Civic Intelligence

Evangeline Area Council Inc Boy Scouts of America

990 • Fiscal year 2015 • EIN 72-0423617

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

Organization ProfileWWW.EACBSA.ORG

View Organization Page

2266 S College RdLafayette, LA 70598

(337) 235-8551

Siviq Scores

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

Liabilities / Assets

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.37x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$91,503

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

1.0%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$2,901,042

Down $326,254 (-10%) from 2014

Net Assets

Down

$2,356,358

Down $46,754 (-1.9%) from 2014

Liabilities

Down

$544,684

Down $279,500 (-34%) from 2014

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin34th percentile

Revenue

Up

$1,490,460

Up $14,842 (+1.0%) from 2014

Expenses

Down

$1,516,768

Down $343,652 (-18%) from 2014

Net Income

Up

-$26,308

Up $358,494 (+93%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,455,204Liabilities 2011: $290,498Net Assets 2011: $3,164,7062011Assets 2012: $3,340,715Liabilities 2012: $257,099Net Assets 2012: $3,083,6162012Assets 2013: $3,470,779Liabilities 2013: $706,046Net Assets 2013: $2,764,7332013Assets 2014: $3,227,296Liabilities 2014: $824,184Net Assets 2014: $2,403,1122014Assets 2015: $2,901,042Liabilities 2015: $544,684Net Assets 2015: $2,356,3582015Assets 2016: $2,922,057Liabilities 2016: $417,083Net Assets 2016: $2,504,9742016Assets 2017: $2,654,916Liabilities 2017: $342,219Net Assets 2017: $2,312,6972017Assets 2018: $2,810,448Liabilities 2018: $305,030Net Assets 2018: $2,505,4182018Assets 2019: $2,706,441Liabilities 2019: $276,428Net Assets 2019: $2,430,0132019Assets 2020: $2,536,264Liabilities 2020: $402,425Net Assets 2020: $2,133,8392020Assets 2021: $2,844,304Liabilities 2021: $425,136Net Assets 2021: $2,419,1682021Assets 2022: $1,839,408Liabilities 2022: $408,388Net Assets 2022: $1,431,0202022Assets 2023: $1,812,482Liabilities 2023: $291,063Net Assets 2023: $1,521,4192023Assets 2024: $1,626,408Liabilities 2024: $291,696Net Assets 2024: $1,334,7122024

Highlighted filing

2015

Assets$2,901,042
Liabilities$544,684
Net Assets$2,356,358
Open 2015 Filing

Operations Trend

Revenue Growth43rd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,499,0702011Revenue 2012: $1,424,065Expenses 2012: $1,535,979Net Income 2012: -$111,9142012Revenue 2013: $1,605,297Expenses 2013: $1,965,437Net Income 2013: -$360,1402013Revenue 2014: $1,475,618Expenses 2014: $1,860,420Net Income 2014: -$384,8022014Revenue 2015: $1,490,460Expenses 2015: $1,516,768Net Income 2015: -$26,3082015Revenue 2016: $1,465,919Expenses 2016: $1,297,940Net Income 2016: $167,9792016Revenue 2017: $1,101,538Expenses 2017: $1,293,815Net Income 2017: -$192,2772017Revenue 2018: $1,301,664Expenses 2018: $1,148,659Net Income 2018: $153,0052018Revenue 2019: $1,059,760Expenses 2019: $1,135,165Net Income 2019: -$75,4052019Revenue 2020: $655,806Expenses 2020: $953,290Net Income 2020: -$297,4842020Revenue 2021: $954,203Expenses 2021: $764,357Net Income 2021: $189,8462021Revenue 2022: $1,075,162Expenses 2022: $990,031Net Income 2022: $85,1312022Revenue 2023: $1,671,858Expenses 2023: $1,024,327Net Income 2023: $647,5312023Revenue 2024: $726,581Expenses 2024: $913,367Net Income 2024: -$186,7862024

Highlighted filing

2015

Revenue$1,490,460
Expenses$1,516,768
Net Income-$26,308
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.0
Gross Receipts
$1,987,029
Mission and Program Overview

Mission

The evangeline area council, inc., boy scouts of america operates in lafayette, la, including the parishes of acadia, evangeline, iberia, lafayette, st. Landry, st. Mary, st. Martin and vermillion. The council has four camping facilities: mt. Bayou lake camp, camp thistlewaite, camp steen and camp brownell. The council is a not-for-profit organization devoted to promoting the ability of boys, young men and women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage and self reliance. The council also prepares them to make ethical choices over their lifetime and achieve their full potential using the methods which are taught by the boy scouts of america.

The council strives to teach boys, young men, and young women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage and self-reliance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,164,536$1,163,338▼ $1,198
Land, Buildings, and Equipment, Net$1,201,154$1,024,798▼ $176,356
Investments in Publicly Traded Securities$540,622$415,333▼ $125,289
Inventories for Sale or Use$104,729$104,806▲ $77
Other Notes and Loans Receivable, Net$3,394$87,205▲ $83,811
Cash and Non-Interest-Bearing Accounts$178,594$73,452▼ $105,142
Prepaid Expenses and Deferred Charges$12,920$11,710▼ $1,210
Receivables From Officers Etc$647$0▼ $647
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$3,227,296$2,901,042▼ $326,254
Other Assets Total$20,700$20,400▼ $300
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,835$258,394▼ $192,441
Accounts Payable and Accrued Expenses$161,533$153,402▼ $8,131
Other Liabilities$153,416$132,848▼ $20,568
Deferred Revenue$58,400$40▼ $58,360
Total Liabilities$824,184$544,684▼ $279,500
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,744,240$1,744,240→ $0
Unrestricted Net Assets$572,066$475,671▼ $96,395
Temporarily Rstr Net Assets$86,806$136,447▲ $49,641
Total Net Assets Fund Balance$2,403,112$2,356,358▼ $46,754
Total Liabilities and Net Assets / Fund Balance$3,227,296$2,901,042▼ $326,254

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$377,516$798,140$1,175,656
Equipment$89,950$323,109$413,059
Land$354,080-$354,080
Leasehold Improvements$152,985$112,603$265,588
Other Land Buildings$50,267$118,647$168,914
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur L HawkinsExecutive DirectorFT$91,503$91,503

Board Members and Trustees

NameTitle
Gary McgoffinPresident
Henry Eikel MdBoard Director
Blair LeblancBoard Member
Bruce LeningerBoard Member
Bruin HaysBoard Member
Chad BroussardBoard Member
Chip JacksonBoard Member
Cian RobinsonBoard Member
Clint CormierBoard Member
Donald MillsBoard Member
Donna LandryBoard Member
Ej ChongBoard Member
Everett BergeronBoard Member
Frank GuariscoBoard Member
Greg DavisBoard Member
Greg LandryBoard Member
James FaulkBoard Member
Jamie ThompsonBoard Member
Jimmy King SrBoard Member
Joe WolfBoard Member
Joshua BorillBoard Member
Kemp CoreilBoard Member
Lee RitterBoard Member
Louis PerretBoard Member
Nick MouledousBoard Member
Patrick Hebert SrBoard Member
Richard DomingueBoard Member
Robert ClementsBoard Member
Robert Twilley MdBoard Member
Shawn WilsonBoard Member
Steven OubreBoard Member
Tom Jones MdBoard Member
Larry Van PeltCommissioner
Kenny OliverImmed Past Pres
Keith SimonVP Marketing
Revenue and Support

Revenue Composition

Contributions and Grants
$683,054
Program Service Revenue
$221,699
Investment Income
$13,513
Other Revenue
$572,194
All Other Contributions
$604,551
Change in Net Assets
$-26,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$805,716
Salaries, Compensation, and Employee Benefits$711,052
Total Fundraising Expense$44,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,016$31,104$7,318$457,438
Depreciation Depletion$130,173$13,313$4,438$147,924
Other Employee Benefits$101,365$10,367$3,456$115,188
Current Officers, Directors, Trustees, and Key Employees$64,052$18,301$9,150$91,503
Occupancy$56,216$5,749$1,916$63,881
All Other Expenses$47,699$4,877$1,626$54,202
Travel$45,567$4,660$1,553$51,780
Payroll Taxes$41,292$4,223$1,408$46,923
Insurance$38,918$3,980$1,327$44,225
Fees for Services Other$29,427$3,010$1,003$33,440
Advertising$28,551$2,920$973$32,444
Other Expenses$28,096$2,873$958$31,927
Payments to Affiliates$20,917--$20,917
Interest$15,980$1,634$545$18,159
Conferences and Meetings$12,615$1,290$430$14,335
Total Functional Expenses$1,337,268$134,624$44,876$1,516,768
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$744,403
Fundraising Direct Expenses$324,939
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$503,505$503,505$287,791$215,714
Distinguished Citizens Luncheon$114,960$114,960-$114,960
Total Events$744,403$744,403$324,939$419,464
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Franks Agency Frank GuariscoBoard MemberInsurance ExpenseNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$647$0▼ $647
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
OTHER CURRENT LIABILITIES - Related Part$63,897
Custodian Account$57,260
Other Liabilities$11,691
Governance and Compliance

Governance Checklist

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

“The form 990 is prepared by our outside cpa firm.”

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

“Any possible conflicts of interest are required to be disclosed, and would have to have board approval.”

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

“Comparability data is prepared by a third party on the basis of like businesses within specific regions of the country. This data is provided to boy scouts national and to local councils to use as a guide in determining scout executive's compensation, and the compensation of key employees. The local council's compensation committee meets annually to adjust compensation within the parameters provided by national, based on the employee's performance.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“See note above - line 15a”

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

“Made available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Evangeline Area Council Inc
EIN
72-0423617
Phone
3372358551
Address
2266 S COLLEGE RD, LAFAYETTE, LA 70598

Signing Officer

Name
Arthur L Hawkins
Title
Executive Director
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
La
Voting Board Members
36
Independent Board Members
26
Employees
64
Volunteers
1,306

Preparer

Firm
Michael R Choate & Co CPAs APC
Address
2915 S Sherwood Forest Blvd Suite B, Baton Rouge, LA 70816
Preparer
Michael R Choate
Phone
2252927434
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The council's includes donor-restricted endowment funds. Substantially all of the restrictions on net assets at the end of 2011 are related to funds raised through the ongoing capital and endowment campaigns to help prepare the council for future scouting needs.”

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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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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,901,042
Liabilities
$544,684
Net assets
$2,356,358
Revenue
$1,490,460
Expenses
$1,516,768
Net income
-$26,308
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.29$1.33$0.73$0.91$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.29$1.52$1.67$1.02$0.65
2022Detailed filing. Detailed filing data is available for this year.$1.84$0.41$1.43$1.08$0.99$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.43$2.42$0.95$0.76$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.54$0.40$2.13$0.66$0.95$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.71$0.28$2.43$1.06$1.14$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.81$0.31$2.51$1.30$1.15$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.65$0.34$2.31$1.10$1.29$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.42$2.50$1.47$1.30$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.90$0.54$2.36$1.49$1.52$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.82$2.40$1.48$1.86$0.38
2013Detailed filing. Detailed filing data is available for this year.$3.47$0.71$2.76$1.61$1.97$0.36
2012Summary only. Only limited summary data is available for this year.$3.34$0.26$3.08$1.42$1.54$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.29$3.16$1.50