Civic Intelligence

Boy Scouts of America

EIN 94-1156483 • 501(c)3 • Foster City, CA

Profile

The mission of the Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the scout oath and law. Pacific Skyline Council, BSA serves youth from Daly City, South San Francisco, and Brisbane in the north to Mountain View, Los Altos, and Los Altos Hills in the south, and from the Bay to the Ocean on the Peninsula in the San Francisco Bay area of California. The Council has service center offices in Foster City and Palo Alto, California. The Council operates three camping facilities including Boulder Creek Scout Reservation and Cutter Scout Reservation in the Prime Coastal Redwoods of the Santa Cruz Mountains in the High Sierra. The Council operates Camp Oljato each summer on the shores of the Huntington Lake. Annually, over 8,500 young people participate in Cub Scouting, Boy Scouting, Co-ed Venturing, and Co-ed Exploring programs in the Council. They are guided and inspired by 2,500 volunteers.

Refreshing map…

1150 Chess DriveFoster City, CA 94404

www.pacsky.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.12x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$267,297

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

38th percentile

0.9%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-8.3%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$11,991,754

Up $106,253 (+0.9%) from 2023

Liabilities

Down

$408,114

Down $76,390 (-16%) from 2023

Net Assets

Up

$11,583,640

Up $182,643 (+1.6%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin53rd percentile

Revenue

Down

$3,473,401

Down $312,845 (-8.3%) from 2023

Expenses

Up

$3,275,414

Up $187,758 (+6.1%) from 2023

Net Income

Down

$197,987

Down $500,603 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$15M$10M$5.0M$0Assets 2010: $8,773,582Liabilities 2010: $235,345Net Assets 2010: $8,538,2372010Assets 2011: $8,599,035Liabilities 2011: $207,385Net Assets 2011: $8,391,6502011Assets 2012: $8,939,896Liabilities 2012: $299,086Net Assets 2012: $8,640,8102012Assets 2013: $9,888,219Liabilities 2013: $349,908Net Assets 2013: $9,538,3112013Assets 2014: $9,560,770Liabilities 2014: $268,854Net Assets 2014: $9,291,9162014Assets 2015: $9,080,463Liabilities 2015: $404,816Net Assets 2015: $8,675,6472015Assets 2016: $9,182,126Liabilities 2016: $515,184Net Assets 2016: $8,666,9422016Assets 2017: $10,030,373Liabilities 2017: $390,734Net Assets 2017: $9,639,6392017Assets 2018: $9,690,293Liabilities 2018: $423,661Net Assets 2018: $9,266,6322018Assets 2019: $10,234,293Liabilities 2019: $361,277Net Assets 2019: $9,873,0162019Assets 2020: $10,273,636Liabilities 2020: $208,012Net Assets 2020: $10,065,6242020Assets 2021: $13,009,823Liabilities 2021: $3,193,411Net Assets 2021: $9,816,4122021Assets 2022: $11,293,556Liabilities 2022: $497,232Net Assets 2022: $10,796,3242022Assets 2023: $11,885,501Liabilities 2023: $484,504Net Assets 2023: $11,400,9972023Assets 2024: $11,991,754Liabilities 2024: $408,114Net Assets 2024: $11,583,6402024

Highlighted filing

2024

Assets$11,991,754
Liabilities$408,114
Net Assets$11,583,640
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,686,3032010Expenses 2011: $2,580,7042011Expenses 2012: $2,583,9092012Revenue 2013: $3,391,308Expenses 2013: $2,835,979Net Income 2013: $555,3292013Revenue 2014: $2,571,731Expenses 2014: $2,907,419Net Income 2014: -$335,6882014Revenue 2015: $2,514,052Expenses 2015: $3,031,514Net Income 2015: -$517,4622015Revenue 2016: $2,453,548Expenses 2016: $2,649,381Net Income 2016: -$195,8332016Revenue 2017: $3,152,699Expenses 2017: $3,100,427Net Income 2017: $52,2722017Revenue 2018: $2,779,004Expenses 2018: $2,799,434Net Income 2018: -$20,4302018Revenue 2019: $3,733,828Expenses 2019: $2,908,001Net Income 2019: $825,8272019Revenue 2020: $2,019,338Expenses 2020: $2,247,703Net Income 2020: -$228,3652020Revenue 2021: $4,894,226Expenses 2021: $2,164,829Net Income 2021: $2,729,3972021Revenue 2022: $4,122,837Expenses 2022: $2,560,088Net Income 2022: $1,562,7492022Revenue 2023: $3,786,246Expenses 2023: $3,087,656Net Income 2023: $698,5902023Revenue 2024: $3,473,401Expenses 2024: $3,275,414Net Income 2024: $197,9872024

Highlighted filing

2024

Revenue$3,473,401
Expenses$3,275,414
Net Income$197,987
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$11,991,754
Liabilities
$408,114
Net assets
$11,583,640
Revenue
$3,473,401
Expenses
$3,275,414
Net income
$197,987
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$0.41$11.6$3.47$3.28$0.20
2023Summary only. Only limited summary data is available for this year.$11.9$0.48$11.4$3.79$3.09$0.70
2022Summary only. Only limited summary data is available for this year.$11.3$0.50$10.8$4.12$2.56$1.56
2021Summary only. Only limited summary data is available for this year.$13.0$3.19$9.82$4.89$2.16$2.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.21$10.1$2.02$2.25$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$0.36$9.87$3.73$2.91$0.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.69$0.42$9.27$2.78$2.80$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$0.39$9.64$3.15$3.10$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.18$0.52$8.67$2.45$2.65$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.08$0.40$8.68$2.51$3.03$0.52
2014Detailed filing. Detailed filing data is available for this year.$9.56$0.27$9.29$2.57$2.91$0.34
2013Detailed filing. Detailed filing data is available for this year.$9.89$0.35$9.54$3.39$2.84$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.94$0.30$8.64$2.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.60$0.21$8.39$2.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.77$0.24$8.54$2.69
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$2,919,040
Mission and Program Overview

Mission

The mission of the Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the scout oath and law. Pacific Skyline Council, BSA serves youth from Daly City, South San Francisco, and Brisbane in the north to Mountain View, Los Altos, and Los Altos Hills in the south, and from the Bay to the Ocean on the Peninsula in the San Francisco Bay area of California. The Council has service center offices in Foster City and Palo Alto, California. The Council operates three camping facilities including Boulder Creek Scout Reservation and Cutter Scout Reservation in the Prime Coastal Redwoods of the Santa Cruz Mountains in the High Sierra. The Council operates Camp Oljato each summer on the shores of the Huntington Lake. Annually, over 8,500 young people participate in Cub Scouting, Boy Scouting, Co-ed Venturing, and Co-ed Exploring programs in the Council. They are guided and inspired by 2,500 volunteers.

To prepare young people to make ethical choices by encouraging the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,993,836$3,902,613▼ $91,223
Investments in Publicly Traded Securities$3,683,795$3,812,683▲ $128,888
Investments Other Securities$607,217$617,788▲ $10,571
Cash and Non-Interest-Bearing Accounts$531,112$511,713▼ $19,399
Inventories for Sale or Use$138,338$176,404▲ $38,066
Prepaid Expenses and Deferred Charges$40,660$69,405▲ $28,745
Pledges and Grants Receivable$46,138$48,182▲ $2,044
Accounts Receivable$31,367$35,338▲ $3,971
Savings and Temporary Cash Investments$8,000$8,000→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Total Assets$9,080,463$9,182,126▲ $101,663
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$8,084$185,105▲ $177,021
Accounts Payable and Accrued Expenses$201,633$149,985▼ $51,648
Mortgage Notes Payable Secured by Investment Property$75,000$100,000▲ $25,000
Escrow Account Liability$120,099$80,094▼ $40,005
Other Liabilities$0$0→ $0
Total Liabilities$404,816$515,184▲ $110,368
Net Assets / Fund Balance
Unrestricted Net Assets$7,285,945$7,189,457▼ $96,488
Permanently Rstr Net Assets$1,126,577$1,172,251▲ $45,674
Temporarily Rstr Net Assets$263,125$305,234▲ $42,109
Total Net Assets Fund Balance$8,675,647$8,666,942▼ $8,705
Total Liabilities and Net Assets / Fund Balance$9,080,463$9,182,126▲ $101,663

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,053,310$1,491,583$3,544,893
Land$1,213,532-$1,213,532
Other Land Buildings$371,908$526,664$898,572
Equipment$228,020$448,430$676,450
Leasehold Improvements$35,843$48,331$84,174
Other Securities$617,788--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$4,951,733$31,883▲ $116,377$38,142$5,061,851
2015$5,176,543$25,471▼ $216,964$33,317$4,951,733
2014$5,252,672$53,573▼ $22,971$108,246$5,175,028
2013$4,979,341$45,024▲ $261,544$33,237$5,252,672
2012$4,828,536$-26,346▲ $234,366$49,199$4,979,341
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian CurtisScout ExecutiveFT$182,232$25,000$207,232

Board Members and Trustees

NameTitle
Hank ScherfArea 3 President
William BalsonCouncil President
Garth PicketPast Council President
Hopkins CarleyPast Council President
David OlsonVice President
Don EatonVice President
Judd StiffVice President
Ken SilerVice President
Larry R ChristensonVice President
Laurie McLellanVice President
Lee KennaVice President
Martha BowdenVice President
Pam SwainVice President
Tim McHenryVice President
A Calvin LawsDirector
Albert NelsonDirector
Celisa K DateDirector
Clint TakeshitaDirector
Curt WeilDirector
Curtis FirestoneDirector
David ElderDirector
David MiuraDirector
David Van WartDirector
Howard PearsonDirector
Irvin Holmes JrDirector
Jim PooleyDirector
Jose SoleraDirector
Josh GillilandDirector
Judie GeeDirector
Karl GoekingDirector
Kevin ClayDirector
Kurt JohnsonDirector
Mark BerrymanDirector
Mark Matthews SrDirector
Mike MarzanoDirector
Robert SmithDirector
Sandy NallDirector
Scott HarmonDirector
Sean KellyDirector
Ted MarcopulosDirector
William W Stark JrDirector
Chris MorrisonCouncil Commissioner
Jay PatelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$879,007
Program Service Revenue
$882,575
Investment Income
$226,268
Other Revenue
$465,698
All Other Contributions
$845,632
Change in Net Assets
$-195,833

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,453,548
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$232,542
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,686,090
Total Revenue per Form 990
$2,453,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,405,646
Other Expenses$1,217,574
Total Fundraising Expense$162,484
Grants and Similar Amounts Paid$26,161
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$820,966$27,397$41,363$889,726
Occupancy$193,972$10,880$14,489$219,341
Depreciation Depletion$199,716$3,433$4,621$207,770
Current Officers, Directors, Trustees, and Key Employees$160,146$11,328$10,758$182,232
Other Employee Benefits$158,321$8,586$11,556$178,463
Payroll Taxes$139,103$6,872$9,250$155,225
Fees for Services Other$50,041$90,370$2,757$143,168
Insurance$88,756$2,744$3,694$95,194
Travel$81,945$3,157$4,323$89,425
Office Expenses$53,536$2,015$5,076$60,627
All Other Expenses$40,207$2,321$4,313$46,841
Payments to Affiliates$30,305$0$0$30,305
Other Expenses$28,232$275$370$28,877
Grants to Domestic Individuals$26,161--$26,161
Conferences and Meetings$13,653$546$1,335$15,534
Interest$1,932$117$157$2,206
Total Functional Expenses$2,315,807$171,090$162,484$2,649,381

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,782,581
Expenses per Audited Statements$2,649,381
Total Expenses per Form 990$2,649,381
Expenses Not Reported on Form 990$133,200
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$218,412
Fundraising Direct Expenses$61,641
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Distinguished Citizens$217,452$217,452$38$217,414
Council Gala$33,691$960$4,644$-3,684
Total Events$251,143$218,412$61,642$156,770
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$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 is reviewed by the Audit Committee and approved at an appropriate Executive Board meeting.”

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

“Staff and members of the Executive Board annually sign a document that states they will adhere to the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“A compensation and benefits committee meets regularly to review all compensation and benefits for all paid staff members.”

Form 990, Part VI, Section C, Line 19

“Financial and Governing documents are made available upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
Pacific Skyline Council Boy Scouts of America
EIN
94-1156483
Phone
6503415633
Address
1150 CHESS DRIVE, FOSTER CITY, CA 94404

Signing Officer

Name
Brian Curtis
Title
Scout Executive
Phone
6503415633
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Curtis
Formed
1994
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
107
Volunteers
2,759

Preparer

Firm
EASY OFFICE dba JITASA
Address
1750 W FRONT STREET, SUITE 200, BOISE, ID 83702
Preparer
Mary Soper
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Reclassified Net Assets.”

Financial Statement Notes

Schedule D, Part IV, Line 2B

“Custodial funds payable are accounts established for assets received by the Council on behalf of other organizations associated with the Council. Funds are either held or disbursed based upon instructions from the associated organizations.”

Schedule D, Part V, Line 4

“The intended used of the endowment funds is for the Organization's program support and operational resources.”

Schedule D, Part X, Line 2

“The council evaluated its uncertain tax positions and will recognize a loss contingency when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgement with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position for all uncertain tax positions in the aggregate could differ from the amount recognized. As of December 31, 2016, management did not identify any uncertain tax positions.”

Raw XML AppendixShowing 400 of 1,007 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0201633
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IRS990/AccountsReceivableGrp/BOYAmt031367
IRS990/AccountsReceivableGrp/EOYAmt035338
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To prepare young people to make ethical choices by encouraging the values of the scout oath and law.
IRS990/AdvertisingGrp/FundraisingAmt00
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IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0845632
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IRS990/AllOtherExpensesGrp/TotalAmt046841
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IRS990/BooksInCareOfDetail/PhoneNum02082884777
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01750 W FRONT STREET
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boise
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ConservationEasementsInd00
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IRS990/CostOfGoodsSoldAmt0403851
IRS990/CreditCounselingInd01
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IRS990/CYContributionsGrantsAmt0879007
IRS990/CYGrantsAndSimilarPaidAmt026161
IRS990/CYInvestmentIncomeAmt0226268
IRS990/CYOtherExpensesAmt01217574
IRS990/CYOtherRevenueAmt0465698
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02453548
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Desc0Pacific Skyline Council, Boy Scouts of America, (the "Council") promotes character and leadership service to the community in young men and women through its many scouting activities and programs such as Tiger Cubs and Cub Scouts, Boy Scouting, Varsity Scouting, and Venturing. The Council operates within the territory covered by the charter from the National Council of Boy Scouts of America and in accordance with the Congressional Program. The Council operates in San Mateo County and Northern Santa Clara County and has three camping facilities: Cutter Scout Reservation, Boulder Creek, and Camp Oljato.
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IRS990/ExpenseAmt02315807
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IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt0644
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
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IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt00
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