Civic Intelligence

Occoneechee Council Inc Boy Scouts #421- Endowment

EIN 56-1788551 • 501(c)3 • Raleigh, NC

Profile

The boy scouts of america is one of the nation's largest and most prominent values-based youth development organizations. The bsa provides a program for young people that builds character, trains them in the reponsibilities of participating citizenship, and develops personal fitness. The bsa has helped build the future leaders of this country by combining educational activities and lifelong values with fun. The boy scouts of america believes, and through experience, knows that helping youth is a key to building a more conscientious, responsible, and productive society.

3231 Atlantic AvenueRaleigh, NC 27604

www.ocscouts.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

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

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

Liabilities / Revenue

10th percentile

0.00x

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

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

Net Margin

98th percentile

92%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

76th percentile

$209,921

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 23.0% of source-year revenue.

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

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

95th percentile

183%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$8,397,179

Up $2,165,119 (+35%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$8,397,179

Up $2,165,119 (+35%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin98th percentile

Revenue

Up

$913,802

Up $590,390 (+183%) from 2023

Expenses

Down

$76,962

Down $88,967 (-54%) from 2023

Net Income

Up

$836,840

Up $679,357 (+431%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$10M$5.0M$0Assets 2010: $2,564,624Liabilities 2010: $171,532Net Assets 2010: $2,393,0922010Assets 2011: $2,346,341Liabilities 2011: $0Net Assets 2011: $2,346,3412011Assets 2012: $2,653,953Liabilities 2012: $1,000Net Assets 2012: $2,652,9532012Assets 2013: $2,582,726Liabilities 2013: $830Net Assets 2013: $2,581,8962013Assets 2014: $2,499,326Liabilities 2014: $500Net Assets 2014: $2,498,8262014Assets 2015: $2,404,175Liabilities 2015: $500Net Assets 2015: $2,403,6752015Assets 2016: $2,446,873Liabilities 2016: $500Net Assets 2016: $2,446,3732016Assets 2017: $2,937,120Liabilities 2017: $500Net Assets 2017: $2,936,6202017Assets 2018: $2,942,091Liabilities 2018: $0Net Assets 2018: $2,942,0912018Assets 2019: $3,708,277Liabilities 2019: $7,121Net Assets 2019: $3,701,1562019Assets 2020: $4,851,602Liabilities 2020: $0Net Assets 2020: $4,851,6022020Assets 2021: $6,120,915Liabilities 2021: $0Net Assets 2021: $6,120,9152021Assets 2022: $5,124,759Liabilities 2022: $35,549Net Assets 2022: $5,089,2102022Assets 2023: $6,232,060Liabilities 2023: $0Net Assets 2023: $6,232,0602023Assets 2024: $8,397,179Liabilities 2024: $0Net Assets 2024: $8,397,1792024

Highlighted filing

2024

Assets$8,397,179
Liabilities$0
Net Assets$8,397,179
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $2,7282010Expenses 2011: $3,2512011Expenses 2012: $4,7012012Revenue 2013: $345,399Expenses 2013: $487,882Net Income 2013: -$142,4832013Revenue 2014: $238,054Expenses 2014: $205,834Net Income 2014: $32,2202014Revenue 2015: $148,683Expenses 2015: $96,819Net Income 2015: $51,8642015Revenue 2016: $120,887Expenses 2016: $169,330Net Income 2016: -$48,4432016Revenue 2017: $356,381Expenses 2017: $26,600Net Income 2017: $329,7812017Revenue 2018: $584,178Expenses 2018: $54,086Net Income 2018: $530,0922018Revenue 2019: $306,031Expenses 2019: $94,953Net Income 2019: $211,0782019Revenue 2020: $364,128Expenses 2020: $26,604Net Income 2020: $337,5242020Revenue 2021: $782,155Expenses 2021: $32,771Net Income 2021: $749,3842021Revenue 2022: $269,283Expenses 2022: $81,850Net Income 2022: $187,4332022Revenue 2023: $323,412Expenses 2023: $165,929Net Income 2023: $157,4832023Revenue 2024: $913,802Expenses 2024: $76,962Net Income 2024: $836,8402024

Highlighted filing

2024

Revenue$913,802
Expenses$76,962
Net Income$836,840
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,397,179
Liabilities
$0
Net assets
$8,397,179
Revenue
$913,802
Expenses
$76,962
Net income
$836,840
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.40$0.00$8.40$0.91$0.08$0.84
2023Detailed filing. Detailed filing data is available for this year.$6.23$0.00$6.23$0.32$0.17$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.12$0.04$5.09$0.27$0.08$0.19
2021Detailed filing. Detailed filing data is available for this year.$6.12$0.00$6.12$0.78$0.03$0.75
2020Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$0.36$0.03$0.34
2019Detailed filing. Detailed filing data is available for this year.$3.71$0.01$3.70$0.31$0.09$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.58$0.05$0.53
2017Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.36$0.03$0.33
2016Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.12$0.17$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.15$0.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.24$0.21$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.35$0.49$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.00$2.65$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.17$2.39$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.2
Gross Receipts
$940,044
Mission and Program Overview

Mission

The boy scouts of america is one of the nation's largest and most prominent values-based youth development organizations. The bsa provides a program for young people that builds character, trains them in the reponsibilities of participating citizenship, and develops personal fitness. The bsa has helped build the future leaders of this country by combining educational activities and lifelong values with fun. The boy scouts of america believes, and through experience, knows that helping youth is a key to building a more conscientious, responsible, and productive society.

The mission of the boy scouts is to prepare young people to make ethical choices throughout their lifetime by instilling in them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,789,912$7,919,672▲ $2,129,760
Savings and Temporary Cash Investments$442,102$477,507▲ $35,405
Accounts Receivable$46--
Total Assets$6,232,060$8,397,179▲ $2,165,119
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,814,824$5,948,778▲ $1,133,954
Net Assets Without Donor Restrictions$1,417,236$2,448,401▲ $1,031,165
Total Net Assets Fund Balance$6,232,060$8,397,179▲ $2,165,119
Total Liabilities and Net Assets / Fund Balance$6,232,060$8,397,179▲ $2,165,119

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,232,060$1,276,840▲ $965,240$76,961$8,397,179
2023$5,089,210$632,791▲ $675,988$165,929$6,232,060
2022$6,120,915$304,754▼ $1,254,609$81,850$5,089,210
2021$4,851,602$474,858▲ $827,226$32,771$6,120,915
2020$3,701,156$400,316▲ $776,734$26,604$4,851,602
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Tim ForrestDistrict Chair - Cardinal District
Justin SpragueDistrict Chair - Eno River
Brad DavisDistrict Chair - North Star
James LyonsDistrict Chair - Sandhills
James ErlingerCouncil President
Jim CrawfordCouncil Vice -president Development
Chris JordanImmediate Past President
Bethie TaylorCouncil Vice-president Dei
Michael PitneyCouncil Vice-president Finance
Nicholas LongCouncil Vice-president Governance
Charles MooreCouncil Vice-president Membership
Greg McgrewCouncil Vice-president Program
Joseph PizziCouncil Vice-president Properties
Alex MihajlovCouncil Executive Board Member
Bill DavisCouncil Executive Board Member
Brett WarnerCouncil Executive Board Member
Chris NicholsCouncil Executive Board Member
David BatemanCouncil Executive Board Member
Dennis CulinCouncil Executive Board Member
Donald TeeterCouncil Executive Board Member
Elizabeth LaneCouncil Executive Board Member
Elizabeth WashkaCouncil Executive Board Member
George OliverCouncil Executive Board Member
Graham WilsonCouncil Executive Board Member
Gregg AllenCouncil Executive Board Member
Gregory MoodyCouncil Executive Board Member
J ThomasCouncil Executive Board Member
James EringerCouncil Executive Board Member
Jeff MixonCouncil Executive Board Member
John BardinCouncil Executive Board Member
John RogersCouncil Executive Board Member
Jonathan PerryCouncil Executive Board Member
Katrina BurrussCouncil Executive Board Member
Kevin SloopCouncil Executive Board Member
Meredith BlackwoodCouncil Executive Board Member
Michael BlackwoodCouncil Executive Board Member
Patrick JordanCouncil Executive Board Member
Patrick McnairCouncil Executive Board Member
Richard HaarCouncil Executive Board Member
Samuel HarrelsonCouncil Executive Board Member
Scott OgleCouncil Executive Board Member
Steven BlanchardCouncil Executive Board Member
Susan LongCouncil Executive Board Member
Timothy TaftCouncil Executive Board Member
Todd TaftCouncil Executive Board Member
Tom WellsCouncil Executive Board Member
Charles FlowersCEO
Amy EdgeCouncil Advisory Council
Archie WhitleyCouncil Advisory Council
Blair BostCouncil Advisory Council
Cameron BoweCouncil Advisory Council
Christopher FitzsimonsCouncil Advisory Council
Diego MosesCouncil Advisory Council
Douglas NunnallyCouncil Advisory Council
Edward MillerCouncil Advisory Council
Frank TartCouncil Advisory Council
Glenn DavisCouncil Advisory Council
Grey YorkCouncil Advisory Council
Jack NicholsCouncil Advisory Council
James WhitlockCouncil Advisory Council
Kenneth MooreCouncil Advisory Council
Kimberly BenfieldCouncil Advisory Council
Rex ThomasCouncil Advisory Council
Robert BrownCouncil Advisory Council
Samantha HatemCouncil Advisory Council
Steven CrouseCouncil Advisory Council
Thomas ChurchCouncil Advisory Council
Kirk JohnsonCouncil Commissioner
Seth AsbillCouncil Member at Large
Steve BullardCouncil Treasurer
Robert SheltonCouncil Vice-district Operations
Revenue and Support

Revenue Composition

Contributions and Grants
$1,276,840
Program Service Revenue
$0
Investment Income
$-336,796
Other Revenue
$-26,242
All Other Contributions
$1,079,213
Change in Net Assets
$836,840

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 Table15$21,850Fair Market Value (FMV)
Other Non Cash Contri Table20$9,550Fair Market Value (FMV)
Other Non Cash Contri Table20$7,425Fair Market Value (FMV)
Other Non Cash Contri Table7$4,575Fair Market Value (FMV)
Other Non Cash Contri Table9$4,230Fair Market Value (FMV)
Other Non Cash Contri Table4$4,045Fair Market Value (FMV)
Clothing and Household Goods-$3,615Fair Market Value (FMV)
Other Non Cash Contri Table5$1,465Cost
Other Non Cash Contri Table1$250Fair Market Value (FMV)
Total Noncash Contributions81$57,005-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,817
Total Fundraising Expense$33,535
Professional Fundraising Fees$24,145
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$24,145$24,145
Conferences and Meetings$4,180$322$976$5,478
Fees for Services Other$1,759$135$410$2,304
Advertising$411$32$96$539
Other Expenses$132$10$31$173
Travel$15$1$4$20
Total Functional Expenses$40,237$3,190$33,535$76,962
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,242
Professional Fundraising Fees$24,145
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$197,627-$26,242-
Total Events$197,627-$26,242$-26,242
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Todd taft (board member) timothy taft (board member) son and father”

Form 990, Part VI, Section A, Line 6

“Active members may elect the members of the governing body and approve significant decisions made by the governing body.”

Form 990, Part VI, Section A, 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, Part VI, Section A, Line 7B

“Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of the most recently completed fiscal year, the results of operations during that year, and to transact other business that may come before the meeting. Active members may also vote at other regular and special meetings, including votes to merge or consolidate.”

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

“The audit committee will oversee the review of form 990 and then present it to the executive committee.”

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

“Members shall disclose at the beginning of a meeting any conflict of interest or other disqualification regarding a matter under review or consideration by the executive board or committee. No member shall discuss, vote upon, or otherwise participate in any executive board or committee action regarding a decision or motion, at the discretion of the disinterested members. The interested member or members may be required to leave the meeting.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, and financial statements are available for review at the raleigh office.”

Filing and Contact Details

Filer

Filer Name
Occoneechee Council Inc Boy Scouts
EIN
56-1788551
Phone
9198724884
Address
3231 ATLANTIC AVENUE, RALEIGH, NC 27604

Signing Officer

Name
Charles Flowers
Title
CEO
Phone
9198724884
Signed
2025-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Flowers
Formed
1932
Legal Domicile
Nc
Voting Board Members
70
Independent Board Members
70
Employees
0
Volunteers
70

Preparer

Firm
Sharpe Patel CPA
Address
5510 SIX FORKS ROAD SUITE 140, RALEIGH, NC 27609
Preparer
Rebecca Fisher
Phone
7044993893
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment fund is typically used to account for gifts and bequests for general purposes or for purposes specified by the donor.”

PART X, LINE 2:

“The council is a tax-exempt organization under section 501(c)(3) of the internal revenue code (the "code") and is exempt from federal and state taxes. The trust fund is a 509(a)(3) type i supporting organization. The council evaluates its uncertain tax positions, if any, on a continual basis through a review of its policies and procedures, its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the council as of december 31, 2024, and 2023. The council's policy is to classify income tax penalties and interest as interest expense in its consolidated financial statements. During the years ended december 31, 2024, and 2023, respectively, the council incurred no penalties or interest. The council's and trust fund's federal return of organization exempt from income tax (forms 990) after 2021 are subject to examination by the irs, generally for three years after they are filed. As of the date of this report, the council's 2024 return had not yet been filed.”

Raw XML AppendixShowing 400 of 1,060 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/Form990PartVIISectionAGrp/PersonNm26ELIZABETH LANE
IRS990/Form990PartVIISectionAGrp/PersonNm27SUSAN LONG

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