Civic Intelligence

Boy Scouts of Americablue Ridge

EIN 54-0912706 • 501(c)3 • Roanoke, VA

Profile

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

805 A WinonaRoanoke, VA 24015

www.bsa-brmc.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.14x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

62nd percentile

$160,331

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

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

Asset Growth

3rd percentile

-53%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

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

Assets

Down

$2,858,046

Down $3,239,873 (-53%) from 2023

Liabilities

Down

$402,992

Down $2,900,947 (-88%) from 2023

Net Assets

Down

$2,455,054

Down $338,926 (-12%) from 2023

Revenue

Up

$2,222,160

Up $292,258 (+15%) from 2023

Expenses

Down

$2,589,249

Down $188,393 (-6.8%) from 2023

Net Income

Up

-$367,089

Up $480,651 (+57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $10,872,931Liabilities 2010: $3,762,032Net Assets 2010: $7,110,8992010Assets 2011: $10,530,409Liabilities 2011: $3,856,731Net Assets 2011: $6,673,6782011Assets 2012: $10,502,181Liabilities 2012: $3,963,554Net Assets 2012: $6,538,6272012Assets 2013: $10,400,179Liabilities 2013: $4,004,110Net Assets 2013: $6,396,0692013Assets 2014: $10,158,910Liabilities 2014: $3,771,192Net Assets 2014: $6,387,7182014Assets 2015: $9,839,445Liabilities 2015: $3,515,870Net Assets 2015: $6,323,5752015Assets 2016: $9,741,450Liabilities 2016: $3,816,262Net Assets 2016: $5,925,1882016Assets 2017: $9,434,975Liabilities 2017: $3,753,214Net Assets 2017: $5,681,7612017Assets 2018: $8,656,354Liabilities 2018: $3,491,758Net Assets 2018: $5,164,5962018Assets 2019: $8,760,815Liabilities 2019: $3,505,908Net Assets 2019: $5,254,9072019Assets 2020: $8,303,645Liabilities 2020: $4,349,847Net Assets 2020: $3,953,7982020Assets 2021: $7,478,589Liabilities 2021: $2,821,359Net Assets 2021: $4,657,2302021Assets 2022: $6,745,018Liabilities 2022: $3,154,649Net Assets 2022: $3,590,3692022Assets 2023: $6,097,919Liabilities 2023: $3,303,939Net Assets 2023: $2,793,9802023Assets 2024: $2,858,046Liabilities 2024: $402,992Net Assets 2024: $2,455,0542024

Highlighted filing

2024

Assets$2,858,046
Liabilities$402,992
Net Assets$2,455,054

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,193,8202010Expenses 2011: $5,242,2702011Expenses 2012: $5,500,6982012Revenue 2013: $5,025,066Expenses 2013: $5,390,291Net Income 2013: -$365,2252013Revenue 2014: $4,905,233Expenses 2014: $4,787,828Net Income 2014: $117,4052014Revenue 2015: $4,500,464Expenses 2015: $4,547,184Net Income 2015: -$46,7202015Revenue 2016: $4,576,696Expenses 2016: $4,967,577Net Income 2016: -$390,8812016Revenue 2017: $4,479,736Expenses 2017: $4,821,549Net Income 2017: -$341,8132017Revenue 2018: $4,142,311Expenses 2018: $4,343,456Net Income 2018: -$201,1452018Revenue 2019: $3,922,990Expenses 2019: $3,974,316Net Income 2019: -$51,3262019Revenue 2020: $1,186,681Expenses 2020: $2,483,095Net Income 2020: -$1,296,4142020Revenue 2021: $3,240,843Expenses 2021: $2,588,168Net Income 2021: $652,6752021Revenue 2022: $2,637,595Expenses 2022: $3,439,667Net Income 2022: -$802,0722022Revenue 2023: $1,929,902Expenses 2023: $2,777,642Net Income 2023: -$847,7402023Revenue 2024: $2,222,160Expenses 2024: $2,589,249Net Income 2024: -$367,0892024

Highlighted filing

2024

Revenue$2,222,160
Expenses$2,589,249
Net Income-$367,089

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.40$2.46$2.22$2.59$0.37
2023Summary only. Only limited summary data is available for this year.$6.10$3.30$2.79$1.93$2.78$0.85
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$3.15$3.59$2.64$3.44$0.80
2021Summary only. Only limited summary data is available for this year.$7.48$2.82$4.66$3.24$2.59$0.65
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.30$4.35$3.95$1.19$2.48$1.30
2019Summary only. Only limited summary data is available for this year.$8.76$3.51$5.25$3.92$3.97$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.66$3.49$5.16$4.14$4.34$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$3.75$5.68$4.48$4.82$0.34
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.74$3.82$5.93$4.58$4.97$0.39
2015Detailed filing. Detailed filing data is available for this year.$9.84$3.52$6.32$4.50$4.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$10.2$3.77$6.39$4.91$4.79$0.12
2013Detailed filing. Detailed filing data is available for this year.$10.4$4.00$6.40$5.03$5.39$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$3.96$6.54$5.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$3.86$6.67$5.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$3.76$7.11$5.19
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 14, 2021
Return Version
2020v4.0
Gross Receipts
$3,438,113
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,854,573$5,390,661▼ $463,912
Investments in Publicly Traded Securities$2,148,756$2,037,784▼ $110,972
Cash and Non-Interest-Bearing Accounts$176,961$269,420▲ $92,459
Prepaid Expenses and Deferred Charges$104,866$138,572▲ $33,706
Pledges and Grants Receivable$74,335$48,555▼ $25,780
Inventories for Sale or Use$39,730$39,090▼ $640
Accounts Receivable$24,379$36,725▲ $12,346
Total Assets$8,760,815$8,303,645▼ $457,170
Other Assets Total$337,215$342,838▲ $5,623
Liabilities
Mortgage Notes Payable Secured by Investment Property$874,484$3,470,000▲ $2,595,516
Tax Exempt Bond Liabilities$2,153,052--
Unsecured Notes Loans Payable-$472,900-
Other Liabilities$230,197$213,991▼ $16,206
Accounts Payable and Accrued Expenses$198,825$106,373▼ $92,452
Deferred Revenue$49,350$86,583▲ $37,233
Total Liabilities$3,505,908$4,349,847▲ $843,939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,814,538$2,506,683▼ $1,307,855
Net Assets With Donor Restrictions$1,440,369$1,447,115▲ $6,746
Total Net Assets Fund Balance$5,254,907$3,953,798▼ $1,301,109
Total Liabilities and Net Assets / Fund Balance$8,760,815$8,303,645▼ $457,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,607,280$4,749,948$7,357,228
Other Land Buildings$1,394,928$1,737,194$3,132,122
Equipment$66,047$1,691,163$1,757,210
Land$1,322,406-$1,322,406

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$2,349,086$45,056▼ $52,204$6,481$2,322,655
2019$2,093,404$20,970▲ $271,881$13,826$2,349,086
2018$1,670,496$606,545▼ $143,984$15,746$2,093,404
2017$1,766,046$67,446▼ $140,152$161$1,670,496
2016$2,238,483$3,823▲ $13,566$469,434$1,766,046
Compensation and Service Providers

Board Members and Trustees

NameTitle
Albert BakerPresident -
Jim NicholasComm - Director
Ashley PattersonDirector
Barry HensleyDirector
Bob BashoreDirector
Cecil KelleyDirector
Chris BryantDirector
Compton BiddleDirector
Courtney PughDirector
Dan FranklDirector
Daniel HayesDirector
David BurnsDirector
Donald PowellDirector
Evan OwnbyDirector
Hershel StoneDirector
J Smith ChaneyDirector
James McdonelDirector
Jason MorganDirector
Joe AtkinsDirector
Kevin BezyDirector
Kevin ReedyDirector
Mary Ann MillerDirector
Marybeth ChaconasDirector
Matt MillerDirector
Michael CalvertDirector
Michelle ClementsDirector
Paul ThomsonDirector
R B CrawfordDirector
Roy CreasyDirector
Russ McdanielDirector
Shelby Dickerson MdDirector
Steve AdkinsDirector
Steve RossiDirector
Whitney RuggieriDirector
Will Pearson IiiDirector
Kenneth LyonsDirector of Devel
Robert DruryDirector of Field
R Gary ArmbristerTreas - Director
Paul WearyAsst Treas -
George ClayScout Exec
Donald BarkerVP Developme
Betty KingeryVP of Govern
Daniel GrubbVP Prog - Di
Revenue and Support

Revenue Composition

Contributions and Grants
$671,118
Program Service Revenue
$255,914
Investment Income
$-8,086
Other Revenue
$267,735
All Other Contributions
$635,028
Change in Net Assets
$-1,296,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,173,879
Revenue Not Reported on Financial Statements
$12,802
Revenue Not Reported on Form 990
$3,831
Total Revenue per Audited Statements
$1,177,710
Total Revenue per Form 990
$1,186,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,284,128
Other Expenses$1,198,967
Total Fundraising Expense$123,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$892,919$64,832$70,717$1,028,468
Depreciation Depletion$455,896$2,848$3,107$461,851
Other Employee Benefits$155,329$10,577$11,537$177,443
Interest$140,424$11,824$12,898$165,146
Fees for Services Accounting$79,071$5,876$6,409$91,356
Payroll Taxes$67,782$4,991$5,444$78,217
Occupancy$74,231$973$1,578$76,782
Insurance$63,323$3,516$3,836$70,675
Payments to Affiliates$52,170--$52,170
Other Expenses$14,384$799$871$16,054
All Other Expenses$12,783$716$781$14,280
Conferences and Meetings$10,101$715$780$11,596
Travel$10,326$449$489$11,264
Office Expenses$6,367$457$1,316$8,140
Total Functional Expenses$2,248,474$111,206$123,415$2,483,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,483,095
Total Expenses per Audited Statements$2,483,095
Total Expenses per Form 990$2,483,095
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$294,719
Fundraising Direct Expenses$192,114
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Popcorn$280,549$280,549$177,944$102,605
Total Events$280,549$280,549$177,944$102,605
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 Accts$213,991
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Matt miller mary ann miller director director husband / wife

Form 990, Page 6, Part VI, Line 6

Active members may elect the members of the governing body and approve significant decisions of the governing body.

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 in regular meetings and special meetings on items including proposals to merge or consolidate.

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

Form 990 reviewed with council audit committee prior to release. Once approved, the audit committee will present the form 990 to the entire board of directors for review via the brmc board portal link.

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

Annual review by executive committee. Conflict statement is signed at the beginning of council's operating cycle each year.

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

Executive director compensation set by compensation and benefit committee which is appointed by board president. Boy scouts of america national organization provides local boards with salary guides - minimum to maximum salary ranges based on the local council's size classification (also established by bsa national office).

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

Other key employees compensation set by scout executive with review completed by the compensation and benefits committee.

Form 990, Page 6, Part VI, Line 18

The council is included in the group exemption filing of the national council, boy scouts of america, and therefore does not file form 1023.

Form 990, Page 6, Part VI, Line 19

Council governing documents available upon request to public.

Filing and Contact Details

Filer

Filer Name
Boy Scouts of Americablue Ridge
EIN
54-0912706
Phone
5402650656
Address
805 A WINONA, ROANOKE, VA 24015

Signing Officer

Name
R Gary Armbrister
Title
Treas - Director
Phone
5402650656
Signed
2021-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Clay
Voting Board Members
40
Independent Board Members
40
Employees
23
Volunteers
3,000

Preparer

Firm
Brockman Drinkard & Pennington Pc
Address
104 ARCHWAY COURT, LYNCHBURG, VA 24502
Preparer
Timothy a Blanks
Phone
4348468458
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The council is exempt from federal taxes under section 501(c)(3) of the internal revenue code, as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The council follows professional standards in accounting for income taxes. Under these standards, an organization must recognize the tax benefit associated with tax positions take for tax return purposes when it is more likely than not the position will be sustained. The implementation of these standards had no impact on the council's financial statements. The council's income tax filings are subject to audit by various taxing authorities. Open audit periods include its years ending december 31, 2017 through 2020. In evaluating the council's revenue sources, council management does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. For the year ended december 31, 2020, there were no interest or penalties recorded in the council's financial statements.

Raw XML AppendixShowing 400 of 764 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
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