Civic Intelligence

Boy Scouts of America

EIN 56-0529937 • 501(c)3 • Asheville, NC

Profile

To promote the ability of boys and young men to do things for themselves and others in western nc and prepare young people to make ethical and moral choices over their lifetimes by instilling them the values of the scout oath and law.

333 W Haywood StreetAsheville, NC 28801

www.danielboonecouncil.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

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

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

84th percentile

$264,880

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

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

Asset Growth

61st percentile

8.0%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

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

Assets

Up

$9,236,581

Up $634,900 (+7.4%) from 2022

Liabilities

Down

$658,477

Down $66,357 (-9.2%) from 2022

Net Assets

Up

$8,578,104

Up $701,257 (+8.9%) from 2022

Revenue

Up

$3,725,732

Up $471,691 (+14%) from 2022

Expenses

Down

$3,143,094

Down $481,892 (-13%) from 2022

Net Income

Up

$582,638

Up $953,583 (+257%) from 2022

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,144,302Liabilities 2011: $593,061Net Assets 2011: $5,551,2412011Assets 2012: $6,260,820Liabilities 2012: $600,916Net Assets 2012: $5,659,9042012Assets 2013: $6,634,640Liabilities 2013: $574,898Net Assets 2013: $6,059,7422013Assets 2014: $6,935,670Liabilities 2014: $600,013Net Assets 2014: $6,335,6572014Assets 2015: $7,070,612Liabilities 2015: $611,835Net Assets 2015: $6,458,7772015Assets 2016: $7,407,882Liabilities 2016: $525,637Net Assets 2016: $6,882,2452016Assets 2017: $8,020,683Liabilities 2017: $633,118Net Assets 2017: $7,387,5652017Assets 2018: $8,485,755Liabilities 2018: $770,029Net Assets 2018: $7,715,7262018Assets 2019: $8,814,902Liabilities 2019: $681,153Net Assets 2019: $8,133,7492019Assets 2020: $8,280,568Liabilities 2020: $455,740Net Assets 2020: $7,824,8282020Assets 2021: $10,184,310Liabilities 2021: $1,557,211Net Assets 2021: $8,627,0992021Assets 2022: $8,601,681Liabilities 2022: $724,834Net Assets 2022: $7,876,8472022Assets 2024: $9,236,581Liabilities 2024: $658,477Net Assets 2024: $8,578,1042024

Highlighted filing

2024

Assets$9,236,581
Liabilities$658,477
Net Assets$8,578,104

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $2,250,4182011Expenses 2012: $2,343,6942012Revenue 2013: $2,956,926Expenses 2013: $2,574,700Net Income 2013: $382,2262013Revenue 2014: $2,726,523Expenses 2014: $2,488,672Net Income 2014: $237,8512014Revenue 2015: $2,652,516Expenses 2015: $2,468,760Net Income 2015: $183,7562015Revenue 2016: $2,891,337Expenses 2016: $2,510,126Net Income 2016: $381,2112016Revenue 2017: $2,972,821Expenses 2017: $2,639,243Net Income 2017: $333,5782017Revenue 2018: $3,285,548Expenses 2018: $2,822,321Net Income 2018: $463,2272018Revenue 2019: $3,778,791Expenses 2019: $3,153,887Net Income 2019: $624,9042019Revenue 2020: $1,202,021Expenses 2020: $1,719,117Net Income 2020: -$517,0962020Revenue 2021: $3,166,952Expenses 2021: $2,387,219Net Income 2021: $779,7332021Revenue 2022: $3,254,041Expenses 2022: $3,624,986Net Income 2022: -$370,9452022Revenue 2024: $3,725,732Expenses 2024: $3,143,094Net Income 2024: $582,6382024

Highlighted filing

2024

Revenue$3,725,732
Expenses$3,143,094
Net Income$582,638

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.24$0.66$8.58$3.73$3.14$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.60$0.72$7.88$3.25$3.62$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$1.56$8.63$3.17$2.39$0.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$0.46$7.82$1.20$1.72$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.81$0.68$8.13$3.78$3.15$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.49$0.77$7.72$3.29$2.82$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$0.63$7.39$2.97$2.64$0.33
2016Summary only. Only limited summary data is available for this year.$7.41$0.53$6.88$2.89$2.51$0.38
2015Detailed filing. Detailed filing data is available for this year.$7.07$0.61$6.46$2.65$2.47$0.18
2014Detailed filing. Detailed filing data is available for this year.$6.94$0.60$6.34$2.73$2.49$0.24
2013Detailed filing. Detailed filing data is available for this year.$6.63$0.57$6.06$2.96$2.57$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$0.60$5.66$2.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$0.59$5.55$2.25
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 8, 2023
Return Version
2022v5.0
Gross Receipts
$3,401,818
Mission and Program Overview

Mission

To promote the ability of boys and young men to do things for themselves and others in western nc and prepare young people to make ethical and moral choices over their lifetimes by instilling them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,457,477$4,674,484▲ $217,007
Investments Other Securities$1,941,464$1,668,252▼ $273,212
Cash and Non-Interest-Bearing Accounts$2,275,332$1,591,228▼ $684,104
Accounts Receivable$1,312,751$356,371▼ $956,380
Inventories for Sale or Use$72,053$64,390▼ $7,663
Pledges and Grants Receivable$12,287$49,553▲ $37,266
Savings and Temporary Cash Investments$34,062$34,662▲ $600
Prepaid Expenses and Deferred Charges$78,884$28,577▼ $50,307
Total Assets$10,184,310$8,601,681▼ $1,582,629
Other Assets Total-$134,164-
Liabilities
Accounts Payable and Accrued Expenses$1,324,401$418,529▼ $905,872
Unsecured Notes Loans Payable-$134,164-
Other Liabilities$176,727$97,639▼ $79,088
Deferred Revenue$56,068$74,502▲ $18,434
Total Liabilities$1,557,196$724,834▼ $832,362
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,901,015$7,153,188▼ $747,827
Net Assets With Donor Restrictions$726,099$723,659▼ $2,440
Total Net Assets Fund Balance$8,627,114$7,876,847▼ $750,267
Total Liabilities and Net Assets / Fund Balance$10,184,310$8,601,681▼ $1,582,629

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,677,371$2,496,840$5,174,211
Land$1,367,479-$1,367,479
Equipment$265,255$604,614$869,869
Other Land Buildings$220,016$231,878$451,894
Leasehold Improvements$144,363$38,998$183,361
Other Securities$1,668,252--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,750,723$3,755▼ $361,613$656,424$1,736,381
2021$2,386,446$18,711▲ $346,626-$2,750,723
2020$2,141,876$17,731▲ $226,945-$2,386,446
2019$1,904,475$54,856▲ $367,505-$2,141,876
2018$1,950,587$89,069▼ $126,507$974$1,904,474
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joshua ChristScout ExecutFT$250,863$250,863
Joshua ChristScout Executive-$250,863$250,863

Board Members and Trustees

NameTitle
Michael ParmerPresident
Sue PersonsPresident El
Aaron JohnsonBoard Member
Alan GibsonBoard Member
Allen PeeleBoard Member
Arnold Skip SheldonBoard Member
Ben PendryBoard Member
Betty TaylorBoard Member
Bill ArledgeBoard Member
Bill BeardBoard Member
Bryant WebsterBoard Member
Carleton CollinsBoard Member
Charlie VargasBoard Member
David KirshockBoard Member
David MccartneyBoard Member
Dr Stephen PageBoard Member
Greg HutchinsBoard Member
James KaregeannesBoard Member
Joel ChambersBoard Member
Kristy EliotBoard Member
Larry BlytheBoard Member
Mark PinkstonBoard Member
Neal HanksBoard Member
Peggy JonesBoard Member
Peter SpragueBoard Member
Quentin MillerBoard Member
Ralph GriffithBoard Member
Randall BarnettBoard Member
Richard CarterBoard Member
Richard HurleyBoard Member
Scott BurnetteBoard Member
Scott MoncriefBoard Member
Sen Chuck EdwardsBoard Member
Steven GreenBoard Member
Ted WhiteBoard Member
William GoacherBoard Member
John MillsFallingwtrs
Christopher ReinhardtLegal Counse
John LampleyLooking Gl.
Richard BroadhurstMt Mitch. Di
Eddie HollifieldNantahala Di
Alice BrownOa Youth Rep
Jerry WilliamsTreasurer
Bobby YountVP Administr
Alex PortelliVP District
Jerry GmyrVP Membershi
Wendy HendersonVP, CUB Scou
Todd NewnamVP, Finance
Reed BilbrayVP, Marketin
Chris MorganVP, Program
Revenue and Support

Revenue Composition

Contributions and Grants
$458,674
Program Service Revenue
$2,482,275
Investment Income
$140,220
Other Revenue
$172,872
All Other Contributions
$455,757
Change in Net Assets
$-370,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,254,041
Revenue Not Reported on Form 990
$-337,530
Total Revenue per Audited Statements
$2,916,511
Total Revenue per Form 990
$3,254,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,104,052
Salaries, Compensation, and Employee Benefits$1,508,696
Total Fundraising Expense$110,770
Grants and Similar Amounts Paid$9,751
Professional Fundraising Fees$2,487

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$880,426$20,581$32,961$933,968
Office Expenses$686,580$696$11,609$698,885
Payments to Affiliates$688,478--$688,478
Current Officers, Directors, Trustees, and Key Employees$236,990$4,942$8,391$250,323
Depreciation Depletion$203,349$4,243$7,668$215,260
Occupancy$184,712$1,623$2,665$189,000
Other Employee Benefits$122,613$4,623$7,315$134,551
Payroll Taxes$100,876$1,938$3,182$105,996
Travel$88,964$1,400$3,073$93,437
Pension Plan Contributions$79,237$1,644$2,977$83,858
Insurance$77,704$871$2,330$80,905
Fees for Services Other$15,210$17,681$3,070$35,961
Conferences and Meetings$17,801$436$10,297$28,534
Fees for Services Accounting$19,076$398$719$20,193
Other Expenses$7,500$88$10,522$18,110
Grants to Domestic Individuals$9,751--$9,751
Fees for Services Professional Fundraising--$2,487$2,487
Total Functional Expenses$3,452,960$61,256$110,770$3,624,986

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,666,778
Expenses per Audited Statements$3,624,986
Total Expenses per Form 990$3,624,986
Expenses Not Reported on Form 990$41,792
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$275,891
Fundraising Direct Expenses$147,777
Professional Fundraising Fees$2,487

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Camp Card Sales$143,171$143,171$86,467$56,704
Popcorn Sales$61,434$61,434$43,517$17,917
Total Events$275,891$275,891$147,777$128,114
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$97,639
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 2

Greg hutchins peter sprague board member board member family

Form 990, Page 6, Part VI, Line 6

The council's board consists of the voting board appointed by the council and members appointed by each chartered council's scout group to act as the group's representative.

Form 990, Page 6, Part VI, Line 7A

Each group's representative has the right to attend board meetings and vote on discussed matters that include the right to elect members of the governing body in the manner set forth in the council's bylaws.

Form 990, Page 6, Part VI, Line 7B

Certain decisions of the governing body are subject to the approval of the members of the council. These decisions include, but are not limited to, the appointment of directors.

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

The form 990 will be reviewed by the executive committee on behalf of the board on a date prior to the filing date.

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

A conflict of interest policy document is distributed annually at the annual business meeting for completion and turn-in. Follow ups are conducted by support staff to collect any missing documents from members who miss the annual business meeting. Ceo and treasurer review all invoices for payment and vendor verification.

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

The national council, boy scouts of america, support by towers perrin, nationally recognized compensation consultants, conducted a study that gathered comparability data and developed a model compensation program for management and employees of local councils. The process is enforced and approved locally by a compensation committee made up of key volunteer board members.

Form 990, Page 6, Part VI, Line 19

The council's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America 414
EIN
56-0529937
Phone
8282546189
Address
333 W HAYWOOD STREET, ASHEVILLE, NC 28801

Signing Officer

Name
Joshua Christ
Title
Scout Executive
Phone
8282546189
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Christ
Formed
1993
Legal Domicile
Nc
Voting Board Members
50
Independent Board Members
50
Employees
120
Volunteers
992

Preparer

Firm
Leah B Noel CPA Pc
Address
14 S PACK SQ 503, ASHEVILLE, NC 28801
Preparer
Leah B Noel CPA
Phone
8283334529
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote the ability of boys and young men to do things for themselves and others in western nc and prepare young people to make ethical and moral choices over their lifetimes by instilling them the values of the scout oath and law.

Form 990, Page 2, Part III, Line 4A

Boy scout programs target boys ages 6-10 for cub scout packs, boys ages 11 -17 for boy scout troops, boys and girls ages 14-20 for venturing and exploring programs, and boys and girls in kindergarten - 12th grade for learning for life programs. Thousands of adult volunteers in 14 western nc counties, guided by professional staff members from the daniel boone council, work closely with the young people in their programs to provide them with fun and educational activities while also serving as mentors and positive role models in the process. By instilling values and character development in the youth of western nc, the future leadership of these counties and their organizations will be better prepared to assume that responsibility. In addition, scouting's focus on developing a keen awareness of personal and civic responsibility through community service projects and leadership training provides a tremendous volume of community service hours conducted by youth in scouting programs. Established weekly program meetings, activities and service projects take place at area churches, schools and community centers on a regular basis and all scout leaders complete comprehensive training courses held by the council.

Form 990, Part XI, Line 9

Book / tax depreciation difference -41,792

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

The council's assets and activity related to the conservation easements are embedded in the financial statements.

Schedule D, Page 2, Part IV, Line 1B

During the year, the council receives and remits dues or other fees for other council chapters.

Schedule D, Page 2, Part V, Line 4

Funds are held until board approves release for items such as debt relief or transfer to capital funding.

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 41,792

Raw XML AppendixShowing 400 of 899 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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IRS990/Desc0BOY SCOUT PROGRAMS TARGET BOYS AGES 6-10 FOR CUB SCOUT PACKS, BOYS AGES 11 -17 FOR BOY SCOUT TROOPS, BOYS AND GIRLS AGES 14-20 FOR VENTURING AND EXPLORING PROGRAMS, AND BOYS AND GIRLS IN KINDERGARTEN - 12TH GRADE FOR LEARNING FOR LIFE PROGRAMS. THOUSANDS OF ADULT VOLUNTEERS IN 14 WESTERN NC COUNTIES, GUIDED BY PROFESSIONAL STAFF MEMBERS FROM THE DANIEL BOONE COUNCIL, WORK CLOSELY WITH THE YOUNG PEOPLE IN THEIR PROGRAMS TO PROVIDE THEM WITH FUN AND EDUCATIONAL ACTIVITIES WHILE ALSO SERVING AS MENTORS AND POSITIVE ROLE MODELS IN THE PROCESS. BY INSTILLING VALUES AND CHARACTER DEVELOPMENT IN THE YOUTH OF WESTERN NC, THE FUTURE LEADERSHIP OF THESE COUNTIES AND THEIR ORGANIZATIONS WILL BE BETTER PREPARED TO ASSUME THAT RESPONSIBILITY. IN ADDITION, SCOUTING'S FOCUS ON DEVELOPING A KEEN AWARENESS OF PERSONAL AND CIVIC RESPONSIBILITY THROUGH COMMUNITY SERVICE PROJECTS AND LEADERSHIP TRAINING PROVIDES A TREMENDOUS VOLUME OF COMMUNITY SERVICE HOURS CONDUCTED BY YOUTH IN SCOUTING PROGRAMS. ESTABLISHED WEEKLY PROGRAM MEETINGS, ACTIVITIES AND SERVICE PROJECTS TAKE PLACE AT AREA CHURCHES, SCHOOLS AND COMMUNITY CENTERS ON A REGULAR BASIS AND ALL SCOUT LEADERS COMPLETE COMPREHENSIVE TRAINING COURSES HELD BY THE COUNCIL.
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IRS990/EmployeeCnt0120
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IRS990/EngagedInExcessBenefitTransInd0false
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