Civic Intelligence

Coastal Carolina Inc Boy Scouts

EIN 57-0327870 • 501(c)3 • North Charleston, SC

Profile

It is the mission of the boy scouts of america to serve others by helping to instill values in young people and, in other ways, to prepare them to make ethical choices during their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law.

9297 Medical Plaza DriveNorth Charleston, SC 29406

www.coastalcarolinabsa.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.80x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.62x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-56%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$848,176

Down $124,492 (-13%) from 2023

Liabilities

Down

$679,756

Down $73,646 (-9.8%) from 2023

Net Assets

Down

$168,420

Down $50,846 (-23%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin6th percentile

Revenue

Down

$1,098,257

Down $283,131 (-20%) from 2023

Expenses

Down

$1,714,777

Down $166,033 (-8.8%) from 2023

Net Income

Down

-$616,520

Down $117,098 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $827,870Liabilities 2010: $127,959Net Assets 2010: $699,9112010Assets 2011: $770,611Liabilities 2011: $144,265Net Assets 2011: $626,3462011Assets 2012: $778,483Liabilities 2012: $188,931Net Assets 2012: $589,5522012Assets 2013: $819,086Liabilities 2013: $203,066Net Assets 2013: $616,0202013Assets 2014: $835,678Liabilities 2014: $258,366Net Assets 2014: $577,3122014Assets 2015: $823,573Liabilities 2015: $228,879Net Assets 2015: $594,6942015Assets 2016: $945,394Liabilities 2016: $334,561Net Assets 2016: $610,8332016Assets 2017: $978,002Liabilities 2017: $270,730Net Assets 2017: $707,2722017Assets 2018: $1,126,184Liabilities 2018: $357,907Net Assets 2018: $768,2772018Assets 2019: $1,064,330Liabilities 2019: $373,756Net Assets 2019: $690,5742019Assets 2020: $1,092,436Liabilities 2020: $580,211Net Assets 2020: $512,2252020Assets 2021: $1,110,740Liabilities 2021: $390,183Net Assets 2021: $720,5572021Assets 2022: $936,935Liabilities 2022: $599,095Net Assets 2022: $337,8402022Assets 2023: $972,668Liabilities 2023: $753,402Net Assets 2023: $219,2662023Assets 2024: $848,176Liabilities 2024: $679,756Net Assets 2024: $168,4202024

Highlighted filing

2024

Assets$848,176
Liabilities$679,756
Net Assets$168,420
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,692,3882010Expenses 2011: $1,482,5002011Expenses 2012: $1,523,8492012Revenue 2013: $1,748,658Expenses 2013: $1,735,328Net Income 2013: $13,3302013Revenue 2014: $1,474,894Expenses 2014: $1,505,634Net Income 2014: -$30,7402014Revenue 2015: $1,515,975Expenses 2015: $1,474,272Net Income 2015: $41,7032015Revenue 2016: $1,512,220Expenses 2016: $1,505,843Net Income 2016: $6,3772016Revenue 2017: $1,657,381Expenses 2017: $1,586,419Net Income 2017: $70,9622017Revenue 2018: $1,673,021Expenses 2018: $1,562,871Net Income 2018: $110,1502018Revenue 2019: $1,473,417Expenses 2019: $1,698,710Net Income 2019: -$225,2932019Revenue 2020: $960,891Expenses 2020: $1,288,800Net Income 2020: -$327,9092020Revenue 2021: $1,583,490Expenses 2021: $1,484,831Net Income 2021: $98,6592021Revenue 2022: $1,229,530Expenses 2022: $2,076,195Net Income 2022: -$846,6652022Revenue 2023: $1,381,388Expenses 2023: $1,880,810Net Income 2023: -$499,4222023Revenue 2024: $1,098,257Expenses 2024: $1,714,777Net Income 2024: -$616,5202024

Highlighted filing

2024

Revenue$1,098,257
Expenses$1,714,777
Net Income-$616,520
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$848,176
Liabilities
$679,756
Net assets
$168,420
Revenue
$1,098,257
Expenses
$1,714,777
Net income
-$616,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.68$0.17$1.10$1.71$0.62
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.75$0.22$1.38$1.88$0.50
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.60$0.34$1.23$2.08$0.85
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.39$0.72$1.58$1.48$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.58$0.51$0.96$1.29$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.37$0.69$1.47$1.70$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.13$0.36$0.77$1.67$1.56$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.27$0.71$1.66$1.59$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.33$0.61$1.51$1.51$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.23$0.59$1.52$1.47$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.26$0.58$1.47$1.51$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.20$0.62$1.75$1.74$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.19$0.59$1.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.14$0.63$1.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.13$0.70$1.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$1,426,691
Mission and Program Overview

Mission

It is the mission of the boy scouts of america to serve others by helping to instill values in young people and, in other ways, to prepare them to make ethical choices during their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law.

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$224,557$256,556▲ $31,999
Cash and Non-Interest-Bearing Accounts$368,628$179,684▼ $188,944
Investments Other Securities$75,000$150,000▲ $75,000
Land, Buildings, and Equipment, Net$246,516$125,105▼ $121,411
Pledges and Grants Receivable$3,660$85,816▲ $82,156
Inventories for Sale or Use$41,311$21,727▼ $19,584
Accounts Receivable$7,281$20,429▲ $13,148
Prepaid Expenses and Deferred Charges$5,664$8,308▲ $2,644
Total Assets$972,668$848,176▼ $124,492
Other Assets Total$51$551▲ $500
Liabilities
Mortgage Notes Payable Secured by Investment Property$247,657$233,567▼ $14,090
Other Liabilities$23$145,889▲ $145,866
Escrow Account Liability$333,659$145,625▼ $188,034
Accounts Payable and Accrued Expenses$167,244$145,600▼ $21,644
Deferred Revenue$650$5,115▲ $4,465
Unsecured Notes Loans Payable$4,169$3,960▼ $209
Total Liabilities$753,402$679,756▼ $73,646
Net Assets / Fund Balance
Net Assets With Donor Restrictions$356,130$479,546▲ $123,416
Net Assets Without Donor Restrictions$-136,864$-311,126▼ $174,262
Total Net Assets Fund Balance$219,266$168,420▼ $50,846
Total Liabilities and Net Assets / Fund Balance$972,668$848,176▼ $124,492

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,273$1,874,208$1,898,481
Equipment$59,385$635,049$694,434
Leasehold Improvements$2,022$681,134$683,156
Land$29,662-$29,662
Other Land Buildings$9,763-$9,763
Other Securities$150,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$355,834$4,200▲ $33,750$2,751$391,033
2023$317,407$5,792▲ $32,120$515$355,834
2022$501,916$6,000▼ $47,522$-142,987$317,407
2021$455,128$8,000▲ $52,563$10,000$501,916
2020$408,005$4,000▲ $64,521$10,000$455,128
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jason SmithScout ExecutiveFT$129,991$129,991

Board Members and Trustees

NameTitle
Don ZimmermanDistrict Chair
Dr Julian LevinDistrict Chair
Gary MocarskiDistrict Chair
Phillip Obie IiDistrict Chair
Richard DavisDistrict Chair
Chris StaubesPresident
Jay WallaceAdministration
Ray BryantCommissioner
Matt YaunFinance
Mary Pat CrawfordLegal Counsel
Bobby BakerMarketing
Albert George IiMember
Barrett TolbertMember
Bill LoebleMember
Buck InabinetMember
Buck WatkinsMember
Chris DavisMember
Chris PaulMember
Conrad ZimmermanMember
Craig SelfMember
Daniel BartonMember
Daniel MartinMember
David HearneMember
David SmithMember
Dick KoehlerMember
Doug McfarlandMember
Dr Norman ArmstrongMember
Dr Patricia HenleyMember
Duane LewisMember
Ed BellMember
Ed BurnMember
Edward VaughanMember
Eric MainMember
Francis ErvinMember
Fred WhittleMember
Jack a Frisch PhdMember
James BartonMember
Jay ByarsMember
Jeff VinzaniMember
Michele ForsytheMember
Mikell MurrayMember
Patrick WamsleyMember
Paul PenningtonMember
Penny MiddletonMember
Rheagan TimmermanMember
Ricardo RodriguezMember
Rich UhrichMember
Richard KrugerMember
Robert MoiseMember
Robert NettlesMember
Robert SnowMember
Ruth MeloenyMember
Sally SheldonMember
Scot DupuisMember
Tim LarkinMember
Tim WiseMember
Tony DutteraMember
Will SnowMember
William GrimsleyMember
Bill EverettMembership
Denise Tindell-wareMulticultural Scouting
Charlie CantoreProgram
Brandon HoffmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$488,562
Program Service Revenue
$353,542
Investment Income
$3,631
Other Revenue
$252,522
All Other Contributions
$476,979
Change in Net Assets
$-616,520

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,095,851
Revenue Not Reported on Financial Statements
$2,406
Revenue Not Reported on Form 990
$568,080
Total Revenue per Audited Statements
$1,663,931
Total Revenue per Form 990
$1,098,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,005,995
Salaries, Compensation, and Employee Benefits$708,782
Total Fundraising Expense$129,367
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$431,443$87,275$48,486$567,204
Occupancy$352,030$67,460$37,478$456,968
Pension Plan Contributions$72,760$18,050$10,028$100,838
Fees for Services Management$48,210$12,122$6,696$67,028
Travel$31,077$7,199$3,999$42,275
Payroll Taxes$30,725$6,438$3,577$40,740
Depreciation Depletion$35,760--$35,760
Other Expenses$25,869$33,658$3,593$33,658
All Other Expenses$23,672$4,749$3,329$31,750
Insurance$18,894$3,786$2,103$24,783
Advertising$5,958$273$151$6,382
Interest$5,121$134$74$5,329
Conferences and Meetings$261$65$36$362
Total Functional Expenses$1,320,070$265,340$129,367$1,714,777

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,714,777
Total Expenses per Audited Statements$1,714,777
Total Expenses per Form 990$1,714,777
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$480,112
Fundraising Direct Expenses$317,784
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$442,935$442,935$154,216$288,719
Miscellaneous Events$37,177$37,177$14,994$22,183
Total Events$480,112$480,112$317,784$162,328
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$145,866
Other Accrued Liabilities$23
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
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 B, Line 11B

“The 990 is provided to the audit committee for review. Once the audit committee has reviewed the return, it is provided to the full board for approval.”

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

“All board members and employees are asked to sign a statement certifying that they have received a copy of the conflict of interest policy and that neither they, nor an immediate family member, has any personal economic interest in the council that may be construed as a conflict of interest.”

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

“The officers of the council are not compensated for any work. There are no key employees as defined in the instructions to the form 990. See the previous explanation for approval of the scout executive's salary.”

Form 990, Part VI, Section C, Line 19

“The governing documents and policies are made available to the public upon request and can either be mailed to, or picked up by, the interested party.”

Filing and Contact Details

Filer

Filer Name
Coastal Carolina Council Bsa
EIN
57-0327870
Phone
8437630305
Address
9297 MEDICAL PLAZA DRIVE, NORTH CHARLESTON, SC 29406

Signing Officer

Name
Jason Smith
Title
Scout Executive
Phone
8437630305
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Smith
Formed
1940
Legal Domicile
Sc
Voting Board Members
63
Independent Board Members
63
Employees
49
Volunteers
1,442

Preparer

Firm
Cri Advisors Pllc
Address
2805 N PARK DRIVE, GOLDSBORO, NC 27532
Preparer
Michael C Jordan CPA
Phone
9197518297
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has not changed from that of previous years.”

Financial Statement Notes

PART X, LINE 2:

“The council is a tax-exempt organization under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The council is subject to federal income tax on any unrelated business taxable income. The council utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely- than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of december 31, 2024, the council has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.”

PART IV, LINE 2B:

“A unit may, at its discretion, establish a custodial account at the council service center this account is for the convenience of the unit and can be used to pay registrations, fees or purchase items from the scout shop.”

PART X, LINE 2:

“Management has evaluated the tax positions of the organizations and does not believe that any uncertain tax positions or unrecognized tax benefits or unrecognized tax benefits exist for the year ended december 31, 2021. The organziation's policy is to report accrued interest related to unrecognized tax benefits, when applicable as interest expense and to report penaltities as other expense. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 980 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/Desc0CUB SCOUTS, A YEAR-ROUND PROGRAM WHOSE MISSION IS TO DEVELOP CHARACTER AND ETHICAL DECISION-MAKING SKILLS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES (5-10 YEARS OLD). CUB SCOUTING IS ORGANIZED INTO GROUPS CALLED PACKS AND DENS, EACH OF WHICH IS LED BY DEDICATED VOLUNTEER LEADERS WHO TEACH CUB SCOUTS FUN, VALUABLE LESSONS, HELP LEARN CITIZENSHIP, AND DEVELOP PHYSICAL FITNESS. SCOUTS, BSA IS A YEAR-ROUND PROGRAM FOR BOYS AND GIRLS 11-17 DESIGNED TO BUILD CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER. SCOUTING IS THE ULTIMATE FORM OF LEARNING BY DOING. SCOUTS EXPLORE THEIR INTEREST AND IMPROVE SKILLS WHILE WORKING TOWARDS SCOUTING'S HIGHEST RANK: EAGLE. VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 YEARS OF AGE (OR 13 YEARS OF AGE AND HAVE COMPLETED THE EIGTH GRADE) AND UP TO 21 YEARS OF AGE. VENTURING PROVIDES POSITIVE YOUTH-LED EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS, WITH AN EMPHASIS ON ADVENTURE, LEADERSHIP, PERSONAL GROWTH, AND SERVICE. EXPLORING IS YEAR-ROUND, CO-ED CAREER EXPLORATION PROGRAM FOR YOUNG MEN AND WOMEN FROM AGES 10-20. EXPLORING PROVIDES STUDENTS WITH AN OPPORTUNITY TO LEARN ABOUT A WIDE VARIETY OF CAREER FIELDS AND NETWORK WITH PROFESSIONALS ALREADY WORKING IN THOSE FIELDS. PARTICIPANTS GET HANDS-ON EXPERIENCE TO DETERMINE WHETHER OR NOT A PARTICULAR CAREER FIELD IS RIGHT FOR THEM. THEY ALSO DEVELOP VALUABLE NETWORKING CONTACTS WITH PROFESSIONALS WORKING IN THEIR SELECTED CAREER FIELDS, WHILE GETTING TO KNOW OTHER YOUTH WITH SIMILAR INTERESTS AND ASPIRATIONS.
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