Civic Intelligence

Nevada Area Council

EIN 88-0059912 • 501(c)3 • Reno, NV

Profile

It is the mission of the boy scouts of america to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout oath: on my honor, i will do my best to do my duty to god and my country and to obey the scout law: to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout law: a scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

500 Double Eagle CourtReno, NV 89521

www.nevadabsa.org

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

97th percentile

86%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$187,135

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

96th percentile

94%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

863%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,585,707

Up $9,005,322 (+94%) from 2023

Liabilities

Up

$150,374

Up $6,561 (+4.6%) from 2023

Net Assets

Up

$18,435,333

Up $8,998,761 (+95%) from 2023

Revenue

Up

$10,122,426

Up $9,071,122 (+863%) from 2023

Expenses

Up

$1,402,936

Up $14,863 (+1.1%) from 2023

Net Income

Up

$8,719,490

Up $9,056,259 (+2689%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $9,412,718Liabilities 2010: $199,339Net Assets 2010: $9,213,3792010Assets 2011: $8,659,463Liabilities 2011: $219,312Net Assets 2011: $8,440,1512011Assets 2012: $9,264,481Liabilities 2012: $309,199Net Assets 2012: $8,955,2822012Assets 2013: $11,207,878Liabilities 2013: $211,889Net Assets 2013: $10,995,9892013Assets 2014: $11,136,090Liabilities 2014: $190,903Net Assets 2014: $10,945,1872014Assets 2015: $10,620,165Liabilities 2015: $207,686Net Assets 2015: $10,412,4792015Assets 2016: $10,686,926Liabilities 2016: $313,203Net Assets 2016: $10,373,7232016Assets 2017: $11,274,573Liabilities 2017: $323,377Net Assets 2017: $10,951,1962017Assets 2018: $10,311,610Liabilities 2018: $181,304Net Assets 2018: $10,130,3062018Assets 2019: $11,183,962Liabilities 2019: $141,446Net Assets 2019: $11,042,5162019Assets 2020: $11,686,905Liabilities 2020: $130,617Net Assets 2020: $11,556,2882020Assets 2021: $12,602,121Liabilities 2021: $2,636,971Net Assets 2021: $9,965,1502021Assets 2022: $9,335,970Liabilities 2022: $158,721Net Assets 2022: $9,177,2492022Assets 2023: $9,580,385Liabilities 2023: $143,813Net Assets 2023: $9,436,5722023Assets 2024: $18,585,707Liabilities 2024: $150,374Net Assets 2024: $18,435,3332024

Highlighted filing

2024

Assets$18,585,707
Liabilities$150,374
Net Assets$18,435,333

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,775,2292010Expenses 2011: $1,815,8162011Expenses 2012: $1,798,5292012Revenue 2013: $3,543,560Expenses 2013: $1,956,672Net Income 2013: $1,586,8882013Revenue 2014: $2,122,933Expenses 2014: $1,925,752Net Income 2014: $197,1812014Revenue 2015: $1,653,330Expenses 2015: $1,778,186Net Income 2015: -$124,8562015Revenue 2016: $1,674,829Expenses 2016: $1,809,093Net Income 2016: -$134,2642016Revenue 2017: $1,932,761Expenses 2017: $2,088,951Net Income 2017: -$156,1902017Revenue 2018: $1,861,680Expenses 2018: $1,940,684Net Income 2018: -$79,0042018Revenue 2019: $1,612,992Expenses 2019: $1,747,362Net Income 2019: -$134,3702019Revenue 2020: $1,249,791Expenses 2020: $1,260,698Net Income 2020: -$10,9072020Revenue 2021: $2,933,901Expenses 2021: $3,912,913Net Income 2021: -$979,0122021Revenue 2022: $1,792,578Expenses 2022: $1,772,893Net Income 2022: $19,6852022Revenue 2023: $1,051,304Expenses 2023: $1,388,073Net Income 2023: -$336,7692023Revenue 2024: $10,122,426Expenses 2024: $1,402,936Net Income 2024: $8,719,4902024

Highlighted filing

2024

Revenue$10,122,426
Expenses$1,402,936
Net Income$8,719,490

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$0.15$18.4$10.1$1.40$8.72
2023Detailed filing. Detailed filing data is available for this year.$9.58$0.14$9.44$1.05$1.39$0.34
2022Detailed filing. Detailed filing data is available for this year.$9.34$0.16$9.18$1.79$1.77$0.02
2021Detailed filing. Detailed filing data is available for this year.$12.6$2.64$9.97$2.93$3.91$0.98
2020Detailed filing. Detailed filing data is available for this year.$11.7$0.13$11.6$1.25$1.26$0.01
2019Detailed filing. Detailed filing data is available for this year.$11.2$0.14$11.0$1.61$1.75$0.13
2018Detailed filing. Detailed filing data is available for this year.$10.3$0.18$10.1$1.86$1.94$0.08
2017Detailed filing. Detailed filing data is available for this year.$11.3$0.32$11.0$1.93$2.09$0.16
2016Detailed filing. Detailed filing data is available for this year.$10.7$0.31$10.4$1.67$1.81$0.13
2015Detailed filing. Detailed filing data is available for this year.$10.6$0.21$10.4$1.65$1.78$0.12
2014Detailed filing. Detailed filing data is available for this year.$11.1$0.19$10.9$2.12$1.93$0.20
2013Detailed filing. Detailed filing data is available for this year.$11.2$0.21$11.0$3.54$1.96$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.26$0.31$8.96$1.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$0.22$8.44$1.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.41$0.20$9.21$1.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$10,485,697
Mission and Program Overview

Mission

It is the mission of the Boy Scouts of America to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout Oath: On my honor I will do my best to do my duty to God and my country and to obey the scout law; to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout Law: A scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

It is the mission of the boy scouts of america to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout oath: on my honor, i will do my best to do my duty to god and my country and to obey the scout law: to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout law: a scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$9,513,486-
Investments in Publicly Traded Securities$5,646,068$6,015,839▲ $369,771
Cash and Non-Interest-Bearing Accounts$2,380,977$1,506,068▼ $874,909
Land, Buildings, and Equipment, Net$1,386,692$1,331,026▼ $55,666
Inventories for Sale or Use$97,946$129,944▲ $31,998
Prepaid Expenses and Deferred Charges$68,702$89,344▲ $20,642
Total Assets$9,580,385$18,585,707▲ $9,005,322
Liabilities
Other Liabilities$113,048$116,132▲ $3,084
Accounts Payable and Accrued Expenses$18,765$22,541▲ $3,776
Deferred Revenue$12,000$11,701▼ $299
Total Liabilities$143,813$150,374▲ $6,561
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,398,358$16,892,507▲ $10,494,149
Net Assets With Donor Restrictions$3,038,214$1,542,826▼ $1,495,388
Total Net Assets Fund Balance$9,436,572$18,435,333▲ $8,998,761
Total Liabilities and Net Assets / Fund Balance$9,580,385$18,585,707▲ $9,005,322

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$474,848$1,521,002$1,995,850
Land$816,636-$816,636
Equipment$6,542$246,727$253,269
Leasehold Improvements-$24,776$24,776
Other Land Buildings-$758$758

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,129,171---$6,129,171
2023$5,670,804$2,401▲ $455,966-$6,129,171
2022$8,357,777$8,639▼ $1,188,240$-1,507,372$5,670,804
2021$8,327,938$5,050▲ $1,025,799$-1,001,010$8,357,777
2020$7,922,647$8,960▲ $429,003$-32,672$8,327,938
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul PenttilaCEO/secretarFT$157,136$29,999$187,135
Paul PenttilaCEO/secretary Thru24-$157,136$29,999$187,135

Board Members and Trustees

NameTitle
Greg ErnyPresident
Christina ErnyBoard Member
Dongjoon LeeBoard Member
Greg HigginsBoard Member
James FerriganBoard Member
Lee BryanBoard Member
Paul ShogrenBoard Member
Ranson WebsterBoard Member
Ray RitchBoard Member
Rita RicksBoard Member
Rod CooperBoard Member
Stacy UptainBoard Member
Teena PraryBoard Member
Terry AbtsBoard Member
Thierry BarkleyBoard Member
Kent DowningCEO/secretar
Jeanine ReddicksCommissioner
Judd MerrillTreasurer
Chris McquattieVP Finance
Laif MeidellVP Membershi
Ross ArmstrongVP of Progra
Rick CasazzaVP Propertie
Kathi ColbertVP Training
Revenue and Support

Revenue Composition

Contributions and Grants
$502,047
Program Service Revenue
$88,977
Investment Income
$9,296,854
Other Revenue
$234,548
All Other Contributions
$373,788
Change in Net Assets
$8,719,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,010,560
Revenue Not Reported on Financial Statements
$111,866
Revenue Not Reported on Form 990
$279,271
Total Revenue per Audited Statements
$10,289,831
Total Revenue per Form 990
$10,122,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$844,855
Salaries, Compensation, and Employee Benefits$549,320
Total Fundraising Expense$170,326
Grants and Similar Amounts Paid$8,761
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,211$47,352$17,495$272,058
Current Officers, Directors, Trustees, and Key Employees$141,688$33,186$12,261$187,135
Insurance$139,567$9,391$1,924$150,882
Occupancy$76,948$19,005$17,425$113,378
Fees for Service Investment Mgmnt Fees-$111,866-$111,866
Depreciation Depletion$57,660$13,148$4,858$75,666
Travel$32,442$16,441$17,742$66,625
Office Expenses$35,630$4,739$20,379$60,748
Fees for Services Accounting$19,851$25,539$11,512$56,902
Advertising$20,139$827$27,147$48,113
Payments to Affiliates$38,391--$38,391
Payroll Taxes$28,997$6,823$2,521$38,341
Other Employee Benefits$26,760$7,096$2,622$36,478
Conferences and Meetings$5,085$5,736$13,914$24,735
Fees for Services Other$7,577$9,748$4,394$21,719
Pension Plan Contributions$11,230$2,978$1,100$15,308
Grants to Domestic Individuals$8,761--$8,761
Other Expenses$14,610$197$73$270
Interest$162$43$16$221
Total Functional Expenses$908,723$323,887$170,326$1,402,936

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,402,936
Expenses per Audited Statements$1,291,070
Total Expenses per Audited Statements$1,291,070
Expenses Not Reported on Financial Statements$111,866
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,716
Fundraising Gross Income$20,716
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clays$50,940$17,949$10,279$7,670
100th Fundraise$46,552$1,272$1,272$0
Total Events$110,507$20,716$20,716-
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 Accounts$116,132
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Greg erny christina erny vp prog bod member father/daughter jeanine reddicks chris reddicks commissioner bod member spouses jim stewart barbara stewart bod member bod member spouses

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 receive and approve financial statements showing the financial position of the corporation as of the close of its most recent fiscal year and the results of operations during such year and transact such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate.

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

The council's 990 is reviewed by select members of the board of directors including the executive director, president, treasurer, audit committee chair, and controller prior to filing as well as provided to all other members of the board of directors.

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

At least once a year, the council distributes a conflict of interest certification and disclosure form to its officers, directors, trustees, and professional employees. The covered persons are required to complete and sign the certification and disclosure form, which is retained in the council files. The certification and disclosure forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The scout executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest.

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

Comparable salary surveys are obtained through professional agencies to determine the typical range of salary for a given position. These are reviewed on at least an annual basis. Ceo compensation is determined by the executive committee of the board of directors utilizing comparable data.

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

Comparable salary surveys are obtained through professional agencies to determine the typical range of salary for a given position. These are reviewed on at least an annual basis. Ceo compensation is determined by the executive committee of the board of directors utilizing comparable data.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Nevada Area Council
EIN
88-0059912
Phone
7757871111
Address
500 DOUBLE EAGLE COURT, RENO, NV 89521

Signing Officer

Name
Kent Downing
Title
CEO/secretary 2025
Phone
7757871111
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Downing
Formed
1970
Legal Domicile
Nv
Voting Board Members
24
Independent Board Members
23
Employees
15
Volunteers
534

Preparer

Firm
Houldsworth Russo & Company Pc
Address
6001 S DECATUR BLVD STE P, LAS VEGAS, NV 89118-3074
Preparer
Jessica P Sayles
Phone
7022699992
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

It is the mission of the boy scouts of america to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout oath: on my honor, i will do my best to do my duty to god and my country and to obey the scout law: to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout law: a scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

Custodial accounts represent amounts held by the council as custodian for registration fees for member units, amounts on deposit for affiliated scouting associations for their future use, and amounts on deposit by member units for purchases of supplies.

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

A liability is maintained for the amount of custodial assets held.

Schedule D, Page 2, Part V, Line 4

The endowment funds are used to supplement the council's mission. The amount transferred to the operating fund is in accordance with the spending policy.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW: TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT.
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