Civic Intelligence

Southeast Louisiana Council Boy Scouts of America

EIN 72-0408954 • 501(c)3 • Metairie, LA

Profile

The council shall promote, within the territory covered by the charter from time to time 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.

4200 S I-10 Service Road WMetairie, LA 70001

www.bsa-selacouncil.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.96x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.97x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-9.2%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

25th percentile

-7.0%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$1,520,592

Down $154,983 (-9.2%) from 2023

Liabilities

Up

$1,462,367

Up $78,023 (+5.6%) from 2023

Net Assets

Down

$58,225

Down $233,006 (-80%) from 2023

Revenue

Down

$1,506,710

Down $112,727 (-7.0%) from 2023

Expenses

Down

$1,854,170

Down $76,900 (-4.0%) from 2023

Net Income

Down

-$347,460

Down $35,827 (-11%) 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: $4,065,912Liabilities 2010: $210,127Net Assets 2010: $3,855,7852010Assets 2011: $3,767,252Liabilities 2011: $184,349Net Assets 2011: $3,582,9032011Assets 2012: $4,013,992Liabilities 2012: $213,144Net Assets 2012: $3,800,8482012Assets 2013: $3,764,507Liabilities 2013: $239,301Net Assets 2013: $3,525,2062013Assets 2014: $3,591,448Liabilities 2014: $181,661Net Assets 2014: $3,409,7872014Assets 2015: $3,485,513Liabilities 2015: $219,900Net Assets 2015: $3,265,6132015Assets 2016: $3,460,777Liabilities 2016: $192,377Net Assets 2016: $3,268,4002016Assets 2017: $3,217,946Liabilities 2017: $139,755Net Assets 2017: $3,078,1912017Assets 2018: $2,844,300Liabilities 2018: $116,196Net Assets 2018: $2,728,1042018Assets 2019: $2,570,522Liabilities 2019: $146,645Net Assets 2019: $2,423,8772019Assets 2020: $2,129,804Liabilities 2020: $202,483Net Assets 2020: $1,927,3212020Assets 2021: $2,102,218Liabilities 2021: $1,960,928Net Assets 2021: $141,2902021Assets 2022: $2,009,345Liabilities 2022: $1,406,481Net Assets 2022: $602,8642022Assets 2023: $1,675,575Liabilities 2023: $1,384,344Net Assets 2023: $291,2312023Assets 2024: $1,520,592Liabilities 2024: $1,462,367Net Assets 2024: $58,2252024

Highlighted filing

2024

Assets$1,520,592
Liabilities$1,462,367
Net Assets$58,225

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,564,3112010Revenue 2011: $2,229,100Expenses 2011: $2,442,794Net Income 2011: -$213,6942011Expenses 2012: $2,451,8712012Revenue 2013: $2,249,604Expenses 2013: $2,507,317Net Income 2013: -$257,7132013Revenue 2014: $2,309,224Expenses 2014: $2,367,256Net Income 2014: -$58,0322014Revenue 2015: $2,210,402Expenses 2015: $2,325,300Net Income 2015: -$114,8982015Revenue 2016: $2,315,961Expenses 2016: $2,290,227Net Income 2016: $25,7342016Revenue 2017: $2,151,740Expenses 2017: $2,413,992Net Income 2017: -$262,2522017Revenue 2018: $1,863,008Expenses 2018: $2,196,430Net Income 2018: -$333,4222018Revenue 2019: $1,718,474Expenses 2019: $2,009,248Net Income 2019: -$290,7742019Revenue 2020: $1,069,597Expenses 2020: $1,561,697Net Income 2020: -$492,1002020Revenue 2021: $1,530,419Expenses 2021: $1,434,844Net Income 2021: $95,5752021Revenue 2022: $1,544,688Expenses 2022: $1,660,746Net Income 2022: -$116,0582022Revenue 2023: $1,619,437Expenses 2023: $1,931,070Net Income 2023: -$311,6332023Revenue 2024: $1,506,710Expenses 2024: $1,854,170Net Income 2024: -$347,4602024

Highlighted filing

2024

Revenue$1,506,710
Expenses$1,854,170
Net Income-$347,460

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$1.46$0.06$1.51$1.85$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$1.38$0.29$1.62$1.93$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$1.41$0.60$1.54$1.66$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.96$0.14$1.53$1.43$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.20$1.93$1.07$1.56$0.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.15$2.42$1.72$2.01$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.12$2.73$1.86$2.20$0.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.14$3.08$2.15$2.41$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.19$3.27$2.32$2.29$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.49$0.22$3.27$2.21$2.33$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.18$3.41$2.31$2.37$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.76$0.24$3.53$2.25$2.51$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.21$3.80$2.45
2011Summary only. Only limited summary data is available for this year.$3.77$0.18$3.58$2.23$2.44$0.21
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.21$3.86$2.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,801,981
Mission and Program Overview

Mission

The council shall promote, within the territory covered by the charter from time to time 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
Land, Buildings, and Equipment, Net$1,348,707$1,316,773▼ $31,934
Cash and Non-Interest-Bearing Accounts$161,728$111,347▼ $50,381
Pledges and Grants Receivable$111,146$60,312▼ $50,834
Accounts Receivable$8,426$37,762▲ $29,336
Prepaid Expenses and Deferred Charges$39,564$34,477▼ $5,087
Inventories for Sale or Use$18,560$8,737▼ $9,823
Other Notes and Loans Receivable, Net$-13,586$-101,816▼ $88,230
Total Assets$1,675,575$1,520,592▼ $154,983
Other Assets Total$1,030$53,000▲ $51,970
Liabilities
Other Liabilities$1,342,601$1,334,452▼ $8,149
Accounts Payable and Accrued Expenses$32,867$122,330▲ $89,463
Unsecured Notes Loans Payable$8,476$5,485▼ $2,991
Deferred Revenue$400$100▼ $300
Total Liabilities$1,384,344$1,462,367▲ $78,023
Net Assets / Fund Balance
Net Assets With Donor Restrictions$175,961$224,918▲ $48,957
Net Assets Without Donor Restrictions$115,270$-166,693▼ $281,963
Total Net Assets Fund Balance$291,231$58,225▼ $233,006
Total Liabilities and Net Assets / Fund Balance$1,675,575$1,520,592▼ $154,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$497,398$2,419,854$2,917,252
Leasehold Improvements$111,151$966,244$1,077,395
Land$614,873-$614,873
Equipment$86,833$447,581$534,414
Other Land Buildings$6,518-$6,518

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,612,405$4,850▲ $204,197$114,455$3,487,054
2023$3,602,512$9,500▲ $302,476-$3,612,405
2022$4,686,764$3,337▼ $509,957$577,632$3,602,512
2021$4,267,291$1,760▲ $417,713-$4,686,764
2020$4,065,902$1,600▲ $199,789-$4,267,291
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Torrey HaydenScout ExecutiveFT$114,860$14,487$129,347

Board Members and Trustees

NameTitle
Andrew Todd MdCouncil President
Alan HolekampExecutive Vice President
Aaron ThompsonExecutive Board Member
Alex BarnesExecutive Board Member
Alywin FrugeExecutive Board Member
Boysie BollingerExecutive Board Member
Cassie AlsfeldExecutive Board Member
Charles NelsonExecutive Board Member
Chris DurioExecutive Board Member
Chuck BourqueExecutive Board Member
David DaraughExecutive Board Member
David Hildebrandt DdsExecutive Board Member
David LerouxExecutive Board Member
Gothard ReckExecutive Board Member
Harold Buchler JrExecutive Board Member
Holly MccollumExecutive Board Member
Jack FernandezExecutive Board Member
Jim LettenExecutive Board Member
Jim SchoenExecutive Board Member
John HeatonExecutive Board Member
Kelly RodrigueExecutive Board Member
Ken PickeringExecutive Board Member
Kevin JuraExecutive Board Member
Louis MorrellExecutive Board Member
Marian WallisExecutive Board Member
Mark LandryExecutive Board Member
Martin SireraExecutive Board Member
Michael G SigurExecutive Board Member
Ms Skip GibsonExecutive Board Member
Muffin AdrianceExecutive Board Member
Pat DenechaudExecutive Board Member
Sam AuthementExecutive Board Member
Scott SmithExecutive Board Member
Susan HutsonExecutive Board Member
Tia LopezExecutive Board Member
Tifferney WhiteExecutive Board Member
Wayne TracyExecutive Board Member
Wingate JonesExecutive Board Member
Bill MetcalfAdvisory Council
Charles Rice JrAdvisory Council
Cindy NguyenAdvisory Council
Cory VidalAdvisory Council
David CedroAdvisory Council
Frank B Stewart JrAdvisory Council
Garry WinchesterAdvisory Council
Greg RusovichAdvisory Council
Isaac WesternAdvisory Council
Jay WinfordAdvisory Council
Lynn StrahanAdvisory Council
Pat ClaffeyAdvisory Council
Ryan MooreAdvisory Council
Tim HornsbyAdvisory Council
Mark YoungCouncil Commissioner
Adrienne RothCouncil Officer
Bob BartlettCouncil Officer
Chad D DufreneCouncil Officer
Chuck LazarreCouncil Officer
Ken KlemmCouncil Officer
Pat TalleyCouncil Officer
Tracy DedeauxCouncil Officer
Wil JacobsCouncil Officer
Patrick BrandauCouncil Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,141,075
Program Service Revenue
$250,934
Investment Income
$0
Other Revenue
$114,701
All Other Contributions
$25,050
Change in Net Assets
$-347,460

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,506,710
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,506,710
Total Revenue per Form 990
$1,506,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$930,283
Salaries, Compensation, and Employee Benefits$907,809
Total Fundraising Expense$181,811
Grants and Similar Amounts Paid$16,078
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$501,527$28,222$55,507$585,256
Occupancy$168,830$9,741$14,098$192,669
Office Expenses$146,284$9,157$22,740$178,181
Other Employee Benefits$111,523$9,090$15,692$136,305
Fees for Services Other$91,153$26,491$15,958$133,602
Current Officers, Directors, Trustees, and Key Employees$108,651$12,935$7,761$129,347
Depreciation Depletion$113,449$66$103$113,618
Insurance$83,791$5,275$8,290$97,356
Travel$60,611$2,955$9,886$73,452
Payroll Taxes$48,696$3,191$5,014$56,901
Payments to Affiliates$53,661--$53,661
Other Expenses$18,081$1,637$4,700$24,418
Grants to Domestic Individuals$16,078--$16,078
Conferences and Meetings$8,690$32$50$8,772
Total Functional Expenses$1,563,304$109,055$181,811$1,854,170

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,854,170
Total Expenses per Audited Statements$1,854,170
Total Expenses per Form 990$1,854,170
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$334,817
Fundraising Direct Expenses$295,271
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Product Sales-popcorn Fundraiser$274,387$274,387$178,555$95,832
Special Events$524,968$60,430$116,716$-56,286
Total Events$799,355$334,817$295,271$39,546
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
National Council Bankruptcy$1,300,000
Custodial Accounts$34,452
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Active members may elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Part VI, Section A, Line 7A

Active members may elect members at-large, regular members of the executive board, and officers of the council other than the scout executive.

Form 990, Part VI, Section A, Line 7B

Active members may vote at the annual meeting to receive and approve financial statements as of the close of its most recent complete fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including but not limited to whether to merge with another council or councils.

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared and given to the scout executive and the audit committee, to review for the 990 to be filed. After the return is filed a copy of form 990 is sent to the national office.

Form 990, Part VI, Section B, Line 12C

On a regular basis, the board reviews the conflict of interest policy as indicated in council by-laws which are distributed at the january annual business meeting. -annually active employees receive and indicate that they have received the staff employee manual with a conflict of interest policy.

Form 990, Part VI, Section B, Line 15

All professional staff receive compensation based on the following factors: -any compensation is based on performance; an annual review is conducted for each staff member by his/her direct supervisor and approved by the national bsa. In the case of the ceo (scout executive) the volunteer board president participates in and approves the review -compensation guidelines are established by the national council, bsa including percentage salary increases based on performance and local area financial conditions. -the council establishes a compensation and benefits committee composed of 3-4 members of the council executive board including the current board president. -this committee reviews individual staff performance and approves any increase in employee compensation for all staff positions. -the final compensation adjustments are approved by the compensation and benefits committee and signed by the board president and scout executive/ceo. -the scout executive/ceo makes compensation recommendations, but has no vote. -the only key employee is the scout executive. The scout executive/ceo is reviewed annually by the area director and board president. The results of this review are shared with the council compensation and benefits committee along with any recommendation relative to compensation.

Form 990, Part VI, Section C, Line 19

Southeast louisiana council boy scouts of america makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Southeast Louisiana Council
EIN
72-0408954
Phone
5048890833
Address
4200 S I-10 SERVICE ROAD W, METAIRIE, LA 70001

Signing Officer

Name
Joe T Hayden
Title
Scout Executive
Phone
5048890833
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe T Hayden
Formed
1965
Legal Domicile
La
Voting Board Members
62
Independent Board Members
62
Employees
64
Volunteers
837

Preparer

Firm
Bourgeois Bennett LLC
Address
111 VETERANS BLVD SUITE 1700, METAIRIE, LA 70005
Preparer
Paul Pechon
Phone
5048314949
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer from endowment fund 114,455.

Financial Statement Notes

PART V, LINE 4:

The intended use of the endowment funds is to ensure that the council will have a perpetual fund that will generate income to be used for future operations in the new orleans area council, boy scouts of america.

PART X, LINE 2:

Accounting standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions recognized in an entity's financial statements. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. As of december 31, 2024 and 2023, management of the council believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements, and, accordingly, it will not recognize any liability or unrecorded tax benefits. The council recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. Tax years ended december 31, 2021 and later remain subject to examination by the taxing authorities.

Raw XML AppendixShowing 400 of 985 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt550

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