Civic Intelligence

Buffalo Trail Council Inc Bsa 567

EIN 75-0800616 • 501(c)3 • Midland, TX

Profile

The mission is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and scout law.

10 Desta Dr Suite 170 LlMidland, TX 79705

www.buffalotrailbsa.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

81st percentile

32%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

79th percentile

$134,422

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

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

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

89th percentile

86%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$2,406,486

Down $323,570 (-12%) from 2023

Liabilities

Down

$606,558

Down $817,163 (-57%) from 2023

Net Assets

Up

$1,799,928

Up $493,593 (+38%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin81st percentile

Revenue

Up

$1,914,516

Up $886,566 (+86%) from 2023

Expenses

Down

$1,304,604

Down $31,288 (-2.3%) from 2023

Net Income

Up

$609,912

Up $917,854 (+298%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,049,806Liabilities 2010: $630,903Net Assets 2010: $1,418,9032010Assets 2011: $2,606,273Liabilities 2011: $975,460Net Assets 2011: $1,630,8132011Assets 2012: $2,414,965Liabilities 2012: $1,336,853Net Assets 2012: $1,078,1122012Assets 2013: $2,165,429Liabilities 2013: $904,822Net Assets 2013: $1,260,6072013Assets 2014: $2,637,720Liabilities 2014: $776,274Net Assets 2014: $1,861,4462014Assets 2015: $2,467,097Liabilities 2015: $692,046Net Assets 2015: $1,775,0512015Assets 2016: $2,610,198Liabilities 2016: $683,803Net Assets 2016: $1,926,3952016Assets 2017: $2,526,974Liabilities 2017: $547,774Net Assets 2017: $1,979,2002017Assets 2018: $2,743,019Liabilities 2018: $319,503Net Assets 2018: $2,423,5162018Assets 2019: $2,545,785Liabilities 2019: $359,524Net Assets 2019: $2,186,2612019Assets 2020: $2,280,493Liabilities 2020: $453,285Net Assets 2020: $1,827,2082020Assets 2021: $2,659,217Liabilities 2021: $297,548Net Assets 2021: $2,361,6692021Assets 2022: $2,593,330Liabilities 2022: $304,159Net Assets 2022: $2,289,1712022Assets 2023: $2,730,056Liabilities 2023: $1,423,721Net Assets 2023: $1,306,3352023Assets 2024: $2,406,486Liabilities 2024: $606,558Net Assets 2024: $1,799,9282024

Highlighted filing

2024

Assets$2,406,486
Liabilities$606,558
Net Assets$1,799,928
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,586,798Expenses 2010: $2,516,090Net Income 2010: $70,7082010Expenses 2011: $2,561,7292011Expenses 2012: $2,590,2292012Revenue 2013: $2,181,780Expenses 2013: $1,999,285Net Income 2013: $182,4952013Revenue 2014: $2,493,169Expenses 2014: $1,892,330Net Income 2014: $600,8392014Revenue 2015: $1,954,973Expenses 2015: $2,041,368Net Income 2015: -$86,3952015Revenue 2016: $1,903,655Expenses 2016: $1,752,311Net Income 2016: $151,3442016Revenue 2017: $1,895,276Expenses 2017: $1,864,972Net Income 2017: $30,3042017Revenue 2018: $1,437,785Expenses 2018: $1,610,017Net Income 2018: -$172,2322018Revenue 2019: $1,298,729Expenses 2019: $1,941,069Net Income 2019: -$642,3402019Revenue 2020: $799,113Expenses 2020: $1,324,432Net Income 2020: -$525,3192020Revenue 2021: $1,245,420Expenses 2021: $1,203,082Net Income 2021: $42,3382021Revenue 2022: $1,016,741Expenses 2022: $1,168,400Net Income 2022: -$151,6592022Revenue 2023: $1,027,950Expenses 2023: $1,335,892Net Income 2023: -$307,9422023Revenue 2024: $1,914,516Expenses 2024: $1,304,604Net Income 2024: $609,9122024

Highlighted filing

2024

Revenue$1,914,516
Expenses$1,304,604
Net Income$609,912
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,406,486
Liabilities
$606,558
Net assets
$1,799,928
Revenue
$1,914,516
Expenses
$1,304,604
Net income
$609,912
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.61$1.80$1.91$1.30$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.73$1.42$1.31$1.03$1.34$0.31
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.30$2.29$1.02$1.17$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.30$2.36$1.25$1.20$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.28$0.45$1.83$0.80$1.32$0.53
2019Detailed filing. Detailed filing data is available for this year.$2.55$0.36$2.19$1.30$1.94$0.64
2018Detailed filing. Detailed filing data is available for this year.$2.74$0.32$2.42$1.44$1.61$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.53$0.55$1.98$1.90$1.86$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.61$0.68$1.93$1.90$1.75$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.69$1.78$1.95$2.04$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.64$0.78$1.86$2.49$1.89$0.60
2013Detailed filing. Detailed filing data is available for this year.$2.17$0.90$1.26$2.18$2.00$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$1.34$1.08$2.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.98$1.63$2.56
2010Summary only. Only limited summary data is available for this year.$2.05$0.63$1.42$2.59$2.52$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$2,394,495
Mission and Program Overview

Mission

The mission of the buffalo trails council is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them, the values of scout oath and law. Boy scouting is available to boys who have earned the arrow of light award or have completed the fifth grade, or who are currently 11 through 17 years of age. The program achieves the boy scouts of america objective of character development, citizenship training, and personal fitness qualities among youth by focusing on vigorous programs of outdoor activities. The boys lead the program with the guidance of adult mentors and advisors called scoutmasters. Varsity scouting - identical to youth scouting with the advancement program but is designed for older boys ages 14 through 18. The program has combined the boy scout knowledge of program with sports terminology and leadership positions. A boy can become an eagle scout in varsity scouting. Venturing - co-ed youth development opportunity for young men and women

Prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and scout law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,512,813$2,112,753▼ $400,060
Cash and Non-Interest-Bearing Accounts$140,257$228,332▲ $88,075
Inventories for Sale or Use$55,512$36,179▼ $19,333
Prepaid Expenses and Deferred Charges$11,725$16,814▲ $5,089
Accounts Receivable$90$5,647▲ $5,557
Total Assets$2,730,056$2,406,486▼ $323,570
Other Assets Total$9,659$6,761▼ $2,898
Liabilities
Mortgage Notes Payable Secured by Investment Property$268,550$298,800▲ $30,250
Other Liabilities$169,250$166,389▼ $2,861
Escrow Account Liability$91,628$60,067▼ $31,561
Accounts Payable and Accrued Expenses$892,793$59,582▼ $833,211
Deferred Revenue$1,500$21,720▲ $20,220
Total Liabilities$1,423,721$606,558▼ $817,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$740,332$1,304,586▲ $564,254
Net Assets With Donor Restrictions$566,003$495,342▼ $70,661
Total Net Assets Fund Balance$1,306,335$1,799,928▲ $493,593
Total Liabilities and Net Assets / Fund Balance$2,730,056$2,406,486▼ $323,570

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$722,892$1,005,569$1,728,461
Land$1,140,954-$1,140,954
Equipment$169,467$436,229$605,696
Other Land Buildings$13,487$263,690$277,177
Leasehold Improvements$65,953$55,811$121,764

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,591,149$750▲ $210,652-$2,479,822
2023$2,413,411$1,950▲ $313,896-$2,591,149
2022$3,176,409$3,000▼ $419,961-$2,413,411
2021$2,868,480$2,977▲ $453,913-$3,176,409
2020$2,774,908$6,250▲ $230,974-$2,868,480
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathan KramerScout ExecutiveFT$116,055$18,367$134,422

Board Members and Trustees

NameTitle
Dallas DisneyDistrict Chair (termed 1/24)
Kenneth BurgessDistrict Chair (termed 12/24)
Bruce BradyPast President
Mark RichardsonPresident
David BakerVice President
Dan WagonerBoard Member
Daniel BergmannBoard Member
Deana SavageBoard Member
Patrick HolevaBoard Member
Paul LucasBoard Member
Paul StrouhalBoard Member
Ron HarkriderBoard Member
Brandon HefnerBoard Member (termed 12/24)
James JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$860,591
Program Service Revenue
$273,263
Investment Income
$662,638
Other Revenue
$118,024
All Other Contributions
$432,535
Change in Net Assets
$609,912

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,914,516
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,914,516
Total Revenue per Form 990
$1,914,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$651,245
Salaries, Compensation, and Employee Benefits$647,219
Total Fundraising Expense$276,072
Grants and Similar Amounts Paid$6,140
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$238,694$55,248$93,109$387,051
Current Officers, Directors, Trustees, and Key Employees$60,060$27,704$46,658$134,422
Insurance$43,638$20,115$33,893$97,646
Depreciation Depletion$81,564$6,280$5,700$93,544
Fees for Services Accounting$38,839$29,859$1,493$70,191
Occupancy$52,311$2,024$3,409$57,744
Pension Plan Contributions$21,351$9,600$16,176$47,127
Other Employee Benefits$19,611$8,768$14,776$43,155
Payments to Affiliates$35,770--$35,770
Payroll Taxes$19,756$5,851$9,857$35,464
All Other Expenses$14,203$6,517$11,481$32,201
Travel$17,905$4,148$6,989$29,042
Interest$12,209$5,627$9,483$27,319
Office Expenses$11,932$3,523$5,937$21,392
Conferences and Meetings$7,124$2,518$4,241$13,883
Fees for Services Other$3,547$1,633$2,754$7,934
Grants to Domestic Individuals$6,140--$6,140
Other Expenses$1,676$459$773$2,908
Total Functional Expenses$833,658$194,874$276,072$1,304,604

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,420,923
Expenses per Audited Statements$1,304,604
Total Expenses per Form 990$1,304,604
Expenses Not Reported on Form 990$116,319
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,837
Fundraising Gross Income$30,561
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dcd$98,825$17,638$17,638$0
Sporting Clay$59,155$12,923-$12,923
Total Events$157,980$30,561$31,837$-1,276
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Loans$159,389
Finance Lease Liability$7,000
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 6

“The active membership of the local council shall consist of chartered organization representatives and members at large. There are also associate and honorary members.”

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 corporation other than the scout executive.”

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

“Management presents a copy of the form 990 to the board for discussion, review, and approval before filing.”

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

“The organization requires members to annually complete a questionnaire designed to determine if a conflict of interest exists. All conflicts of interest are reported and disclosed in the board minutes.”

Form 990, Part VI, Section B, Line 15

“The board of directors usually assigns a compensation committee to review employees compensation and make recommendations regarding their compensation. The board of directors is comprised of unpaid volunteers. The last compensation review was performed february 2022.”

Form 990, Part VI, Section C, Line 19

“The council makes its forms 990 and 1023, organizing documents, governing documents, conflict of interest policy, and audited financial statements available for viewing by the public at the organization's office in midland, texas.”

Filing and Contact Details

Filer

Filer Name
Buffalo Trail Council Inc Bsa 567
EIN
75-0800616
Phone
4325707601
Address
10 DESTA DR SUITE 170 LL, MIDLAND, TX 79705
Doing Business As
Scouting America Buffalo Trail Council

Signing Officer

Name
Rene Monarez
Title
Interim Scout Executive
Phone
4325707601
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rene Monarez
Formed
1923
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
53
Volunteers
382

Preparer

Firm
Wipfli Advisory LLC
Address
1502 LONDON ROAD SUITE 200, DULUTH, MN 55812
Preparer
Michael J Peterson CPA
Phone
2187224705
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Contribution to settlement trust -116,319.”

Financial Statement Notes

PART IV, LINE 2B:

“The council acts as the fiscal sponsor for various other scouting units. As the fiscal sponsor, the council coordinates the financial activities, through the receipt and disbursement of funds, on behalf of the various units. Revenue and expenses are not recognized in the accompanying consolidated statements of activities. Cash receipts in excess of disbursements are reflected in the custodial accounts liability in the consolidated statements of financial position.”

PART V, LINE 4:

“The investment income earned in the endowment funds is used for unrestricted operating expenses.”

PART X, LINE 2:

“The council assesses whether it is more likely than not that a tax position will be sustained upon examination of the technical merits or the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of the tax position is not recognized in the financial statements. The council recorded no assets or liabilities for uncertain tax positions or unrecognized tax benefits.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Contribution to settlement trust 116,319.”

Raw XML AppendixShowing 400 of 663 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/Desc0THE ORGANIZATION SERVES MORE THEN 700 YOUTH IN 18 WEST TEXAS COUNTIES. THE FOLLOWING PROGRAMS ARE OFFERED:CUB SCOUTS - BOYS AND GIRLS IN KINDERGARTEN THROUGH 5TH GRADES MAY JOIN A CUB SCOUT PACK AND BE ASSIGNED TO A DEN USUALLY MADE UP OF BOYS AND GIRLS IN A NEIGHBORHOOD WHO FORM A NATURAL PLAYGROUP.BOY SCOUTING - AVAILABLE TO BOYS AND GIRLS WHO HAVE EARNED THE ARROW OF LIGHT AWARD OR HAVE COMPLETED THE FIFTH GRADE, OR WHO ARE 11 THROUGH 17 YEARS OLD. THE PROGRAM ACHIEVES THE BOY SCOUTS OF AMERICA OBJECTIVES OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS QUALITIES AMONG YOUTH BY FOCUSING ON A VIGOROUS PROGRAM OF OUTDOOR ACTIVITIESVENTURING - CO-ED YOUTH DEVELOPMENT OPPORTUNITY FOR BOYS AND GIRLS WHO ARE 14, AND HAVE COMPLETED THE EIGHTH GRADE, THROUGH 20 YEARS OF AGE. HIGH ADVENTURE, HOBBY, GENERAL CAREERS AND SEA SCOUTING GROUPS BELONG TO VENTURING.EXPLORERS - EXPLORERS ARE YOUNG MEN AND WOMEN AGES 14-20 YEARS WHO PARTICIPATE IN INTERNSHIP-TYPE PROGRAMS IN DIFFERENT CAREER FIELDS. EXAMPLES ARE MEDICAL, LAW ENFORCEMENT, AND FIRE EXPLORER POSTS.
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
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IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE BRADY
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES JONES
IRS990/Form990PartVIISectionAGrp/PersonNm4DANIEL BERGMANN
IRS990/Form990PartVIISectionAGrp/PersonNm5KENNETH BURGESS
IRS990/Form990PartVIISectionAGrp/PersonNm6DALLAS DISNEY
IRS990/Form990PartVIISectionAGrp/PersonNm7RON HARKRIDER
IRS990/Form990PartVIISectionAGrp/PersonNm8BRANDON HEFNER
IRS990/Form990PartVIISectionAGrp/PersonNm9PATRICK HOLEVA
IRS990/Form990PartVIISectionAGrp/PersonNm10PAUL LUCAS
IRS990/Form990PartVIISectionAGrp/PersonNm11DEANA SAVAGE
IRS990/Form990PartVIISectionAGrp/PersonNm12PAUL STROUHAL
IRS990/Form990PartVIISectionAGrp/PersonNm13DAN WAGONER
IRS990/Form990PartVIISectionAGrp/PersonNm14NATHAN KRAMER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14SCOUT EXECUTIVE
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IRS990/FormationYr01923
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt031837
IRS990/FundraisingGrossIncomeAmt030561
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IRS990/MissionDesc0THE MISSION IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW.
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
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IRS990/OtherExpensesGrp/FundraisingAmt2773
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IRS990/ProgramServiceRevenueGrp/BusinessCd0721210
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0609912
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0752020
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0675523
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IRS990ScheduleA/PublicOrganization170Ind0X
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