Civic Intelligence

Boy Scouts of America Ntl Council

990 • Fiscal year 2017 • EIN 91-1872723

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 02, 2018

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

96th percentile

73%

Higher net margin than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

89th percentile

41%

Faster asset growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

2nd percentile

-79%

Faster revenue growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$1,150,299

Up $332,282 (+41%) from 2016

Net Assets

Up

$1,150,299

Up $332,282 (+41%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin96th percentile

Revenue

Down

$71,212

Down $265,425 (-79%) from 2016

Expenses

Down

$19,484

Down $12,088 (-38%) from 2016

Net Income

Down

$51,728

Down $253,337 (-83%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2017

Assets$1,150,299
Liabilities$0
Net Assets$1,150,299
Open 2017 Filing

Operations Trend

Revenue Growth2nd 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

2017

Revenue$71,212
Expenses$19,484
Net Income$51,728
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 2, 2018
Return Version
2017v2.2
Gross Receipts
$301,769
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$758,401$1,093,035▲ $334,634
Savings and Temporary Cash Investments$59,616$57,264▼ $2,352
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$818,017$1,150,299▲ $332,282
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$848,107$848,407▲ $300
Unrestricted Net Assets$-31,090$300,892▲ $331,982
Temporarily Rstr Net Assets$1,000$1,000→ $0
Total Net Assets Fund Balance$818,017$1,150,299▲ $332,282
Total Liabilities and Net Assets / Fund Balance$818,017$1,150,299▲ $332,282

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$818,017$800▲ $70,412-$1,150,299
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
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Jan PerkinsPresident
John RichersExecutive Di
Dave GilmorePast Preside
David KinrossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$800
Program Service Revenue
$0
Investment Income
$70,412
Other Revenue
$0
All Other Contributions
$800
Change in Net Assets
$51,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,984
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-$18,245-$18,245
Other Expenses-$739-$739
Benefits to Members$500--$500
Total Functional Expenses$500$18,984$0$19,484
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
Sequoia Council Inc - Trust
EIN
91-1872723
Phone
5593202100
Address
6005 N TAMERA AVENUE, FRESNO, CA 93711

Signing Officer

Name
John Richers
Title
CEO/scout Executive
Signed
2018-10-02
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
37
Independent Board Members
37
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 Increases

“Distributions for program use = $280554”

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 437 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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IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.03000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt018245
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0818017
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0800
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01150299
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt070412
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt029933
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01995341
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt04167
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0818017
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0332470
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01484028
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt040733
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01968646
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01995341
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0151255
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt084827
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt041451
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01797242
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01968646
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0305535
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt098680
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt034464
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01599175
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0183017
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01797242
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0170399
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0120885
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.96000
IRS990ScheduleD/RelatedOrgListSchRInd0false
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 = $280554
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 Increases
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0280554
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA COUNCIL 27 SEQUOIA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
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/TotalAssetsBOYAmt0818017
IRS990/TotalAssetsEOYAmt01150299
IRS990/TotalAssetsGrp/BOYAmt0818017
IRS990/TotalAssetsGrp/EOYAmt01150299
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0800
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0500
IRS990/TotalFunctionalExpensesGrp/TotalAmt019484
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0818017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01150299
IRS990/TotalProgramServiceExpensesAmt0500
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027586
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042826
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt071212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0818017
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01150299
IRS990/TravelGrp/TotalAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,150,299
Liabilities
$0
Net assets
$1,150,299
Revenue
$71,212
Expenses
$19,484
Net income
$51,728
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
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.07$0.02$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits