Civic Intelligence

Cimarron Council Inc Boy Scouts of America

990 • Fiscal year 2020 • EIN 73-0579250

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 05, 2021

Organization Profilewww.cimarronbsa.org
PO Box 3146Enid, OK 73702

(580) 234-3652

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

0.37x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$90,505

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

49th percentile

5.3%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-10%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$2,276,542

Up $115,237 (+5.3%) from 2019

Net Assets

Up

$2,025,758

Up $73,230 (+3.8%) from 2019

Liabilities

Up

$250,784

Up $42,007 (+20%) from 2019

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin61st percentile

Revenue

Down

$672,851

Down $77,457 (-10%) from 2019

Expenses

Down

$599,371

Down $138,874 (-19%) from 2019

Net Income

Up

$73,480

Up $61,417 (+509%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,154,805Liabilities 2010: $154,880Net Assets 2010: $1,999,9252010Assets 2011: $2,301,084Liabilities 2011: $52,158Net Assets 2011: $2,248,9262011Assets 2012: $2,278,725Liabilities 2012: $58,262Net Assets 2012: $2,220,4632012Assets 2013: $2,480,490Liabilities 2013: $186,117Net Assets 2013: $2,294,3732013Assets 2014: $2,414,647Liabilities 2014: $49,174Net Assets 2014: $2,365,4732014Assets 2015: $2,242,811Liabilities 2015: $55,816Net Assets 2015: $2,186,9952015Assets 2016: $2,181,239Liabilities 2016: $76,116Net Assets 2016: $2,105,1232016Assets 2017: $2,288,355Liabilities 2017: $109,642Net Assets 2017: $2,178,7132017Assets 2018: $2,140,144Liabilities 2018: $199,679Net Assets 2018: $1,940,4652018Assets 2019: $2,161,305Liabilities 2019: $208,777Net Assets 2019: $1,952,5282019Assets 2020: $2,276,542Liabilities 2020: $250,784Net Assets 2020: $2,025,7582020Assets 2021: $2,734,036Liabilities 2021: $191,941Net Assets 2021: $2,542,0952021Assets 2022: $1,952,235Liabilities 2022: $31,900Net Assets 2022: $1,920,3352022Assets 2023: $1,918,463Liabilities 2023: $37,281Net Assets 2023: $1,881,1822023Assets 2024: $1,979,481Liabilities 2024: $22,925Net Assets 2024: $1,956,5562024

Highlighted filing

2020

Assets$2,276,542
Liabilities$250,784
Net Assets$2,025,758
Open 2020 Filing

Operations Trend

Revenue Growth32nd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $928,6382010Expenses 2011: $727,2102011Expenses 2012: $746,7362012Revenue 2013: $809,759Expenses 2013: $735,849Net Income 2013: $73,9102013Revenue 2014: $774,409Expenses 2014: $703,309Net Income 2014: $71,1002014Revenue 2015: $517,330Expenses 2015: $695,808Net Income 2015: -$178,4782015Revenue 2016: $565,608Expenses 2016: $647,480Net Income 2016: -$81,8722016Revenue 2017: $788,782Expenses 2017: $715,191Net Income 2017: $73,5912017Revenue 2018: $448,836Expenses 2018: $687,084Net Income 2018: -$238,2482018Revenue 2019: $750,308Expenses 2019: $738,245Net Income 2019: $12,0632019Revenue 2020: $672,851Expenses 2020: $599,371Net Income 2020: $73,4802020Revenue 2021: $1,013,486Expenses 2021: $509,743Net Income 2021: $503,7432021Revenue 2022: $239,199Expenses 2022: $578,305Net Income 2022: -$339,1062022Revenue 2023: $564,545Expenses 2023: $603,698Net Income 2023: -$39,1532023Revenue 2024: $578,270Expenses 2024: $563,678Net Income 2024: $14,5922024

Highlighted filing

2020

Revenue$672,851
Expenses$599,371
Net Income$73,480
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$821,062
Mission and Program Overview

Mission

The corporation 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 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. In achieving this purpose, emphasis shall be upon the educational program of the Boys Scouts of America and the oaths, promises, and codes of the Scouting program for character development, citizenship training, and mental and physical fitness. The corporation shall fulfill the basic purpose of the Scouting movement within its territory, making Scouting training available to all young men and women and serving organizations and community groups using the Scout

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,252,967$1,375,129▲ $122,162
Land, Buildings, and Equipment, Net$799,494$771,696▼ $27,798
Cash and Non-Interest-Bearing Accounts$54,715$59,542▲ $4,827
Inventories for Sale or Use$42,300$37,251▼ $5,049
Pledges and Grants Receivable$1,500$22,869▲ $21,369
Accounts Receivable$7,079$5,231▼ $1,848
Prepaid Expenses and Deferred Charges$3,250$4,824▲ $1,574
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-
Total Assets$2,161,305$2,276,542▲ $115,237
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$148,500$224,242▲ $75,742
Other Liabilities$38,851$21,378▼ $17,473
Accounts Payable and Accrued Expenses$19,202$4,397▼ $14,805
Deferred Revenue$2,224$767▼ $1,457
Total Liabilities$208,777$250,784▲ $42,007
Net Assets / Fund Balance
Net Assets With Donor Restrictions$146,199$2,178,293▲ $2,032,094
Net Assets Without Donor Restrictions$1,806,329$-152,535▼ $1,958,864
Total Net Assets Fund Balance$1,952,528$2,025,758▲ $73,230
Total Liabilities and Net Assets / Fund Balance$2,161,305$2,276,542▲ $115,237

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,892$714,096$895,988
Land$425,000-$425,000
Leasehold Improvements$164,804$224,612$389,416
Equipment-$97,719$97,719
Other Land Buildings-$59,553$59,553

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,252,967$2,565▲ $190,597$71,000$1,375,129
2019$1,195,446$6,467▲ $208,554$157,500$1,252,967
2018$1,360,423$5,550▼ $71,727$98,800$1,195,446
2017$1,239,348$9,425▲ $215,850$104,200$1,360,423
2016$1,264,562$4,565▲ $71,598$93,800$1,239,348
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bobby SchultzScout ExecutiveFT$90,505$90,505

Board Members and Trustees

NameTitle
Brian StonePast President
Mike CollinsPast President
Brad WakenPresident
Bryant HardyVice President
Fred SpellmanVice President
Gordon Smith JrVice President
John Bower IIIVice President
Kim PendergraftVice President
Tony JohnsonVice President
W Lee StoutVice President
Aaron CarlsonBoard Member
Bill AndersonBoard Member
Brandon HarveyBoard Member
Bryant HardyBoard Member
Carla BurdickBoard Member
Chris TrojanBoard Member
Gerry WeinandBoard Member
Jaden JenkinsBoard Member
John Bowers IVBoard Member
Kari HigginsBoard Member
Larry BennettBoard Member
Michelle GeeBoard Member
Ron KuehnBoard Member
Shaun CummingsBoard Member
Steven VaughanBoard Member
Teri SahsBoard Member
Tom SnyderBoard Member
Vince GiannottiCommissioner
Paula ConradyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$313,241
Program Service Revenue
$60,828
Investment Income
$190,597
Other Revenue
$108,185
All Other Contributions
$262,241
Change in Net Assets
$73,480

Audited Revenue Reconciliation

Revenue per Audited Statements
$672,851
Total Revenue per Audited Statements
$672,851
Total Revenue per Form 990
$672,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,144
Other Expenses$277,227
Total Fundraising Expense$34,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,156$7,326$9,406$166,888
Current Officers, Directors, Trustees, and Key Employees$81,063$2,573$6,869$90,505
Insurance$46,554$1,680$1,877$50,111
Occupancy$43,995$355$767$45,117
Depreciation Depletion$26,621$556$621$27,798
Other Employee Benefits$21,054$771$862$22,687
Pension Plan Contributions$21,052$771$862$22,685
Payroll Taxes$18,009$647$723$19,379
Fees for Services Other$17,491$633$719$18,843
Conferences and Meetings$15,387$11$3,009$18,407
Travel$13,801$486$543$14,830
Office Expenses$12,679$464$567$13,710
Payments to Affiliates-$9,235-$9,235
Interest$7,813$286$320$8,419
Other Expenses$3,811$140$156$4,107
All Other Expenses$464$17$19$500
Total Functional Expenses$537,196$27,275$34,900$599,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$599,371
Total Expenses per Audited Statements$599,371
Total Expenses per Form 990$599,371
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$215,579
Fundraising Direct Expenses$134,109
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$215,579$215,579$134,109$81,470
Total Events$215,579$215,579$134,109$81,470
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
Other Liability$21,378
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

“A CPA on the board will review 990.”

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

“Policy is reviewed annually by the professional staff.”

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

“The organization's Board reviews the Scout Executive's salary on an annual basis.”

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

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Cimarron Council Inc
EIN
73-0579250
Phone
5802343652
Address
PO Box 3146, Enid, OK 73702

Signing Officer

Name
Bobby Schultz
Title
Scout Executive
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
30
Independent Board Members
30
Employees
10

Preparer

Firm
Saunders & Associates PLLC
Address
630 East 17th Street, Ada, OK 74820
Preparer
Lynn Saunders CPA
Phone
5803328548
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Income Tax Status Cimarron Council, Inc. Boy Scouts of America qualifies as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is subject to a tax on income from any unrelated business, as defined by Section 509(a)(1) of the Code. The Organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.The Organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return only when it is determined that the income tax position will more-likely-than-not be sustained upon examinations by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organizations financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2020.Federal and state income tax statutes dictate that tax returns filed in any of the previous three reporting periods remain open to examination. Currently, the Organization has no open examinations with the Internal Revenue Service.”

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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,276,542
Liabilities
$250,784
Net assets
$2,025,758
Revenue
$672,851
Expenses
$599,371
Net income
$73,480
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.02$1.96$0.58$0.56$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.04$1.88$0.56$0.60$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.95$0.03$1.92$0.24$0.58$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.73$0.19$2.54$1.01$0.51$0.50
2020Detailed filing. Detailed filing data is available for this year.$2.28$0.25$2.03$0.67$0.60$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.16$0.21$1.95$0.75$0.74$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.20$1.94$0.45$0.69$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.11$2.18$0.79$0.72$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.18$0.08$2.11$0.57$0.65$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.06$2.19$0.52$0.70$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.05$2.37$0.77$0.70$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.48$0.19$2.29$0.81$0.74$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.06$2.22$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.05$2.25$0.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.15$2.00$0.93
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits