Civic Intelligence

Boy Scouts of America Council 27 Sequoia

990 • Fiscal year 2019 • EIN 94-1156255

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

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

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

10th percentile

-21%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

68th percentile

$239,426

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

24th percentile

-2.4%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets26th percentile

Assets

Down

$11,909,212

Down $287,025 (-2.4%) from 2018

Net Assets

Down

$11,364,533

Down $380,057 (-3.2%) from 2018

Liabilities

Up

$544,679

Up $93,032 (+21%) from 2018

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin10th percentile

Revenue

Up

$2,925,357

Up $302,595 (+12%) from 2018

Expenses

Up

$3,543,099

Up $501,859 (+17%) from 2018

Net Income

Down

-$617,742

Down $199,264 (-48%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth24th 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

2019

Assets$11,909,212
Liabilities$544,679
Net Assets$11,364,533
Open 2019 Filing

Operations Trend

Revenue Growth69th 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

2019

Revenue$2,925,357
Expenses$3,543,099
Net Income-$617,742
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$3,029,498
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$9,307,660$9,091,488▼ $216,172
Pledges and Grants Receivable$2,352,319$2,257,430▼ $94,889
Inventories for Sale or Use$171,080$217,555▲ $46,475
Cash and Non-Interest-Bearing Accounts$95,953$215,342▲ $119,389
Accounts Receivable$93,958$100,507▲ $6,549
Prepaid Expenses and Deferred Charges$175,267$26,890▼ $148,377
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$12,196,237$11,909,212▼ $287,025
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$115,724$209,553▲ $93,829
Other Liabilities$168,664$182,688▲ $14,024
Mortgage Notes Payable Secured by Investment Property$167,259$152,438▼ $14,821
Total Liabilities$451,647$544,679▲ $93,032
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,788,169$10,839,754▲ $6,051,585
Net Assets With Donor Restrictions$6,956,421$524,779▼ $6,431,642
Total Net Assets Fund Balance$11,744,590$11,364,533▼ $380,057
Total Liabilities and Net Assets / Fund Balance$12,196,237$11,909,212▼ $287,025

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,662,021$1,993,942$8,655,963
Other Land Buildings$707,973$1,085,419$1,793,392
Leasehold Improvements$633,842$606,760$1,240,602
Land$1,050,892-$1,050,892
Equipment$36,760$151,873$188,633
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John RichersCEO/scout ExecutiveFT$229,265$10,161$239,426

Board Members and Trustees

NameTitle
Ben KimballDistrict Chair
Patrick TurnerDistrict Chair
Steven Von FlueDistrict Chair
William EnnsDistrict Chair
Richard EganPresident
Dan MaxfieldVice President
David GilmoreVice President
Jan PerkinsVice President
Jim MaxwellVice President
Todd DunningVice President
Tony RatkusVice President
Allen IshidaExecutive Board
Corey JacksonExecutive Board
David HernandezExecutive Board
Fr Gregory BeaumontExecutive Board
Fritz GlaserExecutive Board
Gary AmonExecutive Board
Gerald LylesExecutive Board
Janet SharpExecutive Board
John MarshallExecutive Board
Karl NoyesExecutive Board
Mark MillettExecutive Board
Mark PeruchExecutive Board
Marty ZeebExecutive Board
Mattie MendezExecutive Board
Michael MillerExecutive Board
Reid EverettExecutive Board
Rick HutchinsonExecutive Board
Ryan PerkinsExecutive Board
John RichersCEO
Dr Tim BroxCommissioner
Richard SchneiderCommissioner
David KinrossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$864,214
Program Service Revenue
$1,825,072
Investment Income
$77,071
Other Revenue
$159,000
All Other Contributions
$864,214
Change in Net Assets
$-617,742

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
Other Non Cash Contri Table1$39,804Cost Value
Food Inventory7$29,690Cost Value
Other Non Cash Contri Table2$8,000Cost Value
Other Non Cash Contri Table1$5,000Cost Value
Other Non Cash Contri Table1$3,000Cost Value
Total Noncash Contributions12$85,494-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,162,926
Salaries, Compensation, and Employee Benefits$1,359,451
Total Fundraising Expense$102,148
Grants and Similar Amounts Paid$20,722
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$805,686$9,232$24,338$839,256
Depreciation Depletion$404,987$4,640$12,234$421,861
Occupancy$240,843$2,760$7,275$250,878
Current Officers, Directors, Trustees, and Key Employees$229,849$2,634$6,943$239,426
Payroll Taxes$134,734$1,544$4,070$140,348
Other Employee Benefits$106,438$1,220$3,215$110,873
Insurance$101,988$1,169$3,081$106,238
Travel$77,819$892$2,350$81,061
Pension Plan Contributions$28,366$325$857$29,548
Fees for Services Legal$26,510$304$801$27,615
Payments to Affiliates$26,499$304$800$27,603
Other Expenses$23,272$267$703$24,242
All Other Expenses$21,543$247$651$22,441
Grants to Domestic Individuals$20,722--$20,722
Fees for Services Accounting$18,240$209$551$19,000
Office Expenses$17,966$206$543$18,715
Conferences and Meetings$17,188$197$519$17,904
Interest$9,122$104$276$9,502
Total Functional Expenses$3,402,203$38,748$102,148$3,543,099
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$195,394
Fundraising Direct Expenses$54,826
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Good Scout Award Banquets$144,838$144,838-$144,838
Golf Tournaments$50,556$50,556$1,584$48,972
Total Events$195,394$195,394$54,826$140,568
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$153,394
Camp Deposits$29,294
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
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
Michael Marchese
Title
CEO/scout Executive
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
33
Independent Board Members
33
Employees
111
Volunteers
916

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

“Transfer of funds for use in operations = $38139”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Transfers = $199546”

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 881 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

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,909,212
Liabilities
$544,679
Net assets
$11,364,533
Revenue
$2,925,357
Expenses
$3,543,099
Net income
-$617,742
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