Payable Secured by Investment Property$164,726$690,841▲ $526,115
Escrow Account Liability$169,352$216,838▲ $47,486
Accounts Payable and Accrued Expenses$13,467$77,806▲ $64,339
Deferred Revenue$49,331$55,261▲ $5,930
Other Liabilities$0$20,685▲ $20,685
Total Liabilities$396,876$1,061,431▲ $664,555
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,275,024$5,588,060▲ $4,313,036
Net Assets With Donor Restrictions$564,100$751,085▲ $186,985
Total Net Assets Fund Balance$1,839,124$6,339,145▲ $4,500,021
Total Liabilities and Net Assets / Fund Balance$2,236,000$7,400,576▲ $5,164,576

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,374,021$4,019,804$5,393,825
Other Land Buildings$3,794,956$660,464$4,455,420
Land$162,044-$162,044
Other Securities$40,085--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$171,193---$171,193
2022$321,776-▼ $133,992$16,591$171,193
2021$321,776---$321,776
2020$331,736-▼ $9,960-$321,776
2019$379,775-▼ $48,039-$331,736
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert GarrettScout ExecutiveFT$125,345-$125,345
Hannah DerflingerVoa President/council Member-ended January-$3,200-$3,200
Matthew ColePotomac District Commissioner-$3,150-$3,150
Bryan DavisCouncil Member-at-large - Started November--$500$500

Board Members and Trustees

NameTitle
Lynne Seibert-steptoeMajor Gifts Chair/council Member
Don Louque IiiShawnee District Chair/council Member - Ended March
Jason StedmanCouncil President
James M Winkfield JrTreasurer/director
Frank Armstrong IvCouncil Commissioner
Ann HallCouncil Member-at-large
Elizabeth a HackneyCouncil Member-at-large
Gary ChrismanCouncil Member-at-large
Gerald F Smith JrCouncil Member-at-large
J Ben MathisCouncil Member-at-large
J David GriffinCouncil Member-at-large
James ImohCouncil Member-at-large
James a Thomas JrCouncil Member-at-large
John Truban JrCouncil Member-at-large
Peter L MulfordCouncil Member-at-large
Richard LewisCouncil Member-at-large
Sandra AndersenCouncil Member-at-large
Stephen D GrayCouncil Member-at-large
Steven ShortCouncil Member-at-large
Wayne KoehlerCouncil Member-at-large
Dr Dwight KempCouncil Member-at-large - Ended January
Chris RuckerCouncil Member-at-large - Ended March
Andrew HoffmanCouncil Member-at-large - Started November
Calvin GantCouncil Member-at-large - Started November
Cindi GreenyaCouncil Member-at-large - Started November
David B HollidayCouncil Member-at-large - Started November
Dennis HoseCouncil Member-at-large - Started November
Don HarrimanCouncil Member-at-large - Started November
Ed MarfutCouncil Member-at-large - Started November
Marshall HammerCouncil Member-at-large - Started November
Ryan ChapinCouncil Member-at-large - Started November
Tedder ReedCouncil Member-at-large - Started November
H Paige ManuelCOUNCIL MEMBER-AT-LARGE = ENDED MARCH
Jared H TrubanLegal Counsel
Teresa SullivanShenrapawa Dist Commissioner
Roger PeirsonSummit Ambassador/council Member-at-large
George E Tabb JrVP - District Operations
Wilborn RobersonVP - Endowment
Eric StengerVP - Finance
Tyler VogelVP - Marketing
J Michael SporyVP - Program
David HollidayVP - Properties
Charles a Bennett JrVP - Relationships
Daniel AbelVP - Risk Management
Keith CovertYpt Champion/council Member-ended January
Revenue and Support

Revenue Composition

Contributions and Grants
$1,625,769
Program Service Revenue
$532,126
Investment Income
$-4,312
Other Revenue
$140,323
All Other Contributions
$1,611,153
Change in Net Assets
$942,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,293,906
Revenue Not Reported on Form 990
$179,088
Total Revenue per Audited Statements
$2,472,994
Total Revenue per Form 990
$2,293,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$751,041
Salaries, Compensation, and Employee Benefits$600,601
Total Fundraising Expense$121,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,913$16,944$16,943$306,800
Current Officers, Directors, Trustees, and Key Employees$95,262$15,042$15,041$125,345
Travel$85,060$10,632$10,632$106,324
All Other Expenses$69,371$25,837$9,804$105,012
Depreciation Depletion$81,615$10,202$10,202$102,019
Other Employee Benefits$39,668$6,264$6,263$52,195
Occupancy$40,200$5,025$5,025$50,250
Pension Plan Contributions$32,180$5,081$5,081$42,342
Payroll Taxes$29,189$4,609$4,609$38,407
Comp Disqual Persons$26,989$4,262$4,261$35,512
Fees for Services Accounting$0$26,589$0$26,589
Insurance$19,806$2,476$2,476$24,758
Information Technology$18,099$2,858$2,858$23,815
Other Expenses$12,350$1,544$1,544$15,438
Fees for Services Legal$0$14,283$0$14,283
Conferences and Meetings$14,168$0$0$14,168
Advertising$6,550$1,035$1,034$8,619
Fees for Services Other$0$8,248$0$8,248
Total Functional Expenses$1,043,357$186,722$121,563$1,351,642

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,401,039
Expenses per Audited Statements$1,351,642
Total Expenses per Form 990$1,351,642
Expenses Not Reported on Form 990$49,397
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
Operating Lease Obligation$20,685
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Shenandoah Area Council Boy Scouts of America
EIN
54-0505874
Phone
5406622551
Address
107 YOUTH DEVELOPMENT COURT, WINCHESTER, VA 22601

Signing Officer

Name
Jason Stedman
Title
Council President
Phone
5406622551
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Joyce
Formed
1927
Legal Domicile
Va
Voting Board Members
39
Independent Board Members
37
Employees
53
Volunteers
1,419

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 11B

“A copy of form 990 is providfed to each board member and officer for comments and questions before they authorize the form to be signed and filed by the scout executive.”

Pt VI, Line 12C

“The organization communicates and distributes its conflict of interest policy at its annual business meeting, held each november. Any conflicts of interest are noted at that time.”

Pt VI, Line 15A

“Compensation is reviewed and determined each year as part opf the budget process and approved by board vote. This was last conducted in november, 2021.”

Pt VI, Line 19

“The organization holds an annual meeting in november in which its governing documents, conflict of interest policy and financial statements are made available to those who attend. Additionally, all pertinent documents are made available upon request.”

Pt XII, Line 2C

“The organization has no change from prior year.”

Pt XI

“Line 9. The organization routinely has an audit performed annually. The audited financials were not yet available when originally filed. Therefore, the 990 was prepared with the information made available. This amended return corrects for the audited financials. It also includes the merger with another council that was completed during the year.”

Financial Statement Notes

Pt IV, Line 2B

“Custodial accounts represent unit accounts and order of the arrow funds.”

Pt X, Line 2

“The council follows generally accepted accounting principals, 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 occured.the councils income tax returns are subject to examinationby the internal revenue serviceand state and local taxing authorities, generally for a period of three years after the returns are filed.”

Pt XI, Line 2D

“Net decrease in beneficial trust”

Pt IV, Line 1B

“Custodial accounts represent unit accounts and order of the arrow funds.”

Raw XML AppendixShowing 400 of 851 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/Desc0THE SHENANDOAH AREA COUNCIL, INCORPORATED, BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVEREDBY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA, AND IN ACCORDANCE WITH THE BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. THE COUNCIL DELIVERED THE SCOUTING PROGRAM TO 2403 YOUTH MEMBERS IN 2023.
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