Civic Intelligence

Greater Yosemite Council Boy Scouts of America

990 • Fiscal year 2016 • EIN 94-1186155

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileWWW.YOSEMITESCOUTING.ORG
4031 Technology DriveModesto, CA 95356

(209) 545-6320

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.18x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

79th percentile

17%

Higher net margin than 79% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

37th percentile

$141,000

Higher top officer pay than 37% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

62nd percentile

4.9%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

31%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$11,002,593

Up $510,937 (+4.9%) from 2015

Net Assets

Up

$10,687,252

Up $481,195 (+4.7%) from 2015

Liabilities

Up

$315,341

Up $29,742 (+10%) from 2015

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin79th percentile

Revenue

Up

$1,718,456

Up $406,916 (+31%) from 2015

Expenses

Up

$1,423,433

Up $23,351 (+1.7%) from 2015

Net Income

Up

$295,023

Up $383,565 (+433%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2016

Assets$11,002,593
Liabilities$315,341
Net Assets$10,687,252
Open 2016 Filing

Operations Trend

Revenue Growth86th 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

2016

Revenue$1,718,456
Expenses$1,423,433
Net Income$295,023
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$2,144,567
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.

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 resp. Of participating citizenships, and to develop personal fitness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,950,098$2,341,636▲ $391,538
Land, Buildings, and Equipment, Net$1,413,844$1,272,343▼ $141,501
Cash and Non-Interest-Bearing Accounts$129,348$197,246▲ $67,898
Savings and Temporary Cash Investments$47,098$74,866▲ $27,768
Prepaid Expenses and Deferred Charges$24,573$57,627▲ $33,054
Inventories for Sale or Use$34,251$27,222▼ $7,029
Pledges and Grants Receivable$23,542$15,983▼ $7,559
Accounts Receivable$2,118$13,842▲ $11,724
Total Assets$10,491,656$11,002,593▲ $510,937
Other Assets Total$6,866,784$7,001,828▲ $135,044
Liabilities
Other Liabilities$138,342$131,761▼ $6,581
Mortgage Notes Payable Secured by Investment Property-$100,000-
Accounts Payable and Accrued Expenses$144,957$61,388▼ $83,569
Deferred Revenue$2,300$22,192▲ $19,892
Total Liabilities$285,599$315,341▲ $29,742
Net Assets / Fund Balance
Permanently Rstr Net Assets$7,179,952$7,366,050▲ $186,098
Unrestricted Net Assets$3,008,605$3,303,628▲ $295,023
Temporarily Rstr Net Assets$17,500$17,574▲ $74
Total Net Assets Fund Balance$10,206,057$10,687,252▲ $481,195
Total Liabilities and Net Assets / Fund Balance$10,491,656$11,002,593▲ $510,937

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$866,888$2,254,776$3,121,664
Land$274,845-$274,845
Other Assets Org$7,001,828--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$9,717,469$316,246▲ $187,402-$10,221,117
2015$10,157,409-▼ $439,940-$9,717,469
2014$8,208,385-▲ $1,972,142-$10,157,409
2013$7,623,256$5,000▲ $634,165-$8,208,385
2012$6,379,733$3,000▲ $1,261,377-$7,623,256
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleBaseTotal
Richard MccartneySec./scout E$141,000$141,000

Board Members and Trustees

NameTitle
G Bruce OlsonCouncil Comm
Adam ChristiansonCouncil Pres
Mark CookTreasurer
Michael GemperleVP Administr
Rand TolboeVP at Large
Duane SeversonVP 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
$804,736
Program Service Revenue
$402,709
Investment Income
$184,657
Other Revenue
$326,354
All Other Contributions
$804,736
Change in Net Assets
$295,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,718,456
Total Revenue per Audited Statements
$1,718,456
Total Revenue per Form 990
$1,718,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$719,349
Salaries, Compensation, and Employee Benefits$704,084
Total Fundraising Expense$42,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$472,825$75,053$21,997$569,875
Depreciation Depletion$81,965$12,979$3,607$98,551
Other Employee Benefits$77,186$12,222$3,396$92,804
Occupancy$69,880$11,066$3,075$84,021
Insurance$61,771$9,781$2,718$74,270
Office Expenses$44,066$6,978$1,938$52,982
Payroll Taxes$34,437$5,453$1,515$41,405
Travel$33,132$5,246$1,458$39,836
Fees for Services Accounting-$39,654-$39,654
Other Expenses$28,945$4,583$1,274$34,802
Interest-$24,338-$24,338
All Other Expenses-$21,743-$21,743
Payments to Affiliates-$14,677-$14,677
Conferences and Meetings$7,216$1,143$318$8,677
Total Functional Expenses$1,129,957$250,600$42,876$1,423,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,423,433
Total Expenses per Audited Statements$1,423,433
Total Expenses per Form 990$1,423,433
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$148,962
Fundraising Direct Expenses$41,353
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Modesto Bbq$148,962$148,962$41,353$107,609
Total Events$148,962$148,962$41,353$107,609
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$131,761
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Filer Name
Greater Yosemite Council
EIN
94-1186155
Phone
2095456320
Address
4031 TECHNOLOGY DRIVE, MODESTO, CA 95356

Signing Officer

Name
Richard Mccartney
Title
Sec./scout Executive
Phone
2095456320
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Mccartney
Formed
1936
Legal Domicile
CA
Voting Board Members
41
Independent Board Members
41
Employees
78
Volunteers
2,628

Preparer

Firm
FECHTER & COMPANY CPA'S
Address
3445 AMERICAN RIVER DRIVE SUITE A, SACRAMENTO, CA 95864
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 principle of the endowement fund is held in perpetuity. Income is available for general operations.”

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IRS990/PrincipalOfficerNm0RICHARD MCCARTNEY
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IRS990/ProgramServiceRevenueGrp/Desc0CAMPING/ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1GOLD DUST SCOUT SHOP
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IRS990/PYOtherRevenueAmt0315599
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt046,177
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0316246
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt05000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTODIAL ACCOUNTS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPLE 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWS 990 PREPARED BY CPA FIRM PRIOR TO PRESENTATION AND ACCEPTANCE BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT BOARD MEETINGS.

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,002,593
Liabilities
$315,341
Net assets
$10,687,252
Revenue
$1,718,456
Expenses
$1,423,433
Net income
$295,023
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
2016Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits