Civic Intelligence

Indian Waters Council Ita

EIN 57-6118457 • 501(c)3 • Columbia, SC

Profile

It is the mission of the boy scouts of america to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the scout oath law.

715 Betsy DriveColumbia, SC 29210

www.indianwaters.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

93%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

67th percentile

$175,714

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 23.6% of source-year revenue.

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

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Up

$5,088,458

Up $720,714 (+17%) from 2023

Liabilities

Down

$0

Down $1,450 (-100%) from 2023

Net Assets

Up

$5,088,458

Up $722,164 (+17%) from 2023

Revenue

Up

$743,359

Up $799,124 (+1433%) from 2023

Expenses

Down

$51,351

Down $25,503 (-33%) from 2023

Net Income

Up

$692,008

Up $824,627 (+622%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,809,450Liabilities 2011: $208,580Net Assets 2011: $2,600,8702011Assets 2012: $2,907,029Liabilities 2012: $206,474Net Assets 2012: $2,700,5552012Assets 2013: $3,023,931Liabilities 2013: $195,457Net Assets 2013: $2,828,4742013Assets 2014: $2,951,401Liabilities 2014: $184,058Net Assets 2014: $2,767,3432014Assets 2015: $2,777,003Liabilities 2015: $172,812Net Assets 2015: $2,604,1912015Assets 2016: $2,716,482Liabilities 2016: $161,566Net Assets 2016: $2,554,9162016Assets 2017: $2,868,341Liabilities 2017: $144,272Net Assets 2017: $2,724,0692017Assets 2018: $2,549,940Liabilities 2018: $0Net Assets 2018: $2,549,9402018Assets 2019: $2,781,338Liabilities 2019: $0Net Assets 2019: $2,781,3382019Assets 2020: $2,807,328Liabilities 2020: $0Net Assets 2020: $2,807,3282020Assets 2021: $2,869,004Liabilities 2021: $0Net Assets 2021: $2,869,0042021Assets 2022: $4,847,378Liabilities 2022: $1,002Net Assets 2022: $4,846,3762022Assets 2023: $4,367,744Liabilities 2023: $1,450Net Assets 2023: $4,366,2942023Assets 2024: $5,088,458Liabilities 2024: $0Net Assets 2024: $5,088,4582024

Highlighted filing

2024

Assets$5,088,458
Liabilities$0
Net Assets$5,088,458

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: -$62,258Expenses 2011: $0Net Income 2011: -$62,2582011Revenue 2012: -$5,479Expenses 2012: $0Net Income 2012: -$5,4792012Revenue 2013: $108,127Expenses 2013: $0Net Income 2013: $108,1272013Revenue 2014: $207,154Expenses 2014: $59,080Net Income 2014: $148,0742014Revenue 2015: $72,034Expenses 2015: $44,896Net Income 2015: $27,1382015Revenue 2016: $36,809Expenses 2016: $44,894Net Income 2016: -$8,0852016Revenue 2017: $72,442Expenses 2017: $0Net Income 2017: $72,4422017Revenue 2018: $167,941Expenses 2018: $100,000Net Income 2018: $67,9412018Revenue 2019: $249,010Expenses 2019: $17,612Net Income 2019: $231,3982019Revenue 2020: $145,029Expenses 2020: $119,039Net Income 2020: $25,9902020Revenue 2021: $158,969Expenses 2021: $97,293Net Income 2021: $61,6762021Revenue 2022: $1,159,171Expenses 2022: $1,000Net Income 2022: $1,158,1712022Revenue 2023: -$55,765Expenses 2023: $76,854Net Income 2023: -$132,6192023Revenue 2024: $743,359Expenses 2024: $51,351Net Income 2024: $692,0082024

Highlighted filing

2024

Revenue$743,359
Expenses$51,351
Net Income$692,008

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.00$5.09$0.74$0.05$0.69
2023Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.37$0.06$0.08$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$0.00$4.85$1.16$0.00$1.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.87$0.16$0.10$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.00$2.81$0.15$0.12$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.00$2.78$0.25$0.02$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.00$2.55$0.17$0.10$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.14$2.72$0.07$0.00$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.16$2.55$0.04$0.04$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.78$0.17$2.60$0.07$0.04$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.18$2.77$0.21$0.06$0.15
2013Summary only. Only limited summary data is available for this year.$3.02$0.20$2.83$0.11$0.00$0.11
2012Summary only. Only limited summary data is available for this year.$2.91$0.21$2.70$0.01$0.00$0.01
2011Summary only. Only limited summary data is available for this year.$2.81$0.21$2.60$0.06$0.00$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$743,359
Mission and Program Overview

Mission

It is the mission of the boy scouts of america to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the scout oath law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,487,896$3,873,639▲ $385,743
Accounts Receivable$5,458$365,311▲ $359,853
Land, Buildings, and Equipment, Net$125,294$125,294→ $0
Cash and Non-Interest-Bearing Accounts-$46,182-
Savings and Temporary Cash Investments$49,411$21,261▼ $28,150
Total Assets$4,324,830$5,088,458▲ $763,628
Other Assets Total$656,771$656,771→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,450--
Total Liabilities$1,450$0▼ $1,450
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,916,331$4,931,440▲ $15,109
Net Assets Without Donor Restrictions$-592,951$157,018▲ $749,969
Total Net Assets Fund Balance$4,323,380$5,088,458▲ $765,078
Total Liabilities and Net Assets / Fund Balance$4,324,830$5,088,458▲ $763,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$584,637$584,637
Land$125,294-$125,294
Other Assets Org$44,858--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,387,422-▲ $163,581-$4,551,003
2023$4,167,954-▲ $219,468-$4,387,422
2022$2,869,004$2,911,055▼ $739,985$872,120$4,167,954
2021$2,807,328-▲ $143,978$82,302$2,869,004
2020$2,781,338-▲ $121,216$95,226$2,807,328
Compensation and Service Providers

Employees

NameTitleOtherTotal
Douglas StoneScout Execut$175,714$175,714

Board Members and Trustees

NameTitle
Amanda HeadBoard Member
Art GrahamBoard Member
Byron GipsonBoard Member
Carol HainesBoard Member
Charles PotokBoard Member
Chris BurnetteBoard Member
Chris TyrrellBoard Member
Christopher NeeleyBoard Member
Curt NellisBoard Member
Darrin ThomasBoard Member
David LeeBoard Member
Diane BauerBoard Member
Glen CaulkBoard Member
Glenn ButtonBoard Member
J Fitzhugh KingBoard Member
Jd ChaplinBoard Member
Jennifer HodgeBoard Member
Jim LandrethBoard Member
Joseph Anderson JrBoard Member
Katherine DaughtyBoard Member
Kevin ObrienBoard Member
Kevin RhodesBoard Member
Larry GreenBoard Member
Lloyd KappBoard Member
Mark MclawhornBoard Member
Michelle MalcomBoard Member
Mikee JohnsonBoard Member
Nathaniel SpellsBoard Member
Nicky MccarterBoard Member
Porter StewartBoard Member
Robin FowlerBoard Member
Ron HillBoard Member
Skyler HuttoBoard Member
Timothy NorwoodBoard Member
Wade DickensBoard Member
William McmasterBoard Member
Jason MillmanCouncil Comm
Michael HarrisCouncil Pres
J Smith HarrisonExecutive VP
Walter BarefootLegal Counse
Brad HuttoNational Bsa
Mason ThomasOa Advisor
Phil BethunePast Preside
Douglas StoneScout Executive
Doug FloydTreasurer
Greg McdanielVP - Camping
Chip PayneVP - Distric
Jack NorrisVP - Members
Bill EiseleVP - Propert
Kenneth MciverVP - Propert
J Webb JonesVP Endowment
Revenue and Support

Revenue Composition

Contributions and Grants
$555,203
Program Service Revenue
$0
Investment Income
$188,156
Other Revenue
$0
All Other Contributions
$555,203
Change in Net Assets
$692,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$743,359
Revenue Not Reported on Form 990
$73,070
Total Revenue per Audited Statements
$816,429
Total Revenue per Form 990
$743,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$16,188--$16,188
Total Functional Expenses$51,351$0$0$51,351

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$51,351
Total Expenses per Audited Statements$51,351
Total Expenses per Form 990$51,351
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members of the executive board include: 1) elected officers of the council. 2) members who are representatives of various community interests. These members are nominated by the nominating committee and elected at the annual council business meeting. 3) chairman of the committees of the board. 4) district chairmen upon their approval by the board. 5) not more than two youth members, who shall be registered boy scouts or explorers appointed by the council president with the approval of the board. 6) the scout executive, who shall have no vote. Specific duties of the board include: 1) to meet six times per year and act as decision and review body of the council. 2) to exercise all powers of the council in the intervals between council meetings. 3) to approve plans of the various committees. The executive board is a decision making body rather than a study and discussion group. Detailed analysis of various phases of council operations are made by the appropriate committees who then present recommended plans of action. 4) to select and employ a scout executive. 5) to review and act on recommendations of subcommittees of the executive board. 6) to act as a "court of last resort," with the advice and approval of the national council, in questions of local policy and procedures not covered in regulations. 7) approve the annual operating budget, make sure that it is funded completely. A major factor is the individual board member making a significant personal contribution to the annual fos campaign.

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

Prior to filing, the audit committee reviews and approves of the form 990.

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

The council reviews the policy annually with the board.

Form 990, Page 6, Part VI, Line 19

The audited financials are available during normal business hours for anyone to come to our office and review.

Filing and Contact Details

Filer

Filer Name
Indian Waters Council Ita
EIN
57-6118457
Phone
8037509854
Address
715 BETSY DRIVE, COLUMBIA, SC 29210

Signing Officer

Name
Douglas Stone
Title
Scout Executive
Phone
8037509854
Signed
2025-10-30

Organization Details

Principal Officer
Douglas Stone
Formed
1931
Legal Domicile
Sc
Voting Board Members
51
Independent Board Members
51
Employees
0

Preparer

Firm
The Brittingham Group Llp
Address
PO BOX 5949, WEST COLUMBIA, SC 29171-5949
Preparer
Harry D Deloach
Phone
8037393090
Raw XML AppendixShowing 400 of 717 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/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt500
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IRS990/Form990PartVIISectionAGrp/PersonNm2DIANE BAUER
IRS990/Form990PartVIISectionAGrp/PersonNm3PHIL BETHUNE
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRIS BURNETTE
IRS990/Form990PartVIISectionAGrp/PersonNm5GLENN BUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm6GLEN CAULK
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IRS990/Form990PartVIISectionAGrp/PersonNm16CAROL HAINES
IRS990/Form990PartVIISectionAGrp/PersonNm17MICHAEL HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm18J SMITH HARRISON
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IRS990/Form990PartVIISectionAGrp/PersonNm20RON HILL
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IRS990/Form990PartVIISectionAGrp/PersonNm23SKYLER HUTTO
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IRS990/Form990PartVIISectionAGrp/PersonNm25J WEBB JONES
IRS990/Form990PartVIISectionAGrp/PersonNm26LLOYD KAPP
IRS990/Form990PartVIISectionAGrp/PersonNm27J FITZHUGH KING
IRS990/Form990PartVIISectionAGrp/PersonNm28JIM LANDRETH
IRS990/Form990PartVIISectionAGrp/PersonNm29DAVID LEE
IRS990/Form990PartVIISectionAGrp/PersonNm30MICHELLE MALCOM
IRS990/Form990PartVIISectionAGrp/PersonNm31NICKY MCCARTER
IRS990/Form990PartVIISectionAGrp/PersonNm32GREG MCDANIEL
IRS990/Form990PartVIISectionAGrp/PersonNm33MARK MCLAWHORN
IRS990/Form990PartVIISectionAGrp/PersonNm34KENNETH MCIVER
IRS990/Form990PartVIISectionAGrp/PersonNm35WILLIAM MCMASTER
IRS990/Form990PartVIISectionAGrp/PersonNm36JASON MILLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm37CHRISTOPHER NEELEY
IRS990/Form990PartVIISectionAGrp/PersonNm38CURT NELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm39JACK NORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm40TIMOTHY NORWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm41KEVIN OBRIEN
IRS990/Form990PartVIISectionAGrp/PersonNm42CHIP PAYNE
IRS990/Form990PartVIISectionAGrp/PersonNm43CHARLES POTOK
IRS990/Form990PartVIISectionAGrp/PersonNm44KEVIN RHODES
IRS990/Form990PartVIISectionAGrp/PersonNm45NATHANIEL SPELLS
IRS990/Form990PartVIISectionAGrp/PersonNm46PORTER STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm47DOUGLAS STONE
IRS990/Form990PartVIISectionAGrp/PersonNm48DARRIN THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm49MASON THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm50CHRIS TYRRELL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt47175714
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt500
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEGAL COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP - PROPERT
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNCIL PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22NATIONAL BSA
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25VP ENDOWMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER

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