Civic Intelligence

Chattahoochee Council Inc Boy Scouts of America

990 • Fiscal year 2013 • EIN 58-0601576

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

Organization Profilewww.chattahoochee-bsa.org
1237 1st Avenue31901

(706) 327-2634

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.25x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

67th percentile

9.8%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$120,847

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

40th percentile

0.2%

Faster asset growth than 40% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$7,445,645

Up $17,588 (+0.2%) from 2012

Net Assets

Up

$6,986,120

Up $160,569 (+2.4%) from 2012

Liabilities

Down

$459,525

Down $142,981 (-24%) from 2012

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin67th percentile

Revenue

$1,821,263

No earlier filing loaded for comparison.

Expenses

Up

$1,642,848

Up $22,230 (+1.4%) from 2012

Net Income

$178,415

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $7,640,547Liabilities 2010: $1,017,084Net Assets 2010: $6,623,4632010Assets 2011: $7,458,799Liabilities 2011: $689,826Net Assets 2011: $6,768,9732011Assets 2012: $7,428,057Liabilities 2012: $602,506Net Assets 2012: $6,825,5512012Assets 2013: $7,445,645Liabilities 2013: $459,525Net Assets 2013: $6,986,1202013Assets 2014: $7,979,407Liabilities 2014: $487,454Net Assets 2014: $7,491,9532014Assets 2015: $7,559,695Liabilities 2015: $377,673Net Assets 2015: $7,182,0222015Assets 2017: $7,573,284Liabilities 2017: $620,032Net Assets 2017: $6,953,2522017Assets 2018: $8,095,618Liabilities 2018: $626,855Net Assets 2018: $7,468,7632018Assets 2019: $8,335,501Liabilities 2019: $614,690Net Assets 2019: $7,720,8112019Assets 2020: $9,137,178Liabilities 2020: $708,078Net Assets 2020: $8,429,1002020Assets 2021: $9,412,822Liabilities 2021: $521,466Net Assets 2021: $8,891,3562021Assets 2022: $8,865,961Liabilities 2022: $461,907Net Assets 2022: $8,404,0542022Assets 2023: $9,139,237Liabilities 2023: $408,381Net Assets 2023: $8,730,8562023Assets 2024: $8,563,427Liabilities 2024: $345,546Net Assets 2024: $8,217,8812024

Highlighted filing

2013

Assets$7,445,645
Liabilities$459,525
Net Assets$6,986,120
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,899,2672010Expenses 2011: $1,656,0162011Expenses 2012: $1,620,6182012Revenue 2013: $1,821,263Expenses 2013: $1,642,848Net Income 2013: $178,4152013Revenue 2014: $1,991,015Expenses 2014: $1,572,998Net Income 2014: $418,0172014Revenue 2015: $1,151,889Expenses 2015: $1,600,164Net Income 2015: -$448,2752015Revenue 2017: $1,688,301Expenses 2017: $1,841,968Net Income 2017: -$153,6672017Revenue 2018: $1,095,993Expenses 2018: $1,690,782Net Income 2018: -$594,7892018Revenue 2019: $1,827,855Expenses 2019: $1,575,806Net Income 2019: $252,0492019Revenue 2020: $2,069,059Expenses 2020: $1,360,773Net Income 2020: $708,2862020Revenue 2021: $1,964,078Expenses 2021: $1,780,774Net Income 2021: $183,3042021Revenue 2022: $2,244,173Expenses 2022: $2,508,357Net Income 2022: -$264,1842022Revenue 2023: $1,981,470Expenses 2023: $1,723,644Net Income 2023: $257,8262023Revenue 2024: $997,973Expenses 2024: $1,540,648Net Income 2024: -$542,6752024

Highlighted filing

2013

Revenue$1,821,263
Expenses$1,642,848
Net Income$178,415
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,828,966
Mission and Program Overview

Mission

The organization promotes the ability of boys and girls to do things for themselves and others, training them in scoutcraft, patriotism, courage, and self-reliance, using the methods which are now in common use by the Boy Scouts of America.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,077,357$5,995,968▼ $81,389
Investments in Publicly Traded Securities$464,683$502,036▲ $37,353
Investments Other Securities$407,907$432,619▲ $24,712
Pledges and Grants Receivable$197,787$298,200▲ $100,413
Cash and Non-Interest-Bearing Accounts$231,360$157,433▼ $73,927
Savings and Temporary Cash Investments$17,581$36,839▲ $19,258
Inventories for Sale or Use$13,699$13,803▲ $104
Accounts Receivable$17,683$8,740▼ $8,943
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,428,057$7,445,645▲ $17,588
Other Assets Total-$7-
Liabilities
Unsecured Notes Loans Payable$455,568$275,098▼ $180,470
Other Liabilities$134,039$182,969▲ $48,930
Accounts Payable and Accrued Expenses$9,153$1,260▼ $7,893
Deferred Revenue$3,746$198▼ $3,548
Total Liabilities$602,506$459,525▼ $142,981
Net Assets / Fund Balance
Unrestricted Net Assets$5,781,427$5,769,687▼ $11,740
Permanently Rstr Net Assets$580,697$620,390▲ $39,693
Temporarily Rstr Net Assets$463,427$596,043▲ $132,616
Total Net Assets Fund Balance$6,825,551$6,986,120▲ $160,569
Total Liabilities and Net Assets / Fund Balance$7,428,057$7,445,645▲ $17,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,401,569$1,902,181$7,303,750
Equipment$118,847$450,716$569,563
Land$324,893-$324,893
Other Land Buildings$145,689$110,037$255,726
Leasehold Improvements$4,970$555$5,525
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony BergerSecretaryFT$102,000$18,847$120,847

Board Members and Trustees

NameTitle
Aileen LoveDirector
Alfred BlackmarDirector
Andrew BairdDirector
Anthony SlaughterDirector
Bill BurginDirector
Bill LefflerDirector
Bill ParrDirector
Blake EvansDirector
Bob BrownDirector
Bob JonesDirector
Bob RobbinsDirector
Buddy CooperDirector
Butch BarwickDirector
Chuck HechtDirector
Cliff GloverDirector
Cliff JonesDirector
Colby CardinDirector
Colin MartinDirector
D LindnerDirector
David ChildersDirector
Dicky SaundersDirector
Don TaylorDirector
Dylan WilliamsDirector
Edmund GloverDirector
Frank LumpkinDirector
Fred FlandryDirector
Gary NewmanDirector
Gary WhitfieldDirector
George JeterDirector
Greg AllmendingerDirector
Greg BassDirector
Greg RussellDirector
Harlin PriceDirector
Hugh WhiteDirector
Jack KeyDirector
Jackie RobinsonDirector
Jim LopezDirector
Joel MooreDirector
John AsbellDirector
John LaskaDirector
Johnny Flakes IIIDirector
Joseph BrannanDirector
Kee EvansDirector
Kermit GrinerDirector
LaTivia RiversDirector
Larry DiChiaraDirector
Lisa SandtDirector
Luke MansourDirector
Mac PlummerDirector
Marc ReidDirector
Mark FortsonDirector
Mark StrunkDirector
Marty FlournoyDirector
Mike WilsonDirector
Paul MeadowsDirector
Phaedra ChildersDirector
Phil WiseDirector
Phillip SchleyDirector
Ralph CallawayDirector
Ricky SchomburgDirector
Rob McKennaDirector
Robert KempDirector
Royce ArdDirector
Seth HarpDirector
Sid LockhartDirector
Skip SmithDirector
Steve DavisDirector
Timothy MesconDirector
Trey JohnstonDirector
Tripp AmosDirector
Vance SmithDirector
Vin HanemanDirector
Wayne DurdenDirector
Will BurginDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,199,341
Program Service Revenue
$470,338
Investment Income
$65,350
Other Revenue
$86,234
All Other Contributions
$952,906
Change in Net Assets
$178,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,821,263
Revenue Not Reported on Form 990
$139,630
Total Revenue per Audited Statements
$1,960,893
Total Revenue per Form 990
$1,821,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$894,738
Salaries, Compensation, and Employee Benefits$741,223
Total Fundraising Expense$236,695
Professional Fundraising Fees$6,887
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,867$49,070$73,605$457,542
Office Expenses$197,412$4,262$38,254$239,928
Depreciation Depletion$201,337$4,930$7,395$213,662
Occupancy$158,169$6,550$12,531$177,250
Current Officers, Directors, Trustees, and Key Employees$88,335$13,005$19,507$120,847
Other Employee Benefits$76,626$13,136$19,704$109,466
Travel$60,443$5,354$8,030$73,827
Payroll Taxes$38,103$6,106$9,159$53,368
Insurance$24,412$4,185$6,277$34,874
Fees for Services Other$26,781$4,591-$31,372
Payments to Affiliates$12,650$2,169$3,253$18,072
Conferences and Meetings$12,199$1,516$2,274$15,989
Other Expenses$10,020$1,718$2,576$14,314
All Other Expenses$4,896$840$2,609$8,345
Fees for Services Professional Fundraising--$6,887$6,887
Interest$4,488$769$1,154$6,411
Total Functional Expenses$1,283,349$122,804$236,695$1,642,848

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,642,848
Total Expenses per Audited Statements$1,642,848
Total Expenses per Form 990$1,642,848
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,887
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 accounts$123,969
Loan from related entity$59,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Board of Directors, or it's designated sub-committee, is charged with review of the IRS Form 990 before filing. The 990 is made available for review to the appropriate level of management and they are given adequate time to perform as detailed a review as is considered necessary. We believe the makeup of our Board ensures there are qualified individuals familiar with the Organization and process to accept responsibility for the preparation of the 990.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The compensation of the scout executive is reviewed and approved by the nominating committee of the board of directors. The compensation of all other employees are reviewed and determined by the scout executive.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
58-0601576
Phone
7063272634

Signing Officer

Name
John Barwick
Title
Treasurer
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Ga
Voting Board Members
75
Independent Board Members
74
Employees
65
Volunteers
2,018

Preparer

Preparer
Brad Clements
Phone
7065719288
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Change in endowment value (reported on seperate 990) = -$63218”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Difference in endowment account's calculated income = $46522”

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Amount reported on seperate Form 990 $74082 Difference in endowment acct calc income $-27560”

Raw XML AppendixShowing 400 of 1,046 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/OtherCompensationAmt7418847
IRS990/Form990PartVIISectionAGrp/PersonNm0Greg Allmendinger
IRS990/Form990PartVIISectionAGrp/PersonNm1Tripp Amos
IRS990/Form990PartVIISectionAGrp/PersonNm2Royce Ard
IRS990/Form990PartVIISectionAGrp/PersonNm3Bob Brown
IRS990/Form990PartVIISectionAGrp/PersonNm4Will Burgin
IRS990/Form990PartVIISectionAGrp/PersonNm5Ralph Callaway
IRS990/Form990PartVIISectionAGrp/PersonNm6David Childers
IRS990/Form990PartVIISectionAGrp/PersonNm7Phaedra Childers
IRS990/Form990PartVIISectionAGrp/PersonNm8Buddy Cooper
IRS990/Form990PartVIISectionAGrp/PersonNm9Larry DiChiara
IRS990/Form990PartVIISectionAGrp/PersonNm10Wayne Durden
IRS990/Form990PartVIISectionAGrp/PersonNm11Blake Evans
IRS990/Form990PartVIISectionAGrp/PersonNm12Kee Evans
IRS990/Form990PartVIISectionAGrp/PersonNm13Fred Flandry
IRS990/Form990PartVIISectionAGrp/PersonNm14Marty Flournoy
IRS990/Form990PartVIISectionAGrp/PersonNm15Mark Fortson
IRS990/Form990PartVIISectionAGrp/PersonNm16Edmund Glover
IRS990/Form990PartVIISectionAGrp/PersonNm17Cliff Glover
IRS990/Form990PartVIISectionAGrp/PersonNm18Kermit Griner
IRS990/Form990PartVIISectionAGrp/PersonNm19Vin Haneman
IRS990/Form990PartVIISectionAGrp/PersonNm20Seth Harp
IRS990/Form990PartVIISectionAGrp/PersonNm21George Jeter
IRS990/Form990PartVIISectionAGrp/PersonNm22Trey Johnston
IRS990/Form990PartVIISectionAGrp/PersonNm23Bob Jones
IRS990/Form990PartVIISectionAGrp/PersonNm24Cliff Jones
IRS990/Form990PartVIISectionAGrp/PersonNm25Robert Kemp
IRS990/Form990PartVIISectionAGrp/PersonNm26Jack Key
IRS990/Form990PartVIISectionAGrp/PersonNm27D Lindner
IRS990/Form990PartVIISectionAGrp/PersonNm28Sid Lockhart
IRS990/Form990PartVIISectionAGrp/PersonNm29Aileen Love
IRS990/Form990PartVIISectionAGrp/PersonNm30Rob McKenna
IRS990/Form990PartVIISectionAGrp/PersonNm31Paul Meadows
IRS990/Form990PartVIISectionAGrp/PersonNm32Timothy Mescon
IRS990/Form990PartVIISectionAGrp/PersonNm33Joel Moore
IRS990/Form990PartVIISectionAGrp/PersonNm34Gary Newman
IRS990/Form990PartVIISectionAGrp/PersonNm35Mac Plummer
IRS990/Form990PartVIISectionAGrp/PersonNm36LaTivia Rivers
IRS990/Form990PartVIISectionAGrp/PersonNm37Bob Robbins
IRS990/Form990PartVIISectionAGrp/PersonNm38Jackie Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm39Greg Russell
IRS990/Form990PartVIISectionAGrp/PersonNm40Phillip Schley
IRS990/Form990PartVIISectionAGrp/PersonNm41Ricky Schomburg
IRS990/Form990PartVIISectionAGrp/PersonNm42Vance Smith
IRS990/Form990PartVIISectionAGrp/PersonNm43Skip Smith

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,445,645
Liabilities
$459,525
Net assets
$6,986,120
Revenue
$1,821,263
Expenses
$1,642,848
Net income
$178,415
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.56$0.35$8.22$1.00$1.54$0.54
2023Detailed filing. Detailed filing data is available for this year.$9.14$0.41$8.73$1.98$1.72$0.26
2022Detailed filing. Detailed filing data is available for this year.$8.87$0.46$8.40$2.24$2.51$0.26
2021Detailed filing. Detailed filing data is available for this year.$9.41$0.52$8.89$1.96$1.78$0.18
2020Detailed filing. Detailed filing data is available for this year.$9.14$0.71$8.43$2.07$1.36$0.71
2019Summary only. Only limited summary data is available for this year.$8.34$0.61$7.72$1.83$1.58$0.25
2018Summary only. Only limited summary data is available for this year.$8.10$0.63$7.47$1.10$1.69$0.59
2017Detailed filing. Detailed filing data is available for this year.$7.57$0.62$6.95$1.69$1.84$0.15
2015Detailed filing. Detailed filing data is available for this year.$7.56$0.38$7.18$1.15$1.60$0.45
2014Detailed filing. Detailed filing data is available for this year.$7.98$0.49$7.49$1.99$1.57$0.42
2013Detailed filing. Detailed filing data is available for this year.$7.45$0.46$6.99$1.82$1.64$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.43$0.60$6.83$1.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$0.69$6.77$1.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$1.02$6.62$1.90