Civic Intelligence

Great Southwest-Yucca Council Boy Scouts of America Inc

990 • Fiscal year 2016 • EIN 85-0102305

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 23, 2017

Organization ProfileWWW.GSWCBSA.ORG

View Organization Page

5841 Office Blvd NEAlbuquerque, NM 87109

(505) 345-8603

Siviq Scores

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

Liabilities / Assets

60th percentile

0.28x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.87x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

28th percentile

-4.2%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$152,107

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

52nd percentile

2.1%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

17%

Faster revenue growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$5,162,152

Up $104,741 (+2.1%) from 2015

Net Assets

Down

$3,712,872

Down $70,310 (-1.9%) from 2015

Liabilities

Up

$1,449,280

Up $175,051 (+14%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin28th percentile

Revenue

Up

$1,658,868

Up $239,469 (+17%) from 2015

Expenses

Up

$1,729,178

Up $3,545 (+0.2%) from 2015

Net Income

Up

-$70,310

Up $235,924 (+77%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,186,784Liabilities 2011: $931,052Net Assets 2011: $4,255,7322011Assets 2012: $5,450,413Liabilities 2012: $1,051,629Net Assets 2012: $4,398,7842012Assets 2013: $5,409,340Liabilities 2013: $1,052,819Net Assets 2013: $4,356,5212013Assets 2014: $5,327,730Liabilities 2014: $1,213,556Net Assets 2014: $4,114,1742014Assets 2015: $5,057,411Liabilities 2015: $1,274,229Net Assets 2015: $3,783,1822015Assets 2016: $5,162,152Liabilities 2016: $1,449,280Net Assets 2016: $3,712,8722016Assets 2017: $5,030,204Liabilities 2017: $1,451,690Net Assets 2017: $3,578,5142017Assets 2018: $4,753,303Liabilities 2018: $1,302,023Net Assets 2018: $3,451,2802018Assets 2019: $4,961,721Liabilities 2019: $536,040Net Assets 2019: $4,425,6812019Assets 2020: $4,570,806Liabilities 2020: $795,023Net Assets 2020: $3,775,7832020Assets 2021: $4,556,313Liabilities 2021: $602,116Net Assets 2021: $3,954,1972021Assets 2022: $5,142,108Liabilities 2022: $1,120,325Net Assets 2022: $4,021,7832022Assets 2023: $4,802,759Liabilities 2023: $977,479Net Assets 2023: $3,825,2802023Assets 2024: $6,254,966Liabilities 2024: $1,001,080Net Assets 2024: $5,253,8862024

Highlighted filing

2016

Assets$5,162,152
Liabilities$1,449,280
Net Assets$3,712,872
Open 2016 Filing

Operations Trend

Revenue Growth76th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,081,2112011Expenses 2012: $2,017,4792012Revenue 2013: $1,829,440Expenses 2013: $1,928,033Net Income 2013: -$98,5932013Revenue 2014: $1,448,308Expenses 2014: $1,694,371Net Income 2014: -$246,0632014Revenue 2015: $1,419,399Expenses 2015: $1,725,633Net Income 2015: -$306,2342015Revenue 2016: $1,658,868Expenses 2016: $1,729,178Net Income 2016: -$70,3102016Revenue 2017: $1,476,430Expenses 2017: $1,690,173Net Income 2017: -$213,7432017Revenue 2018: $1,377,141Expenses 2018: $1,465,057Net Income 2018: -$87,9162018Revenue 2019: $2,403,923Expenses 2019: $1,575,534Net Income 2019: $828,3892019Revenue 2020: $492,684Expenses 2020: $1,228,152Net Income 2020: -$735,4682020Revenue 2021: $1,096,733Expenses 2021: $992,060Net Income 2021: $104,6732021Revenue 2022: $880,265Expenses 2022: $724,341Net Income 2022: $155,9242022Revenue 2023: $771,011Expenses 2023: $1,041,302Net Income 2023: -$270,2912023Revenue 2024: $1,610,889Expenses 2024: $2,300,068Net Income 2024: -$689,1792024

Highlighted filing

2016

Revenue$1,658,868
Expenses$1,729,178
Net Income-$70,310
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 23, 2017
Return Version
2016v3.0
Gross Receipts
$2,145,139
Mission and Program Overview

Mission

To instill values in young people and to prepare them to make ethical choices over their lifetimes to achieve their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,697,401$3,603,302▼ $94,099
Investments in Publicly Traded Securities$1,023,421$1,041,307▲ $17,886
Pledges and Grants Receivable$166,138$299,965▲ $133,827
Accounts Receivable$74,670$69,525▼ $5,145
Cash and Non-Interest-Bearing Accounts$29,989$64,372▲ $34,383
Prepaid Expenses and Deferred Charges$18,593$45,146▲ $26,553
Inventories for Sale or Use$44,736$38,535▼ $6,201
Total Assets$5,057,411$5,162,152▲ $104,741
Other Assets Total$2,463--
Liabilities
Mortgage Notes Payable Secured by Investment Property$797,533$862,221▲ $64,688
Accounts Payable and Accrued Expenses$265,530$380,544▲ $115,014
Escrow Account Liability$197,977$187,570▼ $10,407
Deferred Revenue$13,189$18,945▲ $5,756
Total Liabilities$1,274,229$1,449,280▲ $175,051
Net Assets / Fund Balance
Unrestricted Net Assets$1,583,401$1,334,855▼ $248,546
Temporarily Rstr Net Assets$1,192,073$1,325,828▲ $133,755
Permanently Rstr Net Assets$1,007,708$1,052,189▲ $44,481
Total Net Assets Fund Balance$3,783,182$3,712,872▼ $70,310
Total Liabilities and Net Assets / Fund Balance$5,057,411$5,162,152▲ $104,741

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,188,121$1,461,543$3,649,664
Land$1,356,316-$1,356,316
Equipment$50,607$325,971$376,578
Other Land Buildings$8,258-$8,258

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,007,708$-29,296▲ $73,777-$1,052,189
2015$1,119,808$-73,900▼ $34,632$3,568$1,007,708
2014$1,106,289$3,228▲ $10,337$46$1,119,808
2013$1,027,188$1,900▲ $77,769$568$1,106,289
2012$974,711$27,500▲ $31,787$6,293$1,027,188
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher W ShelbySecretary (eFT$142,156$9,951$152,107
Christopher W ShelbySecretary (ex-offici-$142,156$9,951$152,107

Board Members and Trustees

NameTitle
David W WilliamsPresident
Alan RolleyBoard Member
Brett L RedmundBoard Member
Don HofmannBoard Member
Don PowerBoard Member
Doug ClarkBoard Member
Drew SetterBoard Member
James Van HeckeBoard Member
John BowersBoard Member
John CoffmanBoard Member
John D TuckerBoard Member
John UlibarriBoard Member
Robert LongoriaBoard Member
Sean WalkerBoard Member
Skip BrownBoard Member
Stephen MckernanBoard Member
Steve LyonBoard Member
David PonderAnasazi Dist
Matt AyersAssistant Tr
Bruce AndersonCouncil Comm
Ross CrownExecutive Vi
Jim KunzImmediate Pa
Paul SowardsMember at La
Spencer SmithMesa Verde D
Steven ChristensenRio Grande D
Dan ColletteSandia Distr
Justin TrippSangre De Cr
Shawn MortensenTreasurer
Mark YarbroughVP-camping
Mike MaurerVP-developme
Alison SchulerVP-governanc
David BernardVP-marketing
Karen RutledgeVP-membershi
John Merson PhdVP-operation
Barbara MunkVP-program
John NiskiVP-propertie
Dr John McmullinZuni Mountai
Revenue and Support

Revenue Composition

Contributions and Grants
$788,147
Program Service Revenue
$510,737
Investment Income
$73,777
Other Revenue
$286,207
All Other Contributions
$687,252
Change in Net Assets
$-70,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,658,868
Total Revenue per Audited Statements
$1,658,868
Total Revenue per Form 990
$1,658,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$943,157
Other Expenses$693,883
Total Fundraising Expense$137,873
Professional Fundraising Fees$63,194
Grants and Similar Amounts Paid$28,944

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$533,842$29,657$29,657$593,156
Current Officers, Directors, Trustees, and Key Employees$136,895$7,606$7,606$152,107
Other Employee Benefits$125,426$6,968$6,968$139,362
Depreciation Depletion$97,938$10,370$6,913$115,221
Fees for Services Other$68,912$7,296$4,864$81,072
Fees for Services Professional Fundraising--$63,194$63,194
Occupancy$55,462$3,657$1,828$60,947
Payroll Taxes$52,678$2,927$2,927$58,532
Travel$49,382$2,147$2,147$53,676
Insurance$46,936$2,608$2,608$52,152
Interest$38,421$2,134$2,134$42,689
Grants to Domestic Individuals$28,944--$28,944
All Other Expenses$23,709$2,044$1,644$27,397
Other Expenses$19,971$624$1,040$19,971
Office Expenses$11,763$476$597$12,836
Conferences and Meetings$11,483$766$510$12,759
Total Functional Expenses$1,508,013$83,292$137,873$1,729,178

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,729,178
Total Expenses per Audited Statements$1,729,178
Total Expenses per Form 990$1,729,178
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$684,059
Fundraising Direct Expenses$445,662
Professional Fundraising Fees$63,194

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$609,478$609,451$417,485$191,966
Sporting Clays$29,290$29,290$7,546$21,744
Total Events$670,213$670,186$445,182$225,004
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
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
No
Management duties delegated
No

Governance Explanations

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

“The form 990 goes before the audit chairman, executive committee, and executive board for approval.”

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

“The executive board receives and reviews the conflict of interest policy each year at the annual business meeting with the council treasurer providing oversight to ensure compliance with the policy.”

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

“A compensation and benefits committee conducts the annual review of the scout executive and follows the bsa guidelines for salary and adjustments.”

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

“A compensation and benefits committee conducts the annual review of the scout executive and follows the bsa guidelines for salary and adjustments.”

Form 990, Page 6, Part VI, Line 19

“All documents, policies, and financial statements are available at the office. No fee is charged to obtain the items.”

Filing and Contact Details

Filer

Filer Name
Great Southwest Council Inc
EIN
85-0102305
Phone
5053458603
Address
5841 OFFICE BLVD NE, ALBUQUERQUE, NM 87109

Signing Officer

Name
Christopher W Shelby
Title
Secretary (ex-offici
Phone
0050534586
Signed
2017-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher W Shelby
Formed
1965
Legal Domicile
Nm
Voting Board Members
38
Independent Board Members
38
Employees
66
Volunteers
4,035

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The endowment funds maintained by the albuquerque community foundation are used to promote and conduct scouting activities in the area served by the council.”

Schedule D, Page 3, Part X

“The council adopted the provisions of fasb asc 740-10-25 (accounting for uncertainty in income taxes "asc 740-10-25") on january 1, 2009. Under asc 740-10-25, an organization must recognize the tax benefit associated with tax taken for tax return purposes when it is more likely than not the position will be sustained. The implementation of asc 740-10-25 had no impact on the councils financial statements. The council does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. No interest or penalties were accrued as of year end as a result of the adoption of asc 740-10-25. For the year there were no interest or penalties recorded or included in its financial statements.”

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IRS990/Desc0THE COUNCIL SERVES YOUTH AND ADULTS THROUGH 490 CUB SCOUT PACKS, BOY SCOUT TROOPS, EXPLORER POSTS, AND LEARNING FOR LIFE GROUPS. THE COUNCIL'S COMPREHENSIVE YOUTH DEVELOPMENT PROGRAMS ARE DESIGNED TO MOBILIZE PARENTS, NEIGHBORHOOD RESIDENTS, COMMUNITY LEADERS, AND ORGANIZATIONS TO DEVELOP PERSONAL FITNESS AND CHARACTER IN CHILDREN AND YOUTH. THE COUNCIL PROMOTES BOY SCOUTING AND MAINTAINS A BOY SCOUT CAMP.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,162,152
Liabilities
$1,449,280
Net assets
$3,712,872
Revenue
$1,658,868
Expenses
$1,729,178
Net income
-$70,310
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$1.00$5.25$1.61$2.30$0.69
2023Summary only. Only limited summary data is available for this year.$4.80$0.98$3.83$0.77$1.04$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$1.12$4.02$0.88$0.72$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.56$0.60$3.95$1.10$0.99$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.80$3.78$0.49$1.23$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$0.54$4.43$2.40$1.58$0.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$1.30$3.45$1.38$1.47$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$1.45$3.58$1.48$1.69$0.21
2016Detailed filing. Detailed filing data is available for this year.$5.16$1.45$3.71$1.66$1.73$0.07
2015Summary only. Only limited summary data is available for this year.$5.06$1.27$3.78$1.42$1.73$0.31
2014Detailed filing. Detailed filing data is available for this year.$5.33$1.21$4.11$1.45$1.69$0.25
2013Detailed filing. Detailed filing data is available for this year.$5.41$1.05$4.36$1.83$1.93$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$1.05$4.40$2.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.93$4.26$2.08