Civic Intelligence

Old North State Council Inc

EIN 56-1762001 • 501(c)3 • Greensboro, NC

Profile

The mission of the Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

1405 Westover TerraceGreensboro, NC 27408

www.bsaonsc.org

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

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

Liabilities / Revenue

20th percentile

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

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

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$193,835

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

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

Asset Growth

64th percentile

8.8%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

89th percentile

76%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$15,591,610

Up $1,257,031 (+8.8%) from 2023

Liabilities

Up

$191,092

Up $40,427 (+27%) from 2023

Net Assets

Up

$15,400,518

Up $1,216,604 (+8.6%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin77th percentile

Revenue

Up

$3,863,609

Up $1,670,792 (+76%) from 2023

Expenses

Up

$2,910,389

Up $344,391 (+13%) from 2023

Net Income

Up

$953,220

Up $1,326,401 (+355%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $14,508,894Liabilities 2011: $277,580Net Assets 2011: $14,231,3142011Assets 2012: $14,875,275Liabilities 2012: $414,184Net Assets 2012: $14,461,0912012Assets 2013: $14,253,794Liabilities 2013: $236,085Net Assets 2013: $14,017,7092013Assets 2014: $14,345,093Liabilities 2014: $215,710Net Assets 2014: $14,129,3832014Assets 2015: $14,007,003Liabilities 2015: $212,033Net Assets 2015: $13,794,9702015Assets 2016: $13,503,323Liabilities 2016: $192,565Net Assets 2016: $13,310,7582016Assets 2017: $14,660,564Liabilities 2017: $187,307Net Assets 2017: $14,473,2572017Assets 2018: $14,353,871Liabilities 2018: $167,341Net Assets 2018: $14,186,5302018Assets 2019: $14,888,782Liabilities 2019: $168,191Net Assets 2019: $14,720,5912019Assets 2020: $16,607,268Liabilities 2020: $123,904Net Assets 2020: $16,483,3642020Assets 2021: $17,303,663Liabilities 2021: $4,883,498Net Assets 2021: $12,420,1652021Assets 2022: $13,794,419Liabilities 2022: $261,814Net Assets 2022: $13,532,6052022Assets 2023: $14,334,579Liabilities 2023: $150,665Net Assets 2023: $14,183,9142023Assets 2024: $15,591,610Liabilities 2024: $191,092Net Assets 2024: $15,400,5182024

Highlighted filing

2024

Assets$15,591,610
Liabilities$191,092
Net Assets$15,400,518
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,933,774Expenses 2011: $2,732,028Net Income 2011: $201,7462011Revenue 2012: $2,779,482Expenses 2012: $2,669,590Net Income 2012: $109,8922012Revenue 2013: $2,551,851Expenses 2013: $3,593,221Net Income 2013: -$1,041,3702013Revenue 2014: $2,429,535Expenses 2014: $2,519,194Net Income 2014: -$89,6592014Revenue 2015: $2,626,017Expenses 2015: $2,642,045Net Income 2015: -$16,0282015Revenue 2016: $2,619,617Expenses 2016: $2,543,423Net Income 2016: $76,1942016Revenue 2017: $3,021,953Expenses 2017: $2,592,689Net Income 2017: $429,2642017Revenue 2018: $2,902,234Expenses 2018: $2,582,946Net Income 2018: $319,2882018Revenue 2019: $3,913,816Expenses 2019: $2,730,351Net Income 2019: $1,183,4652019Revenue 2020: $1,909,233Expenses 2020: $1,982,837Net Income 2020: -$73,6042020Revenue 2021: $2,181,794Expenses 2021: $2,514,102Net Income 2021: -$332,3082021Revenue 2022: $5,302,042Expenses 2022: $2,537,502Net Income 2022: $2,764,5402022Revenue 2023: $2,192,817Expenses 2023: $2,565,998Net Income 2023: -$373,1812023Revenue 2024: $3,863,609Expenses 2024: $2,910,389Net Income 2024: $953,2202024

Highlighted filing

2024

Revenue$3,863,609
Expenses$2,910,389
Net Income$953,220
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$15,591,610
Liabilities
$191,092
Net assets
$15,400,518
Revenue
$3,863,609
Expenses
$2,910,389
Net income
$953,220
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.6$0.19$15.4$3.86$2.91$0.95
2023Summary only. Only limited summary data is available for this year.$14.3$0.15$14.2$2.19$2.57$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$0.26$13.5$5.30$2.54$2.76
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$4.88$12.4$2.18$2.51$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.6$0.12$16.5$1.91$1.98$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$0.17$14.7$3.91$2.73$1.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$0.17$14.2$2.90$2.58$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$0.19$14.5$3.02$2.59$0.43
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$0.19$13.3$2.62$2.54$0.08
2015Detailed filing. Detailed filing data is available for this year.$14.0$0.21$13.8$2.63$2.64$0.02
2014Summary only. Only limited summary data is available for this year.$14.3$0.22$14.1$2.43$2.52$0.09
2013Detailed filing. Detailed filing data is available for this year.$14.3$0.24$14.0$2.55$3.59$1.04
2012Summary only. Only limited summary data is available for this year.$14.9$0.41$14.5$2.78$2.67$0.11
2011Summary only. Only limited summary data is available for this year.$14.5$0.28$14.2$2.93$2.73$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$6,605,776
Mission and Program Overview

Mission

The mission of the Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,989,939$9,521,756▲ $531,817
Land, Buildings, and Equipment, Net$3,485,378$3,666,983▲ $181,605
Savings and Temporary Cash Investments$1,058,882$1,462,928▲ $404,046
Inventories for Sale or Use$35,137$57,924▲ $22,787
Accounts Receivable$22,562$44,008▲ $21,446
Prepaid Expenses and Deferred Charges$23,908$42,094▲ $18,186
Pledges and Grants Receivable$800$500▼ $300
Cash and Non-Interest-Bearing Accounts$400$400→ $0
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$14,334,579$15,591,610▲ $1,257,031
Other Assets Total$717,573$795,017▲ $77,444
Liabilities
Other Liabilities$79,973$104,538▲ $24,565
Accounts Payable and Accrued Expenses$51,647$58,409▲ $6,762
Deferred Revenue$19,045$28,145▲ $9,100
Total Liabilities$150,665$191,092▲ $40,427
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,864,418$11,017,695▲ $1,153,277
Net Assets With Donor Restrictions$4,319,496$4,382,823▲ $63,327
Total Net Assets Fund Balance$14,183,914$15,400,518▲ $1,216,604
Total Liabilities and Net Assets / Fund Balance$14,334,579$15,591,610▲ $1,257,031

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,187,777$2,887,456$5,075,233
Land$1,267,546-$1,267,546
Equipment$71,053$874,591$945,644
Other Land Buildings$140,607$522,197$662,804
Other Assets Org$42,537--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$9,628,560$259,312▲ $977,430$619,086$10,194,163
2023$8,810,303$6,312▲ $1,349,513$489,203$9,628,560
2022$11,043,720$1,312▼ $1,330,374$842,124$8,810,303
2021$10,147,432$63,903▲ $1,272,409$392,075$11,043,720
2020$8,162,619$53,322▲ $2,317,642$359,290$10,147,432
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
C Clifton MorrisEx Dir/Scout ExFT$174,796$19,039$193,835
Gwangi ShippAsst Scout ExecFT$84,590$15,431$100,021

Board Members and Trustees

NameTitle
J D WootenPresident
Arthur SametBoard Member
Charlie HoldernessBoard Member
Chris ClemmonsBoard Member
Dave BaukemaBoard Member
David MillsapsBoard Member
Doug ThorneBoard Member
Dr Scott SpillmanBoard Member
Dr Scott WelchBoard Member
Dr William WoodruffBoard Member
Hal BatesBoard Member
Hunter GallowayBoard Member
Jason CoeBoard Member
John WilsonBoard Member
Jordan LessardBoard Member
Ken ShahbazBoard Member
Ken WoodyBoard Member
Peter LammBoard Member
Rusty GrayBoard Member
Scott TippettBoard Member
Stephen ShawBoard Member
Steve WorrellBoard Member
Sue HamptonBoard Member
Tim HarperBoard Member
Walker McCraryBoard Member
Aaron BennettAttorney
Cedric BladeCommissioner
Christy KirkseyImm Past Commis
Barry SmithNatl. Represen.
Bob PaxtonNatl. Represen.
Mickey KluttzTreasurer
Bob LewisVP Administr
Paul JonesVP Diversity
Tom McGowenVP Endowment
Jim TrammellVP Marketing
Ira KnightVP Membership
Benton NeeseVP Program
Rob KennerlyVP Properties
Nita GrubbsVP Risk Mgmt

Highest Paid Contractors

ContractorServicesLocationCompensation
Shades of Gray Painting LLCPainting contractor325 W JJ Drive Suite 201, Greensboro, NC 27406$105,085
Revenue and Support

Revenue Composition

Contributions and Grants
$2,133,004
Program Service Revenue
$757,902
Investment Income
$692,985
Other Revenue
$279,718
All Other Contributions
$2,028,795
Change in Net Assets
$953,220

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$47,263Fair Market Value (FMV)
Total Noncash Contributions1$47,263-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,863,609
Revenue Not Reported on Form 990
$263,384
Total Revenue per Audited Statements
$4,126,993
Total Revenue per Form 990
$3,863,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,641,386
Salaries, Compensation, and Employee Benefits$1,243,722
Total Fundraising Expense$164,043
Grants and Similar Amounts Paid$25,281
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$702,823$24,526$62,403$789,752
Occupancy$501,532$1,463$5,916$508,911
Current Officers, Directors, Trustees, and Key Employees$171,817$6,212$15,806$193,835
Depreciation Depletion$140,050$2,852$7,256$150,158
Insurance$93,570$1,881$4,785$100,236
Pension Plan Contributions$81,479$3,928$9,993$95,400
Other Employee Benefits$74,074$3,570$9,085$86,729
Payroll Taxes$69,303$2,455$6,248$78,006
Travel$50,242$721$1,989$52,952
Payments to Affiliates$50,547--$50,547
Information Technology$39,801$1,316$3,525$44,642
Other Expenses$32,916$1,212$3,084$37,212
Office Expenses$26,507$1,071$2,724$30,302
Grants to Domestic Individuals$25,281--$25,281
Conferences and Meetings$22,776$550$1,400$24,726
All Other Expenses$17,204$518$2,468$20,190
Fees for Services Accounting-$18,200-$18,200
Fees for Services Other$9,542--$9,542
Total Functional Expenses$2,674,470$71,876$164,043$2,910,389

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,910,389
Total Expenses per Audited Statements$2,910,389
Total Expenses per Form 990$2,910,389
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$560,192
Fundraising Direct Expenses$412,693
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$479,417$479,417$334,042$145,375
Camp Goods Sales$80,775$80,775$75,116$5,659
Total Events$610,122$560,192$412,693$147,499
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial funds$52,395
Operating lease liability - long term$30,094
Operating lease liability - current$12,443
Payroll taxes withheld$9,606
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
No
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 A, Line 6

“The organization's members are required to complete a registration form and pay annual dues.”

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

“The scout executive, audit committee and board review approve a preliminary copy of the 990 prior to filing.”

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

“The conflict of interest policy is addressed at the annual business meeting. Any conflicts of policy are addressed and voted on if deemed necessary.”

Form 990, Part VI, Section B, Line 15A

“Compensation for officers and top management is based on performance and is subject to board approval. Research, including comparisons to comparable organizations, and recommendations are prepared by the independent personnel committee. This process was last undertaken on April 1, 2024 for the review of compensation of the executive director.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available from the organization's headquarters upon request.”

Filing and Contact Details

Filer

Filer Name
Old North State Council Inc
EIN
56-1762001
Phone
3363789166
Address
1405 Westover Terrace, Greensboro, NC 27408

Signing Officer

Name
C Clifton Morris
Title
Ex Dir/Scout Ex
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
C Clifton Morris
Formed
1992
Legal Domicile
Nc
Voting Board Members
39
Independent Board Members
39
Employees
79
Volunteers
1,654

Preparer

Firm
Apple Koceja & Associates CPAS PA
Address
445 Dolley Madison Road Ste 202, Greensboro, NC 27410
Preparer
Jonathan L Apple CPA
Phone
3368544277
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment funds are intended to support future operations and program services.”

Part X : FIN48 Footnote

“The Council is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code whereby only unrelated business income, as defined by Section 509(a)(1) of the Code is subject to federal income tax. The Council currently has no unrelated business taxable income. The Council assesses whether it is more likely than not that a tax position will be sustained upon examination of the technical merits or the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of the tax position is not recognized in the financial statements. No uncertain tax positions were identified by the Council as of December 31, 2024. Federal returns for the years ended 2021, 2022, and 2023 remain subject to examination by the Internal Revenue Service.”

Raw XML AppendixShowing 400 of 914 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/Desc0The Scouting program includes the following: Lion ScoutsA fun introduction to the Scouting program for kindergarten-age youth eager to get going! Lions do adventures with their adult partners and other Lions every month. This program introduces youth and their families to Scouting and the outdoors as it builds a foundation of character. A Lion den is part of the Cub Scout pack. Tiger ScoutsOne-year, family-oriented program for a group of teams, each consisting of a first-grade (or 7-year-old) boy or girl and an adult partner (usually a parent). A Tiger den is part of the Cub Scout pack. Cub ScoutingFamily- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. Scouts BSAWith the Scout Oath and Scout Law as guides, and the support of parents and religious and neighborhood organizations, Scouts develop an awareness and appreciation of their role in their community and become well-rounded young men and women through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. VenturingProvides experiences to help young men and women, ages 14 or 13 with completion of the eighth gradethrough 20, become mature, responsible, caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including having access to BSA camping properties, a recognition program, and Youth Protection training. The Order of the Arrow is the BSA national honor society for experienced campers, based on Native American traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for young men and women 14 (and who have completed the eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. Career Exploring Provides hands on career development opportunities for young men and women, ages 14-20. Learning for Life Program to enable young people to become responsible individuals by teaching positive character traits, career development, leadership, and life skills so they can make ethical choices and achieve their full potential.
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