Civic Intelligence

Special Boy Scout Trust Fund

EIN 65-6137236 • 501(c)3 • Davie, FL

Profile

To support youth programs and activities through support of the boyscouts of america and its affilitates.

3301 SW 142nd AvenueDavie, FL 33330

www.sfcbsa.org

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$250,614

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 39.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

584%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,500,596

Up $1,371,561 (+22%) from 2023

Liabilities

Flat

$2,000

Flat from 2023

Net Assets

Up

$7,498,596

Up $1,371,561 (+22%) from 2023

Revenue

Up

$630,078

Up $537,996 (+584%) from 2023

Expenses

Up

$26,971

Up $24,971 (+1249%) from 2023

Net Income

Up

$603,107

Up $513,025 (+570%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,628,774Liabilities 2010: $28,932Net Assets 2010: $4,599,8422010Assets 2011: $4,583,459Liabilities 2011: $33,552Net Assets 2011: $4,549,9072011Assets 2012: $4,757,138Liabilities 2012: $37,992Net Assets 2012: $4,719,1462012Assets 2013: $5,134,285Liabilities 2013: $42,222Net Assets 2013: $5,092,0632013Assets 2014: $5,215,148Liabilities 2014: $46,257Net Assets 2014: $5,168,8912014Assets 2015: $4,948,823Liabilities 2015: $50,067Net Assets 2015: $4,898,7562015Assets 2016: $5,063,965Liabilities 2016: $53,662Net Assets 2016: $5,010,3032016Assets 2017: $5,515,379Liabilities 2017: $57,042Net Assets 2017: $5,458,3372017Assets 2018: $4,993,262Liabilities 2018: $60,188Net Assets 2018: $4,933,0742018Assets 2019: $5,563,995Liabilities 2019: $60,110Net Assets 2019: $5,503,8852019Assets 2020: $5,936,163Liabilities 2020: $62,742Net Assets 2020: $5,873,4212020Assets 2021: $6,684,928Liabilities 2021: $65,145Net Assets 2021: $6,619,7832021Assets 2022: $5,494,680Liabilities 2022: $0Net Assets 2022: $5,494,6802022Assets 2023: $6,129,035Liabilities 2023: $2,000Net Assets 2023: $6,127,0352023Assets 2024: $7,500,596Liabilities 2024: $2,000Net Assets 2024: $7,498,5962024

Highlighted filing

2024

Assets$7,500,596
Liabilities$2,000
Net Assets$7,498,596

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $21,4212010Expenses 2011: $4,6202011Expenses 2012: $4,4402012Revenue 2013: $42,374Expenses 2013: $4,230Net Income 2013: $38,1442013Revenue 2014: $19,931Expenses 2014: $4,035Net Income 2014: $15,8962014Revenue 2015: -$9,751Expenses 2015: $3,810Net Income 2015: -$13,5612015Revenue 2016: -$3,205Expenses 2016: $3,595Net Income 2016: -$6,8002016Revenue 2017: $117,923Expenses 2017: $3,380Net Income 2017: $114,5432017Revenue 2018: $109,968Expenses 2018: $3,146Net Income 2018: $106,8222018Revenue 2019: $7,472Expenses 2019: $2,875Net Income 2019: $4,5972019Revenue 2020: $123,043Expenses 2020: $2,635Net Income 2020: $120,4082020Revenue 2021: $527,411Expenses 2021: $2,402Net Income 2021: $525,0092021Revenue 2022: $417,813Expenses 2022: $2,180Net Income 2022: $415,6332022Revenue 2023: $92,082Expenses 2023: $2,000Net Income 2023: $90,0822023Revenue 2024: $630,078Expenses 2024: $26,971Net Income 2024: $603,1072024

Highlighted filing

2024

Revenue$630,078
Expenses$26,971
Net Income$603,107

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.50$0.00$7.50$0.63$0.03$0.60
2023Detailed filing. Detailed filing data is available for this year.$6.13$0.00$6.13$0.09$0.00$0.09
2022Detailed filing. Detailed filing data is available for this year.$5.49$0.00$5.49$0.42$0.00$0.42
2021Detailed filing. Detailed filing data is available for this year.$6.68$0.07$6.62$0.53$0.00$0.53
2020Detailed filing. Detailed filing data is available for this year.$5.94$0.06$5.87$0.12$0.00$0.12
2019Detailed filing. Detailed filing data is available for this year.$5.56$0.06$5.50$0.01$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.99$0.06$4.93$0.11$0.00$0.11
2017Detailed filing. Detailed filing data is available for this year.$5.52$0.06$5.46$0.12$0.00$0.11
2016Detailed filing. Detailed filing data is available for this year.$5.06$0.05$5.01$0.00$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.95$0.05$4.90$0.01$0.00$0.01
2014Detailed filing. Detailed filing data is available for this year.$5.22$0.05$5.17$0.02$0.00$0.02
2013Detailed filing. Detailed filing data is available for this year.$5.13$0.04$5.09$0.04$0.00$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.04$4.72$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.03$4.55$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.03$4.60$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$630,078
Mission and Program Overview

Mission

To support youth programs and activities through support of the boy scouts of america and its affiliates.

To support youth programs and activities through support of the boy scouts of america and its affilitates.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,189,330$6,496,300▲ $1,306,970
Cash and Non-Interest-Bearing Accounts-$404,082-
Total Assets$6,129,035$7,500,596▲ $1,371,561
Other Assets Total$939,705$600,214▼ $339,491
Liabilities
Accounts Payable and Accrued Expenses$2,000$2,000→ $0
Total Liabilities$2,000$2,000→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,828,035$6,907,705▲ $1,079,670
Net Assets Without Donor Restrictions$299,000$590,891▲ $291,891
Total Net Assets Fund Balance$6,127,035$7,498,596▲ $1,371,561
Total Liabilities and Net Assets / Fund Balance$6,129,035$7,500,596▲ $1,371,561

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$299,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,127,035-▲ $598,147-$6,725,182
2023$5,494,680-▲ $634,355-$6,127,035
2022$6,619,783-▼ $1,122,923-$5,494,680
2021$5,873,421-▲ $748,764-$6,619,783
2020$5,503,885-▲ $372,171-$5,873,421
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jeffrey BergerCorporate Se$250,614$250,614

Board Members and Trustees

NameTitle
Alejandro MendietaPresident
Douglas J SandersTrustee
Jeffrey BergerCorporate Secretary
Jonathan FisherExecutive Bo
Bill ForsheeExecutive Co
Fernando AranExecutive Co
James HammelExecutive Co
Richard LevensonExecutive Co
Roberto MunozPast Preside
Joshua LevensonVP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$0
Investment Income
$628,078
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$603,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$25,076--$25,076
Insurance$1,895--$1,895
Total Functional Expenses$26,971$0$0$26,971
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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 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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Richard levenson joshua levenson exec. Cmtee vp finance father and son

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is provided to the organizations governing body before it is filed. The governing body reviews the 990 for accuracy and a final version is approved by an authorized person.

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

The executive board consistently monitors and enforces compliance of the conflict of interest policy. Before a new member is voted onto the board, their independence is reviewed.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and consolidated financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Special Boy Scout Trust Fund
EIN
65-6137236
Phone
3053640020
Address
3301 SW 142ND AVENUE, DAVIE, FL 33330

Signing Officer

Name
Jeffrey Berger
Title
Corporate Secretary
Phone
3053640020
Signed
2025-08-21

Organization Details

Principal Officer
Jeffrey Berger
Formed
1988
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Garcia Santa Maria De Armas Trujillo
Address
135 SAN LORENZO AVE STE 660, CORAL GABLES, FL 33146
Preparer
Pedro De Armas
Phone
3054480404
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

OTHER FEES 25,076 0 0

Form 990, Part XI, Line 9

Adjustment to prior year net assets 278,952 board authorized transfers 508,912 total 787,864

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organizations endowment funds are used to support youth programs and activities of boy scouts of america and its affiliates.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The organization recognizes and measures tax positions based on their technical merit and assesses the likelihood that the positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. Interest and penalties on tax liabilities, if any, would be recorded in interest expense and other non interest expense, respectively. No uncertain tax positions were identified. The u.s. Federal jurisdiction and the state of florida jurisdiction are the major tax jurisdictions where the organization files information returns.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SOUTH FLORIDA COUNCIL INC BOY SCOUTS OF AMERICA
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06725182
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02000
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt06127035
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0634355
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02180
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05873421
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1299000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CHARITABLE REMAINDER TRUST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CASH VALUE OF LIFE INSURANCE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS ENDOWMENT FUNDS ARE USED TO SUPPORT YOUTH PROGRAMS AND ACTIVITIES OF BOY SCOUTS OF AMERICA AND ITS AFFILIATES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON INTEREST EXPENSE, RESPECTIVELY. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED. THE U.S. FEDERAL JURISDICTION AND THE STATE OF FLORIDA JURISDICTION ARE THE MAJOR TAX JURISDICTIONS WHERE THE ORGANIZATION FILES INFORMATION RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.04600
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0600214
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0233123
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06259
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt011232
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFREY BERGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CORPORATE SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0250614
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RICHARD LEVENSON JOSHUA LEVENSON EXEC. CMTEE VP FINANCE FATHER AND SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS PROVIDED TO THE ORGANIZATIONS GOVERNING BODY BEFORE IT IS FILED. THE GOVERNING BODY REVIEWS THE 990 FOR ACCURACY AND A FINAL VERSION IS APPROVED BY AN AUTHORIZED PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY. BEFORE A NEW MEMBER IS VOTED ONTO THE BOARD, THEIR INDEPENDENCE IS REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND CONSOLIDATED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER FEES 25,076 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADJUSTMENT TO PRIOR YEAR NET ASSETS 278,952 BOARD AUTHORIZED TRANSFERS 508,912 TOTAL 787,864
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0YOUTH PROG
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IRS990/TotalAssetsEOYAmt07500596
IRS990/TotalAssetsGrp/BOYAmt06129035
IRS990/TotalAssetsGrp/EOYAmt07500596
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IRS990/TotalFunctionalExpensesGrp/TotalAmt026971
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07498596
IRS990/TotalOtherCompensationAmt017491
IRS990/TotalProgramServiceExpensesAmt026971
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0630078
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06129035
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IRS990/WebsiteAddressTxt0SFCSCOUTING.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z

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