Civic Intelligence

Lincoln Heritage Council of Boy Scouts of America Inc

EIN 61-0445839 • 501(c)3 • Louisville, KY

View Organization Page

Profile

To prepare young people to make ethical and moral choices over their lifetimes, by instilling in them, the values of the scout oath and law.

12001 Sycamore Station PlaceLouisville, KY 40299

www.lhcbsa.org

Siviq Scores

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

Liabilities / Assets

16th percentile

0.02x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.10x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

11th percentile

-20%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$299,080

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

22nd percentile

-2.1%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-49%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets16th percentile

Assets

Down

$31,530,061

Down $667,881 (-2.1%) from 2023

Liabilities

Down

$483,058

Down $106,126 (-18%) from 2023

Net Assets

Down

$31,047,003

Down $561,755 (-1.8%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin11th percentile

Revenue

Down

$4,691,143

Down $4,531,865 (-49%) from 2023

Expenses

Up

$5,607,120

Up $296,410 (+5.6%) from 2023

Net Income

Down

-$915,977

Down $4,828,275 (-123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$40M$30M$20M$10M$0Assets 2011: $19,130,474Liabilities 2011: $516,375Net Assets 2011: $18,614,0992011Assets 2012: $20,457,517Liabilities 2012: $739,417Net Assets 2012: $19,718,1002012Assets 2013: $20,789,955Liabilities 2013: $672,619Net Assets 2013: $20,117,3362013Assets 2014: $27,910,309Liabilities 2014: $834,512Net Assets 2014: $27,075,7972014Assets 2015: $30,360,412Liabilities 2015: $1,062,759Net Assets 2015: $29,297,6532015Assets 2016: $30,291,311Liabilities 2016: $1,459,587Net Assets 2016: $28,831,7242016Assets 2017: $29,957,994Liabilities 2017: $1,109,922Net Assets 2017: $28,848,0722017Assets 2018: $28,512,774Liabilities 2018: $1,194,827Net Assets 2018: $27,317,9472018Assets 2019: $29,985,820Liabilities 2019: $1,051,963Net Assets 2019: $28,933,8572019Assets 2020: $29,967,717Liabilities 2020: $828,621Net Assets 2020: $29,139,0962020Assets 2021: $32,569,329Liabilities 2021: $4,673,034Net Assets 2021: $27,896,2952021Assets 2022: $26,379,241Liabilities 2022: $611,276Net Assets 2022: $25,767,9652022Assets 2023: $32,197,942Liabilities 2023: $589,184Net Assets 2023: $31,608,7582023Assets 2024: $31,530,061Liabilities 2024: $483,058Net Assets 2024: $31,047,0032024

Highlighted filing

2024

Assets$31,530,061
Liabilities$483,058
Net Assets$31,047,003
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,354,226Expenses 2011: $4,338,216Net Income 2011: $16,0102011Revenue 2012: $5,847,020Expenses 2012: $5,018,841Net Income 2012: $828,1792012Revenue 2013: $6,077,754Expenses 2013: $5,799,245Net Income 2013: $278,5092013Revenue 2014: $12,288,634Expenses 2014: $5,355,812Net Income 2014: $6,932,8222014Revenue 2015: $8,124,048Expenses 2015: $5,152,854Net Income 2015: $2,971,1942015Revenue 2016: $6,128,335Expenses 2016: $5,468,728Net Income 2016: $659,6072016Revenue 2017: $5,232,879Expenses 2017: $5,662,721Net Income 2017: -$429,8422017Revenue 2018: $4,970,242Expenses 2018: $5,168,631Net Income 2018: -$198,3892018Revenue 2019: $4,854,300Expenses 2019: $4,908,834Net Income 2019: -$54,5342019Revenue 2020: $3,602,307Expenses 2020: $4,013,668Net Income 2020: -$411,3612020Revenue 2021: $6,042,111Expenses 2021: $4,369,431Net Income 2021: $1,672,6802021Revenue 2022: $4,254,906Expenses 2022: $4,747,406Net Income 2022: -$492,5002022Revenue 2023: $9,223,008Expenses 2023: $5,310,710Net Income 2023: $3,912,2982023Revenue 2024: $4,691,143Expenses 2024: $5,607,120Net Income 2024: -$915,9772024

Highlighted filing

2024

Revenue$4,691,143
Expenses$5,607,120
Net Income-$915,977
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
$31,530,061
Liabilities
$483,058
Net assets
$31,047,003
Revenue
$4,691,143
Expenses
$5,607,120
Net income
-$915,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.5$0.48$31.0$4.69$5.61$0.92
2023Detailed filing. Detailed filing data is available for this year.$32.2$0.59$31.6$9.22$5.31$3.91
2022Detailed filing. Detailed filing data is available for this year.$26.4$0.61$25.8$4.25$4.75$0.49
2021Detailed filing. Detailed filing data is available for this year.$32.6$4.67$27.9$6.04$4.37$1.67
2020Detailed filing. Detailed filing data is available for this year.$30.0$0.83$29.1$3.60$4.01$0.41
2019Detailed filing. Detailed filing data is available for this year.$30.0$1.05$28.9$4.85$4.91$0.05
2018Detailed filing. Detailed filing data is available for this year.$28.5$1.19$27.3$4.97$5.17$0.20
2017Detailed filing. Detailed filing data is available for this year.$30.0$1.11$28.8$5.23$5.66$0.43
2016Detailed filing. Detailed filing data is available for this year.$30.3$1.46$28.8$6.13$5.47$0.66
2015Detailed filing. Detailed filing data is available for this year.$30.4$1.06$29.3$8.12$5.15$2.97
2014Detailed filing. Detailed filing data is available for this year.$27.9$0.83$27.1$12.3$5.36$6.93
2013Detailed filing. Detailed filing data is available for this year.$20.8$0.67$20.1$6.08$5.80$0.28
2012Summary only. Only limited summary data is available for this year.$20.5$0.74$19.7$5.85$5.02$0.83
2011Summary only. Only limited summary data is available for this year.$19.1$0.52$18.6$4.35$4.34$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.2
Gross Receipts
$8,857,015
Mission and Program Overview

Mission

To foster character development, citizenship, and moral, mental and physical fitness of young people, and prepare them to make lifelong ethical choices by instilling the values found in the scout oath and law. Besides traditional programs (cub scouts, boy scouts and venturing), our council offers scouting unlimited, an adaptive scouting program for youth with disabilities.

Preparing young people to make ethical and moral choices over their lifetimes

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,544,958$16,229,434▲ $2,684,476
Land, Buildings, and Equipment, Net$9,632,805$9,133,882▼ $498,923
Investments Other Securities-$1,390,000-
Cash and Non-Interest-Bearing Accounts$992,349$673,157▼ $319,192
Savings and Temporary Cash Investments$1,092,017$487,746▼ $604,271
Pledges and Grants Receivable$575,928$320,416▼ $255,512
Accounts Receivable$58,650$261,468▲ $202,818
Prepaid Expenses and Deferred Charges$119,519$142,012▲ $22,493
Inventories for Sale or Use$69,032$76,268▲ $7,236
Total Assets$32,197,942$31,530,061▼ $667,881
Other Assets Total$6,112,684$2,815,678▼ $3,297,006
Liabilities
Other Liabilities$341,906$296,121▼ $45,785
Accounts Payable and Accrued Expenses$192,670$124,923▼ $67,747
Deferred Revenue$54,608$62,014▲ $7,406
Total Liabilities$589,184$483,058▼ $106,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,467,467$16,892,814▲ $1,425,347
Net Assets With Donor Restrictions$16,141,291$14,154,189▼ $1,987,102
Total Net Assets Fund Balance$31,608,758$31,047,003▼ $561,755
Total Liabilities and Net Assets / Fund Balance$32,197,942$31,530,061▼ $667,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,538,960$8,940,950$15,479,910
Land$2,431,354-$2,431,354
Equipment$133,051$576,005$709,056
Other Land Buildings$30,517$212,664$243,181
Other Assets Org$25,830--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$20,544,860$12,000▲ $2,672,488$2,745,066$20,484,282
2023$9,342,075$1,003,000▲ $10,865,985$736,199$20,544,860
2022$13,463,050-▼ $1,906,439$2,214,536$9,342,075
2021$14,879,499-▲ $2,643,642$4,060,091$13,463,050
2020$13,892,516-▲ $1,416,068$429,085$14,879,499
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason PierceCEOFT$253,998$45,083$299,081
David SikesCOOFT$127,656$26,570$154,226

Board Members and Trustees

NameTitle
James M RogersChair
A Tonii RizzoBoard Member
Aaron GarofolaBoard Member
Aaron MillerBoard Member
Al CornishBoard Member
Andrew HoldenBoard Member
Bentley BadgettBoard Member
Bill BarronBoard Member
Bob KleehamerBoard Member
Bonnie SchrockBoard Member
Brian BodenhamerBoard Member
Carl G HerdeBoard Member
Carl M ThomasBoard Member
Charles W SchnatterBoard Member
Chip HancockBoard Member
Chris BottorffBoard Member
Dale WoodsBoard Member
Dan SturtzelBoard Member
David DaunhauerBoard Member
David DerrickBoard Member
David HuffBoard Member
David JamesBoard Member
David KnocheBoard Member
David L McarthurBoard Member
David Leon MooneyhanBoard Member
David TandyBoard Member
Donald H SloneBoard Member
Drew HenzelBoard Member
Elizabeth ReedyBoard Member
Fletcher SchrockBoard Member
Frank Patrick HargadonBoard Member
George GreenBoard Member
Gregory S SchreackeBoard Member
Gregory SartorBoard Member
Howard Lynn GrangerBoard Member
Howard Ricky TatumBoard Member
James a HillebrandBoard Member
Jeff CalabreseBoard Member
Jeff KesslerBoard Member
Jeffrey MermanBoard Member
Jeffrey Scott JenningsBoard Member
Jerry ZimmererBoard Member
Jim McarthurBoard Member
John HarrisonBoard Member
John L FischerBoard Member
John Macferran BarrBoard Member
John R CombsBoard Member
John RibarBoard Member
John Robert CurtinBoard Member
Joseph FranklinBoard Member
Julie OnnemboBoard Member
Kevin B EtterBoard Member
Larry MyersBoard Member
Louis StraubBoard Member
Mark AshburnBoard Member
Mark F WheelerBoard Member
Matt RickettsBoard Member
Mike BergerBoard Member
Missy StoberBoard Member
Neville BlakemoreBoard Member
Paul C Frederick SrBoard Member
Paul LoxleyBoard Member
Rene BrownBoard Member
Richard S SwopeBoard Member
Robert HausladenBoard Member
Robert S Silverthorn JrBoard Member
Ronald F BarnesBoard Member
Sarah ProvancherBoard Member
Steve BaysBoard Member
Steve ChinoBoard Member
Stuart FergusonBoard Member
Terry W TylerBoard Member
Thomas C FentonBoard Member
Thomas ForshaBoard Member
Tiffany CardwellBoard Member
Tom F McguireBoard Member
Wilfred E Sieg JrBoard Member
William BlackBoard Member
Steve DoblerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,774,727
Program Service Revenue
$1,249,938
Investment Income
$770,210
Other Revenue
$896,268
All Other Contributions
$1,592,343
Change in Net Assets
$-915,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,535,116
Revenue Not Reported on Financial Statements
$156,027
Revenue Not Reported on Form 990
$357,821
Other Revenue Adjustments
$75,219
Total Revenue per Audited Statements
$4,892,937
Total Revenue per Form 990
$4,691,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,056,693
Salaries, Compensation, and Employee Benefits$2,506,131
Total Fundraising Expense$518,784
Grants and Similar Amounts Paid$44,296
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,349,596$63,197$158,294$1,571,087
Office Expenses$735,680$6,896$172,152$914,728
Depreciation Depletion$574,539$8,735$15,529$598,803
Occupancy$410,237$55,195$11,964$477,396
Current Officers, Directors, Trustees, and Key Employees$340,449$60,285$52,573$453,307
Insurance$158,262$14,747$10,256$183,265
Travel$139,886$16,887$19,259$176,032
Other Employee Benefits$128,577$13,878$27,746$170,201
Pension Plan Contributions$120,222$11,747$26,465$158,434
Payroll Taxes$126,832$9,457$16,813$153,102
Payments to Affiliates$119,503--$119,503
Fees for Service Investment Mgmnt Fees-$80,808-$80,808
Grants to Domestic Individuals$44,296--$44,296
Conferences and Meetings$28,664$7,334$2,626$38,624
Other Expenses$22,961$2,755$4,898$30,614
Fees for Services Accounting-$23,900-$23,900
All Other Expenses$10,547--$10,547
Fees for Services Other$10,487--$10,487
Total Functional Expenses$4,653,823$434,513$518,784$5,607,120

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,607,120
Total Expenses per Audited Statements$5,454,692
Expenses per Audited Statements$5,451,093
Expenses Not Reported on Financial Statements$156,027
Other Expense Adjustments$75,219
Expenses Not Reported on Form 990$3,599
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$140,626
Fundraising Gross Income$67,607
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clay$129,337-$1,157-
Auction$67,607$67,607$53,211$14,396
Total Events$243,566$67,607$140,626$-73,019
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodian Accounts$270,291
Operating Lease Liability$25,830
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
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 A, Line 8B

“Committees cannot act on behalf of the governing board.”

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

“Form 990 provided to scout executive at time of filing.”

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

“The conflict of interest policy is reviewed and signed annually by officers, directors, trustees, and key employees.”

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

“Compensation for the executive director is set by the salary committee.”

Form 990, Part VI, Section C, Line 19

“Made available upon request.”

Filing and Contact Details

Filer

Filer Name
Lincoln Heritage Council of Boy Scouts
EIN
61-0445839
Phone
5023612624
Address
12001 SYCAMORE STATION PLACE, LOUISVILLE, KY 40299

Signing Officer

Name
Jason Pierce
Title
Executive Director
Phone
5023612624
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Pierce
Formed
1980
Legal Domicile
Ky
Voting Board Members
79
Independent Board Members
79
Employees
145
Volunteers
3,187

Preparer

Firm
Lbmc Pc
Address
325 WEST MAIN STREET STE 1600, LOUISVILLE, KY 40202
Preparer
Abigail Campbell
Phone
5025851600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Endowment funds are limited to use of income only and used to further the council's mission and pay cost of programs. May be used for capital improvements if needed.”

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 of 1986, as amended, and comparable state law as a charitable organization whereby only unrelated business income, as defined by section 509(a)(l) of the code is subject to federal income tax. Accordingly, no provision for income taxes has been recorded as of and for the year ended december 31, 2024. Management is not aware of any uncertain tax positions. Accordingly, the financial statements do not include a provision for uncertain tax positions, and no related interest or penalties have been recorded for the year ended december 31, 2024.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Program service expenses netted with revenue 75,219.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Program service expenses netted with revenue 75,219.”

Raw XML AppendixShowing 400 of 1,142 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/PersonNm55LARRY MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm56JULIE ONNEMBO
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IRS990/Form990PartVIISectionAGrp/PersonNm58ELIZABETH REEDY
IRS990/Form990PartVIISectionAGrp/PersonNm59JOHN RIBAR
IRS990/Form990PartVIISectionAGrp/PersonNm60MATT RICKETTS
IRS990/Form990PartVIISectionAGrp/PersonNm61A TONII RIZZO

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