Civic Intelligence

Boy Scouts of America Ntl Council

990 • Fiscal year 2016 • EIN 91-1872723

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 22, 2017

Organization Profilewww.seqbsa.org
6005 N Tamera AvenueFresno, CA 93711

(559) 320-2100

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

3rd percentile

-36%

Faster asset growth than 3% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

53rd percentile

4.0%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$818,017

Down $1,150,629 (-58%) from 2014

Net Assets

Down

$818,017

Down $1,150,629 (-58%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin98th percentile

Revenue

Up

$336,637

Up $25,102 (+8.1%) from 2014

Expenses

Down

$31,572

Down $11,789 (-27%) from 2014

Net Income

Up

$305,065

Up $36,891 (+14%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2014: $1,968,646Liabilities 2014: $0Net Assets 2014: $1,968,6462014Assets 2016: $818,017Liabilities 2016: $0Net Assets 2016: $818,0172016Assets 2017: $1,150,299Liabilities 2017: $0Net Assets 2017: $1,150,2992017Assets 2018: $1,166,947Liabilities 2018: $0Net Assets 2018: $1,166,9472018Assets 2019: $972,996Liabilities 2019: $0Net Assets 2019: $972,9962019Assets 2020: $2,481,128Liabilities 2020: $0Net Assets 2020: $2,481,1282020Assets 2021: $2,877,092Liabilities 2021: $497,036Net Assets 2021: $2,380,0562021

Highlighted filing

2016

Assets$818,017
Liabilities$0
Net Assets$818,017
Open 2016 Filing

Operations Trend

Revenue Growth53rd percentile

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

$400K$300K$200K$100K$0Revenue 2014: $311,535Expenses 2014: $43,361Net Income 2014: $268,1742014Revenue 2016: $336,637Expenses 2016: $31,572Net Income 2016: $305,0652016Revenue 2017: $71,212Expenses 2017: $19,484Net Income 2017: $51,7282017Revenue 2018: $112,806Expenses 2018: $23,950Net Income 2018: $88,8562018Revenue 2019: $114,857Expenses 2019: $21,035Net Income 2019: $93,8222019Revenue 2020: $300,675Expenses 2020: $15,733Net Income 2020: $284,9422020Revenue 2021: $355,353Expenses 2021: $7,940Net Income 2021: $347,4132021

Highlighted filing

2016

Revenue$336,637
Expenses$31,572
Net Income$305,065
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 22, 2017
Return Version
2016v3.0
Gross Receipts
$2,042,942
Mission and Program Overview

Mission

The income generated by this non-exempt charitable trust is used to support the programs and services provided by the boy scouts of america - sequoia council 27.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,921,158$758,401▼ $1,162,757
Savings and Temporary Cash Investments$74,183$59,616▼ $14,567
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,995,341$818,017▼ $1,177,324
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$844,941$848,107▲ $3,166
Temporarily Rstr Net Assets$1,000$1,000→ $0
Unrestricted Net Assets$1,149,400$-31,090▼ $1,180,490
Total Net Assets Fund Balance$1,995,341$818,017▼ $1,177,324
Total Liabilities and Net Assets / Fund Balance$1,995,341$818,017▼ $1,177,324

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,995,341$4,167▲ $332,470$1,484,028$818,017
2015$1,968,646$1,000▲ $151,255$84,827$1,995,341
2014$1,797,242$6,000▲ $305,535$98,680$1,968,646
2013$1,599,175$183,017▲ $170,399$120,885$1,797,242
2012$1,604,744$22,400▲ $112,080$100,923$1,599,175
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Dave GilmorePast President
Jan PerkinsPresident
John RichersCEO/scout Execu
David KinrossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,167
Program Service Revenue
$0
Investment Income
$332,470
Other Revenue
$0
All Other Contributions
$4,167
Change in Net Assets
$305,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$29,933-$29,933
Benefits to Members$1,000--$1,000
Other Expenses-$639-$639
Total Functional Expenses$1,000$30,572$0$31,572
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 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, Part VI, Line 11B: Form 990 Review Process

“The Audit Committee reviews the Form 990 and attached schedules in detail. Once the Audit Committee approves the return, it is reviewed by the Board of Directors.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Annually, in January, Board members are required to fill in a conflict of interest statement which is kept on file.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Officers and directors do not receive compensation. The Executive Scout Director reviews the budget and other compensation information. He then proposes raise amounts for all staff, including key employees. The compensation package is given to the Board of Directors for review and approval. The Executive Director's compensation package is based on the size of the council and is comparative to other councils. Raises are at the discretion of the Board of Directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documentation, policies and financial statements are available by request.”

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America Ntl Council
EIN
91-1872723
Phone
5593202100
Address
6005 N TAMERA AVENUE, FRESNO, CA 93711

Signing Officer

Name
John Richers
Title
CEO/scout Executive
Signed
2017-08-22
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
38
Independent Board Members
38
Employees
0

Preparer

Firm
Hills Renaut Homen & Hughes
Address
7040 North Marks Suite 111, Fresno, CA 93711
Preparer
Leslie H Townsend
Phone
5594474500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Distributions for program use = -$1482389”

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“An audit committee oversees the audit process with a annual pre-audit meeting to discuss current year issues. A post audit meeting is held to review the audit, discuss any management issues and review the management and governance letters. The aduit committee chairman presents the audit to the Board of Directors for approval. The audit committee oversees the process of auditor selection on a periodic basis.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Income generated by the endowment fund is used to support the programs and services provided by the boy scouts of america, sequoia council 27.”

Raw XML AppendixShowing 400 of 436 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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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01995341
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04167
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0818017
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0332470
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt01484028
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt040733
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01968646
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01995341
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0151255
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt084827
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt041451
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01797242
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01968646
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0305535
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt098680
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt034464
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01599175
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0183017
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01797242
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0170399
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0120885
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt038326
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01604744
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt022400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01599175
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0112080
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0100923
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.96000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME GENERATED BY THE ENDOWMENT FUND IS USED TO SUPPORT THE PROGRAMS AND SERVICES PROVIDED BY THE BOY SCOUTS OF AMERICA, SEQUOIA COUNCIL 27.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.01000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Audit Committee reviews the Form 990 and attached schedules in detail. Once the Audit Committee approves the return, it is reviewed by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, in January, Board members are required to fill in a conflict of interest statement which is kept on file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers and directors do not receive compensation. The Executive Scout Director reviews the budget and other compensation information. He then proposes raise amounts for all staff, including key employees. The compensation package is given to the Board of Directors for review and approval. The Executive Director's compensation package is based on the size of the council and is comparative to other councils. Raises are at the discretion of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documentation, policies and financial statements are available by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISTRIBUTIONS FOR PROGRAM USE = -$1482389
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5An audit committee oversees the audit process with a annual pre-audit meeting to discuss current year issues. A post audit meeting is held to review the audit, discuss any management issues and review the management and governance letters. The aduit committee chairman presents the audit to the Board of Directors for approval. The audit committee oversees the process of auditor selection on a periodic basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2: Change of Oversight or Selection Process
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA COUNCIL 27 SEQUOIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941156255
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education and Training
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt012
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06005 N TAMERA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0937113911
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01482389
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA COUNCIL 27 SEQUOIA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01000
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01995341
IRS990/TotalAssetsEOYAmt0818017
IRS990/TotalAssetsGrp/BOYAmt01995341
IRS990/TotalAssetsGrp/EOYAmt0818017
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04167
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01000
IRS990/TotalFunctionalExpensesGrp/TotalAmt031572
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01995341
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0818017
IRS990/TotalProgramServiceExpensesAmt01000
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt044330
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336637
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01995341
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0818017
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00

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
$818,017
Liabilities
$0
Net assets
$818,017
Revenue
$336,637
Expenses
$31,572
Net income
$305,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.50$2.38$0.36$0.01$0.35
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$0.30$0.02$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.11$0.02$0.09
2018Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.11$0.02$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.07$0.02$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.34$0.03$0.31
2014Summary only. Only limited summary data is available for this year.$1.97$0.00$1.97$0.31$0.04$0.27