Civic Intelligence

Netseo Trails Council

EIN 75-0818166 • 501(c)3 • Dallas, TX

Profile

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 and the local council charter granted by 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. In achieving this purpose, emphasis shall be placed upon the educational program of the boy 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

8605 Harry Hines BlvdDallas, TX 75235

www.boyscoutsparistx580.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.10x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

0.24x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

60th percentile

7.8%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

1.8%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$779,409

Up $56,206 (+7.8%) from 2015

Liabilities

Down

$78,923

Down $7,721 (-8.9%) from 2015

Net Assets

Up

$700,486

Up $63,927 (+10%) from 2015

Revenue

Up

$324,109

Up $5,631 (+1.8%) from 2015

Expenses

Down

$260,182

Down $187,656 (-42%) from 2015

Net Income

Up

$63,927

Up $193,287 (+149%) from 2015

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $932,976Liabilities 2010: $31,001Net Assets 2010: $901,9752010Assets 2011: $860,736Liabilities 2011: $79,724Net Assets 2011: $781,0122011Assets 2012: $861,408Liabilities 2012: $49,168Net Assets 2012: $812,2402012Assets 2013: $870,648Liabilities 2013: $18,436Net Assets 2013: $852,2122013Assets 2014: $788,821Liabilities 2014: $22,902Net Assets 2014: $765,9192014Assets 2015: $723,203Liabilities 2015: $86,644Net Assets 2015: $636,5592015Assets 2016: $779,409Liabilities 2016: $78,923Net Assets 2016: $700,4862016

Highlighted filing

2016

Assets$779,409
Liabilities$78,923
Net Assets$700,486

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $399,537Expenses 2010: $453,436Net Income 2010: -$53,8992010Revenue 2011: $370,315Expenses 2011: $435,703Net Income 2011: -$65,3882011Revenue 2012: $482,273Expenses 2012: $450,014Net Income 2012: $32,2592012Revenue 2013: $545,619Expenses 2013: $505,646Net Income 2013: $39,9732013Revenue 2014: $392,840Expenses 2014: $479,133Net Income 2014: -$86,2932014Revenue 2015: $318,478Expenses 2015: $447,838Net Income 2015: -$129,3602015Revenue 2016: $324,109Expenses 2016: $260,182Net Income 2016: $63,9272016

Highlighted filing

2016

Revenue$324,109
Expenses$260,182
Net Income$63,927

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$628,470
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 and the local council charter granted by 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. In achieving this purpose, emphasis shall be placed upon the educational program of the boy 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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$444,177$419,584▼ $24,593
Land, Buildings, and Equipment, Net$206,709$213,310▲ $6,601
Cash and Non-Interest-Bearing Accounts$38,405$104,412▲ $66,007
Accounts Receivable$2,103$21,222▲ $19,119
Inventories for Sale or Use$19,150$20,881▲ $1,731
Prepaid Expenses and Deferred Charges$1,598--
Total Assets$723,203$779,409▲ $56,206
Other Assets Total$11,061--
Liabilities
Mortgage Notes Payable Secured by Investment Property$40,000$40,000→ $0
Deferred Revenue$20,550$20,550→ $0
Other Liabilities$11,061$11,691▲ $630
Accounts Payable and Accrued Expenses$15,033$6,682▼ $8,351
Total Liabilities$86,644$78,923▼ $7,721
Net Assets / Fund Balance
Unrestricted Net Assets$636,559$700,486▲ $63,927
Total Net Assets Fund Balance$636,559$700,486▲ $63,927
Total Liabilities and Net Assets / Fund Balance$723,203$779,409▲ $56,206

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$147,477$277,975$425,452
Equipment$15,490$160,549$176,039
Land$50,343-$50,343

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$444,177-▲ $38,392$60,347$419,584
2015$499,954$5,774▲ $4,935$63,848$444,177
2014$549,957-▲ $36,824$84,036$499,954
2013$477,802$68,976▲ $42,764$36,762$549,957
2012$478,868$279▲ $5,321$3,433$477,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bryan PeelerPresident
David HamiltonCouncil Comm
Edwin PicklePast Council
Sam ThompsonSignature of
Robert SliderTreasurer
Michael LewisVP of Admini
Tom SellersVP of Endowm
Joey MccarthyVP of Explor
Rick HammerVP of Member
George SanfordVP of Progra
Harlan HammondVP of Proper
Revenue and Support

Revenue Composition

Contributions and Grants
$283,207
Program Service Revenue
$32,347
Investment Income
$38,443
Other Revenue
$-29,888
All Other Contributions
$143,985
Change in Net Assets
$63,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$324,109
Total Revenue per Audited Statements
$324,109
Total Revenue per Form 990
$324,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,778
Salaries, Compensation, and Employee Benefits$109,404
Total Fundraising Expense$47,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$43,021$9,778$12,385$65,184
Other Salaries and Wages$29,185$6,633$8,402$44,220
Travel$20,856$4,740$6,004$31,600
Occupancy$13,333$3,030$3,838$20,201
Depreciation Depletion$12,792$2,908$3,682$19,382
Office Expenses$7,799$1,772$2,244$11,815
Insurance$7,521$1,709$2,165$11,395
Payments to Affiliates-$10,757-$10,757
Other Expenses$1,740$395$501$2,636
Interest$1,176$267$338$1,781
Conferences and Meetings$1,071$244$309$1,624
Total Functional Expenses$164,621$48,171$47,390$260,182

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$260,182
Total Expenses per Audited Statements$260,182
Total Expenses per Form 990$260,182
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$195,407
Fundraising Direct Expenses$134,945
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Popcorn$195,407$195,407$134,945$60,462
Total Events$195,407$195,407$134,945$60,462
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Liability$9,701
Sales Tax Payabe$1,990
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 7A

The officers of the corporation shall be a president, 7 vice-presidents, a treasurer, a council commissioner, and a scout executive who shall also fill the office of secretary. The officers, with the exception of the scout executive, shall be elected from the active membership of the local council at the annual meeting of the local council, shall take office immediately following such meeting, and shall hold office until the conclusion of the next succeeding annual meeting of the local council and until their successors are elected and qualify. Any vacancies that exist in these offices between annual meetings of the local council may be filled by the executive board. Nominations to fill vacancies shall be made by the nominating committee. The scout executive shall be appointed by and shall serve during the pleasure of the executive board. The local council may, upon the nomination of the executive board, create honorary offices and elect persons to fill the offices so created. Honorary officers shall have no duties or vote.

Form 990, Page 6, Part VI, Line 7B

The executive board shall review or shall authorize some committee or person to review all applications for new charters or renewal of charters by community or chartered organizations within the corporation's territory and shall forward the recommendation with respect to each such application to the national office of the boy scouts of america.

Form 990, Page 6, Part VI, Line 11B

Tax form 990 is prepared by an independent cpa firm and provided to the council for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 12C

It is imperative that employees of the boy scouts of america conduct themselves with a degree of honesty and integrity which is beyond reproach or even suspicion. While it is not possible to anticipate every situation and prescribe a precise rule for each, it is possible to set forth certain basic, general principles to be observed by employees at all times. The essence of this policy is that employees shall always deal with others doing, or seeking to do, business with the boy scouts of america or any local council thereof in a manner that excludes all consideration of personal advantage. Accordingly, every employee of the netseo trails council is subject to the following policy: 1.interest in other business organization employees of the boy scouts of america or any local council thereof or members of their immediate families shall not have any interest, direct or indirect, in any other business which in any degree conflicts with the employee's primary obligations to the boy scouts of america or any local council thereof. In this regard, employees or members of their immediate families should not possess a significant financial interest in any business that does, or seeks to do, business with the boy scouts of america or any local council thereof. In addition, employees should not conduct business on behalf of the boy scouts of america or any local council thereof with members of their immediate family, or a business organization with which the employees or members of their immediate families have any association which could be construed as significant in terms of potential conflict of interest.

Form 990, Page 6, Part VI, Line 15A

Top management compensation must by approved by the council.

Form 990, Page 6, Part VI, Line 15B

All key employees change in compensation must by reviewed and approved by the council.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Netseo Trails Council
EIN
75-0818166
Phone
2149026704
Address
8605 HARRY HINES BLVD, DALLAS, TX 75235

Signing Officer

Name
Sam Thompson
Title
Signature Officer
Phone
2149026704
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Dean
Formed
1929
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
25
Volunteers
300

Preparer

Firm
The Kemp Firm LLC
Address
8101 I-30 STE B, LITTLE ROCK, AR 72209-4800
Preparer
Michele Kemp CPA
Phone
5012236943
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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 and the local council charter granted by 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. In achieving this purpose, emphasis shall be placed upon the educational program of the boy 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 boys and young men and women and serving organizations and community groups using the scouting program while maintaining standards and policies, protecting official badges and insignia, and providing adequate leadership and finances.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endownment funds are used to further the mission of the organization.

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IRS990/InsuranceGrp/TotalAmt011395
IRS990/InterestGrp/FundraisingAmt0338
IRS990/InterestGrp/ManagementAndGeneralAmt0267
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IRS990/InterestGrp/TotalAmt01781
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IRS990/MissionDesc0THE 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 AND THE LOCAL COUNCIL CHARTER GRANTED BY 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. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY 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
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IRS990/OfficeExpensesGrp/FundraisingAmt02244
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt065184
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1RENTAL OF EQUIPMENT
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3RECOGNITION AND AWARDS
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IRS990/OtherExpensesGrp/FundraisingAmt12770
IRS990/OtherExpensesGrp/FundraisingAmt21083
IRS990/OtherExpensesGrp/FundraisingAmt3501
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12187
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2855
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3395
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IRS990/OtherExpensesGrp/ProgramServicesAmt19624
IRS990/OtherExpensesGrp/ProgramServicesAmt23760
IRS990/OtherExpensesGrp/ProgramServicesAmt31740
IRS990/OtherExpensesGrp/TotalAmt019308
IRS990/OtherExpensesGrp/TotalAmt114581
IRS990/OtherExpensesGrp/TotalAmt25698
IRS990/OtherExpensesGrp/TotalAmt32636
IRS990/OtherLiabilitiesGrp/BOYAmt011061
IRS990/OtherLiabilitiesGrp/EOYAmt011691
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08402
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06633
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt029185
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01598
IRS990/PrincipalOfficerNm0DAVID DEAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/RelatedEntityInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0324109
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 224,714
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTODIAL LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABE

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