Civic Intelligence

Boy Scouts of America Montana Council 315

990 • Fiscal year 2013 • EIN 81-0343177

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 01, 2014

820 17th Ave South59405-5939

(406) 761-6000

Siviq Scores

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

Liabilities / Assets

40th percentile

0.11x

Higher debt load relative to assets than 40% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

57th percentile

0.26x

Higher debt load relative to revenue than 57% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

25th percentile

-4.9%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

82nd percentile

$237,225

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

44th percentile

1.2%

Faster asset growth than 44% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$5,436,421

Up $65,605 (+1.2%) from 2012

Net Assets

Down

$4,818,181

Down $92,617 (-1.9%) from 2012

Liabilities

Up

$618,240

Up $158,222 (+34%) from 2012

Revenue

$2,344,155

No earlier filing loaded for comparison.

Expenses

Up

$2,459,559

Up $230,048 (+10%) from 2012

Net Income

-$115,404

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $5,205,319Liabilities 2011: $382,664Net Assets 2011: $4,822,6552011Assets 2012: $5,370,816Liabilities 2012: $460,018Net Assets 2012: $4,910,7982012Assets 2013: $5,436,421Liabilities 2013: $618,240Net Assets 2013: $4,818,1812013Assets 2014: $5,566,527Liabilities 2014: $721,340Net Assets 2014: $4,845,1872014Assets 2015: $5,638,706Liabilities 2015: $723,607Net Assets 2015: $4,915,0992015Assets 2016: $17,101,864Liabilities 2016: $879,306Net Assets 2016: $16,222,5582016Assets 2017: $25,823,283Liabilities 2017: $698,067Net Assets 2017: $25,125,2162017Assets 2018: $27,193,599Liabilities 2018: $1,583,931Net Assets 2018: $25,609,6682018Assets 2019: $29,376,822Liabilities 2019: $1,101,660Net Assets 2019: $28,275,1622019Assets 2020: $30,027,707Liabilities 2020: $4,101,916Net Assets 2020: $25,925,7912020Assets 2021: $29,492,242Liabilities 2021: $3,790,987Net Assets 2021: $25,701,2552021Assets 2022: $29,901,672Liabilities 2022: $878,683Net Assets 2022: $29,022,9892022Assets 2023: $28,625,214Liabilities 2023: $766,736Net Assets 2023: $27,858,4782023Assets 2024: $31,144,279Liabilities 2024: $927,968Net Assets 2024: $30,216,3112024

Highlighted filing

2013

Assets$5,436,421
Liabilities$618,240
Net Assets$4,818,181

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2011: $2,209,3812011Expenses 2012: $2,229,5112012Revenue 2013: $2,344,155Expenses 2013: $2,459,559Net Income 2013: -$115,4042013Revenue 2014: $2,539,292Expenses 2014: $2,534,169Net Income 2014: $5,1232014Revenue 2015: $3,013,811Expenses 2015: $2,925,415Net Income 2015: $88,3962015Revenue 2016: $20,934,885Expenses 2016: $3,330,330Net Income 2016: $17,604,5552016Revenue 2017: $13,295,938Expenses 2017: $4,032,979Net Income 2017: $9,262,9592017Revenue 2018: $5,702,426Expenses 2018: $4,408,908Net Income 2018: $1,293,5182018Revenue 2019: $9,043,406Expenses 2019: $5,145,791Net Income 2019: $3,897,6152019Revenue 2020: $6,047,349Expenses 2020: $8,486,436Net Income 2020: -$2,439,0872020Revenue 2021: $4,428,076Expenses 2021: $4,653,197Net Income 2021: -$225,1212021Revenue 2022: $8,637,679Expenses 2022: $5,133,388Net Income 2022: $3,504,2912022Revenue 2023: $4,058,425Expenses 2023: $5,304,966Net Income 2023: -$1,246,5412023Revenue 2024: $8,095,669Expenses 2024: $5,702,862Net Income 2024: $2,392,8072024

Highlighted filing

2013

Revenue$2,344,155
Expenses$2,459,559
Net Income-$115,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 1, 2014
Return Version
2013v3.1
Gross Receipts
$4,239,647
Mission and Program Overview

Mission

The corporation shall promote, within the territory covered by the charter, from time to time granted to 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 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 the common use by the boy scouts of america.

Form 990 part i - 1 and part iii - 1 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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,296,578$3,240,280▼ $56,298
Investments Other Securities$812,294$812,294→ $0
Investments in Publicly Traded Securities$458,843$455,239▼ $3,604
Accounts Receivable$279,476$394,282▲ $114,806
Inventories for Sale or Use$198,848$262,665▲ $63,817
Savings and Temporary Cash Investments$17,303$93,940▲ $76,637
Pledges and Grants Receivable$202,102$57,380▼ $144,722
Prepaid Expenses and Deferred Charges$13,813$29,815▲ $16,002
Cash and Non-Interest-Bearing Accounts$28,229$35▼ $28,194
Total Assets$5,370,816$5,436,421▲ $65,605
Other Assets Total$63,330$90,491▲ $27,161
Liabilities
Accounts Payable and Accrued Expenses$399,571$399,194▼ $377
Unsecured Notes Loans Payable-$200,000-
Deferred Revenue$50,323$10,393▼ $39,930
Other Liabilities$10,124$8,653▼ $1,471
Total Liabilities$460,018$618,240▲ $158,222
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,150,408$2,936,088▼ $214,320
Unrestricted Net Assets$1,418,580$1,526,389▲ $107,809
Temporarily Rstr Net Assets$341,810$355,704▲ $13,894
Total Net Assets Fund Balance$4,910,798$4,818,181▼ $92,617
Total Liabilities and Net Assets / Fund Balance$5,370,816$5,436,421▲ $65,605

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,597,448-$2,597,448
Buildings$507,427$1,269,929$1,777,356
Equipment$135,399$422,666$558,065
Other Securities$5,086--
Closely Held Equity Interests$807,208--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$2,016,052$34,703▲ $146,684$45,484$2,141,205
2012$1,767,557$158,230▲ $130,429$30,662$2,016,052
2011$2,010,514$22,530▼ $45,439$209,839$1,767,557
2010$1,811,206$129,647▲ $110,602$30,000$2,010,514
2009$1,736,214$12,462▲ $125,796$55,064$1,811,206
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gordon RubardScout ExecutFT$138,461$98,764$237,225
Gordon RubardScout Executive-$138,461$98,764$237,225

Board Members and Trustees

NameTitle
Chuck EubankPresident
Pat DrescherBadlands Dis
Nate RobbinsBitterroot C
Russ HallBlack Otter
Earlene CarneyBuffalo Plai
Butch CrowderCentral Dist
Tom RussellCommissioner
-Council Memb
David BrownCouncil Memb
David NashCouncil Memb
Elmer PalmerCouncil Memb
Fr Leo McdowellCouncil Memb
Frank McallisterCouncil Memb
Larry ShadowCouncil Memb
Lyle KnightCouncil Memb
Marshall GingeryCouncil Memb
Woody GermanyCouncil Memb
Frances HepplerCouncil&mt V
Ellis HawksHi-line Dist
Scott LewisHi-line Dist
Karl RudbachLegal Counci
Bill RuttenLewis & Clar
Andre ColtrinMt Valley Ch
Scott JourdonnaisMullan Dist
Anthony HigueraMullan Trail
Erik FisherNorthwest Ch
John ShevlinNuoohska CHA
David GrayNuoohska Dis
Chris GraysonOa Lodge CHI
Ray WahlertPast Preside
Kim BortzShortgrass C
Roger RomeroSilvertip Ch
Leonard MalinTreasurer
Dirk VisserV/p Developm
Art SimsV/p Endowmen
Aaron WeissmanV/p Program
Michael HammerVigilante Ch
Gus WilkinsVigilante Di
Tony SchoonenVP - Marketi
John ManzVP Admin
Tom BurkhartVP Boy Scout
Kerry KetchumVP CUB Scout
Jim MorinVP Finance
Kurt KruegerVP Membershi
Mary MatelichVP Public Re
Tom LochVP Training
Kellie GardnerVP Venturing
Brant BaileyVpdo - Centr
Jack SherickVpdo Western
Revenue and Support

Revenue Composition

Contributions and Grants
$760,449
Program Service Revenue
$745,072
Investment Income
$80,753
Other Revenue
$757,881
All Other Contributions
$660,296
Change in Net Assets
$-115,404

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Miscellaneous1$29,385Present Value of Benefit
Total Noncash Contributions1$29,385-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,363,814
Revenue Not Reported on Financial Statements
$-19,659
Revenue Not Reported on Form 990
$-489
Other Revenue Adjustments
$-23,277
Total Revenue per Audited Statements
$2,363,325
Total Revenue per Form 990
$2,344,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,311,984
Other Expenses$1,130,464
Total Fundraising Expense$131,028
Professional Fundraising Fees$17,111
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$811,670$49,853$43,082$904,605
Travel$260,292$7,594$6,377$274,263
Current Officers, Directors, Trustees, and Key Employees$121,845$9,692$6,924$138,461
Other Employee Benefits$107,822$7,523$6,308$121,653
Payroll Taxes$84,349$5,466$4,591$94,406
Depreciation Depletion$86,708$3,266$2,743$92,717
Occupancy$67,023$2,460$2,066$71,549
All Other Expenses$51,613$3,060$2,571$57,244
Pension Plan Contributions$46,849$3,261$2,749$52,859
Fees for Services Other$27,825-$22,361$50,186
Payments to Affiliates-$35,620-$35,620
Insurance$27,877$1,590$1,336$30,803
Office Expenses$26,559$1,790$1,492$29,841
Other Expenses$21,646$228$3,896$25,770
Conferences and Meetings$19,608$783$657$21,048
Fees for Services Professional Fundraising--$17,111$17,111
Interest$10,590$738$620$11,948
Fees for Services Accounting-$11,000-$11,000
Fees for Service Investment Mgmnt Fees-$2,410$1,208$3,618
Fees for Services Legal-$3,101-$3,101
Total Functional Expenses$2,173,390$155,141$131,028$2,459,559

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,459,559
Expenses per Audited Statements$2,455,941
Total Expenses per Audited Statements$2,455,941
Expenses Not Reported on Financial Statements$3,618
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,041,692
Fundraising Direct Expenses$1,394,176
Professional Fundraising Fees$17,111

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$1,985,364$1,985,364$1,337,848$647,516
Event 2$33,013$10,284$10,284$0
Total Events$2,071,705$2,041,692$1,394,176$647,516
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Gift Annuity Liability$8,653
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Tom burkhart kerry ketchum vp-boy scout vp-cub scout family relationship

Form 990, Page 6, Part VI, Line 6

Active members may elect the members of the governing body and approve significant decisions of the governing body.

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

Active members may vote at the annual meeting to approve significant matters that are discussed at the meeting. The active members may also vote in regular and special meetings on significant matters concerning the council.

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

The executive board of the organization reviews and approves the form 990 before filing it.

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

Annually, the executive board requires all members to notify it of any potential conflicts of interest. If any conflicts arise during the course of the year, the board member is to notify the scout executive. If any conflicts did exist, the board would decide on an appropriate course of action.

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

The montana council uses a compensation committee to determine the compensation for its scout executive(the top management offical). The committee of six individuals are selected by the council president. The committee uses national boy scouts pay range guidelines to assist in determining compensation for the scout executive. Factors such as performance, experience and responsibilities are considered. After documenting its approval, the compensation amounts are sent to the president of the council for implementation.

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

The scout executive proposes compensation for all other employees to the compensation committee. The compensation committee can either approve or make changes to the proposed conpensation. Factors such as responsibilities, performance and experience are considered in the determination.

Form 990, Page 6, Part VI, Line 18

The montana council is included in the group exemption filing of the national council, boy scouts of america, and therefore does not file form 1023.

Form 990, Page 6, Part VI, Line 19

If the governing documents (articles of incorporation, bylaws, and constitution) and policies of the council are subject to the federal public disclosure rules (or state public disclosure rules), these documents will be publicly available as applicable law may require. Otherwise, the governing documents and policies will be provided at the discretion of management.

Filing and Contact Details

Filer

EIN
81-0343177
Phone
4067616000

Signing Officer

Name
Gordon Rubard
Title
Scout Executive
Phone
4067616000
Signed
2014-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon Rubard
Formed
1973
Legal Domicile
Mt
Voting Board Members
50
Independent Board Members
49
Employees
112
Volunteers
3,000

Preparer

Preparer
Robert G Mau CPA
Phone
4067618265
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Form 990 part i - 1 and part iii - 1 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 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.

Form 990, Page 1, Part I, Line 6

Volunteers leaders to cub and boy scouts units who serve without compensation.

Form 990, Part XI, Line 9

Limited partnership losses 23,277

Form 990, Part XI, Line 9

ROUNDING 1

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds support the youth programs offered by the montana council of the boy scouts of america.

Schedule D, Page 3, Part X

The organization has adopted fasb asc 740-10-25 "accounting for uncertainty for income tax". The 2011, 2012 and 2013 tax years are subject to examination by federal tax authorities. Tax years 2009 through 2013 are subject to examination by state of montana tax authorities. The council believes there are no uncertain tax positions through december 31, 2013.

Schedule D, Page 4, Part XI, Line 4B

Limited partnership losses -23,277

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IRS990/Form990PartVIISectionAGrp/PersonNm2LEONARD MALIN
IRS990/Form990PartVIISectionAGrp/PersonNm3KURT KRUEGER
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM BURKHART
IRS990/Form990PartVIISectionAGrp/PersonNm5RAY WAHLERT
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY MATELICH
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN MANZ
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM MORIN
IRS990/Form990PartVIISectionAGrp/PersonNm9ANTHONY HIGUERA
IRS990/Form990PartVIISectionAGrp/PersonNm10TOM RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm11KELLIE GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm12AARON WEISSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm13RUSS HALL
IRS990/Form990PartVIISectionAGrp/PersonNm14KIM BORTZ
IRS990/Form990PartVIISectionAGrp/PersonNm15ANDRE COLTRIN
IRS990/Form990PartVIISectionAGrp/PersonNm16MICHAEL HAMMER
IRS990/Form990PartVIISectionAGrp/PersonNm17LARRY SHADOW
IRS990/Form990PartVIISectionAGrp/PersonNm18ERIK FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm19ROGER ROMERO
IRS990/Form990PartVIISectionAGrp/PersonNm20NATE ROBBINS
IRS990/Form990PartVIISectionAGrp/PersonNm21TONY SCHOONEN
IRS990/Form990PartVIISectionAGrp/PersonNm22BRANT BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm23JOHN SHEVLIN
IRS990/Form990PartVIISectionAGrp/PersonNm24EARLENE CARNEY
IRS990/Form990PartVIISectionAGrp/PersonNm25BILL RUTTEN
IRS990/Form990PartVIISectionAGrp/PersonNm26CHRIS GRAYSON
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IRS990/Form990PartVIISectionAGrp/PersonNm28DIRK VISSER
IRS990/Form990PartVIISectionAGrp/PersonNm29WOODY GERMANY
IRS990/Form990PartVIISectionAGrp/PersonNm30ELLIS HAWKS
IRS990/Form990PartVIISectionAGrp/PersonNm31DAVID BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm32DAVID NASH
IRS990/Form990PartVIISectionAGrp/PersonNm33FR LEO MCDOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm34ELMER PALMER
IRS990/Form990PartVIISectionAGrp/PersonNm35SCOTT JOURDONNAIS
IRS990/Form990PartVIISectionAGrp/PersonNm36ART SIMS
IRS990/Form990PartVIISectionAGrp/PersonNm37FRANK MCALLISTER
IRS990/Form990PartVIISectionAGrp/PersonNm38BUTCH CROWDER
IRS990/Form990PartVIISectionAGrp/PersonNm39PAT DRESCHER
IRS990/Form990PartVIISectionAGrp/PersonNm40FRANCES HEPPLER
IRS990/Form990PartVIISectionAGrp/PersonNm41GUS WILKINS
IRS990/Form990PartVIISectionAGrp/PersonNm42SCOTT LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm43KARL RUDBACH
IRS990/Form990PartVIISectionAGrp/PersonNm44MARSHALL GINGERY
IRS990/Form990PartVIISectionAGrp/PersonNm45KERRY KETCHUM
IRS990/Form990PartVIISectionAGrp/PersonNm46TOM LOCH
IRS990/Form990PartVIISectionAGrp/PersonNm47DAVID GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm48JACK SHERICK
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.1$0.93$30.2$8.10$5.70$2.39
2023Detailed filing. Detailed filing data is available for this year.$28.6$0.77$27.9$4.06$5.30$1.25
2022Detailed filing. Detailed filing data is available for this year.$29.9$0.88$29.0$8.64$5.13$3.50
2021Detailed filing. Detailed filing data is available for this year.$29.5$3.79$25.7$4.43$4.65$0.23
2020Detailed filing. Detailed filing data is available for this year.$30.0$4.10$25.9$6.05$8.49$2.44
2019Detailed filing. Detailed filing data is available for this year.$29.4$1.10$28.3$9.04$5.15$3.90
2018Detailed filing. Detailed filing data is available for this year.$27.2$1.58$25.6$5.70$4.41$1.29
2017Detailed filing. Detailed filing data is available for this year.$25.8$0.70$25.1$13.3$4.03$9.26
2016Detailed filing. Detailed filing data is available for this year.$17.1$0.88$16.2$20.9$3.33$17.6
2015Detailed filing. Detailed filing data is available for this year.$5.64$0.72$4.92$3.01$2.93$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.57$0.72$4.85$2.54$2.53$0.01
2013Detailed filing. Detailed filing data is available for this year.$5.44$0.62$4.82$2.34$2.46$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.46$4.91$2.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.38$4.82$2.21