Civic Intelligence

Mount Baker Council

EIN 91-1622046 • 501(c)3 • Marysville, WA

View Organization Page

Profile

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

PO Box 467 BMarysville, WA 98270

www.mtbakerbsa.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.92x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$195,686

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

28th percentile

-2.2%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

23rd percentile

-8.2%

Faster revenue growth than 23% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$6,920,874

Down $155,065 (-2.2%) from 2023

Liabilities

Down

$2,368,061

Down $510,134 (-18%) from 2023

Net Assets

Up

$4,552,813

Up $355,069 (+8.5%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin63rd percentile

Revenue

Down

$2,566,759

Down $230,662 (-8.2%) from 2023

Expenses

Down

$2,277,690

Down $323,274 (-12%) from 2023

Net Income

Up

$289,069

Up $92,612 (+47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,897,698Liabilities 2011: $495,466Net Assets 2011: $4,402,2322011Assets 2012: $5,348,229Liabilities 2012: $667,250Net Assets 2012: $4,680,9792012Assets 2013: $5,443,528Liabilities 2013: $403,448Net Assets 2013: $5,040,0802013Assets 2014: $5,758,583Liabilities 2014: $393,377Net Assets 2014: $5,365,2062014Assets 2015: $4,828,334Liabilities 2015: $565,444Net Assets 2015: $4,262,8902015Assets 2016: $5,018,508Liabilities 2016: $406,939Net Assets 2016: $4,611,5692016Assets 2017: $5,345,569Liabilities 2017: $400,778Net Assets 2017: $4,944,7912017Assets 2018: $5,415,063Liabilities 2018: $418,402Net Assets 2018: $4,996,6612018Assets 2019: $5,862,565Liabilities 2019: $757,095Net Assets 2019: $5,105,4702019Assets 2020: $5,791,402Liabilities 2020: $707,559Net Assets 2020: $5,083,8432020Assets 2021: $6,550,657Liabilities 2021: $2,915,398Net Assets 2021: $3,635,2592021Assets 2022: $6,693,500Liabilities 2022: $2,692,213Net Assets 2022: $4,001,2872022Assets 2023: $7,075,939Liabilities 2023: $2,878,195Net Assets 2023: $4,197,7442023Assets 2024: $6,920,874Liabilities 2024: $2,368,061Net Assets 2024: $4,552,8132024

Highlighted filing

2024

Assets$6,920,874
Liabilities$2,368,061
Net Assets$4,552,813
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,089,940Expenses 2011: $2,087,057Net Income 2011: $2,8832011Revenue 2012: $2,371,022Expenses 2012: $2,136,638Net Income 2012: $234,3842012Revenue 2013: $2,325,257Expenses 2013: $2,199,228Net Income 2013: $126,0292013Revenue 2014: $2,273,696Expenses 2014: $2,059,797Net Income 2014: $213,8992014Revenue 2015: $2,375,237Expenses 2015: $2,077,367Net Income 2015: $297,8702015Revenue 2016: $2,507,684Expenses 2016: $2,156,005Net Income 2016: $351,6792016Revenue 2017: $2,615,563Expenses 2017: $2,282,341Net Income 2017: $333,2222017Revenue 2018: $2,231,989Expenses 2018: $2,180,119Net Income 2018: $51,8702018Revenue 2019: $2,288,678Expenses 2019: $2,180,169Net Income 2019: $108,5092019Revenue 2020: $1,641,656Expenses 2020: $1,663,283Net Income 2020: -$21,6272020Revenue 2021: $2,505,428Expenses 2021: $3,954,012Net Income 2021: -$1,448,5842021Revenue 2022: $2,554,218Expenses 2022: $2,188,190Net Income 2022: $366,0282022Revenue 2023: $2,797,421Expenses 2023: $2,600,964Net Income 2023: $196,4572023Revenue 2024: $2,566,759Expenses 2024: $2,277,690Net Income 2024: $289,0692024

Highlighted filing

2024

Revenue$2,566,759
Expenses$2,277,690
Net Income$289,069
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,920,874
Liabilities
$2,368,061
Net assets
$4,552,813
Revenue
$2,566,759
Expenses
$2,277,690
Net income
$289,069
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.92$2.37$4.55$2.57$2.28$0.29
2023Detailed filing. Detailed filing data is available for this year.$7.08$2.88$4.20$2.80$2.60$0.20
2022Detailed filing. Detailed filing data is available for this year.$6.69$2.69$4.00$2.55$2.19$0.37
2021Detailed filing. Detailed filing data is available for this year.$6.55$2.92$3.64$2.51$3.95$1.45
2020Detailed filing. Detailed filing data is available for this year.$5.79$0.71$5.08$1.64$1.66$0.02
2019Detailed filing. Detailed filing data is available for this year.$5.86$0.76$5.11$2.29$2.18$0.11
2018Detailed filing. Detailed filing data is available for this year.$5.42$0.42$5.00$2.23$2.18$0.05
2017Detailed filing. Detailed filing data is available for this year.$5.35$0.40$4.94$2.62$2.28$0.33
2016Summary only. Only limited summary data is available for this year.$5.02$0.41$4.61$2.51$2.16$0.35
2015Detailed filing. Detailed filing data is available for this year.$4.83$0.57$4.26$2.38$2.08$0.30
2014Detailed filing. Detailed filing data is available for this year.$5.76$0.39$5.37$2.27$2.06$0.21
2013Summary only. Only limited summary data is available for this year.$5.44$0.40$5.04$2.33$2.20$0.13
2012Summary only. Only limited summary data is available for this year.$5.35$0.67$4.68$2.37$2.14$0.23
2011Summary only. Only limited summary data is available for this year.$4.90$0.50$4.40$2.09$2.09$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,515,022
Mission and Program Overview

Mission

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

Scouting programs and activities help to build healthy, resilient children, youth and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,548,071$4,799,173▲ $251,102
Cash and Non-Interest-Bearing Accounts$734,003$737,611▲ $3,608
Savings and Temporary Cash Investments$1,165,839$652,462▼ $513,377
Pledges and Grants Receivable$336,566$409,948▲ $73,382
Inventories for Sale or Use$157,668$214,800▲ $57,132
Prepaid Expenses and Deferred Charges$72,397$75,582▲ $3,185
Accounts Receivable$38,902$15,524▼ $23,378
Total Assets$7,075,939$6,920,874▼ $155,065
Other Assets Total$22,493$15,774▼ $6,719
Liabilities
Other Liabilities$2,172,954$1,866,560▼ $306,394
Deferred Revenue$198,186$174,288▼ $23,898
Accounts Payable and Accrued Expenses$406,258$166,890▼ $239,368
Escrow Account Liability$100,797$160,323▲ $59,526
Total Liabilities$2,878,195$2,368,061▼ $510,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,857,361$4,185,069▲ $327,708
Net Assets With Donor Restrictions$340,383$367,744▲ $27,361
Total Net Assets Fund Balance$4,197,744$4,552,813▲ $355,069
Total Liabilities and Net Assets / Fund Balance$7,075,939$6,920,874▼ $155,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,806,695$2,374,285$5,180,980
Other Land Buildings$823,544$819,297$1,642,841
Equipment$217,398$910,015$1,127,413
Land$951,536-$951,536

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,034,939$153,913▲ $1,152,286$304,942$9,036,196
2023$5,776,936$1,258,317▲ $1,278,392$278,706$8,034,939
2022$7,243,148$16,796▼ $1,259,038$223,970$5,776,936
2021$5,831,628$288,451▲ $1,307,711$184,642$7,243,148
2020$5,166,997$29,445▲ $846,627$211,441$5,831,628
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin NicholsScout ExecutiveFT$171,696$23,990$195,686

Board Members and Trustees

NameTitle
Steven DavisImmediate Past President
Matt LatimerPresident Elect
Mary Jo BrentariVice President-membership
Cari BurdetteBoard Member
Carla EdgeBoard Member
Chris WojahnBoard Member
Dan DetschmanBoard Member
David HenrichsenBoard Member
Derrick BovenkampBoard Member
Ed RegerBoard Member
Edward DebroeckBoard Member
Emily DavisBoard Member
Erika SigmonBoard Member
Ethan BrewerBoard Member
Forbes HansenBoard Member
Jack SomppiBoard Member
James BarlowBoard Member
Jeremiah MckinleyBoard Member
Julie MorseBoard Member
Kyle MccafferyBoard Member
Lynn StrubBoard Member
Manny GomezBoard Member
Mike LowryBoard Member
Neal OshiroBoard Member
Nick Spencer-bergerBoard Member
Paul VisockyBoard Member
Riley SuffridgeBoard Member
Rob McmanusBoard Member
Ryean HazardBoard Member
Scott KellyBoard Member
Sean ConnellBoard Member
Shane HazardBoard Member
Stan PeaseBoard Member
Ted CarpenterBoard Member
Brett SchuelkeCouncil Treasurer
J Scott SuchanSr. VP Development
Gary HoffmanSr. VP Membership
Dennis WaltersSr. VP Program
Robert NobleSr. VP Properties
Gabrielle HillgroveVP Marketing
Revenue and Support

Revenue Composition

Contributions and Grants
$1,573,336
Program Service Revenue
$708,544
Investment Income
$30,861
Other Revenue
$254,018
All Other Contributions
$830,427
Change in Net Assets
$289,069

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table320$103,952Fair Market Value (FMV)
Total Noncash Contributions320$103,952-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,325,346
Other Expenses$925,508
Total Fundraising Expense$48,825
Grants and Similar Amounts Paid$26,836
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$654,208$187,744$6,714$848,666
Depreciation Depletion$284,193$2,606$208$287,007
Current Officers, Directors, Trustees, and Key Employees$147,031$34,823$11,607$193,461
Occupancy$116,098$4,342$347$120,787
Other Employee Benefits$76,381$24,022$1,406$101,809
Payroll Taxes$71,324$19,251$1,540$92,115
Pension Plan Contributions$67,079$20,570$1,646$89,295
Insurance$69,000$3,930$314$73,244
Travel$36,583$9,218$737$46,538
Office Expenses$20,708$4,666$16,948$42,322
Payments to Affiliates$39,349--$39,349
Fees for Services Accounting-$30,240-$30,240
Grants to Domestic Individuals$26,836--$26,836
Other Expenses$13,349$3,377$270$16,996
Fees for Services Other$1,054$6,233$3,313$10,600
Conferences and Meetings$7,815$1,869$149$9,833
Interest$626$214$17$857
Total Functional Expenses$1,859,334$369,531$48,825$2,277,690
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$221,268
Fundraising Gross Income$128,602
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction$489,929$116,252$67,551$48,701
Eagle Scout Banquet Dinner$49,332$12,350$4,117$8,233
Total Events$577,025$128,602$221,268$-92,666
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to National Council$1,850,000
Lease Obligation$16,560
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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 1A

“The executive committee of the executive board shall have and may exercise all the necessary powers of the executive board in the management of the corporation during the intervals between meetings of the executive board, but in no event shall the executive committee act contrary to action therefor taken by the executive board. Minutes shall be kept of all executive committee action and reported to the ensuing meeting of the executive board for its approval.”

Form 990, Part VI, Section A, Line 2

“Steve and emily davis have a familial relationship.”

Form 990, Part VI, Section A, Line 6

“The organization has three classes of membership: the active membership of the local council shall consist of chartered organization representatives and members at large. Chartered organization representatives shall represent organizations or community groups operating units. Members at large of the local council shall include persons chosen from the various business, civic, educational, labor, professional, social, and religious interests of the communities in the corporation's territory. Associate members are not elected as members at large and shall have no vote but may wear the uniform and insignia. Friends of scouting persons are those who desire to be identified through their financial support and influence in the expansion of the corporation's program. Friends of scouting shall have no vote. Honorary members are not elected as members at large and shall have no vote. They serve to further the scouting program.”

Form 990, Part VI, Section A, Line 7A

“Each chartered community organization and each member-at-large of the board has a vote at the annual meeting of the council.”

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

“A draft of form 990 is provided to the audit committee for review and a final copy is distributed to the board prior to filing.”

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

“The council board president annually appoints a compensation and benefits committee which meets with the bsa national staff to determine next year's scout executive pay and benefits. The committee maintains documentation of its deliberations and decisions.”

Form 990, Part VI, Section C, Line 18

“The organization's form 1023, forms 990 and 990-t are available upon request”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available upon request”

Filing and Contact Details

Filer

Filer Name
Mount Baker Council
EIN
91-1622046
Phone
4253380380
Address
PO BOX 467 B, MARYSVILLE, WA 98270

Signing Officer

Name
Christopher Otto
Title
Scout Executive
Phone
4253380380
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Otto
Formed
1993
Legal Domicile
Wa
Voting Board Members
40
Independent Board Members
40
Employees
52
Volunteers
1,606

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
Allen Gilbert CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has not changed the process for selection of the independent accountant from the prior year.”

Financial Statement Notes

PART IV, LINE 2B:

“Custodial accounts primarily represent monies held by the council on behalf of various council units. These monies include registration and subscriptions to boys' life magazine which are forwarded to the national council, deposits for future purchases from the council's trading post, and other miscellaneous accounts.”

PART V, LINE 4:

“Both the donor-restricted and board-designated funds are intended to provide investment returns to be used for the general support of the mount baker council, boy scouts of america.”

PART X, LINE 2:

“The council evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the council as of december 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 963 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.

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IRS990/Desc01. 1,225 SCOUTS AND 551 VOLUNTEERS PARTICIPATED IN OUR SUMMER CAMP PROGRAMS FOR OUR CUB SCOUT AND SCOUTS BSA PROGRAMS.2. THE MOUNT BAKER COUNCIL HAD 82 SCOUTS REACH THE RANK OF EAGLE SCOUT IN 2024.3. OVER 12,229 HOURS IN COMMUNITY SERVICE HOURS WERE GENERATED BY ALL OF THE EAGLE PROJECTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT-MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt5SR. VP MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt6SR. VP DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SR. VP PROPERTIES
IRS990/Form990PartVIISectionAGrp/TitleTxt8SR. VP PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt9COUNCIL TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER

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