Civic Intelligence

Black Warrior Council

990 • Fiscal year 2018 • EIN 63-0288816

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 08, 2019

PO Box 3088Tuscaloosa, AL 35403

(205) 554-1680

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$206,111

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 23.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-5.0%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,337,106

Down $228,011 (-5.0%) from 2017

Net Assets

Down

$4,273,023

Down $241,596 (-5.4%) from 2017

Liabilities

Up

$64,083

Up $13,585 (+27%) from 2017

Revenue

Down

$871,409

Down $664,698 (-43%) from 2017

Expenses

Down

$1,113,005

Down $59,245 (-5.1%) from 2017

Net Income

Down

-$241,596

Down $605,453 (-166%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$4,337,106
Liabilities$64,083
Net Assets$4,273,023

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$871,409
Expenses$1,113,005
Net Income-$241,596
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 8, 2019
Return Version
2018v3.1
Gross Receipts
$1,015,319
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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,051,795$2,861,305▼ $190,490
Land, Buildings, and Equipment, Net$697,119$675,240▼ $21,879
Savings and Temporary Cash Investments$374,029$375,756▲ $1,727
Cash and Non-Interest-Bearing Accounts$371,731$352,332▼ $19,399
Inventories for Sale or Use$45,329$43,410▼ $1,919
Prepaid Expenses and Deferred Charges$11,092$16,288▲ $5,196
Pledges and Grants Receivable$14,022$12,775▼ $1,247
Total Assets$4,565,117$4,337,106▼ $228,011
Liabilities
Accounts Payable and Accrued Expenses$48,498$56,538▲ $8,040
Deferred Revenue$2,000$7,545▲ $5,545
Total Liabilities$50,498$64,083▲ $13,585
Net Assets / Fund Balance
Unrestricted Net Assets$2,511,596$2,386,904▼ $124,692
Permanently Rstr Net Assets$1,919,790--
Temporarily Rstr Net Assets$83,233$1,886,119▲ $1,802,886
Total Net Assets Fund Balance$4,514,619$4,273,023▼ $241,596
Total Liabilities and Net Assets / Fund Balance$4,565,117$4,337,106▼ $228,011

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$147,987$901,354-
Other Land Buildings$222,540$310,288-
Land$279,893--
Equipment$24,820$344,008-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$3,105,146$25,266▼ $235,036-$2,881,623
2017$2,783,688$30,001▲ $306,593-$3,105,146
2016$2,641,786$2,032▲ $151,584-$2,783,688
2015$2,731,354$5,293▼ $84,287-$2,641,786
2014$2,457,295$34,630▲ $248,044-$2,731,354
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
William GosselinScout Execut$135,000$71,111$206,111
William GosselinScout Executive/CEO$135,000$71,111$206,111

Board Members and Trustees

NameTitle
Randy SkagenVP/chair-CAP
Dan BlakleyPresident
Allen BishopAt-large
Beeson PartlowAt-large
Brett LaneyAt-large
Chris SentellAt-large
Claude EdwardsAt-large
David MomanAt-large
David RainsAt-large
Denise HillsAt-large
Dennis SteversonAt-large
Dr Viola AcoffAt-large
Edwin MingesAt-large
Eric WilsonAt-large
Glenn PowellAt-large
Jimmy DuncanAt-large
John NorthcuttAt-large
Jordan PlasterAt-large
Judge Hardy MccollumAt-large
Laurie HallAt-large
Leah Ann SextonAt-large
Mark SullivanAt-large
Matthew LevanAt-large
Ray RobbinsAt-large
Robert AlmonAt-large
Russ RobertsonAt-large
Sam MurphyAt-large
Sam PhillipsAt-large
Sammy WatsonAt-large
Stephen MasonAt-large
Stephen StablerAt-large
Steve HagerAt-large
Theo BruintonAt-large
Toby WilsonAt-large
Wade DrinkardAt-large
Warner JohnsonAt-large
Charles NashAudit Comm.
Lee StegallCouncil Comm
Judd AllenMtn District
Bobby IngramPast Preside
Joel LakeTreasurer
Allen HenryVP Endowment
Steve SteeleVP Finance
Matt TompkinsVP Legal and
Richard HenryVP Membershi
Patrick SwannVP Program
Earnest PalmerVpscoutreach
Revenue and Support

Revenue Composition

Contributions and Grants
$767,860
Program Service Revenue
$29,043
Investment Income
$-113,283
Other Revenue
$187,789
All Other Contributions
$767,860
Change in Net Assets
$-241,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$871,409
Total Revenue per Audited Statements
$871,409
Total Revenue per Form 990
$871,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$677,388
Other Expenses$402,307
Total Fundraising Expense$189,213
Grants and Similar Amounts Paid$33,310
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,707$47,644$72,429$392,780
Current Officers, Directors, Trustees, and Key Employees$92,448$27,446$24,556$144,450
Occupancy$55,227$16,395$14,670$86,292
Other Employee Benefits$41,650$12,365$11,063$65,078
Depreciation Depletion$30,183$8,960$8,017$47,160
Payroll Taxes$29,949$8,891$7,955$46,795
Travel$27,474$8,156$7,298$42,928
Insurance$24,913$7,396$6,617$38,926
Grants to Domestic Individuals$33,310--$33,310
Pension Plan Contributions$18,103$5,374$4,808$28,285
Conferences and Meetings$14,498$4,304$3,851$22,653
Fees for Services Other$12,864$3,819$3,417$20,100
Office Expenses$10,796$3,204$2,866$16,866
Payments to Affiliates$9,279$2,755$2,465$14,499
Fees for Services Accounting$8,320$2,470$2,210$13,000
Other Expenses$3,555$1,055$944$5,554
Information Technology$1,188$353$316$1,857
Total Functional Expenses$712,324$211,468$189,213$1,113,005

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,113,005
Total Expenses per Audited Statements$1,113,005
Total Expenses per Form 990$1,113,005
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$185,880
Fundraising Direct Expenses$97,853
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Fundrai$97,736$97,736$63,366$34,370
Golf Tournament$61,717$61,717$25,424$36,293
Total Events$185,031$185,031$96,615$88,416
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
Audit committee
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
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 990 informational return is then presented to the executive director for review and authorization to file.

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 119,530

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
2019-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Gosselin
Formed
1965
Legal Domicile
Al
Voting Board Members
48
Independent Board Members
48
Employees
57

Preparer

Firm
Morrison & Smith Llp
Address
PO BOX 20647, TUSCALOOSA, AL 35402-0647
Preparer
Robert D Sutter
Phone
2053492424
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

BOY SCOUTS OF AMERICA

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 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.

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 1st through 5th grades. Boy scouting - 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 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 boy scout 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.

Form 990, Part XI, Line 9

Investment advisory fees netted against 0 investment income 0 investment advisory fees netted against 0 investment income 0

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, 2014, the board approved spending policy was up to 5% of the three year average of the endowment fund per year.

Schedule D, Page 4, Part XI, Line 4B

Investment advisory fees netted against 0 investment income 0

Schedule D, Page 4, Part XII, Line 4B

Investment advisory fees netted against 0 investment income 0

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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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP ENDOWMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt4AT-LARGE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP LEGAL AND
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP/CHAIR-CAP
IRS990/Form990PartVIISectionAGrp/TitleTxt10AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt11AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt12AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt13AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt14MTN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt15AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt16AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt17AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt18AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt19AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt20AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt21AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt22AUDIT COMM.
IRS990/Form990PartVIISectionAGrp/TitleTxt23AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt24VPSCOUTREACH
IRS990/Form990PartVIISectionAGrp/TitleTxt25AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt26AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt27AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt28AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt29AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt30AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt31VP PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt32AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt33AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt34AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt35VP MEMBERSHI
IRS990/Form990PartVIISectionAGrp/TitleTxt36AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt37AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt38AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt39VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt40AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt41AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt42AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt43AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt44AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt45AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt46AT-LARGE
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2018Detailed filing. Detailed filing data is available for this year.$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