Civic Intelligence

James E West Foundation

990 • Fiscal year 2021 • EIN 84-4364398

Jan 01, 2021 to Dec 31, 2021 • Filed on May 13, 2022

Organization ProfileN/A
12401 West Maple RdOmaha, NE 68164

(402) 431-9272

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

90th percentile

60%

Higher net margin than 90% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$231,460

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

36th percentile

4.8%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-85%

Faster revenue growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$23,468,379

Up $1,080,536 (+4.8%) from 2020

Net Assets

Up

$23,468,379

Up $1,554,235 (+7.1%) from 2020

Liabilities

Down

$0

Down $473,699 (-100%) from 2020

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin90th percentile

Revenue

Down

$3,469,599

Down $19,770,023 (-85%) from 2020

Expenses

Down

$1,378,112

Down $825,869 (-37%) from 2020

Net Income

Down

$2,091,487

Down $18,944,154 (-90%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$30M$20M$10M$0Assets 2020: $22,387,843Liabilities 2020: $473,699Net Assets 2020: $21,914,1442020Assets 2021: $23,468,379Liabilities 2021: $0Net Assets 2021: $23,468,3792021Assets 2022: $19,742,938Liabilities 2022: $645,000Net Assets 2022: $19,097,9382022Assets 2023: $20,804,289Liabilities 2023: $1,550,000Net Assets 2023: $19,254,2892023Assets 2024: $25,653,394Liabilities 2024: $482,159Net Assets 2024: $25,171,2352024

Highlighted filing

2021

Assets$23,468,379
Liabilities$0
Net Assets$23,468,379
Open 2021 Filing

Operations Trend

Revenue Growth1st percentile

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

$30M$20M$10M$0-$10MRevenue 2020: $23,239,622Expenses 2020: $2,203,981Net Income 2020: $21,035,6412020Revenue 2021: $3,469,599Expenses 2021: $1,378,112Net Income 2021: $2,091,4872021Revenue 2022: $1,545,995Expenses 2022: $1,821,818Net Income 2022: -$275,8232022Revenue 2023: $4,699,519Expenses 2023: $2,377,811Net Income 2023: $2,321,7082023Revenue 2024: $7,351,749Expenses 2024: $1,713,232Net Income 2024: $5,638,5172024

Highlighted filing

2021

Revenue$3,469,599
Expenses$1,378,112
Net Income$2,091,487
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.2
Gross Receipts
$5,676,958
Mission and Program Overview

Mission

To manage an endowment for the benefit and support of mid-america council of boy scouts of america

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$11,304,885$13,175,606▲ $1,870,721
Investments in Publicly Traded Securities$9,613,169$8,816,552▼ $796,617
Savings and Temporary Cash Investments$1,159,997$1,187,470▲ $27,473
Pledges and Grants Receivable$58,436$39,685▼ $18,751
Prepaid Expenses and Deferred Charges$6,963$6,529▼ $434
Total Assets$22,387,843$23,468,379▲ $1,080,536
Other Assets Total$244,393$242,537▼ $1,856
Liabilities
Other Liabilities$473,699$0▼ $473,699
Total Liabilities$473,699$0▼ $473,699
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,914,144$23,468,379▲ $1,554,235
Total Net Assets Fund Balance$21,914,144$23,468,379▲ $1,554,235
Total Liabilities and Net Assets / Fund Balance$22,387,843$23,468,379▲ $1,080,536

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,820,458--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$21,855,708$74,975▲ $2,876,121$25,226$23,428,694
2020-$21,276,688▲ $2,783,001$14,471$21,855,708
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Bob HowardChairman
Patrick CooperVice Chairman
Dan HamannDirector
Jc Van GinkelDirector
Mark WynegarDirector
Tim HarrisonDirector
Chris MehaffeySecretary/executive Director
Ed FitzgeraldTreasurer Through February 2021
Revenue and Support

Revenue Composition

Contributions and Grants
$56,224
Program Service Revenue
$0
Investment Income
$3,413,375
Other Revenue
$0
All Other Contributions
$56,224
Change in Net Assets
$2,091,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,248,379
Other Expenses$129,733
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,243,364--$1,243,364
Fees for Service Investment Mgmnt Fees-$104,505-$104,505
Fees for Services Other-$12,000-$12,000
Insurance-$10,228-$10,228
Grants to Domestic Individuals$5,015--$5,015
Fees for Services Accounting-$3,000-$3,000
Total Functional Expenses$1,248,379$129,733$0$1,378,112
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boy Scouts of America 326 Mid-america CouncilOmaha, NE501(c)(3)Operating Support$995,528
Gillwell FoundationOmaha, NE509(a)(3)Operating Support$247,836
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Other officer compensation reviewed
No
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 7A

“The mid-america council has the power to appoint directors after review of the proposed slate to fill any current or upcoming vacancies.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with the authority to act on behalf of the governing body.”

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

“The executive director reviewed the 990 and provided a copy to the board of directors. Any comments or changes were made prior to filing.”

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

“Each director and officer annually signs a statement affirming they a) have received a copy of the conflict of interest policy, b) have read and understand the policy, c) have agreed to comply with the policy, and d) understand the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In addition, periodic reviews of activities are conducted.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Form 990, Part VI, Line 15

“The foundation is managed by the board of directors and does not provide compensation to its directors.”

Filing and Contact Details

Filer

Filer Name
James E West Foundation
EIN
84-4364398
Phone
4024319272
Address
12401 WEST MAPLE RD, OMAHA, NE 68164

Signing Officer

Name
Chris Mehaffey
Title
Executive Director
Phone
4024319272
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Mehaffey
Formed
2020
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Frankel Zacharia LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Kurt Meisinger
Phone
4024969100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The oversight process and selection process are performed by the supported organization, boy scouts of america 326 mid-america council. Neither process has changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The purpose of the endowment is to provide funds on an annual basis to help fulfill the mission of the organization.”

PART X, LINE 2:

“The foundation is exempt from income taxes under section 501(c)(3) of the internal revenue code whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The foundation currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The accounting for uncertainty in income taxes, topic of the fasb accounting standards codification requires disclosure and recognition in financial statements of positions taken in a tax return about the tax treatment of transactions and events that more likely than not would not be sustained upon examination by tax authorities. Tax positions relative to a not-for-profit organization include activities that may endanger its exempt purpose and status as an exempt organization. The foundation believes it complies with all relevant tax laws and regulations, including those related to unrelated business income tax, and has no significant uncertain tax positions; accordingly, no liability for uncertain tax positions has been recorded in the statement of financial position.”

Raw XML AppendixShowing 400 of 509 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO MANAGE AN ENDOWMENT FOR THE BENEFIT AND SUPPORT OF MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA
IRS990/AllOtherContributionsAmt056224
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SPENCER FINLEY
IRS990/BooksInCareOfDetail/PhoneNum04024319272
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012401 WEST MAPLE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0OMAHA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068164
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt056224
IRS990/CYGrantsAndSimilarPaidAmt01248379
IRS990/CYInvestmentIncomeAmt03413375
IRS990/CYOtherExpensesAmt0129733
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02091487
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01378112
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03469599
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO SUPPORT MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt021914144
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt023468379
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01248379
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03000
IRS990/FeesForServicesAccountingGrp/TotalAmt03000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt012000
IRS990/FeesForServicesOtherGrp/TotalAmt012000
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0104505
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0104505
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt055.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt044595
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRIS MEHAFFEY
IRS990/Form990PartVIISectionAGrp/PersonNm1BOB HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICK COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm3ED FITZGERALD
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK WYNEGAR
IRS990/Form990PartVIISectionAGrp/PersonNm5JC VAN GINKEL
IRS990/Form990PartVIISectionAGrp/PersonNm6TIM HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm7DAN HAMANN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0186865
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER THROUGH FEBRUARY 2021
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt03145998
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt01248379
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05015
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01243364
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01243364
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt05353357
IRS990/GrossReceiptsAmt05676958
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010228
IRS990/InsuranceGrp/TotalAmt010228
IRS990/InvestmentIncomeGrp/ExclusionAmt0267377
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0267377
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt011304885
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt013175606
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09613169
IRS990/InvestmentsPubTradedSecGrp/EOYAmt08816552
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NE
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02207359
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO MANAGE AN ENDOWMENT FOR THE BENEFIT AND SUPPORT OF MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt021914144
IRS990/NetAssetsOrFundBalancesEOYAmt023468379
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03145998
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03145998
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-537252
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0244393
IRS990/OtherAssetsTotalGrp/EOYAmt0242537
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0473699
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt058436
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt039685
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06963
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06529
IRS990/PrincipalOfficerNm0CHRIS MEHAFFEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021335277
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02097086
IRS990/PYInvestmentIncomeAmt01904345
IRS990/PYOtherExpensesAmt0106895
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt021035641
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02203981
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023239622
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02091487
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01159997
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01187470
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0470376545
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0995528
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0995528
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0104505
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt021855708
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt074975
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt023428694
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01248379
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02876121
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt025226
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt092424
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt021276688
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt021855708
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt02097086
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02783001
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt014471
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02049171
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt13447514
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21967958
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt31346496
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt41544009
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt52820458
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ISHARES CORE S&P US GROWTH
IRS990ScheduleD/OtherSecuritiesGrp/Desc1ISHARES CORE S&P US VALUE
IRS990ScheduleD/OtherSecuritiesGrp/Desc2ISHARES RUSSELL MIDCAP
IRS990ScheduleD/OtherSecuritiesGrp/Desc3VANGUARD GROWTH
IRS990ScheduleD/OtherSecuritiesGrp/Desc4VANGUARD TTL STK MKT
IRS990ScheduleD/OtherSecuritiesGrp/Desc5INVESCO S&P 500 EQUAL WEIGHT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.05000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FUNDS ON AN ANNUAL BASIS TO HELP FULFILL THE MISSION OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE FOUNDATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REQUIRES DISCLOSURE AND RECOGNITION IN FINANCIAL STATEMENTS OF POSITIONS TAKEN IN A TAX RETURN ABOUT THE TAX TREATMENT OF TRANSACTIONS AND EVENTS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. TAX POSITIONS RELATIVE TO A NOT-FOR-PROFIT ORGANIZATION INCLUDE ACTIVITIES THAT MAY ENDANGER ITS EXEMPT PURPOSE AND STATUS AS AN EXEMPT ORGANIZATION. THE FOUNDATION BELIEVES IT COMPLIES WITH ALL RELEVANT TAX LAWS AND REGULATIONS, INCLUDING THOSE RELATED TO UNRELATED BUSINESS INCOME TAX, AND HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS; ACCORDINGLY, NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.95000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt013175606
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05015
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PROGRAM GRANT AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/RecipientTable/CashGrantAmt0995528
IRS990ScheduleI/RecipientTable/CashGrantAmt1247836
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1509(A)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATING SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1OPERATING SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1GILLWELL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0470376545
IRS990ScheduleI/RecipientTable/RecipientEIN1844716050
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt012401 W MAPLE ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt112401 W MAPLE ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OMAHA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1OMAHA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd068164
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd168164
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE GRANTS ARE TO RELATED ORGANIZATIONS AND ARE MONITORED BY SENIOR LEADERSHIP AND REPORTED BACK TO THE BOARD.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0186865
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt022709
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021886
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRIS MEHAFFEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0231460
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MID-AMERICA COUNCIL HAS THE POWER TO APPOINT DIRECTORS AFTER REVIEW OF THE PROPOSED SLATE TO FILL ANY CURRENT OR UPCOMING VACANCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR REVIEWED THE 990 AND PROVIDED A COPY TO THE BOARD OF DIRECTORS. ANY COMMENTS OR CHANGES WERE MADE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR AND OFFICER ANNUALLY SIGNS A STATEMENT AFFIRMING THEY A) HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAVE READ AND UNDERSTAND THE POLICY, C) HAVE AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTAND THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, PERIODIC REVIEWS OF ACTIVITIES ARE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE OVERSIGHT PROCESS AND SELECTION PROCESS ARE PERFORMED BY THE SUPPORTED ORGANIZATION, BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL. NEITHER PROCESS HAS CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FOUNDATION IS MANAGED BY THE BOARD OF DIRECTORS AND DOES NOT PROVIDE COMPENSATION TO ITS DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, LINE 15
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GILLWELL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0470376545
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1844716050
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,468,379
Liabilities
$0
Net assets
$23,468,379
Revenue
$3,469,599
Expenses
$1,378,112
Net income
$2,091,487
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.7$0.48$25.2$7.35$1.71$5.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.8$1.55$19.3$4.70$2.38$2.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$0.65$19.1$1.55$1.82$0.28
2021Detailed filing. Detailed filing data is available for this year.$23.5$0.00$23.5$3.47$1.38$2.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.4$0.47$21.9$23.2$2.20$21.0