Civic Intelligence

Inland Nw Council Endowment Foundation

EIN 91-1397125 • 501(c)3 • Spokane, WA

Profile

The mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.

411 W Boy Scout WaySpokane, WA 99201

www.northwestscouts.org

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.10x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

12th percentile

-21%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

37th percentile

0.1%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

321%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$6,725,757

Up $8,814 (+0.1%) from 2023

Liabilities

Up

$33,854

Up $33,438 (+8038%) from 2023

Net Assets

Down

$6,691,903

Down $24,624 (-0.4%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin12th percentile

Revenue

Up

$324,253

Up $247,278 (+321%) from 2023

Expenses

Down

$392,036

Down $29,638 (-7.0%) from 2023

Net Income

Up

-$67,783

Up $276,916 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,550,927Liabilities 2011: $3,006Net Assets 2011: $3,547,9212011Assets 2012: $3,560,445Liabilities 2012: $0Net Assets 2012: $3,560,4452012Assets 2013: $5,145,302Liabilities 2013: $467,054Net Assets 2013: $4,678,2482013Assets 2014: $5,437,053Liabilities 2014: $800,000Net Assets 2014: $4,637,0532014Assets 2015: $4,898,056Liabilities 2015: $800,000Net Assets 2015: $4,098,0562015Assets 2016: $5,003,535Liabilities 2016: $800,000Net Assets 2016: $4,203,5352016Assets 2017: $5,336,787Liabilities 2017: $12,086Net Assets 2017: $5,324,7012017Assets 2018: $5,222,347Liabilities 2018: $51,572Net Assets 2018: $5,170,7752018Assets 2019: $5,656,448Liabilities 2019: $2,174Net Assets 2019: $5,654,2742019Assets 2020: $6,016,326Liabilities 2020: $14,766Net Assets 2020: $6,001,5602020Assets 2021: $7,905,026Liabilities 2021: $607Net Assets 2021: $7,904,4192021Assets 2022: $6,680,780Liabilities 2022: $8,036Net Assets 2022: $6,672,7442022Assets 2023: $6,716,943Liabilities 2023: $416Net Assets 2023: $6,716,5272023Assets 2024: $6,725,757Liabilities 2024: $33,854Net Assets 2024: $6,691,9032024

Highlighted filing

2024

Assets$6,725,757
Liabilities$33,854
Net Assets$6,691,903
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $201,210Expenses 2011: $217,633Net Income 2011: -$16,4232011Revenue 2012: $273,890Expenses 2012: $289,818Net Income 2012: -$15,9282012Revenue 2013: $1,141,210Expenses 2013: $193,856Net Income 2013: $947,3542013Revenue 2014: $140,703Expenses 2014: $187,546Net Income 2014: -$46,8432014Revenue 2015: $86,287Expenses 2015: $528,823Net Income 2015: -$442,5362015Revenue 2016: $235,584Expenses 2016: $218,626Net Income 2016: $16,9582016Revenue 2017: $1,010,724Expenses 2017: $189,204Net Income 2017: $821,5202017Revenue 2018: $305,910Expenses 2018: $175,538Net Income 2018: $130,3722018Revenue 2019: $191,585Expenses 2019: $148,964Net Income 2019: $42,6212019Revenue 2020: $123,478Expenses 2020: $282,160Net Income 2020: -$158,6822020Revenue 2021: $2,256,783Expenses 2021: $481,161Net Income 2021: $1,775,6222021Revenue 2022: $229,165Expenses 2022: $682,844Net Income 2022: -$453,6792022Revenue 2023: $76,975Expenses 2023: $421,674Net Income 2023: -$344,6992023Revenue 2024: $324,253Expenses 2024: $392,036Net Income 2024: -$67,7832024

Highlighted filing

2024

Revenue$324,253
Expenses$392,036
Net Income-$67,783
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,725,757
Liabilities
$33,854
Net assets
$6,691,903
Revenue
$324,253
Expenses
$392,036
Net income
-$67,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.73$0.03$6.69$0.32$0.39$0.07
2023Detailed filing. Detailed filing data is available for this year.$6.72$0.00$6.72$0.08$0.42$0.34
2022Detailed filing. Detailed filing data is available for this year.$6.68$0.01$6.67$0.23$0.68$0.45
2021Detailed filing. Detailed filing data is available for this year.$7.91$0.00$7.90$2.26$0.48$1.78
2020Detailed filing. Detailed filing data is available for this year.$6.02$0.01$6.00$0.12$0.28$0.16
2019Detailed filing. Detailed filing data is available for this year.$5.66$0.00$5.65$0.19$0.15$0.04
2018Detailed filing. Detailed filing data is available for this year.$5.22$0.05$5.17$0.31$0.18$0.13
2017Detailed filing. Detailed filing data is available for this year.$5.34$0.01$5.32$1.01$0.19$0.82
2016Detailed filing. Detailed filing data is available for this year.$5.00$0.80$4.20$0.24$0.22$0.02
2015Summary only. Only limited summary data is available for this year.$4.90$0.80$4.10$0.09$0.53$0.44
2014Summary only. Only limited summary data is available for this year.$5.44$0.80$4.64$0.14$0.19$0.05
2013Summary only. Only limited summary data is available for this year.$5.15$0.47$4.68$1.14$0.19$0.95
2012Summary only. Only limited summary data is available for this year.$3.56$0.00$3.56$0.27$0.29$0.02
2011Summary only. Only limited summary data is available for this year.$3.55$0.00$3.55$0.20$0.22$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,003,183
Mission and Program Overview

Mission

The mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,928,382$2,998,699▲ $70,317
Land, Buildings, and Equipment, Net$2,680,647$2,558,594▼ $122,053
Savings and Temporary Cash Investments$828,827$951,238▲ $122,411
Cash and Non-Interest-Bearing Accounts$279,087$217,226▼ $61,861
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,716,943$6,725,757▲ $8,814
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$416$33,854▲ $33,438
Total Liabilities$416$33,854▲ $33,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,624,043$5,595,935▼ $28,108
Net Assets With Donor Restrictions$1,092,484$1,095,968▲ $3,484
Total Net Assets Fund Balance$6,716,527$6,691,903▼ $24,624
Total Liabilities and Net Assets / Fund Balance$6,716,943$6,725,757▲ $8,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,559,656$1,953,991$3,513,647
Leasehold Improvements$481,349$795,900$1,277,249
Other Land Buildings$272,625$164,739$437,364
Land$244,964-$244,964

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,086,257$100▲ $309,106-$3,228,144
2023$2,827,628$1,567▲ $409,348$1,467$3,086,257
2022$3,528,344$2,292▼ $544,260$1,088$2,827,628
2021$2,998,114$202,225▲ $470,920$27$3,528,344
2020$2,705,852$22,725▲ $410,363$873$2,998,114
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Terry FossumPresident
Barry BakerDirector
Bill ShelbyDirector
Dave BlackDirector
Jim BlackDirector
Mark SonderenDirector
Rustin HallDirector
Steve LambersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,763
Program Service Revenue
$0
Investment Income
$318,490
Other Revenue
$0
All Other Contributions
$1,516
Change in Net Assets
$-67,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$300,781
Revenue Not Reported on Financial Statements
$23,472
Revenue Not Reported on Form 990
$43,159
Total Revenue per Audited Statements
$343,940
Total Revenue per Form 990
$324,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,587
Grants and Similar Amounts Paid$145,449
Total Fundraising Expense$644
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$189,893$440$506$190,839
Grants to Domestic Orgs$145,449--$145,449
Fees for Service Investment Mgmnt Fees-$23,472-$23,472
Other Expenses$3,451$112$130$3,693
Occupancy$2,986$6$8$3,000
Total Functional Expenses$367,362$24,030$644$392,036

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$392,036
Expenses per Audited Statements$368,564
Total Expenses per Audited Statements$368,564
Expenses Not Reported on Financial Statements$23,472
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Inland Northwest CouncilSpokane, WA-Support organization$145,449
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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 2

“James and Dave Black are brothers.”

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

“The CPA firm prepares the Form by inputting information from the audited financial statements. The Board and Management then review the Form for accuracy and completeness of the numbers and information. Upon approval, the Form is finalized and signed by Management.”

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

“The Board requires that members complete and sign conflict of interest statements each year.”

Form 990, Part VI, Section B, Line 15A

“The Foundation has no compensated employees. The top management official of the Inland Northwest Council of the Boy Scouts of America (see Schedule A), the Scout Executive, performs whatever management and administrative functions are needed by the Foundation. The Scout Executive is not compensated by the Foundation for these services.”

Form 990, Part VI, Section B, Line 15B

“A group of five executive board members reviews the compensation of all employees annually and approves the executive director's compensation. In reviewing the executive director's compensation, the group has available to it compensation information related to other council's of similar size and scope. The executive director's compensation is also reviewed by the BSA's Western Region personnel director.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Inland NW Council Endowment Foundation
EIN
91-1397125
Phone
5093254562
Address
411 W Boy Scout Way, Spokane, WA 99201

Signing Officer

Name
Terry Fossum
Title
President
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Fossum
Formed
1922
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Decoria Blair & Teague Ps
Address
7307 N DIVISION ST STE 222, SPOKANE, WA 99208
Preparer
Brandon J Tregellas
Phone
5093282229
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organizations tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.”

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Inland Northwest Council does make recommendations to the Board of the Endowment Foundation for annual contribution amounts based on their operating budget. However, the Foundation Board makes the final decision via vote for the use of funds. In addition, The Foundation Board makes all investment activity decisions.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the Council provide excellent Scouting programs. The Foundation provides and manages camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The Inland Northwest Council operates the summer camps and other facilitated programs on the managed properties, which are funded largely by program service revenues. The endowed funds help cover the general operating expenses of the Council while it executes it's mission.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section E, Line 2b: Reasons For The Organization's Position
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organizations tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0411 W Boy Scout Way

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