Civic Intelligence

Black Warrior Council

990 • Fiscal year 2023 • EIN 63-0288816

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 10, 2024

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

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.06x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

89th percentile

$194,440

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

52nd percentile

5.3%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

120%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$4,152,688

Flat from 2023

Net Assets

Flat

$4,074,970

Flat from 2023

Liabilities

Flat

$77,718

Flat from 2023

Revenue

Flat

$1,371,713

Flat from 2023

Expenses

Flat

$1,300,782

Flat from 2023

Net Income

Flat

$70,931

Flat from 2023

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 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

2023

Assets$4,152,688
Liabilities$77,718
Net Assets$4,074,970

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 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

2023

Revenue$1,371,713
Expenses$1,300,782
Net Income$70,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 10, 2024
Return Version
2023v5.0
Gross Receipts
$1,805,290
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.

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$2,345,568$2,500,723▲ $155,155
Land, Buildings, and Equipment, Net$639,907$793,070▲ $153,163
Cash and Non-Interest-Bearing Accounts$460,495$353,654▼ $106,841
Savings and Temporary Cash Investments$386,603$333,107▼ $53,496
Pledges and Grants Receivable$43,225$88,575▲ $45,350
Inventories for Sale or Use$38,671$50,797▲ $12,126
Prepaid Expenses and Deferred Charges$25,307$26,900▲ $1,593
Accounts Receivable$3,364$5,862▲ $2,498
Total Assets$3,943,140$4,152,688▲ $209,548
Liabilities
Accounts Payable and Accrued Expenses$82,518$68,080▼ $14,438
Deferred Revenue$18,113$9,638▼ $8,475
Total Liabilities$100,631$77,718▼ $22,913
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,321,880$2,818,880▲ $497,000
Net Assets Without Donor Restrictions$1,520,629$1,256,090▼ $264,539
Total Net Assets Fund Balance$3,842,509$4,074,970▲ $232,461
Total Liabilities and Net Assets / Fund Balance$3,943,140$4,152,688▲ $209,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$166,544$976,780$1,143,324
Other Land Buildings$311,434$408,475$719,909
Equipment$35,199$362,381$397,580
Land$279,893-$279,893

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2019$2,881,623$25,783▲ $221,614-$3,114,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William GosselinScout ExecutFT$160,000$34,440$194,440
William GosselinScout Executive/CEO-$160,000$34,440$194,440

Board Members and Trustees

NameTitle
Patrick SwannPresident
John NorthcuttAt- Large
Allen BishopAt-large
Allen HenryAt-large
Beeson PartlowAt-large
Chris SentellAt-large
Claude EdwardsAt-large
Dan BlakleyAt-large
David NomanAt-large
David RainsAt-large
Dennis SteversonAt-large
Elizabeth WinterAt-large
Eric WilsonAt-large
Glenn PowellAt-large
Jimmy DuncanAt-large
Judge Wade DrinkardAt-large
Mark SullivanAt-large
Matthew LairdAt-large
Robert AlmonAt-large
Sammy WilsonAt-large
Stephen StablerAt-large
Steve SteeleAt-large
Theo BruintonAt-large
Warner JohnsonAt-large
Lee StegallCouncil Comm
Joel LakePast Preside
Matt ShirleyTreasurer
Matt TompkinsVP Legal and
Bobby IngramVP of Endowm
Richard HenryVP of Facili
Jordan PlasterVP of Financ
Denise HillsVP of Member
Leah Ann SextonVP of Member
Cecil RobinsonVP of Progra
Dr Charles NashVP Scout Rea
Revenue and Support

Revenue Composition

Contributions and Grants
$875,477
Program Service Revenue
$125,335
Investment Income
$215,553
Other Revenue
$155,348
All Other Contributions
$581,034
Change in Net Assets
$70,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,371,713
Total Revenue per Audited Statements
$1,371,713
Total Revenue per Form 990
$1,371,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$716,472
Other Expenses$547,683
Total Fundraising Expense$176,984
Grants and Similar Amounts Paid$36,627
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$456,147$22,251$77,879$556,277
Occupancy$70,453$3,437$12,029$85,919
Other Employee Benefits$53,792$2,624$9,184$65,600
Pension Plan Contributions$43,439$2,119$7,417$52,975
Travel$39,310$1,918$6,712$47,940
Fees for Services Accounting$38,970$1,901$6,653$47,524
Payroll Taxes$34,128$1,665$5,827$41,620
Depreciation Depletion$33,107$1,615$5,654$40,376
Insurance$31,727$1,548$5,417$38,692
Grants to Domestic Individuals$36,627--$36,627
Conferences and Meetings$21,216$1,035$3,622$25,873
Fees for Services Other$19,478$950$3,326$23,754
Payments to Affiliates$17,084$833$2,917$20,834
Other Expenses$11,306$552$1,930$13,788
Office Expenses$10,718$523$1,830$13,071
Advertising$8,529$416$1,456$10,401
Information Technology$1,410$69$241$1,720
Total Functional Expenses$1,073,231$50,567$176,984$1,300,782

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,300,782
Total Expenses per Audited Statements$1,300,782
Total Expenses per Form 990$1,300,782
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$193,749
Fundraising Direct Expenses$87,495
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Camping Program$80,540$80,540$8,665$71,875
Golf Tournament$72,160$52,100$23,309$28,791
Total Events$238,581$185,806$82,108$103,698
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 5

The organization is going to be moving the endowment to a seperate entity that will hold it for future use.

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
2024-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Gosselin
Formed
1965
Legal Domicile
Al
Voting Board Members
35
Independent Board Members
35
Employees
35

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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IRS990/Form990PartVIISectionAGrp/PersonNm24LEAH ANN SEXTON
IRS990/Form990PartVIISectionAGrp/PersonNm25MATT SHIRLEY
IRS990/Form990PartVIISectionAGrp/PersonNm26STEPHEN STABLER
IRS990/Form990PartVIISectionAGrp/PersonNm27STEVE STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm28LEE STEGALL
IRS990/Form990PartVIISectionAGrp/PersonNm29DENNIS STEVERSON
IRS990/Form990PartVIISectionAGrp/PersonNm30MARK SULLIVAN
IRS990/Form990PartVIISectionAGrp/PersonNm31PATRICK SWANN
IRS990/Form990PartVIISectionAGrp/PersonNm32MATT TOMPKINS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUT
IRS990/Form990PartVIISectionAGrp/TitleTxt1AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt2AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt3AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt4AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP OF FACILI
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP OF MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP OF ENDOWM
IRS990/Form990PartVIISectionAGrp/TitleTxt12AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt13AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP SCOUT REA
IRS990/Form990PartVIISectionAGrp/TitleTxt16AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt17AT- LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt18AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP OF FINANC
IRS990/Form990PartVIISectionAGrp/TitleTxt20AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt21AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP OF PROGRA
IRS990/Form990PartVIISectionAGrp/TitleTxt23AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt24VP OF MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt26AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt27AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt28COUNCIL COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt29AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt30AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt31PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt32VP LEGAL AND
IRS990/Form990PartVIISectionAGrp/TitleTxt33AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt34AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt35AT-LARGE
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IRS990/MissionDesc0THE 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.
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IRS990/NetAssetsOrFundBalancesBOYAmt03842509

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
2023Detailed filing. Detailed filing data is available for this year.$4.15$0.08$4.07$1.37$1.30$0.07
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