Civic Intelligence

Georgia-Carolina Council Boy Scouts Of

EIN 58-0566185 • 501(c)3 • Evans, GA

Profile

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

4316 Three J RoadEvans, GA 30809

www.gacacouncil.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

1.16x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

31st percentile

-3.8%

Higher net margin than 31% 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

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

67th percentile

19%

Faster revenue growth than 67% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$4,629,570

Down $81,052 (-1.7%) from 2023

Liabilities

Down

$1,410,475

Down $49,474 (-3.4%) from 2023

Net Assets

Down

$3,219,095

Down $31,578 (-1.0%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin31st percentile

Revenue

Up

$1,218,563

Up $193,144 (+19%) from 2023

Expenses

Down

$1,264,987

Down $159,031 (-11%) from 2023

Net Income

Up

-$46,424

Up $352,175 (+88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,986,858Liabilities 2011: $313,303Net Assets 2011: $2,673,5552011Assets 2012: $3,619,623Liabilities 2012: $361,858Net Assets 2012: $3,257,7652012Assets 2013: $3,507,965Liabilities 2013: $244,557Net Assets 2013: $3,263,4082013Assets 2014: $4,066,512Liabilities 2014: $681,974Net Assets 2014: $3,384,5382014Assets 2015: $4,009,303Liabilities 2015: $632,947Net Assets 2015: $3,376,3562015Assets 2016: $4,279,581Liabilities 2016: $560,174Net Assets 2016: $3,719,4072016Assets 2017: $4,150,978Liabilities 2017: $527,951Net Assets 2017: $3,623,0272017Assets 2018: $3,897,735Liabilities 2018: $520,697Net Assets 2018: $3,377,0382018Assets 2019: $4,004,760Liabilities 2019: $590,299Net Assets 2019: $3,414,4612019Assets 2020: $4,087,356Liabilities 2020: $879,412Net Assets 2020: $3,207,9442020Assets 2021: $4,516,113Liabilities 2021: $877,878Net Assets 2021: $3,638,2352021Assets 2022: $4,898,242Liabilities 2022: $1,234,311Net Assets 2022: $3,663,9312022Assets 2023: $4,710,622Liabilities 2023: $1,459,949Net Assets 2023: $3,250,6732023Assets 2024: $4,629,570Liabilities 2024: $1,410,475Net Assets 2024: $3,219,0952024

Highlighted filing

2024

Assets$4,629,570
Liabilities$1,410,475
Net Assets$3,219,095
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $990,8322011Revenue 2012: $1,410,023Expenses 2012: $884,647Net Income 2012: $525,3762012Revenue 2013: $1,033,258Expenses 2013: $1,060,051Net Income 2013: -$26,7932013Revenue 2014: $1,096,520Expenses 2014: $970,318Net Income 2014: $126,2022014Revenue 2015: $1,003,485Expenses 2015: $966,962Net Income 2015: $36,5232015Revenue 2016: $1,258,434Expenses 2016: $917,331Net Income 2016: $341,1032016Revenue 2017: $1,016,062Expenses 2017: $1,184,731Net Income 2017: -$168,6692017Revenue 2018: $944,216Expenses 2018: $1,103,490Net Income 2018: -$159,2742018Revenue 2019: $1,184,528Expenses 2019: $1,037,443Net Income 2019: $147,0852019Revenue 2020: $584,658Expenses 2020: $811,921Net Income 2020: -$227,2632020Revenue 2021: $1,320,298Expenses 2021: $901,552Net Income 2021: $418,7462021Revenue 2022: $1,612,188Expenses 2022: $1,148,377Net Income 2022: $463,8112022Revenue 2023: $1,025,419Expenses 2023: $1,424,018Net Income 2023: -$398,5992023Revenue 2024: $1,218,563Expenses 2024: $1,264,987Net Income 2024: -$46,4242024

Highlighted filing

2024

Revenue$1,218,563
Expenses$1,264,987
Net Income-$46,424
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
$4,629,570
Liabilities
$1,410,475
Net assets
$3,219,095
Revenue
$1,218,563
Expenses
$1,264,987
Net income
-$46,424
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$1.41$3.22$1.22$1.26$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$1.46$3.25$1.03$1.42$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$1.23$3.66$1.61$1.15$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.88$3.64$1.32$0.90$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$0.88$3.21$0.58$0.81$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.59$3.41$1.18$1.04$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.52$3.38$0.94$1.10$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.53$3.62$1.02$1.18$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$0.56$3.72$1.26$0.92$0.34
2015Detailed filing. Detailed filing data is available for this year.$4.01$0.63$3.38$1.00$0.97$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.07$0.68$3.38$1.10$0.97$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.51$0.24$3.26$1.03$1.06$0.03
2012Summary only. Only limited summary data is available for this year.$3.62$0.36$3.26$1.41$0.88$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.31$2.67$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,439,388
Mission and Program Overview

Mission

To provide quality programs, facilities and opportunities that enable packs, troops, crews, and posts to deliver the full range of scouting experiences to every registered member. The mission of the boy scouts of america is to prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

To provide quality programs, facilities, and opportunities that enable packs, troops, crews, and posts to deliver the full range of scouting experiences to every registered member. The mission of the boy scouts of america is to prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,511,503$3,406,583▼ $104,920
Other Notes and Loans Receivable, Net$530,556$581,836▲ $51,280
Investments in Publicly Traded Securities$413,879$407,499▼ $6,380
Cash and Non-Interest-Bearing Accounts$77,110$91,118▲ $14,008
Pledges and Grants Receivable$96,419$67,060▼ $29,359
Inventories for Sale or Use$51,260$50,787▼ $473
Prepaid Expenses and Deferred Charges$16,276$12,687▼ $3,589
Total Assets$4,710,622$4,629,570▼ $81,052
Other Assets Total$13,619$12,000▼ $1,619
Liabilities
Mortgage Notes Payable Secured by Investment Property$815,849$823,747▲ $7,898
Unsecured Notes Loans Payable$529,610$447,277▼ $82,333
Accounts Payable and Accrued Expenses$28,057$113,791▲ $85,734
Other Liabilities$51,876$24,106▼ $27,770
Deferred Revenue$34,557$1,554▼ $33,003
Total Liabilities$1,459,949$1,410,475▼ $49,474
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,282,425$2,211,721▼ $70,704
Net Assets With Donor Restrictions$968,248$1,007,374▲ $39,126
Total Net Assets Fund Balance$3,250,673$3,219,095▼ $31,578
Total Liabilities and Net Assets / Fund Balance$4,710,622$4,629,570▼ $81,052

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,560,939$795,592$3,356,531
Leasehold Improvements$332,846$555,659$888,505
Equipment$214,728$243,330$458,058
Land$298,070-$298,070

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$661,928-▲ $24,454$-12,532$673,850
2023$717,930$6,000▼ $48,138$-13,864$661,928
2022$1,240,150$11,617▼ $199,348$-334,489$717,930
2021$1,152,531$136,988▲ $74,802$124,171$1,240,150
2020$1,131,319$14,000▼ $14,463$-21,675$1,152,531
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Daniel RogersScout ExecutiveFT$118,807$118,807

Board Members and Trustees

NameTitle
Gregory FranciscoCouncil President
Andy KnoxBoard Member
Andy Knox JrBoard Member
Bobby ThomasBoard Member
Cameron NixonBoard Member
Carl TysonBoard Member
Doug WelchBoard Member
Garrett MurphyBoard Member
James WallaceBoard Member
Jeff FoleyBoard Member
Jeremy WilsonBoard Member
Jimmy BuchananBoard Member
Joanna ConleyBoard Member
Keith MilburnBoard Member
Mark LightfootBoard Member
Maury LockeBoard Member
Michael HarleyBoard Member
Patrick ClaytonBoard Member
Paul KorinkoBoard Member
Randy WatkinsBoard Member
Rick RichardsBoard Member
Ron PfliegerBoard Member
Steven FlyntBoard Member
Wesley BrownBoard Member
Daniel RhodesAttorney
Andrew JordanTreasurer
Betty DychesVP Administration
Scott EdwardsVP Finance
Allan CouttsVP Membership
Travis HerronVP Program
Revenue and Support

Revenue Composition

Contributions and Grants
$455,344
Program Service Revenue
$309,153
Investment Income
$23,608
Other Revenue
$430,458
All Other Contributions
$455,344
Change in Net Assets
$-46,424

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,218,563
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,846
Total Revenue per Audited Statements
$1,233,409
Total Revenue per Form 990
$1,218,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$729,073
Salaries, Compensation, and Employee Benefits$535,914
Total Fundraising Expense$104,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$249,808$20,306$25,028$295,142
Occupancy$230,540$18,739$23,098$272,377
Depreciation Depletion$116,015$9,430$11,623$137,068
Current Officers, Directors, Trustees, and Key Employees$100,558$8,174$10,075$118,807
Pension Plan Contributions$65,610$5,333$6,573$77,516
Office Expenses$42,724$3,474$4,280$50,478
Interest$27,433$14,831$2,749$45,013
Payroll Taxes$29,725$2,416$2,978$35,119
Insurance$28,469$2,314$2,852$33,635
Fees for Services Other$22,342$1,816$2,238$26,396
Payments to Affiliates-$23,843-$23,843
Conferences and Meetings$13,261$1,077$1,329$15,667
Travel$10,929$888$1,095$12,912
Other Expenses$9,775$795$979$11,549
Other Employee Benefits$7,897$642$791$9,330
All Other Expenses$7,797$635$781$9,213
Total Functional Expenses$1,039,838$120,970$104,179$1,264,987

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,264,987
Total Expenses per Audited Statements$1,264,987
Total Expenses per Form 990$1,264,987
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$222,581
Fundraising Direct Expenses$154,616
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$190,168$190,168$126,485$63,683
Fleur De Lis$12,670$12,670-$12,670
Total Events$222,581$222,581$154,616$67,965
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$24,106
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
Yes
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, Part VI, Section A, Line 2

“Andy knox, sr. Is the father of andy knox, jr. Both are members of the executive board.”

Form 990, Part VI, Section A, Line 6

“The organization has registered members. Each registered unit has chartered organizational representatives, committee chair, committee members, and either a scout master, or a cub master, depending on whether the unit is a troop or a pack. For crews, there is a crew advisor. All units in the organization have an institutional head.”

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

“Chartered organization representatives are invited to the annual meeting, and as such, can vote on the election of new board members. Decisions of the governing body are not subject to their approval.”

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

“Any decisions by the governing body, which are deemed significant, are subject to approval by the executive board members.”

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

“A printed copy of the form 990 will be provided to each board member at the executive board meeting for review prior to filing with the irs.”

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

“The organization's conflict of interest policy is reviewed by the executive directors and officers on a regular basis to monitor and enforce compliance.”

Form 990, Part VI, Section B, Line 15

“The scout executive's compensation and any increases in compensation have to be approved by the council president and compensation committee. Compensation is performance-based with an annual evaluation. All other employee compensation is approved by the scout executive. Compensation is performance-based with an annual evaluation. Increases in compensation are recommended by the scout executive, with knowledge of the president and compensation committee, and awarded within approved budget limitations.”

Form 990, Part VI, Section C, Line 19

“The council's records are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Georgia-carolina Council Boy Scouts of
EIN
58-0566185
Phone
7067335277
Address
4316 THREE J ROAD, EVANS, GA 30809

Signing Officer

Name
Daniel Rogers
Title
Scout Executive
Phone
7067335277
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Rogers
Formed
1922
Legal Domicile
Ga
Voting Board Members
30
Independent Board Members
30
Employees
51
Volunteers
600

Preparer

Firm
Serotta Maddocks Evans & Co
Address
2743 PERIMETER PKWY, AUGUSTA, GA 30909
Preparer
Jay Sanders
Phone
7067225337
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed.”

Financial Statement Notes

PART V, LINE 4:

“The principal of the endowment funds is to be used to generate investment income for use in operations and capital expenditures.”

PART X, LINE 2:

“The council is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization, 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 income. Accordingly, no provision for income taxes has been recorded. The council has adopted the provisions of the fasb standard on accounting for uncertainty in income taxes (asc 740-10-25). The council does not believe there are any material uncertain tax positions and, accordingly, has not recognized any liability for unrecognized tax benefits. For the years ended december 31, 2021 and 2020, there were no interest or penalties recorded or included in its financial statements.”

Raw XML AppendixShowing 400 of 748 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE QUALITY PROGRAMS, FACILITIES, AND OPPORTUNITIES THAT ENABLE PACKS, TROOPS, CREWS, AND POSTS TO DELIVER THE FULL RANGE OF SCOUTING EXPERIENCES TO EVERY REGISTERED MEMBER. THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm3ALLAN COUTTS
IRS990/Form990PartVIISectionAGrp/PersonNm4TRAVIS HERRON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDREW JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm6DANIEL RHODES
IRS990/Form990PartVIISectionAGrp/PersonNm7DANIEL ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm8DOUG WELCH
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFF FOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm10MAURY LOCKE
IRS990/Form990PartVIISectionAGrp/PersonNm11PATRICK CLAYTON
IRS990/Form990PartVIISectionAGrp/PersonNm12PAUL KORINKO
IRS990/Form990PartVIISectionAGrp/PersonNm13RANDY WATKINS
IRS990/Form990PartVIISectionAGrp/PersonNm14RICK RICHARDS
IRS990/Form990PartVIISectionAGrp/PersonNm15RON PFLIEGER
IRS990/Form990PartVIISectionAGrp/PersonNm16JEREMY WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm17MARK LIGHTFOOT
IRS990/Form990PartVIISectionAGrp/PersonNm18STEVEN FLYNT
IRS990/Form990PartVIISectionAGrp/PersonNm19JAMES WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm20JOANNA CONLEY
IRS990/Form990PartVIISectionAGrp/PersonNm21GARRETT MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm22JIMMY BUCHANAN
IRS990/Form990PartVIISectionAGrp/PersonNm23BOBBY THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm24ANDY KNOX
IRS990/Form990PartVIISectionAGrp/PersonNm25ANDY KNOX JR
IRS990/Form990PartVIISectionAGrp/PersonNm26CAMERON NIXON
IRS990/Form990PartVIISectionAGrp/PersonNm27CARL TYSON
IRS990/Form990PartVIISectionAGrp/PersonNm28KEITH MILBURN
IRS990/Form990PartVIISectionAGrp/PersonNm29MICHAEL HARLEY
IRS990/Form990PartVIISectionAGrp/PersonNm30WESLEY BROWN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COUNCIL PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP PROGRAM
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE QUALITY PROGRAMS, FACILITIES AND OPPORTUNITIES THAT ENABLE PACKS, TROOPS, CREWS, AND POSTS TO DELIVER THE FULL RANGE OF SCOUTING EXPERIENCES TO EVERY REGISTERED MEMBER. THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
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IRS990/OfficerMailingAddressInd00
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IRS990/Organization501c3Ind0X

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