Civic Intelligence

Black Warrior Council

EIN 63-0288816 • 501(c)3 • Tuscaloosa, AL

Profile

The council is a not-for-profit organization devoted to promoting, within the territory covered by the charter from the time it was granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

PO Box 3088Tuscaloosa, AL 35403

www.bwc-bsa.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

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

Net Margin

2nd percentile

-188%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

84th percentile

$159,120

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

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

Asset Growth

3rd percentile

-63%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

27th percentile

-6.4%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$1,535,097

Down $2,617,591 (-63%) from 2023

Liabilities

Down

$60,000

Down $17,718 (-23%) from 2023

Net Assets

Down

$1,475,097

Down $2,599,873 (-64%) from 2023

Revenue

Down

$1,283,317

Down $88,396 (-6.4%) from 2023

Expenses

Up

$3,696,394

Up $2,395,612 (+184%) from 2023

Net Income

Down

-$2,413,077

Down $2,484,008 (-3502%) 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 2010: $3,586,572Liabilities 2010: $98,450Net Assets 2010: $3,488,1222010Assets 2011: $3,818,709Liabilities 2011: $88,414Net Assets 2011: $3,730,2952011Assets 2012: $3,905,116Liabilities 2012: $115,651Net Assets 2012: $3,789,4652012Assets 2013: $3,915,234Liabilities 2013: $66,353Net Assets 2013: $3,848,8812013Assets 2014: $4,188,160Liabilities 2014: $88,642Net Assets 2014: $4,099,5182014Assets 2015: $4,143,923Liabilities 2015: $73,450Net Assets 2015: $4,070,4732015Assets 2016: $4,270,889Liabilities 2016: $120,127Net Assets 2016: $4,150,7622016Assets 2017: $4,565,117Liabilities 2017: $50,498Net Assets 2017: $4,514,6192017Assets 2018: $4,337,106Liabilities 2018: $64,083Net Assets 2018: $4,273,0232018Assets 2019: $4,704,413Liabilities 2019: $76,422Net Assets 2019: $4,627,9912019Assets 2020: $5,012,677Liabilities 2020: $52,768Net Assets 2020: $4,959,9092020Assets 2021: $5,357,694Liabilities 2021: $868,860Net Assets 2021: $4,488,8342021Assets 2022: $3,943,140Liabilities 2022: $100,631Net Assets 2022: $3,842,5092022Assets 2023: $4,152,688Liabilities 2023: $77,718Net Assets 2023: $4,074,9702023Assets 2024: $1,535,097Liabilities 2024: $60,000Net Assets 2024: $1,475,0972024

Highlighted filing

2024

Assets$1,535,097
Liabilities$60,000
Net Assets$1,475,097

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $1,273,7242010Expenses 2011: $1,261,7482011Expenses 2012: $1,211,7362012Revenue 2013: $1,226,153Expenses 2013: $1,172,722Net Income 2013: $53,4312013Revenue 2014: $1,365,833Expenses 2014: $1,115,196Net Income 2014: $250,6372014Revenue 2015: $1,007,186Expenses 2015: $1,036,231Net Income 2015: -$29,0452015Revenue 2016: $1,094,618Expenses 2016: $1,014,329Net Income 2016: $80,2892016Revenue 2017: $1,536,107Expenses 2017: $1,172,250Net Income 2017: $363,8572017Revenue 2018: $871,409Expenses 2018: $1,113,005Net Income 2018: -$241,5962018Revenue 2019: $1,515,219Expenses 2019: $1,160,251Net Income 2019: $354,9682019Revenue 2020: $1,374,343Expenses 2020: $1,042,425Net Income 2020: $331,9182020Revenue 2021: $1,467,019Expenses 2021: $1,938,094Net Income 2021: -$471,0752021Revenue 2022: $623,768Expenses 2022: $1,270,093Net Income 2022: -$646,3252022Revenue 2023: $1,371,713Expenses 2023: $1,300,782Net Income 2023: $70,9312023Revenue 2024: $1,283,317Expenses 2024: $3,696,394Net Income 2024: -$2,413,0772024

Highlighted filing

2024

Revenue$1,283,317
Expenses$3,696,394
Net Income-$2,413,077

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.06$1.48$1.28$3.70$2.41
2023Summary only. Only limited summary data is available for this year.$4.15$0.08$4.07$1.37$1.30$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.10$3.84$0.62$1.27$0.65
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.36$0.87$4.49$1.47$1.94$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.05$4.96$1.37$1.04$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.08$4.63$1.52$1.16$0.35
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$0.06$4.27$0.87$1.11$0.24
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.05$4.51$1.54$1.17$0.36
2016Summary only. Only limited summary data is available for this year.$4.27$0.12$4.15$1.09$1.01$0.08
2015Summary only. Only limited summary data is available for this year.$4.14$0.07$4.07$1.01$1.04$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.19$0.09$4.10$1.37$1.12$0.25
2013Detailed filing. Detailed filing data is available for this year.$3.92$0.07$3.85$1.23$1.17$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.12$3.79$1.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.09$3.73$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.10$3.49$1.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,392,663
Mission and Program Overview

Mission

The council is a not-for-profit organization devoted to promoting, within the territory covered by the charter from the time it was granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys, girls, young men, and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,500,723--
Land, Buildings, and Equipment, Net$793,070$755,893▼ $37,177
Cash and Non-Interest-Bearing Accounts$353,654$363,024▲ $9,370
Savings and Temporary Cash Investments$333,107$344,118▲ $11,011
Inventories for Sale or Use$50,797$47,336▼ $3,461
Prepaid Expenses and Deferred Charges$26,900$13,290▼ $13,610
Pledges and Grants Receivable$88,575$9,122▼ $79,453
Accounts Receivable$5,862$2,314▼ $3,548
Total Assets$4,152,688$1,535,097▼ $2,617,591
Liabilities
Accounts Payable and Accrued Expenses$68,080$60,000▼ $8,080
Deferred Revenue$9,638--
Total Liabilities$77,718$60,000▼ $17,718
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,256,090$1,020,026▼ $236,064
Net Assets With Donor Restrictions$2,818,880$455,071▼ $2,363,809
Total Net Assets Fund Balance$4,074,970$1,475,097▼ $2,599,873
Total Liabilities and Net Assets / Fund Balance$4,152,688$1,535,097▼ $2,617,591

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$322,590$996,154$1,318,744
Other Land Buildings$125,934$427,725$553,659
Equipment$27,476$370,104$397,580
Land$279,893-$279,893

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,500,723-▲ $8,824--
2023$2,469,548-▲ $363,890-$2,500,723
2022$3,069,027$27,186▼ $607,846-$2,469,548
2021$3,398,721$14,874▲ $441,105-$3,069,027
2020$3,114,240$38,636▲ $261,091-$3,398,721
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William GosselinScout ExecutFT$159,120$159,120
William GosselinScout Executive/CEO-$159,120$159,120

Board Members and Trustees

NameTitle
Richard HenryPresident
John NorthcuttAt- Large
Allen BishopAt-large
Allen HenryAt-large
Allison JonesAt-large
Chris SentellAt-large
Dave PassAt-large
David MomanAt-large
Dennis SteversonAt-large
Elizabeth WinterAt-large
Eric WilsonAt-large
Joel LakeAt-large
Jordan PlasterAt-large
Josh JohnsonAt-large
Judge Wade DrinkardAt-large
Leah Ann SextonAt-large
Logan StephensAt-large
Mark SullivanAt-large
Robert AlmonAt-large
Ron AbernathyAt-large
Russ RobertsonAt-large
Sammy WatsonAt-large
Terri BrewerAt-large
Thomas HumberAt-large
Matthew LairdCommissioner
Bobby IngramFoundation L
Jimmy DuncanGov & Audit
Lynn SmelleyMtn District
Patrick SwannPast Preside
Matt ShirleyTreasurer
Lee StegallVP Facilitie
Warner JohnsonVP Finance
Matt TompkinsVP Legal and
Cecil RobinsonVP of Member
Mason PrimmVP of Progra
Dr Charles NashVP Scout Rea
Revenue and Support

Revenue Composition

Contributions and Grants
$1,049,511
Program Service Revenue
$65,828
Investment Income
$4,269
Other Revenue
$163,709
All Other Contributions
$713,107
Change in Net Assets
$-2,413,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,283,317
Total Revenue per Audited Statements
$1,283,317
Total Revenue per Form 990
$1,283,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,515,538
Salaries, Compensation, and Employee Benefits$650,676
Other Expenses$530,180
Total Fundraising Expense$165,320
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,464,433--$2,464,433
Other Salaries and Wages$409,864$19,993$69,977$499,834
Occupancy$86,934$4,241$14,842$106,017
Other Employee Benefits$56,551$2,759$9,655$68,965
Fees for Services Accounting$43,480$2,121$7,423$53,024
Grants to Domestic Individuals$51,105--$51,105
Depreciation Depletion$38,002$1,854$6,490$46,346
Pension Plan Contributions$37,488$1,829$6,400$45,717
Insurance$35,619$1,737$6,081$43,437
Travel$34,370$1,677$5,868$41,915
Payroll Taxes$29,652$1,446$5,062$36,160
Payments to Affiliates$24,691$1,204$4,215$30,110
Conferences and Meetings$23,507$1,147$4,014$28,668
Office Expenses$14,978$731$2,557$18,266
Fees for Services Other$13,609$664$2,323$16,596
Other Expenses$9,492$463$1,621$11,576
Advertising$6,465$315$1,104$7,884
Total Functional Expenses$3,483,840$47,234$165,320$3,696,394

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,696,394
Total Expenses per Audited Statements$3,696,394
Total Expenses per Form 990$3,696,394
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Black Warrior Heritage Society FounTuscaloosa, AL--$2,464,433
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$220,168
Fundraising Direct Expenses$84,073
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Camping Program$110,392$110,392$15,260$95,132
Golf Tournament$68,605$49,600$23,325$26,275
Total Events$265,304$213,375$84,073$129,302
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
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, Page 6, Part VI, Line 11B

"the treasurer of the board of directors reviews the 990 informational return and provides feedback to the firm filing the 990. Any changes from the treasurer are discussed with the preparer of the 990 informational return and are made to the return. The final return is presented to the board for approval the return and authorization of the executive director to sign the e-file authorization form 8879.

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

The local council has adopted and implemented a conflict of interest policy in accordance with national scouting guidelines.

Form 990, Page 6, Part VI, Line 15A

WILLIAM GOSSELIN

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Black Warrior Council
EIN
63-0288816
Phone
2055541680
Address
PO BOX 3088, TUSCALOOSA, AL 35403
Doing Business As
Boy Scouts of America

Signing Officer

Name
William Gosselin
Title
Scout Executive/CEO
Phone
2055541680
Signed
2025-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Gosselin
Formed
1965
Legal Domicile
Al
Voting Board Members
36
Independent Board Members
36
Employees
37

Preparer

Firm
Lawrence Hitt & Pugh LLC
Address
513 ENERGY CENTER BLVD STE 1001, NORTHPORT, AL 35473-5805
Preparer
J Reese Pugh
Phone
2057523700
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The council is a not-for-profit organization devoted to promoting, within the territory covered by the charter from the time it was granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys, girls, young men, and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

Form 990, Page 2, Part III, Line 4A

Cub scouting - family- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. Serves boys and girls k through 5th grades. Scouts bsa - with the scout oath and scout law as guides, and the support of parents and religious and neighborhood organizations, scouts develop an awareness and appreciation of their role in their community and become well-rounded young men through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. Serves boys and girls 11 to 18 years. Venturing - provides experiences to help young men and women, ages 14-20 (or age 13 with completion of the eighth grade), become mature, responsible, caring adults. Young teens learn leadership skills and participate in challenging outdoor activities, including having access to scouts bsa camping properties, a recognition program, and youth protection training. Career exploring - program offering hands-on career training for young men and women ages 14-20.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The council's endowment fund includes donor-restricted and unrestricted endowment funds. As required by accounting principles generally accepted in the united states, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. Unrestricted net assets, identified by the council's board of directors to be used for future investment and growth, are included in unrestricted net assets - board-designated. The council has interpreted the state prudent management of institutional funds act ("spmifa") as requiring preservation of the original gift amonunt of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the council classifies as permanently restricted net assets: (a) the original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amouunts are appropriated for expenditure by the council in a manner consistent with the standard of prudence prescribed by spmifa. In accordance with spmifa, the council considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: (1) the duration and preservation of the fund. (2) the purposes of the council and the donor-restricted endowment fund. (3) general economic conditions. (4) the possible effect of inflation and deflation. (5) the expected total return from income and the appreciation of investments. (6) other resources of the council. (7) the investment policies of the council. The council has a board-approved total return spending policy that allows the operating fund to receive and recognize investment earnings originating from the endowment fund. As of december 31, 2020, the board approved spending policy was up to 5% of the three year average of the endowment fund per year.

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