Civic Intelligence

Boy Scouts of America Ntl Council

990 • Fiscal year 2018 • EIN 91-1872723

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 17, 2019

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

97th percentile

79%

Higher net margin than 97% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.4%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

58%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets14th percentile

Assets

Flat

$1,166,947

Flat from 2018

Net Assets

Flat

$1,166,947

Flat from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin97th percentile

Revenue

Flat

$112,806

Flat from 2018

Expenses

Flat

$23,950

Flat from 2018

Net Income

Flat

$88,856

Flat from 2018

Historical Trend

Balance Sheet Trend

Asset Growth51st 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 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

2018

Assets$1,166,947
Liabilities$0
Net Assets$1,166,947
Open 2018 Filing

Operations Trend

Revenue Growth89th 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 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

2018

Revenue$112,806
Expenses$23,950
Net Income$88,856
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 17, 2019
Return Version
2018v3.1
Gross Receipts
$500,996
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$1,093,035$1,027,472▼ $65,563
Savings and Temporary Cash Investments$57,264$139,475▲ $82,211
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$1,150,299$1,166,947▲ $16,648
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$848,407$854,857▲ $6,450
Unrestricted Net Assets$300,892$311,090▲ $10,198
Temporarily Rstr Net Assets$1,000$1,000→ $0
Total Net Assets Fund Balance$1,150,299$1,166,947▲ $16,648
Total Liabilities and Net Assets / Fund Balance$1,150,299$1,166,947▲ $16,648

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,150,299$7,200▲ $105,347-$1,166,947
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
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
$7,200
Program Service Revenue
$0
Investment Income
$105,347
Other Revenue
$259
All Other Contributions
$7,200
Change in Net Assets
$88,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,200
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-$21,870-$21,870
Other Expenses-$1,330-$1,330
Benefits to Members$750--$750
Total Functional Expenses$750$23,200$0$23,950
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
2019-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
31
Independent Board Members
31
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 = -$156398”

Other Changes In Net Assets Or Fund Balances - Other Increases

“TRANSFERS = $84190”

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 445 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt07200
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0750
IRS990/BenefitsToMembersGrp/TotalAmt0750
IRS990/BooksInCareOfDetail/PersonNm0JOHN RICHERS
IRS990/BooksInCareOfDetail/PhoneNum05593202100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06005 N TAMERA AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRESNO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093711
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0750
IRS990/CYContributionsGrantsAmt07200
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0105347
IRS990/CYOtherExpensesAmt023200
IRS990/CYOtherRevenueAmt0259
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt088856
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt023950
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0112806
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0750
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt021870
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt021870
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN RICHERS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVE GILMORE
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID KINROSS
IRS990/Form990PartVIISectionAGrp/PersonNm3JAN PERKINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt064866
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt031
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0453056
IRS990/GrossReceiptsAmt0500996
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt031
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt034872
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05609
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt040481
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01093035
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01027472
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0388190
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01150299
IRS990/NetAssetsOrFundBalancesEOYAmt01166947
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt064866
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt064866
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-72208
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0INVESTMENT EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01330
IRS990/OtherExpensesGrp/TotalAmt01330
IRS990/OtherRevenueTotalAmt0259
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0848407
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0854857
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0500
IRS990/PYContributionsGrantsAmt0800
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt070412
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt018984
IRS990/PYRevenuesLessExpensesAmt051728
IRS990/PYTotalExpensesAmt019484
IRS990/PYTotalRevenueAmt071212
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt088856
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0139475
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3FuncIntGrp/AppointElectMajorityOfficerInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ExerciseDirectionPoliciesInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ParentSupportedOrgInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0941156255
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA COUNCIL 27 SE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.03000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt021870
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01150299
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt07200
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01166947
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0105347
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt018245
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0818017
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0800
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01150299
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt070412
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt029933
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01995341
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt04167
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0818017
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0332470
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01484028
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt040733
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01968646
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01995341
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0151255
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt084827
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt041451
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01797242
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01968646
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0305535
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt098680
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 = -$156398
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFERS = $84190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6An 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/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 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
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0-156398
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01000
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01150299
IRS990/TotalAssetsEOYAmt01166947
IRS990/TotalAssetsGrp/BOYAmt01150299
IRS990/TotalAssetsGrp/EOYAmt01166947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07200
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0750
IRS990/TotalFunctionalExpensesGrp/TotalAmt023950
IRS990/TotalGrossUBIAmt0259
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01150299
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01166947
IRS990/TotalProgramServiceExpensesAmt0750
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt034872
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112806

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,166,947
Liabilities
$0
Net assets
$1,166,947
Revenue
$112,806
Expenses
$23,950
Net income
$88,856
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
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$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
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