Civic Intelligence

Greater Yosemite Council Boy Scouts of America

990 • Fiscal year 2013 • EIN 94-1186155

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 10, 2014

Organization ProfileWWW.YOSEMITESCOUTING.ORG
4031 Technology Drive95356

(209) 545-6320

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

40th percentile

0.13x

Higher debt load relative to revenue than 40% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$120,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

59th percentile

5.2%

Faster asset growth than 59% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

88th percentile

53%

Faster revenue growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$9,018,176

Up $447,686 (+5.2%) from 2012

Net Assets

Up

$8,806,941

Up $464,639 (+5.6%) from 2012

Liabilities

Down

$211,235

Down $16,953 (-7.4%) from 2012

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin71st percentile

Revenue

Up

$1,660,448

Up $577,860 (+53%) from 2012

Expenses

Up

$1,442,016

Up $161,336 (+13%) from 2012

Net Income

Up

$218,432

Up $416,524 (+210%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$15M$10M$5.0M$0Assets 2011: $7,419,236Liabilities 2011: $157,022Net Assets 2011: $7,262,2142011Assets 2012: $8,570,490Liabilities 2012: $228,188Net Assets 2012: $8,342,3022012Assets 2013: $9,018,176Liabilities 2013: $211,235Net Assets 2013: $8,806,9412013Assets 2014: $10,889,225Liabilities 2014: $294,929Net Assets 2014: $10,594,2962014Assets 2015: $10,491,656Liabilities 2015: $285,599Net Assets 2015: $10,206,0572015Assets 2016: $11,002,593Liabilities 2016: $315,341Net Assets 2016: $10,687,2522016Assets 2017: $12,576,310Liabilities 2017: $207,218Net Assets 2017: $12,369,0922017Assets 2018: $3,744,886Liabilities 2018: $193,459Net Assets 2018: $3,551,4272018Assets 2019: $4,057,103Liabilities 2019: $277,533Net Assets 2019: $3,779,5702019Assets 2020: $4,122,395Liabilities 2020: $212,385Net Assets 2020: $3,910,0102020Assets 2021: $3,729,622Liabilities 2021: $305,905Net Assets 2021: $3,423,7172021Assets 2022: $3,246,434Liabilities 2022: $211,939Net Assets 2022: $3,034,4952022Assets 2023: $3,602,261Liabilities 2023: $228,068Net Assets 2023: $3,374,1932023Assets 2024: $3,691,559Liabilities 2024: $95,458Net Assets 2024: $3,596,1012024

Highlighted filing

2013

Assets$9,018,176
Liabilities$211,235
Net Assets$8,806,941
Open 2013 Filing

Operations Trend

Revenue Growth88th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,187,910Expenses 2011: $1,356,623Net Income 2011: -$168,7132011Revenue 2012: $1,082,588Expenses 2012: $1,280,680Net Income 2012: -$198,0922012Revenue 2013: $1,660,448Expenses 2013: $1,442,016Net Income 2013: $218,4322013Revenue 2014: $1,255,362Expenses 2014: $1,315,581Net Income 2014: -$60,2192014Revenue 2015: $1,311,540Expenses 2015: $1,400,082Net Income 2015: -$88,5422015Revenue 2016: $1,718,456Expenses 2016: $1,423,433Net Income 2016: $295,0232016Revenue 2017: $1,885,502Expenses 2017: $1,440,417Net Income 2017: $445,0852017Revenue 2018: $880,845Expenses 2018: $1,162,465Net Income 2018: -$281,6202018Revenue 2019: $1,276,454Expenses 2019: $1,003,251Net Income 2019: $273,2032019Revenue 2020: $766,281Expenses 2020: $734,546Net Income 2020: $31,7352020Revenue 2021: $1,178,200Expenses 2021: $655,215Net Income 2021: $522,9852021Revenue 2022: $829,900Expenses 2022: $821,309Net Income 2022: $8,5912022Revenue 2023: $880,965Expenses 2023: $715,178Net Income 2023: $165,7872023Revenue 2024: $1,071,959Expenses 2024: $792,778Net Income 2024: $279,1812024

Highlighted filing

2013

Revenue$1,660,448
Expenses$1,442,016
Net Income$218,432
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 10, 2014
Return Version
2013v3.1
Gross Receipts
$1,958,066
Mission and Program Overview

Mission

The purpose of boy scouts of america is to provide an educational program for boys and young adults to build character, to train in the responsibilities of participating citizenship, and to develop personal fitness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,621,170$1,998,140▲ $376,970
Land, Buildings, and Equipment, Net$1,680,304$1,595,275▼ $85,029
Cash and Non-Interest-Bearing Accounts$135,200$125,305▼ $9,895
Savings and Temporary Cash Investments$96,510$39,181▼ $57,329
Pledges and Grants Receivable$28,526$37,952▲ $9,426
Prepaid Expenses and Deferred Charges$77,507$37,320▼ $40,187
Inventories for Sale or Use$19,800$23,101▲ $3,301
Accounts Receivable$8,638$6,167▼ $2,471
Total Assets$8,570,490$9,018,176▲ $447,686
Other Assets Total$4,902,835$5,155,735▲ $252,900
Liabilities
Other Liabilities$106,372$117,797▲ $11,425
Accounts Payable and Accrued Expenses$62,919$90,465▲ $27,546
Deferred Revenue$58,897$2,973▼ $55,924
Total Liabilities$228,188$211,235▼ $16,953
Net Assets / Fund Balance
Permanently Rstr Net Assets$5,344,614$5,597,514▲ $252,900
Unrestricted Net Assets$2,983,067$3,190,137▲ $207,070
Temporarily Rstr Net Assets$14,621$19,290▲ $4,669
Total Net Assets Fund Balance$8,342,302$8,806,941▲ $464,639
Total Liabilities and Net Assets / Fund Balance$8,570,490$9,018,176▲ $447,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$639,355$1,918,761$2,558,116
Land$919,104-$919,104
Other Assets Org$5,155,735--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$7,623,256$5,000▲ $634,165-$8,208,385
2012$6,379,733$3,000▲ $1,261,377-$7,623,256
2011$5,312,448$2,000▲ $1,086,191-$6,379,733
2010$5,175,070$-19,979▲ $157,357-$5,312,448
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseTotal
Richard MccartneyScout Execut$120,000$120,000

Board Members and Trustees

NameTitle
G Bruce OlsonCouncil Comm
Duane SeversonCouncil Pres
Adam ChristensenExecutive VP
Mark CookTreasurer
Michael GemperleVP Administr
Rand TolboeVP at Large
Ridge SutterVP Fundraisi
Robert FrenchVP Major Gif
Todd AaronsonVP Marketing
Donald ParsonsVP Membershi
Ron StoneVP Program
Ken D ElvingVP Propertie
Revenue and Support

Revenue Composition

Contributions and Grants
$475,885
Program Service Revenue
$510,697
Investment Income
$381,266
Other Revenue
$292,600
All Other Contributions
$475,885
Change in Net Assets
$218,432

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,660,448
Total Revenue per Audited Statements
$1,660,448
Total Revenue per Form 990
$1,660,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$802,881
Salaries, Compensation, and Employee Benefits$639,135
Total Fundraising Expense$41,773
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$422,606$67,081$19,661$509,348
Office Expenses$148,659$8,171$2,395$159,225
Occupancy$86,778$13,873$4,066$104,717
Depreciation Depletion-$101,882-$101,882
Other Employee Benefits$73,098$11,603$3,401$88,102
Travel$72,528$11,485$3,366$87,379
Conferences and Meetings$52,464$8,308$2,435$63,207
Insurance$50,986$8,074$2,366$61,426
Payroll Taxes$34,586$5,490$1,609$41,685
Interest-$40,569-$40,569
Other Expenses$21,967$3,478$1,019$26,464
Fees for Services Legal-$22,105-$22,105
Payments to Affiliates-$16,434-$16,434
Fees for Services Accounting-$14,245-$14,245
Total Functional Expenses$1,062,482$337,761$41,773$1,442,016

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,442,016
Total Expenses per Audited Statements$1,442,016
Total Expenses per Form 990$1,442,016
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$180,646
Fundraising Direct Expenses$36,671
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$87,445$21,110$888$20,222
Event 2$59,525$10,199$1,528$8,671
Total Events$180,646$53,216$36,671$16,545
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Accounts$117,797
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“Treasurer reviews 990 prepared by cpa firm prior to presentation and acceptance by the full board.”

Form 990, Page 6, Part VI, Line 12C

“Potential conflicts of interest are discussed at board meetings.”

Form 990, Page 6, Part VI, Line 15A

“All compensation rates are approved by the board of directors for all employees. Only employees are compensated. Officers that are not employees are not compensated.”

Form 990, Page 6, Part VI, Line 15B

“All compensation rates are approved by the board of directors for all employees. Only employees are compensated. Officers that are not employees are not compensated.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

EIN
94-1186155
Phone
2095456320

Signing Officer

Name
Richard Mccartney
Title
Scout Executive
Phone
2095456320
Signed
2014-10-10

Organization Details

Principal Officer
Same as C Above
Formed
1936
Legal Domicile
CA
Voting Board Members
43
Independent Board Members
43
Employees
67
Volunteers
2,726

Preparer

Preparer
Craig R Fechter CPA
Phone
9163335360
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of boy scouts of america is to provide an educational program for boys and young adults to build character, to train in the responsibilities of participating citizenship, and to develop personal fitness.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“The principal of the endowement fund is held in perpetuity. Income is available for general operations.”

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IRS990/PrincipalOfficerNm0SAME AS C ABOVE
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IRS990/PYOtherRevenueAmt0118504
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IRS990/PYRevenuesLessExpensesAmt0-198092
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IRS990/PYTotalRevenueAmt01082588
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IRS990/ReconcilationRevenueExpnssAmt0218432
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01918761
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02558116
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTODIAL ACCOUNTS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL OF THE ENDOWEMENT FUND IS HELD IN PERPETUITY. INCOME IS AVAILABLE FOR GENERAL OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,018,176
Liabilities
$211,235
Net assets
$8,806,941
Revenue
$1,660,448
Expenses
$1,442,016
Net income
$218,432
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.10$3.60$1.07$0.79$0.28
2023Summary only. Only limited summary data is available for this year.$3.60$0.23$3.37$0.88$0.72$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.21$3.03$0.83$0.82$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.31$3.42$1.18$0.66$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.21$3.91$0.77$0.73$0.03
2019Summary only. Only limited summary data is available for this year.$4.06$0.28$3.78$1.28$1.00$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.19$3.55$0.88$1.16$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.21$12.4$1.89$1.44$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.32$10.7$1.72$1.42$0.30
2015Detailed filing. Detailed filing data is available for this year.$10.5$0.29$10.2$1.31$1.40$0.09
2014Detailed filing. Detailed filing data is available for this year.$10.9$0.29$10.6$1.26$1.32$0.06
2013Detailed filing. Detailed filing data is available for this year.$9.02$0.21$8.81$1.66$1.44$0.22
2012Summary only. Only limited summary data is available for this year.$8.57$0.23$8.34$1.08$1.28$0.20
2011Summary only. Only limited summary data is available for this year.$7.42$0.16$7.26$1.19$1.36$0.17