Civic Intelligence

Boy Scouts of America Council 27 Sequoia

990 • Fiscal year 2018 • EIN 94-1156255

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

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.17x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

12th percentile

-16%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$247,794

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

26th percentile

-3.3%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

4th percentile

-52%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$12,196,237

Down $418,668 (-3.3%) from 2017

Net Assets

Down

$11,744,590

Down $346,528 (-2.9%) from 2017

Liabilities

Down

$451,647

Down $72,140 (-14%) from 2017

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin12th percentile

Revenue

Down

$2,622,762

Down $2,850,782 (-52%) from 2017

Expenses

Down

$3,041,240

Down $243,049 (-7.4%) from 2017

Net Income

Down

-$418,478

Down $2,607,733 (-119%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$15M$10M$5.0M$0Assets 2011: $6,534,196Liabilities 2011: $401,205Net Assets 2011: $6,132,9912011Assets 2012: $7,085,805Liabilities 2012: $526,125Net Assets 2012: $6,559,6802012Assets 2013: $7,138,402Liabilities 2013: $449,863Net Assets 2013: $6,688,5392013Assets 2014: $8,610,369Liabilities 2014: $538,396Net Assets 2014: $8,071,9732014Assets 2015: $8,775,823Liabilities 2015: $413,670Net Assets 2015: $8,362,1532015Assets 2016: $10,874,082Liabilities 2016: $695,878Net Assets 2016: $10,178,2042016Assets 2017: $12,614,905Liabilities 2017: $523,787Net Assets 2017: $12,091,1182017Assets 2018: $12,196,237Liabilities 2018: $451,647Net Assets 2018: $11,744,5902018Assets 2019: $11,909,212Liabilities 2019: $544,679Net Assets 2019: $11,364,5332019Assets 2021: $11,483,616Liabilities 2021: $2,341,298Net Assets 2021: $9,142,3182021Assets 2022: $12,348,338Liabilities 2022: $979,770Net Assets 2022: $11,368,5682022Assets 2023: $12,336,703Liabilities 2023: $820,166Net Assets 2023: $11,516,5372023Assets 2024: $12,343,707Liabilities 2024: $812,627Net Assets 2024: $11,531,0802024

Highlighted filing

2018

Assets$12,196,237
Liabilities$451,647
Net Assets$11,744,590
Open 2018 Filing

Operations Trend

Revenue Growth4th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,465,664Expenses 2011: $2,997,387Net Income 2011: $2,468,2772011Revenue 2012: $3,443,033Expenses 2012: $3,106,286Net Income 2012: $336,7472012Revenue 2013: $3,027,556Expenses 2013: $3,015,210Net Income 2013: $12,3462013Revenue 2014: $4,191,250Expenses 2014: $2,903,856Net Income 2014: $1,287,3942014Revenue 2015: $3,266,234Expenses 2015: $3,057,482Net Income 2015: $208,7522015Revenue 2016: $3,182,431Expenses 2016: $2,889,228Net Income 2016: $293,2032016Revenue 2017: $5,473,544Expenses 2017: $3,284,289Net Income 2017: $2,189,2552017Revenue 2018: $2,622,762Expenses 2018: $3,041,240Net Income 2018: -$418,4782018Revenue 2019: $2,925,357Expenses 2019: $3,543,099Net Income 2019: -$617,7422019Revenue 2021: $2,082,219Expenses 2021: $2,335,665Net Income 2021: -$253,4462021Revenue 2022: $5,742,001Expenses 2022: $3,344,050Net Income 2022: $2,397,9512022Revenue 2023: $3,023,422Expenses 2023: $3,000,572Net Income 2023: $22,8502023Revenue 2024: $2,844,037Expenses 2024: $2,859,730Net Income 2024: -$15,6932024

Highlighted filing

2018

Revenue$2,622,762
Expenses$3,041,240
Net Income-$418,478
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
$2,704,648
Mission and Program Overview

Mission

Education & Training

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,402,564$9,307,660▼ $94,904
Pledges and Grants Receivable$2,318,220$2,352,319▲ $34,099
Prepaid Expenses and Deferred Charges$164,070$175,267▲ $11,197
Inventories for Sale or Use$178,582$171,080▼ $7,502
Cash and Non-Interest-Bearing Accounts$456,034$95,953▼ $360,081
Accounts Receivable$95,435$93,958▼ $1,477
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$12,614,905$12,196,237▼ $418,668
Other Assets Total-$0-
Liabilities
Other Liabilities$178,093$168,664▼ $9,429
Mortgage Notes Payable Secured by Investment Property$183,965$167,259▼ $16,706
Accounts Payable and Accrued Expenses$161,729$115,724▼ $46,005
Total Liabilities$523,787$451,647▼ $72,140
Net Assets / Fund Balance
Temporarily Rstr Net Assets$7,901,736$6,956,421▼ $945,315
Unrestricted Net Assets$4,189,382$4,788,169▲ $598,787
Total Net Assets Fund Balance$12,091,118$11,744,590▼ $346,528
Total Liabilities and Net Assets / Fund Balance$12,614,905$12,196,237▼ $418,668

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,886,465$1,331,437$8,217,902
Leasehold Improvements$869,261$1,270,577$2,139,838
Other Land Buildings$479,950$646,532$1,126,482
Land$1,050,892-$1,050,892
Equipment$21,092$167,542$188,634
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John RichersCEO/scout ExecutiveFT$216,596$31,198$247,794

Board Members and Trustees

NameTitle
Ben KimballDistrict Chair
Bill EnnsDistrict Chair
Patrick TurnerDistrict Chair
Steve Von FlueDistrict Chair
Richard EganPresident
Mattie MendezVice Chair
Chuck EricksonVice President
David GilmoreVice President
Jan PerkinsVice President
Todd DunningVice President
Tony RatkusVice President
Fr Gregory BeaumontExecutive Board
Fritz GlaserExecutive Board
Gary AmonExecutive Board
Gerald LylesExecutive Board
Janet SharpExecutive Board
Karl NoyesExecutive Board
Lora ScottExecutive Board
Mark MillettExecutive Board
Mark PeruchExecutive Board
Michael MillerExecutive Board
Reid EverettExecutive Board
Ryan WeaverExecutive Board
John RichersCEO
Dr Tim BroxCommissioner
Richard SchneiderCommissioner
David KinrossTreasurer
Curtis RindlisbacherVice Preside
Dan MaxfieldVice Preside
Jeff BoswellVice Preside
Jim MaxwellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$505,711
Program Service Revenue
$2,001,038
Investment Income
$0
Other Revenue
$116,013
All Other Contributions
$505,711
Change in Net Assets
$-418,478

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory12$36,274Cost Value
Other Non Cash Contri Table1$10,000Cost Value
Other Non Cash Contri Table1$8,500Cost Value
Total Noncash Contributions14$54,774-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,513,939
Salaries, Compensation, and Employee Benefits$1,506,355
Total Fundraising Expense$87,587
Grants and Similar Amounts Paid$20,946
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$939,123$10,761$28,369$978,253
Depreciation Depletion$263,156$3,015$7,950$274,121
Current Officers, Directors, Trustees, and Key Employees$237,882$2,726$7,186$247,794
Occupancy$201,163$2,305$6,077$209,545
Payroll Taxes$138,564$1,588$4,185$144,337
Insurance$110,025$1,261$3,323$114,609
Other Employee Benefits$93,906$1,076$2,837$97,819
Travel$85,241$977$2,575$88,793
Pension Plan Contributions$36,626$420$1,106$38,152
Other Expenses$35,311$405$1,066$36,782
All Other Expenses$27,519$315$831$28,665
Conferences and Meetings$24,455$280$739$25,474
Interest$23,544$270$711$24,525
Payments to Affiliates$22,241$255$672$23,168
Grants to Domestic Individuals$20,946--$20,946
Fees for Services Legal$13,698$157$414$14,269
Office Expenses$13,506$155$408$14,069
Fees for Services Accounting$12,768$146$386$13,300
Total Functional Expenses$2,920,429$33,224$87,587$3,041,240
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,112
Fundraising Direct Expenses$27,727
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Good Scout Award Banquets$71,669$71,669-$71,669
Golf Tournaments$41,443$41,443-$41,443
Total Events$113,112$113,112$27,727$85,385
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Custodian Accts Held for Sub Units$127,972
Camp Deposits$40,692
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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 and key employees are required to fill in a conflict of interest statement. The statement is kept on file.”

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

“The executive director's compensation is based on the size of the council and is comparative to other councils of the same size. Raises are at the discretion of the board of directors.”

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 information. He then proposes raise amounts for all staff, including key employees. The compensation amounts are given to the board of directors for review and approval.”

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
EIN
94-1156255
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
1965
Legal Domicile
CA
Voting Board Members
31
Independent Board Members
31
Employees
121
Volunteers
2,500

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

“Transfer of funds for use in operations = -$84448”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Transfers = $156398”

Financial Statement Notes

Part X : FIN48 Footnote

“The Council adopted the provisions of FASB ASC 740-10-25 (formerly FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes ["FIN 48"]) on January 1, 2009. Under FIN 48, an organization must recognize the tax benefit associated with tax taken for tax return purposes when it is more likely than not the position will be sustained. The implementation of FIN 48 had no impact on the Council's financial statements. The Council does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. No interest or penalties were accrued as of the yearend, as a result of the adoption of the ASC. For the current yearend, there were no interest or penalties recorded or included in its financial statements.”

Raw XML AppendixShowing 400 of 871 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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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$12,196,237
Liabilities
$451,647
Net assets
$11,744,590
Revenue
$2,622,762
Expenses
$3,041,240
Net income
-$418,478
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.3$0.81$11.5$2.84$2.86$0.02
2023Detailed filing. Detailed filing data is available for this year.$12.3$0.82$11.5$3.02$3.00$0.02
2022Detailed filing. Detailed filing data is available for this year.$12.3$0.98$11.4$5.74$3.34$2.40
2021Detailed filing. Detailed filing data is available for this year.$11.5$2.34$9.14$2.08$2.34$0.25
2019Detailed filing. Detailed filing data is available for this year.$11.9$0.54$11.4$2.93$3.54$0.62
2018Detailed filing. Detailed filing data is available for this year.$12.2$0.45$11.7$2.62$3.04$0.42
2017Detailed filing. Detailed filing data is available for this year.$12.6$0.52$12.1$5.47$3.28$2.19
2016Summary only. Only limited summary data is available for this year.$10.9$0.70$10.2$3.18$2.89$0.29
2015Detailed filing. Detailed filing data is available for this year.$8.78$0.41$8.36$3.27$3.06$0.21
2014Summary only. Only limited summary data is available for this year.$8.61$0.54$8.07$4.19$2.90$1.29
2013Summary only. Only limited summary data is available for this year.$7.14$0.45$6.69$3.03$3.02$0.01
2012Summary only. Only limited summary data is available for this year.$7.09$0.53$6.56$3.44$3.11$0.34
2011Summary only. Only limited summary data is available for this year.$6.53$0.40$6.13$5.47$3.00$2.47