Civic Intelligence

Pine Burr Area Council 304

990 • Fiscal year 2014 • EIN 64-0303072

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 19, 2015

1318 Hardy StreetHattiesburg, MS 39401

(601) 582-2326

Siviq Scores

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

Liabilities / Assets

48th percentile

0.10x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.31x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

93rd percentile

58%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

9th percentile

-32%

Faster revenue growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,953,104

Up $1,087,627 (+58%) from 2013

Net Assets

Up

$2,664,696

Up $799,219 (+43%) from 2013

Liabilities

Up

$288,408

Up $288,408 from 2013

Revenue

Down

$923,052

Down $427,391 (-32%) from 2013

Expenses

Down

$1,048,898

Down $185,329 (-15%) from 2013

Net Income

Down

-$125,846

Down $242,062 (-208%) from 2013

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 2011: $2,120,972Liabilities 2011: $105,859Net Assets 2011: $2,015,1132011Assets 2012: $1,992,755Liabilities 2012: $182,909Net Assets 2012: $1,809,8462012Assets 2013: $1,865,477Liabilities 2013: $0Net Assets 2013: $1,865,4772013Assets 2014: $2,953,104Liabilities 2014: $288,408Net Assets 2014: $2,664,6962014Assets 2015: $2,822,867Liabilities 2015: $209,701Net Assets 2015: $2,613,1662015Assets 2016: $2,739,234Liabilities 2016: $153,984Net Assets 2016: $2,585,2502016Assets 2017: $2,939,496Liabilities 2017: $219,227Net Assets 2017: $2,720,2692017Assets 2018: $3,042,844Liabilities 2018: $210,668Net Assets 2018: $2,832,1762018Assets 2019: $3,680,869Liabilities 2019: $220,229Net Assets 2019: $3,460,6402019Assets 2020: $3,554,274Liabilities 2020: $212,988Net Assets 2020: $3,341,2862020Assets 2021: $3,816,483Liabilities 2021: $539,918Net Assets 2021: $3,276,5652021Assets 2023: $4,953,282Liabilities 2023: $430,688Net Assets 2023: $4,522,5942023Assets 2024: $4,910,277Liabilities 2024: $420,965Net Assets 2024: $4,489,3122024

Highlighted filing

2014

Assets$2,953,104
Liabilities$288,408
Net Assets$2,664,696

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,246,294Expenses 2011: $1,221,534Net Income 2011: $24,7602011Revenue 2012: $1,136,973Expenses 2012: $1,342,240Net Income 2012: -$205,2672012Revenue 2013: $1,350,443Expenses 2013: $1,234,227Net Income 2013: $116,2162013Revenue 2014: $923,052Expenses 2014: $1,048,898Net Income 2014: -$125,8462014Revenue 2015: $873,990Expenses 2015: $872,181Net Income 2015: $1,8092015Revenue 2016: $916,428Expenses 2016: $937,957Net Income 2016: -$21,5292016Revenue 2017: $1,148,794Expenses 2017: $1,061,872Net Income 2017: $86,9222017Revenue 2018: $1,255,236Expenses 2018: $1,143,329Net Income 2018: $111,9072018Revenue 2019: $1,431,934Expenses 2019: $1,192,574Net Income 2019: $239,3602019Revenue 2020: $984,971Expenses 2020: $1,045,581Net Income 2020: -$60,6102020Revenue 2021: $1,258,429Expenses 2021: $1,250,340Net Income 2021: $8,0892021Revenue 2023: $1,405,017Expenses 2023: $1,253,237Net Income 2023: $151,7802023Revenue 2024: $1,270,292Expenses 2024: $1,256,846Net Income 2024: $13,4462024

Highlighted filing

2014

Revenue$923,052
Expenses$1,048,898
Net Income-$125,846
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 19, 2015
Return Version
2014v5.0
Gross Receipts
$923,052
Mission and Program Overview

Mission

To foster the character development, citizenship training, and personal fitness of young people and in other ways, to prepare them to make ethical choices over their lifetime by instilling values based on those found in the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,605,897$2,512,964▲ $907,067
Cash and Non-Interest-Bearing Accounts$233,752$272,451▲ $38,699
Pledges and Grants Receivable-$90,539-
Inventories for Sale or Use-$44,966-
Investments in Publicly Traded Securities$25,828$21,966▼ $3,862
Accounts Receivable-$10,218-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,865,477$2,953,104▲ $1,087,627
Other Assets Total-$0-
Liabilities
Other Liabilities-$124,763-
Unsecured Notes Loans Payable-$100,000-
Accounts Payable and Accrued Expenses-$63,645-
Total Liabilities$0$288,408▲ $288,408
Net Assets / Fund Balance
Unrestricted Net Assets$1,865,477$2,664,696▲ $799,219
Total Net Assets Fund Balance$1,865,477$2,664,696▲ $799,219
Total Liabilities and Net Assets / Fund Balance$1,865,477$2,953,104▲ $1,087,627

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,512,964$658,780$3,171,744
Compensation and Service Providers

Board Members and Trustees

NameTitle
See Attached Board ListBoard Members
Revenue and Support

Revenue Composition

Contributions and Grants
$619,432
Program Service Revenue
$130,591
Investment Income
$1,564
Other Revenue
$171,465
All Other Contributions
$186,306
Change in Net Assets
$-125,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$533,964
Other Expenses$496,134
Total Fundraising Expense$103,008
Grants and Similar Amounts Paid$18,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$344,292$20,252$40,505$405,049
Insurance$82,587$4,858$9,716$97,161
Other Employee Benefits$73,146$4,303$8,605$86,054
Occupancy$50,234$2,955$5,910$59,099
Depreciation Depletion$47,593$2,800$5,599$55,992
Payroll Taxes$36,432$2,143$4,286$42,861
Travel$32,245$1,897$3,793$37,935
Grants to Domestic Individuals$18,800--$18,800
Office Expenses$13,175$775$1,550$15,500
Other Expenses$11,969$704$1,408$14,081
All Other Expenses$11,436$673$1,345$13,454
Conferences and Meetings$9,738$573$1,145$11,456
Total Functional Expenses$894,384$51,506$103,008$1,048,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,723
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$72,723$72,723-$72,723
Total Events$72,723$72,723-$72,723
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
Custodian Accounts$124,763
Governance and Compliance

Governance Checklist

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

Copy of 990 provided to board prior to filing, 990 reviewed at annual board meeting prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members must verify annually that there is no conflict of interest with the organization.

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

Compensation of the scout executive director and all key employees are reviewed annually by the board at their board meeting. Any changes to compensation are made at that time and voted on by the board.

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

Available upon request. 990 is available to public by the national boy scout website.

Filing and Contact Details

Filer

Filer Name
Pine Burr Area Council 304
EIN
64-0303072
Phone
6015822326
Address
1318 HARDY STREET, HATTIESBURG, MS 39401

Signing Officer

Name
Francis Farmer
Title
Interim Director
Signed
2015-10-19
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ms
Voting Board Members
145
Independent Board Members
145
Employees
0
Volunteers
1,524

Preparer

Firm
McDaniel CPA Firm
Address
130 Shadow Lake Dr, Hattiesburg, MS 39402
Preparer
Scotty McDaniel CPA
Phone
6012961007
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Change of basis = $925065

Raw XML AppendixShowing 400 of 439 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0702503
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0631254
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0587
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0575567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0801014
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0137338
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt047895
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0124763
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTODIAN ACCOUNTS
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0REGISTRATION ASSISTANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF 990 PROVIDED TO BOARD PRIOR TO FILING, 990 REVIEWED AT ANNUAL BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS MUST VERIFY ANNUALLY THAT THERE IS NO CONFLICT OF INTEREST WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE SCOUT EXECUTIVE DIRECTOR AND ALL KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE BOARD AT THEIR BOARD MEETING. ANY CHANGES TO COMPENSATION ARE MADE AT THAT TIME AND VOTED ON BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST. 990 IS AVAILABLE TO PUBLIC BY THE NATIONAL BOY SCOUT WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE OF BASIS = $925065
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
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IRS990/TravelGrp/FundraisingAmt03793
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