Civic Intelligence

610 Great Alaska Council

990 • Fiscal year 2020 • EIN 92-0016314

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 22, 2021

3117 Patterson StAnchorage, AK 99504

(907) 337-9547

Siviq Scores

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

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.40x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$265,358

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

48th percentile

6.1%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

5th percentile

-56%

Faster revenue growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$16,256,432

Up $938,766 (+6.1%) from 2019

Net Assets

Up

$15,791,587

Up $647,403 (+4.3%) from 2019

Liabilities

Up

$464,845

Up $291,363 (+168%) from 2019

Revenue

Down

$1,148,389

Down $1,452,006 (-56%) from 2019

Expenses

Down

$1,507,573

Down $560,076 (-27%) from 2019

Net Income

Down

-$359,184

Down $891,930 (-167%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $18,001,776Liabilities 2010: $340,160Net Assets 2010: $17,661,6162010Assets 2011: $16,893,117Liabilities 2011: $357,263Net Assets 2011: $16,535,8542011Assets 2012: $16,154,872Liabilities 2012: $436,171Net Assets 2012: $15,718,7012012Assets 2013: $15,708,149Liabilities 2013: $273,816Net Assets 2013: $15,434,3332013Assets 2014: $16,262,015Liabilities 2014: $548,693Net Assets 2014: $15,713,3222014Assets 2015: $15,209,853Liabilities 2015: $241,619Net Assets 2015: $14,968,2342015Assets 2016: $15,207,538Liabilities 2016: $340,777Net Assets 2016: $14,866,7612016Assets 2017: $15,223,132Liabilities 2017: $244,554Net Assets 2017: $14,978,5782017Assets 2018: $15,451,871Liabilities 2018: $279,494Net Assets 2018: $15,172,3772018Assets 2019: $15,317,666Liabilities 2019: $173,482Net Assets 2019: $15,144,1842019Assets 2020: $16,256,432Liabilities 2020: $464,845Net Assets 2020: $15,791,5872020Assets 2021: $16,562,029Liabilities 2021: $326,597Net Assets 2021: $16,235,4322021Assets 2022: $13,753,063Liabilities 2022: $411,523Net Assets 2022: $13,341,5402022Assets 2023: $14,655,942Liabilities 2023: $338,817Net Assets 2023: $14,317,1252023Assets 2024: $15,657,058Liabilities 2024: $652,620Net Assets 2024: $15,004,4382024

Highlighted filing

2020

Assets$16,256,432
Liabilities$464,845
Net Assets$15,791,587

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,598,4782010Expenses 2011: $2,670,4402011Expenses 2012: $2,752,3142012Revenue 2013: $2,594,365Expenses 2013: $2,608,299Net Income 2013: -$13,9342013Revenue 2014: $2,622,204Expenses 2014: $2,479,635Net Income 2014: $142,5692014Revenue 2015: $1,864,273Expenses 2015: $2,690,370Net Income 2015: -$826,0972015Revenue 2016: $1,904,999Expenses 2016: $2,438,601Net Income 2016: -$533,6022016Revenue 2017: $1,833,366Expenses 2017: $2,471,193Net Income 2017: -$637,8272017Revenue 2018: $1,940,428Expenses 2018: $2,157,831Net Income 2018: -$217,4032018Revenue 2019: $2,600,395Expenses 2019: $2,067,649Net Income 2019: $532,7462019Revenue 2020: $1,148,389Expenses 2020: $1,507,573Net Income 2020: -$359,1842020Revenue 2021: $1,862,907Expenses 2021: $1,675,625Net Income 2021: $187,2822021Revenue 2022: $2,059,687Expenses 2022: $2,246,826Net Income 2022: -$187,1392022Revenue 2023: $2,274,279Expenses 2023: $1,830,681Net Income 2023: $443,5982023Revenue 2024: $1,889,799Expenses 2024: $1,791,705Net Income 2024: $98,0942024

Highlighted filing

2020

Revenue$1,148,389
Expenses$1,507,573
Net Income-$359,184
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 22, 2021
Return Version
2020v4.0
Gross Receipts
$3,743,305
Mission and Program Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the Boy Scouts of America and in accordance with the congressional charter, bylaws, and rules and regulations of the Boy Scouts of America, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the Boy Scouts of America.

The mission of the Boy Scouts of America is to prepare young people (boys, young men and women) to make ethical and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,924,171$7,519,884▼ $404,287
Investments in Publicly Traded Securities$1,035,661$1,137,999▲ $102,338
Cash and Non-Interest-Bearing Accounts$222,301$181,757▼ $40,544
Savings and Temporary Cash Investments$84,192$180,506▲ $96,314
Accounts Receivable$89,583$74,133▼ $15,450
Inventories for Sale or Use$75,859$65,204▼ $10,655
Pledges and Grants Receivable$850$51,625▲ $50,775
Prepaid Expenses and Deferred Charges$45,585$27,922▼ $17,663
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$15,317,666$16,256,432▲ $938,766
Other Assets Total$5,839,464$7,017,402▲ $1,177,938
Liabilities
Mortgage Notes Payable Secured by Investment Property-$270,900-
Other Liabilities$50,938$106,272▲ $55,334
Escrow Account Liability$64,695$67,628▲ $2,933
Accounts Payable and Accrued Expenses$26,485$12,970▼ $13,515
Deferred Revenue$31,364$7,075▼ $24,289
Total Liabilities$173,482$464,845▲ $291,363
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,616,925$9,249,997▲ $1,633,072
Net Assets Without Donor Restrictions$7,527,259$6,541,590▼ $985,669
Total Net Assets Fund Balance$15,144,184$15,791,587▲ $647,403
Total Liabilities and Net Assets / Fund Balance$15,317,666$16,256,432▲ $938,766

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,813,824-$6,813,824
Leasehold Improvements$4,639,194-$4,639,194
Land$1,270,414-$1,270,414
Equipment$415,415-$415,415
Other Land Buildings$-5,618,963$5,929,647$310,684
Other Assets Org$114,400--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$5,711,287-▲ $1,365,535$216,427$6,816,317
2019$6,186,904-▼ $240,673$193,875$5,711,287
2018$6,594,220-▼ $142,080$214,765$6,186,904
2017$6,273,715-▲ $653,653$282,246$6,594,220
2016$6,148,522-▲ $389,231$213,915$6,273,715
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clifford CrismoreScout Exec/CEOFT$151,353$114,005$265,358

Board Members and Trustees

NameTitle
K Tim ClinePresident
Alexander WongBoard Member
Alfred MillsBoard Member
Ernst MuellerBoard Member
George ReifensteinBoard Member
Jason LouvierBoard Member
Jerry TaylorBoard Member
Julius BrechtBoard Member
Kathleen TownsBoard Member
Lee CarpenterBoard Member
Michael FosterBoard Member
Phil RogersBoard Member
Richard BehrendsBoard Member
Russell GrossBoard Member
Scott FergussonBoard Member
Sharon DieffenderferBoard Member
Thomas BalensieferBoard Member
Wes NewmanBoard Member
Curtiss CliftonCouncil Comm
C Michael SageImmed Past Pres
Norman WestTreasurer
Kristine StoehnerVP Admin
Timothy BreedenVP Finance
W Russ IngramVP Membership
William BergeronVP Polaris Proj
Gregory HobbsVP Program
Christopher GianottiVP Properties
Revenue and Support

Revenue Composition

Contributions and Grants
$416,381
Program Service Revenue
$36,344
Investment Income
$466,681
Other Revenue
$228,983
All Other Contributions
$305,975
Change in Net Assets
$-359,184

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,104,311
Revenue Not Reported on Financial Statements
$44,078
Revenue Not Reported on Form 990
$1,136,541
Total Revenue per Audited Statements
$2,240,852
Total Revenue per Form 990
$1,148,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$830,586
Salaries, Compensation, and Employee Benefits$675,717
Total Fundraising Expense$51,650
Grants and Similar Amounts Paid$1,270
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,226$42,780$13,163$366,169
Depreciation Depletion$360,599$524$161$361,284
Current Officers, Directors, Trustees, and Key Employees$128,229$17,683$5,441$151,353
Occupancy$112,776$3,830$1,179$117,785
Fees for Services Accounting$44,602$15,564$3,274$63,440
Other Employee Benefits$53,163$7,249$2,231$62,643
Payroll Taxes$46,380$5,946$1,829$54,155
Fees for Service Investment Mgmnt Fees-$44,078-$44,078
Pension Plan Contributions$35,132$4,791$1,474$41,397
Information Technology$24,978$8,716$1,834$35,528
Fees for Services Other$18,199$14,248$2,997$35,444
Travel$22,968$3,051$3,489$29,508
All Other Expenses$18,025$1,380$5,231$24,636
Payments to Affiliates$23,830--$23,830
Insurance$19,756$689$212$20,657
Office Expenses$13,147$1,451$457$15,055
Other Expenses$9,786$1,433$441$11,660
Conferences and Meetings$4,210$548$169$4,927
Grants to Domestic Individuals$1,270--$1,270
Advertising$559$82$25$666
Interest$167--$167
Total Functional Expenses$1,278,768$177,155$51,650$1,507,573

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,593,449
Total Expenses per Form 990$1,507,573
Expenses per Audited Statements$1,463,495
Expenses Not Reported on Form 990$129,954
Expenses Not Reported on Financial Statements$44,078
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$295,145
Fundraising Direct Expenses$213,846
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$264,750$264,750$183,843$80,907
Other Fundraising$30,395$30,395$30,003$392
Total Events$295,145$295,145$213,846$81,299
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current$86,572
Accrued Expense$19,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Active members may elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Active members may elect members-at-large, regular members of the executive board, and officers of the corporation other than the scout executive.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Active members may vote at the annual meeting to receive and approve financial statements as of the close of its most recent complete fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including but not limited to whether to merge with another council or councils.

Form 990, Part VI, Line 11B: Form 990 Review Process

The office Manager, Scout Executive, and/or board treasurer (or any combination thereof) review the return before filing with the IRS. A complete copy of the council's form 990 and schedules is posted on a secure website in advance of filing with the IRS. The full board is invited to review the return via a link provided in an email message to them.

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

At least once a year, the council distributes a conflict of interest certification and disclosure form to its officers, directors and professional employees. The covered persons are required to complete and sign the certification and disclosure form, which is retained in the council files. The certification and disclosure forms are reviewed no less than annually by the Scout Executive and Treasurer.Additionally, the council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The Scout Executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest.The council also requests in writing that its major vendors and service providers disclose any relationship - personal, financial, or otherwise - that the vendor or service provider has with any of the council's directors, officers, employees or volunteers in order to assist the council in monitoring compliance with its conflict of interest policy. In addition, the council periodically reviews major transactions to ensure any compensation paid continues to be reasonable.If a possible conflict is identified with respect to a proposed transaction, the council follows procedures set forth in its conflict of interest policy to determine whether an actual conflict exists and the procedures for addressing the conflict of interest.If a covered person fails to disclose an actual or possible conflict of interest, appropriate disciplinary and corrective action is taken including possible termination for a covered employee and prohibition from participating in the deliberations of the governing body for a board member.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salary ranges are provided by the National Council.

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

Salary ranges are provided by the National Council.

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

If the governing documents (Articles of Incorporation, bylaws, and constitution) and policies of the council are subject to the federal public disclosure rules (or state public disclosure rules), these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and policies will be provided to the public at the discretion of management.The following documents are available for public inspection at the council's service center located at 3117 Patterson St., Anchorage, AK 99504: All documents as required by federal, state, and local law, including but not limited to the IRS form 990 and if applicable, the IRS form 990-T; Annual report; audited financial statements; minutes of the executive board meetings.

Filing and Contact Details

Filer

Filer Name
610 Great Alaska Council
EIN
92-0016314
Phone
9073379547
Address
3117 Patterson St, Anchorage, AK 99504

Signing Officer

Name
Clifford Crismore
Title
Scout Exec/CEO
Signed
2021-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clifford Crismore
Formed
1948
Legal Domicile
Ak
Voting Board Members
27
Independent Board Members
27
Employees
7
Volunteers
719

Preparer

Firm
Altman Rogers & Co
Address
3000 C Street Suite 201, Anchorage, AK 99503
Preparer
Tom J Domagala CPA
Phone
9072742992
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in Beneficial Interest in Rasmuson Fund = -$260506

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

There are three types of custodial accounts:The registration accounts are membership fees that BSA charges to register with the National organization. We collect the money from the membership and pass it along to the National Council.The Unit accounts are depository accounts set up for the units' convenience, so that they can send leaders into the store to buy awards and other items; like a pre-paid charge account. The funds belong to the units and can be requested, by the unit committee, anytime.The Order of the Arrow Lodge is a service organization affiliated with the council and keeps its funds with the Council. Accounting is kept by the Lodge, but the Lodge is overseen by the Council.

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

To provide financial support for the organization's exempt purpose and maintenance of camp properties.

Part X : FIN48 Footnote

The Council is exempt from income taxes as a nonprofit corporation under Section 501(c)(3) of the Internal Revenue Code. However, the Council is not exempt from unrelated business income tax. No unrelated business income was generated for the year ended December 31, 2020. The Council adopted the provisions of FASB ASC 740-10-25 on January 1, 2009. Accordingly, no provision for income taxes has been recorded, and the implementation of ASC 740 had no impact on the Councils financial statements. With few exceptions, the Council is not subject to audit of its tax returns prior to 2017.

Part XII, Line 2D: Other expenses and losses per audited F/S

Net Assets Released from Restrictions $104188

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IRS990/Form990PartVIISectionAGrp/PersonNm6Curtiss Clifton
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IRS990/Form990PartVIISectionAGrp/PersonNm24Alexander Wong
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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.7$0.65$15.0$1.89$1.79$0.10
2023Detailed filing. Detailed filing data is available for this year.$14.7$0.34$14.3$2.27$1.83$0.44
2022Detailed filing. Detailed filing data is available for this year.$13.8$0.41$13.3$2.06$2.25$0.19
2021Detailed filing. Detailed filing data is available for this year.$16.6$0.33$16.2$1.86$1.68$0.19
2020Detailed filing. Detailed filing data is available for this year.$16.3$0.46$15.8$1.15$1.51$0.36
2019Detailed filing. Detailed filing data is available for this year.$15.3$0.17$15.1$2.60$2.07$0.53
2018Detailed filing. Detailed filing data is available for this year.$15.5$0.28$15.2$1.94$2.16$0.22
2017Detailed filing. Detailed filing data is available for this year.$15.2$0.24$15.0$1.83$2.47$0.64
2016Detailed filing. Detailed filing data is available for this year.$15.2$0.34$14.9$1.90$2.44$0.53
2015Detailed filing. Detailed filing data is available for this year.$15.2$0.24$15.0$1.86$2.69$0.83
2014Detailed filing. Detailed filing data is available for this year.$16.3$0.55$15.7$2.62$2.48$0.14
2013Summary only. Only limited summary data is available for this year.$15.7$0.27$15.4$2.59$2.61$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$0.44$15.7$2.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$0.36$16.5$2.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$0.34$17.7$2.60