Civic Intelligence

Cascade Pacific Council Boy Scouts

EIN 93-0386792 • 501(c)3 • Beaverton, OR

View Organization Page

Profile

To develop the self-starters, goal-getters, and leaders of tomorrow, making a positive impact on individuals and communities for generations, and to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

9700 SW Nimbus AveBeaverton, OR 97008

cpcbsa.org

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.10x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

18th percentile

-8.1%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

37th percentile

$212,213

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

23rd percentile

-1.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-4.6%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$43,336,700

Down $849,717 (-1.9%) from 2023

Liabilities

Up

$798,461

Up $37,122 (+4.9%) from 2023

Net Assets

Down

$42,538,239

Down $886,839 (-2.0%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin18th percentile

Revenue

Down

$8,244,245

Down $397,349 (-4.6%) from 2023

Expenses

Down

$8,913,056

Down $1,133,376 (-11%) from 2023

Net Income

Up

-$668,811

Up $736,027 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$60M$40M$20M$0Assets 2010: $27,567,503Liabilities 2010: $1,039,014Net Assets 2010: $26,528,4892010Assets 2011: $26,998,699Liabilities 2011: $1,101,354Net Assets 2011: $25,897,3452011Assets 2012: $28,191,318Liabilities 2012: $1,469,366Net Assets 2012: $26,721,9522012Assets 2013: $30,870,351Liabilities 2013: $1,104,902Net Assets 2013: $29,765,4492013Assets 2014: $31,018,304Liabilities 2014: $1,013,583Net Assets 2014: $30,004,7212014Assets 2015: $31,518,310Liabilities 2015: $1,395,237Net Assets 2015: $30,123,0732015Assets 2016: $33,250,431Liabilities 2016: $2,147,966Net Assets 2016: $31,102,4652016Assets 2017: $43,842,879Liabilities 2017: $826,460Net Assets 2017: $43,016,4192017Assets 2018: $44,357,035Liabilities 2018: $1,502,125Net Assets 2018: $42,854,9102018Assets 2019: $54,634,692Liabilities 2019: $3,658,848Net Assets 2019: $50,975,8442019Assets 2020: $56,140,749Liabilities 2020: $2,237,222Net Assets 2020: $53,903,5272020Assets 2021: $58,262,697Liabilities 2021: $11,142,538Net Assets 2021: $47,120,1592021Assets 2022: $44,902,341Liabilities 2022: $1,623,400Net Assets 2022: $43,278,9412022Assets 2023: $44,186,417Liabilities 2023: $761,339Net Assets 2023: $43,425,0782023Assets 2024: $43,336,700Liabilities 2024: $798,461Net Assets 2024: $42,538,2392024

Highlighted filing

2024

Assets$43,336,700
Liabilities$798,461
Net Assets$42,538,239
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$20M$10M$0-$10MExpenses 2010: $8,424,3482010Expenses 2011: $7,442,3312011Expenses 2012: $7,484,1822012Revenue 2013: $9,376,741Expenses 2013: $8,890,382Net Income 2013: $486,3592013Revenue 2014: $7,980,330Expenses 2014: $7,741,058Net Income 2014: $239,2722014Revenue 2015: $8,501,003Expenses 2015: $7,516,056Net Income 2015: $984,9472015Revenue 2016: $8,126,666Expenses 2016: $7,650,867Net Income 2016: $475,7992016Revenue 2017: $18,055,861Expenses 2017: $8,882,705Net Income 2017: $9,173,1562017Revenue 2018: $11,880,490Expenses 2018: $8,351,909Net Income 2018: $3,528,5812018Revenue 2019: $12,908,507Expenses 2019: $9,129,628Net Income 2019: $3,778,8792019Revenue 2020: $8,205,692Expenses 2020: $7,330,823Net Income 2020: $874,8692020Revenue 2021: $12,741,927Expenses 2021: $17,891,000Net Income 2021: -$5,149,0732021Revenue 2022: $8,927,786Expenses 2022: $8,311,784Net Income 2022: $616,0022022Revenue 2023: $8,641,594Expenses 2023: $10,046,432Net Income 2023: -$1,404,8382023Revenue 2024: $8,244,245Expenses 2024: $8,913,056Net Income 2024: -$668,8112024

Highlighted filing

2024

Revenue$8,244,245
Expenses$8,913,056
Net Income-$668,811
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,336,700
Liabilities
$798,461
Net assets
$42,538,239
Revenue
$8,244,245
Expenses
$8,913,056
Net income
-$668,811
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$43.3$0.80$42.5$8.24$8.91$0.67
2023Detailed filing. Detailed filing data is available for this year.$44.2$0.76$43.4$8.64$10.0$1.40
2022Detailed filing. Detailed filing data is available for this year.$44.9$1.62$43.3$8.93$8.31$0.62
2021Detailed filing. Detailed filing data is available for this year.$58.3$11.1$47.1$12.7$17.9$5.15
2020Detailed filing. Detailed filing data is available for this year.$56.1$2.24$53.9$8.21$7.33$0.87
2019Detailed filing. Detailed filing data is available for this year.$54.6$3.66$51.0$12.9$9.13$3.78
2018Detailed filing. Detailed filing data is available for this year.$44.4$1.50$42.9$11.9$8.35$3.53
2017Detailed filing. Detailed filing data is available for this year.$43.8$0.83$43.0$18.1$8.88$9.17
2016Detailed filing. Detailed filing data is available for this year.$33.3$2.15$31.1$8.13$7.65$0.48
2015Detailed filing. Detailed filing data is available for this year.$31.5$1.40$30.1$8.50$7.52$0.98
2014Detailed filing. Detailed filing data is available for this year.$31.0$1.01$30.0$7.98$7.74$0.24
2013Detailed filing. Detailed filing data is available for this year.$30.9$1.10$29.8$9.38$8.89$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$1.47$26.7$7.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$1.10$25.9$7.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$1.04$26.5$8.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$10,598,584
Mission and Program Overview

Mission

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law

To develop the self-starters, goal-getters, and leaders of tomorrow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,718,341$22,039,539▼ $678,802
Land, Buildings, and Equipment, Net$18,645,599$17,900,261▼ $745,338
Cash and Non-Interest-Bearing Accounts$776,987$553,130▼ $223,857
Savings and Temporary Cash Investments$46,705$536,087▲ $489,382
Pledges and Grants Receivable$126,704$308,609▲ $181,905
Inventories for Sale or Use$148,891$183,420▲ $34,529
Prepaid Expenses and Deferred Charges$173,522$181,544▲ $8,022
Accounts Receivable$22,184$41,104▲ $18,920
Total Assets$44,186,417$43,336,700▼ $849,717
Other Assets Total$1,527,484$1,593,006▲ $65,522
Liabilities
Deferred Revenue$269,119$391,213▲ $122,094
Escrow Account Liability$223,610$239,176▲ $15,566
Accounts Payable and Accrued Expenses$268,610$168,072▼ $100,538
Total Liabilities$761,339$798,461▲ $37,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,888,479$24,559,572▼ $2,328,907
Net Assets With Donor Restrictions$16,536,599$17,978,667▲ $1,442,068
Total Net Assets Fund Balance$43,425,078$42,538,239▼ $886,839
Total Liabilities and Net Assets / Fund Balance$44,186,417$43,336,700▼ $849,717

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,739,419$14,565,083$31,304,502
Equipment$889,555$4,622,877$5,512,432
Other Land Buildings$246,287-$246,287
Land$25,000-$25,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$21,245,294$610,348▲ $1,045,996$1,042,644$21,127,494
2023$19,018,256$306,294▲ $3,188,440$1,020,235$21,245,294
2022$24,080,164$13,513▼ $3,630,916$1,131,172$19,018,256
2021$33,590,650$1,327,255▲ $617,198$11,202,465$24,080,164
2020$31,311,201$1,015,788▲ $2,793,464$1,357,983$33,590,650
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary CarrollScout Executive / CEOFT$199,717$12,496$212,213
James S HillDirector of Support Services / CAOFT$148,546$10,155$158,701
Jason R MacphersonDevelopment DirectorFT$140,338$15,653$155,991
Michael EganChief Developer OfficerFT$138,756$4,323$143,079
Chris BartellMarketing DirectorFT$104,846$3,518$108,364

Board Members and Trustees

NameTitle
Kaleen DeatherageBoard Chair
Andrew DannerDirector
Benjamin BerryDirector
Jay N WiltDirector
Kathleen JordanDirector
M Dolly OlsonDirector
Marilyn LoyDirector
Mark HefnerDirector
Rebecca Pihl MehringerDirector
William DrewDirector
Brant HunsakerDirector as of 5/2024
Colleen LewyDirector as of 5/2024
John FosterDirector as of 5/2024
Jun TakeiDirector as of 5/2024
Tom WeselDirector as of 5/2024
Alistair FirminDirector Through 5/2024
Matthew HallerDirector Through 5/2024
Sho DozonoDirector Through 5/2024
Spencer YoungDirector Through 5/2024
John EpsteinTreasurer as of 5/2024
Carla SalazarTreasurer Through 5/2024
Revenue and Support

Revenue Composition

Contributions and Grants
$2,385,862
Program Service Revenue
$2,661,312
Investment Income
$1,478,810
Other Revenue
$1,718,261
All Other Contributions
$2,132,680
Change in Net Assets
$-668,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,215,866
Revenue Not Reported on Financial Statements
$28,379
Revenue Not Reported on Form 990
$-178,028
Total Revenue per Audited Statements
$8,037,838
Total Revenue per Form 990
$8,244,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,590,911
Salaries, Compensation, and Employee Benefits$4,229,991
Total Fundraising Expense$645,637
Grants and Similar Amounts Paid$66,654
Professional Fundraising Fees$25,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,303,017$409,437$349,236$3,061,690
Depreciation Depletion$1,297,851$1,920$1,237$1,301,008
Occupancy$965,655$38,232$30,471$1,034,358
Other Employee Benefits$293,134$73,810$39,720$406,664
Pension Plan Contributions$198,409$52,329$24,417$275,155
Payroll Taxes$191,442$53,848$28,979$274,269
Travel$188,036$26,752$15,497$230,285
Current Officers, Directors, Trustees, and Key Employees-$201,602$10,611$212,213
Office Expenses$170,529$2,024$13,784$186,337
Information Technology$133,137$896-$134,033
Payments to Affiliates-$122,414-$122,414
Fees for Services Other$107,811-$10,620$118,431
Fees for Services Accounting-$100,686-$100,686
Insurance$78,221$20,189$526$98,936
Grants to Domestic Individuals$66,654--$66,654
Other Expenses$44,213$12$51,080$51,080
Fees for Services Legal-$38,702-$38,702
Conferences and Meetings$26,262$11,000$212$37,474
Fees for Service Investment Mgmnt Fees-$28,379-$28,379
Fees for Services Professional Fundraising--$25,500$25,500
All Other Expenses$10,740$11,645$987$23,372
Advertising$21,956--$21,956
Total Functional Expenses$7,071,071$1,196,348$645,637$8,913,056

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,924,672
Total Expenses per Form 990$8,913,056
Expenses per Audited Statements$8,884,677
Expenses Not Reported on Form 990$39,995
Expenses Not Reported on Financial Statements$28,379
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$197,406
Fundraising Direct Expenses$111,659
Professional Fundraising Fees$25,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clays$245,860$112,242$15,921$96,321
Roundup$118,500$54,099$438$53,661
Total Events$432,406$197,406$111,659$85,747
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Management duties delegated
No

Governance Explanations

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

“The form 990 will be reviewed by the treasurer and audit committee, a sub-committee of the finance committee, prior to filing. The members are primarily accountants and tax preparers in their own careers. A discussion of recommendations or clarifications may occur if necessary. At a later date, the treasurer of the board of directors will lead the audit committee in reviewing the 990 with the board of directors.”

Form 990, Part VI, Section B, Line 12C

“The scout executive, manager and board members are involved with any determinations and review of any conflicts.”

Form 990, Part VI, Section B, Line 15

“The council compensation committee of key board members and council treasurer meet annually to review and approve compensation for all employees. Salary and benefits are derived from bsa national council guidelines, and the local council also compares to national salary and benefits study reports from a third-party provider.”

Form 990, Part VI, Section C, Line 19

“Audited financial statements and the annual return are available to the public at the office of the cascade pacific council boy scouts.”

Filing and Contact Details

Filer

Filer Name
Cascade Pacific Council Boy Scouts
EIN
93-0386792
Phone
5032255756
Address
9700 SW NIMBUS AVE, BEAVERTON, OR 97008
Doing Business As
Cpc of Scouting America

Signing Officer

Name
Gary Carroll
Title
CEO
Phone
5032255756
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Carroll
Formed
1916
Legal Domicile
Or
Voting Board Members
16
Independent Board Members
16
Employees
254
Volunteers
5,179

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204
Preparer
Ross Lockwood
Phone
5032210336
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART IV, LINE 2B:

“The custodial accounts represent money deposited with the council designated for various troops under the council's jurisdiction, and therefore is recorded as a liability to those troops.”

PART X, LINE 2:

“The council is a tax-exempt organization and is not subject to federal or state income taxes, except for unrelated business income, in accordance with section 501(c)(3) of the internal revenue code. In addition, the council qualified for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation. Unrelated business income tax, if any, is insignificant and no tax provision has been made in the accompanying financial statements. The council applies the provisions of the fasb asc no. 740-10, income taxes, relating to accounting for uncertain tax and recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The council recognizes interest and penalties related to income tax matters in income taxes. The council had no unrecognized tax benefits as of december 31, 2024 or 2023 and, accordingly, no interest or penalties have been accrued for the years then ended. The council files an exempt organization return and an unrelated business income tax return in the u.s. Federal jurisdiction and with the oregon charities division and oregon department of revenue.”

Raw XML AppendixShowing 400 of 813 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm4ANDREW DANNER
IRS990/Form990PartVIISectionAGrp/PersonNm5SHO DOZONO
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IRS990/Form990PartVIISectionAGrp/PersonNm18TOM WESEL
IRS990/Form990PartVIISectionAGrp/PersonNm19JAY N WILT
IRS990/Form990PartVIISectionAGrp/PersonNm20SPENCER YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm21GARY CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm22JAMES S HILL
IRS990/Form990PartVIISectionAGrp/PersonNm23MICHAEL EGAN
IRS990/Form990PartVIISectionAGrp/PersonNm24CHRIS BARTELL
IRS990/Form990PartVIISectionAGrp/PersonNm25JASON R MACPHERSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR AS OF 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt21SCOUT EXECUTIVE / CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF SUPPORT SERVICES / CAO
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF DEVELOPER OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24MARKETING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DEVELOPMENT DIRECTOR
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP THE SELF-STARTERS, GOAL-GETTERS, AND LEADERS OF TOMORROW, MAKING A POSITIVE IMPACT ON INDIVIDUALS AND COMMUNITIES FOR GENERATIONS, AND TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2RECOGNITION AND AWARDS
IRS990/OtherExpensesGrp/Desc3UNCOLLECTIBLE DEBTS
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