Civic Intelligence

Evangeline Area Council Inc Boy Scouts of America

990 • Fiscal year 2019 • EIN 72-0423617

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 21, 2020

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

54th percentile

0.10x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$130,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

23rd percentile

-3.7%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$2,706,441

Down $104,007 (-3.7%) from 2018

Net Assets

Down

$2,430,013

Down $75,405 (-3.0%) from 2018

Liabilities

Down

$276,428

Down $28,602 (-9.4%) from 2018

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin24th percentile

Revenue

Down

$1,059,760

Down $241,904 (-19%) from 2018

Expenses

Down

$1,135,165

Down $13,494 (-1.2%) from 2018

Net Income

Down

-$75,405

Down $228,410 (-149%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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

2019

Assets$2,706,441
Liabilities$276,428
Net Assets$2,430,013
Open 2019 Filing

Operations Trend

Revenue Growth15th 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

2019

Revenue$1,059,760
Expenses$1,135,165
Net Income-$75,405
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 21, 2020
Return Version
2019v5.0
Gross Receipts
$1,163,502
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$1,049,287$1,041,647▼ $7,640
Land, Buildings, and Equipment, Net$836,124$820,467▼ $15,657
Investments in Publicly Traded Securities$294,816$338,915▲ $44,099
Cash and Non-Interest-Bearing Accounts$378,684$241,283▼ $137,401
Inventories for Sale or Use$152,436$136,459▼ $15,977
Other Notes and Loans Receivable, Net$98,135$109,322▲ $11,187
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges$-19,434$-2,052▲ $17,382
Total Assets$2,810,448$2,706,441▼ $104,007
Other Assets Total$20,400$20,400→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$193,238$171,361▼ $21,877
Other Liabilities$78,125$75,702▼ $2,423
Accounts Payable and Accrued Expenses$4,012$27,706▲ $23,694
Deferred Revenue$29,655$1,659▼ $27,996
Total Liabilities$305,030$276,428▼ $28,602
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,821,149$1,801,239▼ $19,910
Net Assets Without Donor Restrictions$684,269$628,774▼ $55,495
Total Net Assets Fund Balance$2,505,418$2,430,013▼ $75,405
Total Liabilities and Net Assets / Fund Balance$2,810,448$2,706,441▼ $104,007

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$962,110$409,699$1,371,809
Buildings$196,162$979,494$1,175,656
Leasehold Improvements$138,462$240,517$378,979
Land$354,080-$354,080
Other Land Buildings$-830,347$1,014,656$184,309
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur L HawkinsExecutive DirectorFT$130,000$130,000

Board Members and Trustees

NameTitle
Gary McgoffinPresident
Henry Eikel MdBoard Director
Barry RozasBoard Member
Blair LeblancBoard Member
Bruin HaysBoard Member
Burt CestiaBoard Member
Chad BroussardBoard Member
Donald MillsBoard Member
Ej ChongBoard Member
Frank GuariscoBoard Member
Greg DavisBoard Member
Greg DuplechainBoard Member
Greg LandryBoard Member
James FaulkBoard Member
Jamie Thompson DdsBoard Member
Jimmy King SrBoard Member
Jimmy LewisBoard Member
Joe WolfBoard Member
John ConeryBoard Member
Joshua BorillBoard Member
Lee RitterBoard Member
Louis PerretBoard Member
Neil LebouefBoard Member
Patrick Hebert JrBoard Member
Patrick Hebert SrBoard Member
Robert ClementsBoard Member
Robert DaigleBoard Member
Tom Jones MdBoard Member
Tucker SappingtonBoard Member
Victor RaxsdaleBoard Member
Brian MillerExec Board
Brian ThompsonExec Board
Raymond GoodrichExec Board
Larry Van PeltCommissioner
Diogo TaveresCouncil Commiss
Kenny OliverImmed Past Pres
Keith SimonVP Marketing
Revenue and Support

Revenue Composition

Contributions and Grants
$320,784
Program Service Revenue
$147,090
Investment Income
$55,828
Other Revenue
$536,058
All Other Contributions
$308,034
Change in Net Assets
$-75,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,059,760
Total Revenue per Audited Statements
$1,059,760
Total Revenue per Form 990
$1,059,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$592,448
Other Expenses$542,717
Total Fundraising Expense$164,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$247,953$30,178$46,834$324,965
Current Officers, Directors, Trustees, and Key Employees$95,000$15,000$20,000$130,000
Other Employee Benefits$75,273$9,916$14,669$99,858
Depreciation Depletion$72,215$9,513$14,073$95,801
Occupancy$64,088$8,443$12,490$85,021
Travel$35,640$4,695$6,945$47,280
All Other Expenses$31,437$4,142$6,127$41,706
Insurance$29,385$3,871$5,726$38,982
Fees for Services Other$29,223$3,850$5,695$38,768
Payroll Taxes$28,362$3,736$5,527$37,625
Other Expenses$11,467$1,510$2,234$15,211
Payments to Affiliates$14,209--$14,209
Interest$7,844$1,033$1,528$10,405
Total Functional Expenses$859,187$111,311$164,667$1,135,165

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,135,165
Total Expenses per Audited Statements$1,135,165
Total Expenses per Form 990$1,135,165
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$394,592
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$267,382$267,382-$267,382
Golf Tournament$72,948$72,948-$72,948
Total Events$394,592$394,592-$394,592
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodian Account$29,807
OTHER CURRENT LIABILITIES - Related Part$26,510
Other Liabilities$19,385
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 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
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
2020-11-21
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
La
Voting Board Members
38
Independent Board Members
37
Employees
18
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 CPA
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 2016 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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IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES FAULK
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IRS990/Form990PartVIISectionAGrp/PersonNm25DIOGO TAVERES
IRS990/Form990PartVIISectionAGrp/PersonNm26RAYMOND GOODRICH
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IRS990/Form990PartVIISectionAGrp/PersonNm29BURT CESTIA
IRS990/Form990PartVIISectionAGrp/PersonNm30JOHN CONERY
IRS990/Form990PartVIISectionAGrp/PersonNm31ROBERT DAIGLE
IRS990/Form990PartVIISectionAGrp/PersonNm32GREG DUPLECHAIN
IRS990/Form990PartVIISectionAGrp/PersonNm33PATRICK HEBERT JR
IRS990/Form990PartVIISectionAGrp/PersonNm34DONALD MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm35VICTOR RAXSDALE
IRS990/Form990PartVIISectionAGrp/PersonNm36BARRY ROZAS
IRS990/Form990PartVIISectionAGrp/PersonNm37TUCKER SAPPINGTON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMED PAST PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25COUNCIL COMMISS
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt28EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32BOARD MEMBER

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,706,441
Liabilities
$276,428
Net assets
$2,430,013
Revenue
$1,059,760
Expenses
$1,135,165
Net income
-$75,405
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