{"success":true,"data":{"_id":42104279,"filings":[{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOSEPH P CASE","ROBERT DWYER","MICHAEL BRENNAN","DAVID BAKER","OLEN BIELSKI","SAM EVERETT","PHILIP BRODEAUR","TRACY E CARMAN","BEN COYLE ESQ","NEIL DABOUL","ELI HARRIS","STEPHEN DAVIS","MICHAEL DUBOIS","JERRY FRANKLIN","DENNIS GAGNON","JON GIRACCA","RONALD E HARRELL","CHERYL IZYK","LUKE KETTLES","STEVE KENNISTON","ROBERT W KIDD ESQ","STEPHEN MCGOVERN","MAJOR GEN L SCOTT RICE","MICHAEL SACENTI","JEFFREY S SATTLER","STEVEN J SCHWARTZ ESQ","DR R SCOTT SMITH DMD","BUD SUMNER","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","DAVID KRUSE"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT","TREASURER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - ADMIN","EXEC BD MEMBER","VP - FUND DEVELOPMENT","VP - COMMUNICATIONS","EXEC BD MEMBER","EXEC BD MEMBER","VP - FINANCE","EXEC BD MEMBER","PAST PRESIDENT","EXEC BD MEMBER","AVP DISTRICT OP","COUNCIL COMMISS","AVP - FUND DEV","EXEC BD MEMBER","EXEC BD MEMBER","VP - MEMBERSHIP","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - DISTRICT OPERATIONS","VP - PROGRAM","SCOUT EXEC/CEO"],"Hours":[2.0,1.0,2.0,1.0,2.0,1.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,2.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,2.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,2.0,2.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,141972],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,106612],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,35360]},"Basic":{"value":null,"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.","year":2014,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID KRUSE","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1700,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1086, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1086},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":33,"Number of independent voting members":32,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1265196,"Contributions":{"value":604981,"Other contributions":287556,"Contributions from gifts and grants":0,"Fundraising revenue":179050,"Dues":0,"Campaigns":138375,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":328989,"Total revenue":{"value":328989,"CAMPING REVENUE":246752,"ACTIVITY REVENUE":82237},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":63098,"Investment income total":50713,"Net investment gain":12385,"Income from invest bond proceeds":0},"Other revenues":{"value":268128,"Other total":119224,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":148904,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1128499,"Grant expense":{"value":20446,"Grants to domestic orgs":0,"Grants to domestic individuals":20446,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":528581,"Current officers":115322,"Disqualified persons":0,"Other salaries and wages":313091,"Pension plan contributions":0,"Other employee benefits":64214,"Payroll taxes":35954},"Other expenses":{"value":579472,"Management services":13311,"Legal":0,"Accounting":71453,"Lobbying services":0,"Investment management fees":7190,"Other services":0,"Advertising":14764,"Office expenses":0,"Information technology":11113,"Royalties":0,"Occupancy":86521,"Travel":52508,"Conferences and meetings":13633,"Interest":9538,"Payments to affiliates":0,"Depreciation and depletion":51396,"Insurance":37801,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":170870,"SUPPLIES":111313,"RECOGNITION AND AWARDS":26421,"RENTAL AND MAINTENANCE":18560,"NATIONAL SERVICE & CHAR":14576},"All other expenses":39374},"Functional Expenses":{"value":null,"Program Service Expenses":968509,"Management And General Expenses":62882,"Fundraising Expenses":97108}},"Assets":{"value":2295448,"Non-interest bearing cash":124191,"Savings and temp cash investments":0,"Pledges and grants receivable":155255,"Accounts receivable":81372,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":97629,"Prepaid expenses deferred charges":43086,"Land, building, equipment":814681,"Investments publicly traded":929748,"Investments other":8639,"Investments program related":0,"Intangible assets":0,"Other assets":40847},"Liabilities":{"value":531740,"Sum of Total Liabilities":0,"Accounts payable, accrued":73015,"Grants payable":0,"Deferred, revenue":47923,"Tax exempt bond liabilities":0,"Escrow account liability":156628,"Loans from officers, directors":0,"Secured mortgages and notes payable":254174,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1763708,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1221055,"Temporarily restricted net assets":253559,"Permanently restricted net assets":289094},"Ratings":{"Program Expense Ratio":{"score":0.858227610303598,"percentile":0.7059402012357713},"Fundraising Efficiency":{"score":6.2299810520245495,"percentile":0.25941798987516285},"Operating Margin":{"score":0.10804412913098049,"percentile":0.6367956819673755},"Liabilities to Assets Ratio":{"score":0.23164976945676835,"percentile":0.23370540432916606},"Operating Reserve Ratio":{"score":2.034071806886847,"percentile":0.620471159654335},"Officer Compensation Ratio":{"score":0.12580604856539526,"percentile":0.473432355887313},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9696969696969697,"percentile":0.2757675097070171},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5631563289150615,"percentile":0.49636517842733247}},"source_xml":"201521259349300222_public.xml"},{"Organization":{"value":null,"Person":["GARY SAVIGNANO","MICHAEL BRENNAN","JEFFREY GLAZE","MICHAEL DUBOIS","RICHARD BELFORD","BEN COYLE ESQ","SAM EVERETT","JOSHUA DAVID HALL","STEVE KENNISTON","LUKE KETTLES","MARK MALONEY","HUNTER MCCORMICK","DAVID O'LEARY","KEN WHITE","JOHN WILLEMAIN","MARY BENJAMIN","GARY BLOCK","PHIL BRODEUR","JOE P CASE","JACK DOWD","DAVID FLAHERTY","CHERYL IZYK","ROBERT W KIDD ESQ","JAY LATORRE","H JAMES LAW","MICHAEL MATTY","KATE MORRISSEY","LTG L SCOTT RICE","STEVEN ROBERTS","DONALD ROCHELO","JEFFREY SATTLER","FRITZ SCHMIDT","NELSON JACK SHARPE","MARC SPARKS","DAVID TELLIER","ROBERT WALZ","RYAN WOOD"],"Title":["SCOUT EXEC/CEO","EXEC BD MEMBER / BUS MGR","PRESIDENT","TREASURER","VP - MEMBERSHIP","LEGAL COUNSEL","VP - ADMIN","COUNCIL COMMISSIONER","VP - PROPERTIES","E.C. MEMBER AT LARGE","METACOMET DISTRICT CHAIR","AT DISTRICT CHAIR","VP - DISTRICT OPERATIONS","VP - COMMUNICATIONS","VP - PROGRAM","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER"],"Hours":[50.0,24.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[159772,25770,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[146254,25770,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[13518,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2022,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GARY SAVIGNANO","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":854,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":37,"Number of independent voting members":35,"Number of employees total":51,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":51,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1763380,"Contributions":{"value":1119325,"Other contributions":844014,"Contributions from gifts and grants":0,"Fundraising revenue":134762,"Dues":0,"Campaigns":140549,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":314405,"Total revenue":{"value":314405,"CAMPING REVENUE":275730,"ACTIVITY REVENUE":38675},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":45672,"Investment income total":41054,"Net investment gain":4618,"Income from invest bond proceeds":0},"Other revenues":{"value":283978,"Other total":145942,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":138036,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1481430,"Grant expense":{"value":29128,"Grants to domestic orgs":0,"Grants to domestic individuals":29128,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":701426,"Current officers":146254,"Disqualified persons":0,"Other salaries and wages":405047,"Pension plan contributions":0,"Other employee benefits":100608,"Payroll taxes":49517},"Other expenses":{"value":750876,"Management services":0,"Legal":0,"Accounting":72779,"Lobbying services":0,"Investment management fees":7745,"Other services":100074,"Advertising":0,"Office expenses":107962,"Information technology":0,"Royalties":0,"Occupancy":135498,"Travel":32434,"Conferences and meetings":8077,"Interest":13902,"Payments to affiliates":0,"Depreciation and depletion":96490,"Insurance":46700,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":114137,"OTHER":38334,"RECOGNITION AWARDS":35806,"RENTAL AND MAINTENANCE":21181,"PUBLICATIONS AND MEDIA":18816},"All other expenses":15078},"Functional Expenses":{"value":null,"Program Service Expenses":1345213,"Management And General Expenses":38271,"Fundraising Expenses":97946}},"Assets":{"value":3450302,"Non-interest bearing cash":580332,"Savings and temp cash investments":0,"Pledges and grants receivable":61154,"Accounts receivable":17703,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":122319,"Prepaid expenses deferred charges":37597,"Land, building, equipment":1405572,"Investments publicly traded":1061228,"Investments other":7633,"Investments program related":0,"Intangible assets":0,"Other assets":156764},"Liabilities":{"value":1270077,"Sum of Total Liabilities":0,"Accounts payable, accrued":19051,"Grants payable":0,"Deferred, revenue":95241,"Tax exempt bond liabilities":0,"Escrow account liability":69025,"Loans from officers, directors":0,"Secured mortgages and notes payable":950000,"Unsecured notes loans payable":0,"Other liabilities":136760},"Fund balance":{"value":2180225,"Net assets without donor restriction":670996,"Net assets with donor restriction":1509229,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9080503297489588,"percentile":0.7840388937671691},"Fundraising Efficiency":{"score":11.427980724072448,"percentile":0.439777572324037},"Operating Margin":{"score":0.15989179870476017,"percentile":0.7112872066829723},"Liabilities to Assets Ratio":{"score":0.3681060382540427,"percentile":0.17552475857582267},"Operating Reserve Ratio":{"score":2.3290347839587424,"percentile":0.6544782720548783},"Officer Compensation Ratio":{"score":0.1252452022707789,"percentile":0.4750191326499465},"Program Expense Growth":{"score":0.0173385007842776,"percentile":0.39344010844892163},"Revenue Growth":{"score":0.015071766866508459,"percentile":0.43974482698186457},"Asset Growth":{"score":0.05462538843923261,"percentile":0.5442417027795292},"Independent Voting Board Pct":{"score":0.9459459459459459,"percentile":0.2647989519362333},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5822032786186283,"percentile":0.5529696425253826}},"source_xml":"202343009349301619_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOE P CASE","ROBERT DWYER","MICHAEL BRENNAN","MICHELLE BOOTH","BEN COYLE ESQ","MICHAEL DUBOIS","SAM EVERETT","DENNIS GAGNON","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","ROBERT W KIDD ESQ","JAY LATORRE","MICHAEL SACENTI","JEFFREY S SATTLER","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","RYAN WOOD","GARY SAVIGNANO","JOHN ECHEVARRIA","DONALD ROCHELO","CELIA NEVEU","MARY HOLLANDER","GARY BLOCK","MIKE MATTY","HUNTER MCCORMICK","DAVID O'LEARY","PAUL DIAS","KEN WHITE","PHIL BRODEUR"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT,","EXEC BD MEMBER","EXEC BD MEMBER / BUSINESS MGR","EXEC BD MEMBER","LEGAL COUNSEL","TREASURER","COUNCIL COMMISSIONER","PAST PRESIDENT","VP - MEMBERSHIP","VP - PROPERTIES","E.C. MEMBER AT LARGE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - FUND DEVELOPMENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - PROGRAM","EXEC BD MEMBER","SCOUT EXEC/CEO","PRIOR SCOUT EXEC/CEO","EXEC BD MEMBER","EVOA YOUTH REP","VP - FINANCE","EXEC BD MEMBER","EXEC BD MEMBER","AT DISTRICT CHAIR","VP - DISTRICT OPERATIONS","EXEC BD MEMBER","OA LODGE CHIEF","VP - COMMUNICATIONS"],"Hours":[2.0,2.0,2.0,24.0,1.0,2.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,50.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,24510,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,78314,99739,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,24510,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,41287,72909,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,37027,26830,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2019,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949196,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GARY SAVIGNANO","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1192,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":31,"Number of independent voting members":29,"Number of employees total":62,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":62,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1415873,"Contributions":{"value":535559,"Other contributions":201293,"Contributions from gifts and grants":0,"Fundraising revenue":158001,"Dues":0,"Campaigns":176265,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":322333,"Total revenue":{"value":322333,"CAMPING REVENUE":244922,"ACTIVITY REVENUE":77411},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":383773,"Investment income total":69137,"Net investment gain":314636,"Income from invest bond proceeds":0},"Other revenues":{"value":174208,"Other total":22180,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":152028,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1340129,"Grant expense":{"value":7460,"Grants to domestic orgs":0,"Grants to domestic individuals":7460,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":698274,"Current officers":132609,"Disqualified persons":0,"Other salaries and wages":411535,"Pension plan contributions":0,"Other employee benefits":75931,"Payroll taxes":78199},"Other expenses":{"value":634395,"Management services":0,"Legal":0,"Accounting":77241,"Lobbying services":0,"Investment management fees":8535,"Other services":24363,"Advertising":0,"Office expenses":130018,"Information technology":0,"Royalties":0,"Occupancy":127157,"Travel":45896,"Conferences and meetings":13903,"Interest":3691,"Payments to affiliates":0,"Depreciation and depletion":45900,"Insurance":46595,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":95639,"RECOGNITION AWARDS":30975,"OTHER":26985,"RENTAL AND MAINTENANCE":19275,"PUBLICATIONS AND MEDIA":18404},"All other expenses":15457},"Functional Expenses":{"value":null,"Program Service Expenses":1213534,"Management And General Expenses":37578,"Fundraising Expenses":89017}},"Assets":{"value":2954187,"Non-interest bearing cash":300810,"Savings and temp cash investments":0,"Pledges and grants receivable":19426,"Accounts receivable":18399,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":176597,"Prepaid expenses deferred charges":30669,"Land, building, equipment":906594,"Investments publicly traded":1446314,"Investments other":9923,"Investments program related":0,"Intangible assets":0,"Other assets":45455},"Liabilities":{"value":374678,"Sum of Total Liabilities":0,"Accounts payable, accrued":75825,"Grants payable":0,"Deferred, revenue":42529,"Tax exempt bond liabilities":0,"Escrow account liability":151352,"Loans from officers, directors":0,"Secured mortgages and notes payable":100000,"Unsecured notes loans payable":0,"Other liabilities":4972},"Fund balance":{"value":2579509,"Net assets without donor restriction":1912087,"Net assets with donor restriction":667422,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.905535213401098,"percentile":0.780093931508946},"Fundraising Efficiency":{"score":6.016367660109867,"percentile":0.2502733782835396},"Operating Margin":{"score":0.05349632346968972,"percentile":0.532717546837688},"Liabilities to Assets Ratio":{"score":0.12682947965040806,"percentile":0.30147132324866077},"Operating Reserve Ratio":{"score":2.2044049490757978,"percentile":0.6409183512827441},"Officer Compensation Ratio":{"score":0.15115186672327813,"percentile":0.4095808301347906},"Program Expense Growth":{"score":0.040229005095206515,"percentile":0.4925788409778569},"Revenue Growth":{"score":0.05898922942935225,"percentile":0.6422703522627343},"Asset Growth":{"score":0.05641873703507164,"percentile":0.5508806566732841},"Independent Voting Board Pct":{"score":0.9354838709677419,"percentile":0.2585840577560798},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5638414071199477,"percentile":0.4984252206280999}},"source_xml":"202032629349300303_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOSEPH P CASE","ROBERT DWYER","DAVID BAKER","MICHAEL BRENNAN","OLEN BIELSKI","MICHELLE BOOTH","TRACY E CARMAN","CHRISTOPHER CASALE","BEN COYLE ESQ","NEIL DABOUL","STEPHEN DAVIS","MICHAEL DUBOIS","SAM EVERETT","JERRY FRANKLIN","DENNIS GAGNON","JON GIRACCA","RONALD E HARRELL","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","ROBERT W KIDD ESQ","VICKI KORNACKI","JOSHUA LAPRADE","JAY LATORRE","STEPHEN MCGOVERN","ROBERT REGAN","MICHAEL SACENTI","JEFFREY S SATTLER","STEVEN J SCHWARTZ ESQ","MAJOR GEN L SCOTT RICE","DR R SCOTT SMITH DMD","BUD SUMNER","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","MARK WOJTKOWIAK","RYAN WOOD","DAVID KRUSE"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT","TREASURER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - FUND DEVELOPMENT","VP - COMMUNICATIONS","EXEC BD MEMBER","VP - FINANCE","COUNCIL COMMISSIONER","EXEC BD MEMBER","PAST PRESIDENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - MEMBERSHIP","EXEC BD MEMBER","E.C. MEMBER AT LARGE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - DISTRICT OPERATIONS","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - PROGRAM","EXEC BD MEMBER","EXEC BD MEMBER","SCOUT EXEC/CEO"],"Hours":[2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,135703],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,107231],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,28472]},"Basic":{"value":null,"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.","year":2015,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID KRUSE","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1578,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":38,"Number of independent voting members":37,"Number of employees total":53,"Total Gross UBI":0,"Net unrelated business taxable income":-92,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1406046,"Contributions":{"value":748617,"Other contributions":415936,"Contributions from gifts and grants":0,"Fundraising revenue":184579,"Dues":0,"Campaigns":148102,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":355092,"Total revenue":{"value":355092,"CAMPING REVENUE":263833,"ACTIVITY REVENUE":91259},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":70364,"Investment income total":44523,"Net investment gain":25841,"Income from invest bond proceeds":0},"Other revenues":{"value":231973,"Other total":28396,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":203577,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1247993,"Grant expense":{"value":15580,"Grants to domestic orgs":0,"Grants to domestic individuals":15580,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":598321,"Current officers":115946,"Disqualified persons":0,"Other salaries and wages":385715,"Pension plan contributions":0,"Other employee benefits":56356,"Payroll taxes":40304},"Other expenses":{"value":634092,"Management services":0,"Legal":0,"Accounting":73693,"Lobbying services":0,"Investment management fees":0,"Other services":20428,"Advertising":0,"Office expenses":153890,"Information technology":0,"Royalties":0,"Occupancy":101316,"Travel":50589,"Conferences and meetings":19783,"Interest":6625,"Payments to affiliates":0,"Depreciation and depletion":59107,"Insurance":37467,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":99558,"RENTAL AND MAINTENANCE":36476,"RECOGNITION AWARDS":29657,"PUBLICATIONS AND MEDIA":19820,"NATIONAL CHARTER FEES":13605},"All other expenses":11636},"Functional Expenses":{"value":null,"Program Service Expenses":1112771,"Management And General Expenses":41504,"Fundraising Expenses":93718}},"Assets":{"value":2345372,"Non-interest bearing cash":204171,"Savings and temp cash investments":0,"Pledges and grants receivable":119559,"Accounts receivable":17929,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":126670,"Prepaid expenses deferred charges":59516,"Land, building, equipment":797422,"Investments publicly traded":969783,"Investments other":8362,"Investments program related":0,"Intangible assets":0,"Other assets":41960},"Liabilities":{"value":484666,"Sum of Total Liabilities":0,"Accounts payable, accrued":58829,"Grants payable":0,"Deferred, revenue":66617,"Tax exempt bond liabilities":0,"Escrow account liability":122456,"Loans from officers, directors":0,"Secured mortgages and notes payable":236764,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1860706,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1231016,"Temporarily restricted net assets":238441,"Permanently restricted net assets":391249},"Ratings":{"Program Expense Ratio":{"score":0.8916484307203646,"percentile":0.7573546115859602},"Fundraising Efficiency":{"score":7.987974561983823,"percentile":0.3305827493742782},"Operating Margin":{"score":0.11240955132335642,"percentile":0.6438583000844359},"Liabilities to Assets Ratio":{"score":0.20664781535722265,"percentile":0.24723978382027847},"Operating Reserve Ratio":{"score":1.8793150282092927,"percentile":0.599683646308732},"Officer Compensation Ratio":{"score":0.10873698810810638,"percentile":0.5237984769091991},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9736842105263158,"percentile":0.2768404279909929},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5933644131920303,"percentile":0.5859729144747512}},"source_xml":"201612159349300406_public.xml"},{"Organization":{"value":null,"Person":["GARY SAVIGNANO","MICHAEL BRENNAN","JOHN WILLEMAIN","MICHAEL DUBOIS","RICHARD BELFORD","SAM EVERETT","WILLIAM HOEFLER","JOSHUA DAVID HALL","STEVE KENNISTON","MICHAEL DECHRISTOPHER","LUKE KETTLES","MARK MALONEY","HUNTER MCCORMICK","DAVID O'LEARY","KEN WHITE","MARY BENJAMIN","GARY BLOCK","PHIL BRODEUR","JOE P CASE","JACK DOWD","DAVID FLAHERTY","JEFFREY GLAZE","CHERYL IZYK","ROBERT W KIDD ESQ","JAY LATORRE","H JAMES LAW","MICHAEL MATTY","KATE MORRISSEY","CHRISTINE O'DEA","LTG L SCOTT RICE","STEVEN ROBERTS","DONALD ROCHELO","JEFFREY SATTLER","DR STEVE SCANNELL","FRITZ SCHMIDT","NELSON JACK SHARPE","MARC SPARKS","DAVID TELLIER","ROBERT WALZ","RYAN WOOD"],"Title":["SCOUT EXEC/CEO","EXEC BD MEMBER / BUS MGR","PRESIDENT","TREASURER","VP - MEMBERSHIP","VP - ADMIN","VP - ADMIN","VP - PROGRAM","VP - PROPERTIES (UNTIL 10/23)","VP - PROPERTIES","E.C. MEMBER AT LARGE","METACOMET DISTRICT CHAIR","VP - VOLUNTEER ENGAGEMENT","COMMISSIONER","VP - COMMUNICATIONS","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER"],"Hours":[50.0,24.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[173942,30960,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[144509,30960,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[29433,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2023,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ARTHUR LOBDELL","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":755,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":39,"Number of independent voting members":37,"Number of employees total":67,"Total Gross UBI":-10302,"Net unrelated business taxable income":0,"Number of employees":67,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1722342,"Contributions":{"value":903197,"Other contributions":608220,"Contributions from gifts and grants":0,"Fundraising revenue":156182,"Dues":0,"Campaigns":138795,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":504548,"Total revenue":{"value":504548,"CAMPING REVENUE":355258,"ACTIVITY REVENUE":149290},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":72075,"Investment income total":61557,"Net investment gain":10518,"Income from invest bond proceeds":0},"Other revenues":{"value":242522,"Other total":98988,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":143534,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1697474,"Grant expense":{"value":16921,"Grants to domestic orgs":0,"Grants to domestic individuals":16921,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":752247,"Current officers":173942,"Disqualified persons":0,"Other salaries and wages":459421,"Pension plan contributions":0,"Other employee benefits":73055,"Payroll taxes":45829},"Other expenses":{"value":928306,"Management services":0,"Legal":15970,"Accounting":81593,"Lobbying services":0,"Investment management fees":8257,"Other services":86057,"Advertising":0,"Office expenses":120405,"Information technology":0,"Royalties":0,"Occupancy":123315,"Travel":81778,"Conferences and meetings":63273,"Interest":38217,"Payments to affiliates":0,"Depreciation and depletion":111816,"Insurance":50777,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":135948,"BANK FEES AND OTHER":49101,"RECOGNITION AWARDS":47106,"RENTAL AND MAINTENANCE":23382,"NATIONAL CHARTER FEES":16359},"All other expenses":10900},"Functional Expenses":{"value":null,"Program Service Expenses":1449093,"Management And General Expenses":138843,"Fundraising Expenses":109538}},"Assets":{"value":3441476,"Non-interest bearing cash":215914,"Savings and temp cash investments":0,"Pledges and grants receivable":148322,"Accounts receivable":30016,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":116276,"Prepaid expenses deferred charges":36273,"Land, building, equipment":1612641,"Investments publicly traded":0,"Investments other":1139412,"Investments program related":0,"Intangible assets":0,"Other assets":142622},"Liabilities":{"value":1229650,"Sum of Total Liabilities":0,"Accounts payable, accrued":28859,"Grants payable":0,"Deferred, revenue":23576,"Tax exempt bond liabilities":0,"Escrow account liability":104593,"Loans from officers, directors":0,"Secured mortgages and notes payable":950000,"Unsecured notes loans payable":0,"Other liabilities":122622},"Fund balance":{"value":2211826,"Net assets without donor restriction":762800,"Net assets with donor restriction":1449026,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8536761093247968,"percentile":0.6991066034011907},"Fundraising Efficiency":{"score":8.24551297266702,"percentile":0.3401190671632119},"Operating Margin":{"score":0.014438479697992617,"percentile":0.4373510066584751},"Liabilities to Assets Ratio":{"score":0.35730308739622185,"percentile":0.17937636116040923},"Operating Reserve Ratio":{"score":2.0274101400080355,"percentile":0.619629449468995},"Officer Compensation Ratio":{"score":0.12070994901836493,"percentile":0.4878984462871915},"Program Expense Growth":{"score":0.028691991946363377,"percentile":0.4431504343183939},"Revenue Growth":{"score":0.024195119980074384,"percentile":0.48593124405245347},"Asset Growth":{"score":0.05023933891289571,"percentile":0.5276586164678018},"Independent Voting Board Pct":{"score":0.9487179487179487,"percentile":0.2662481663469204},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5169462668349302,"percentile":0.3652900187845611}},"source_xml":"202413189349306151_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOE P CASE","ROBERT DWYER","MICHAEL BRENNAN","MICHELLE BOOTH","BEN COYLE ESQ","STEPHEN DAVIS","MICHAEL DUBOIS","SAM EVERETT","DENNIS GAGNON","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","ROBERT W KIDD ESQ","VICKI KORNACKI","JAY LATORRE","MICHAEL SACENTI","JEFFREY S SATTLER","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","RYAN WOOD","DAVID KRUSE","BRIAN SHEA","DONALD ROCHELO","RILEY O'CONNOR","JIM LAW","GARY BLOCK","MIKE MATTY","HUNTER MCCORMICK","PHIL BRODEUR"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT,","EXEC BD MEMBER","EXEC BD MEMBER / BUSINESS MANAGER & ACCOUNTANT","EXEC BD MEMBER","LEGAL COUNSEL","EXEC BD MEMBER","TREASURER","COUNCIL COMMISSIONER","PAST PRESIDENT","VP - MEMBERSHIP","VP - PROPERTIES","E.C. MEMBER AT LARGE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - FUND DEVELOPMENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - PROGRAM","EXEC BD MEMBER","SCOUT EXEC/CEO","EXEC BD MEMBER","EXEC BD MEMBER","EYOA YOUTH REP","VP - FINANCE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - COMMUNICATIONS"],"Hours":[2.0,2.0,2.0,20.0,1.0,2.0,1.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,14340,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,162980,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,14340,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,116252,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,46728,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2017,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARC ANDREO","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1386,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":31,"Number of independent voting members":29,"Number of employees total":55,"Total Gross UBI":0,"Net unrelated business taxable income":-114,"Number of employees":55,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1362538,"Contributions":{"value":635921,"Other contributions":250287,"Contributions from gifts and grants":0,"Fundraising revenue":184689,"Dues":0,"Campaigns":200945,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":413880,"Total revenue":{"value":413880,"CAMPING REVENUE":220096,"ACTIVITY REVENUE":193784},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46807,"Investment income total":44835,"Net investment gain":1972,"Income from invest bond proceeds":0},"Other revenues":{"value":265930,"Other total":89716,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":176214,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1356771,"Grant expense":{"value":9137,"Grants to domestic orgs":0,"Grants to domestic individuals":9137,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":602611,"Current officers":125497,"Disqualified persons":0,"Other salaries and wages":376885,"Pension plan contributions":0,"Other employee benefits":54904,"Payroll taxes":45325},"Other expenses":{"value":745023,"Management services":0,"Legal":0,"Accounting":71411,"Lobbying services":0,"Investment management fees":0,"Other services":23308,"Advertising":0,"Office expenses":162090,"Information technology":0,"Royalties":0,"Occupancy":125455,"Travel":58732,"Conferences and meetings":48076,"Interest":18110,"Payments to affiliates":0,"Depreciation and depletion":42359,"Insurance":50537,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":129330,"PUBLICATIONS AND MEDIA":39606,"RECOGNITION AWARDS":33913,"OTHER":31101,"RENTAL AND MAINTENANCE":24710},"All other expenses":15615},"Functional Expenses":{"value":null,"Program Service Expenses":1244182,"Management And General Expenses":28222,"Fundraising Expenses":84367}},"Assets":{"value":2692950,"Non-interest bearing cash":283211,"Savings and temp cash investments":0,"Pledges and grants receivable":83206,"Accounts receivable":87941,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":182129,"Prepaid expenses deferred charges":36646,"Land, building, equipment":804114,"Investments publicly traded":1162271,"Investments other":9692,"Investments program related":0,"Intangible assets":0,"Other assets":43740},"Liabilities":{"value":726975,"Sum of Total Liabilities":0,"Accounts payable, accrued":94322,"Grants payable":0,"Deferred, revenue":49913,"Tax exempt bond liabilities":0,"Escrow account liability":132740,"Loans from officers, directors":0,"Secured mortgages and notes payable":450000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1965975,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1238343,"Temporarily restricted net assets":309835,"Permanently restricted net assets":417797},"Ratings":{"Program Expense Ratio":{"score":0.9170169468539643,"percentile":0.7976815190158942},"Fundraising Efficiency":{"score":7.537556153472329,"percentile":0.3134312022788084},"Operating Margin":{"score":0.004232542505236551,"percentile":0.4082649384644889},"Liabilities to Assets Ratio":{"score":0.2699548821923912,"percentile":0.21500455563694523},"Operating Reserve Ratio":{"score":1.9848227888125556,"percentile":0.6140864898138921},"Officer Compensation Ratio":{"score":0.13069265189188153,"percentile":0.4600636761940019},"Program Expense Growth":{"score":0.073659335356387,"percentile":0.6100423221573932},"Revenue Growth":{"score":0.004085963906049825,"percentile":0.3879184770025401},"Asset Growth":{"score":0.051342268644354684,"percentile":0.5319122570284457},"Independent Voting Board Pct":{"score":0.9354838709677419,"percentile":0.2585840577560798},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5431951841040601,"percentile":0.43753208504228575}},"source_xml":"201843129349300604_public.xml"},{"Organization":{"value":null,"Person":["GARY SAVIGNANO","MICHAEL BRENNAN","JEFFREY GLAZE","JOE P CASE","MICHAEL DUBOIS","PHIL BRODEUR","BEN COYLE ESQ","SAM EVERETT","JOSHUA DAVID HALL","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","MARK MALONEY","HUNTER MCCORMICK","DAVID O'LEARY","JOHN WILLEMAIN","RICHARD BELFORD","GARY BLOCK","JACK DOWD","EARLE HOLLISTER","ROBERT W KIDD ESQ","JAY LATORRE","JOE LANDQUIST","H JAMES LAW","MICHAEL MATTY","DONALD ROCHELO","FRITZ SCHMIDT","DAVID TELLIER","ROBERT WALZ","KEN WHITE","RYAN WOOD"],"Title":["SCOUT EXEC/CEO","EXEC BD MEMBER / BUSINESS","PRESIDENT","IMMEDIATE PAST PRESIDENT,","TREASURER","VP - COMMUNICATIONS","LEGAL COUNSEL","VP - ADMIN","COUNCIL COMMISSIONER","VP - MEMBERSHIP","VP - PROPERTIES","E.C. MEMBER AT LARGE","METACOMET DISTRICT CHAIR","AT DISTRICT CHAIR","VP - DISTRICT OPERATIONS","VP - PROGRAM","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER"],"Hours":[50.0,24.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[235095,18330,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[139721,18330,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[95374,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2020,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GARY SAVIGNANO","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1089,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":31,"Number of independent voting members":29,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":1890,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":685802,"Contributions":{"value":435120,"Other contributions":240241,"Contributions from gifts and grants":0,"Fundraising revenue":84049,"Dues":0,"Campaigns":110830,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":42214,"Total revenue":{"value":42214,"ACTIVITY REVENUE":31321,"CAMPING REVENUE":10893},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":142112,"Investment income total":73742,"Net investment gain":68370,"Income from invest bond proceeds":0},"Other revenues":{"value":66356,"Other total":25089,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":41267,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":946129,"Grant expense":{"value":9868,"Grants to domestic orgs":0,"Grants to domestic individuals":9868,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":515533,"Current officers":139721,"Disqualified persons":0,"Other salaries and wages":264166,"Pension plan contributions":0,"Other employee benefits":78067,"Payroll taxes":33579},"Other expenses":{"value":420728,"Management services":0,"Legal":0,"Accounting":45523,"Lobbying services":0,"Investment management fees":9957,"Other services":34138,"Advertising":0,"Office expenses":21494,"Information technology":0,"Royalties":0,"Occupancy":98151,"Travel":17899,"Conferences and meetings":375,"Interest":10618,"Payments to affiliates":0,"Depreciation and depletion":56395,"Insurance":40366,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79555,"OTHER":47840,"NATIONAL CHARTER FEES":13110,"RENTAL AND MAINTENANCE":12221,"RECOGNITION AWARDS":6384},"All other expenses":6257},"Functional Expenses":{"value":null,"Program Service Expenses":830042,"Management And General Expenses":32826,"Fundraising Expenses":83261}},"Assets":{"value":3099753,"Non-interest bearing cash":96527,"Savings and temp cash investments":0,"Pledges and grants receivable":151230,"Accounts receivable":26102,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":144091,"Prepaid expenses deferred charges":29752,"Land, building, equipment":943105,"Investments publicly traded":1654333,"Investments other":8328,"Investments program related":0,"Intangible assets":0,"Other assets":46285},"Liabilities":{"value":705474,"Sum of Total Liabilities":0,"Accounts payable, accrued":26158,"Grants payable":0,"Deferred, revenue":30022,"Tax exempt bond liabilities":0,"Escrow account liability":110784,"Loans from officers, directors":0,"Secured mortgages and notes payable":535372,"Unsecured notes loans payable":0,"Other liabilities":3138},"Fund balance":{"value":2394279,"Net assets without donor restriction":1496614,"Net assets with donor restriction":897665,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8773032007263281,"percentile":0.7351044847059203},"Fundraising Efficiency":{"score":5.225976147295853,"percentile":0.21483644826165973},"Operating Margin":{"score":-0.379594985141484,"percentile":0.09377768547728514},"Liabilities to Assets Ratio":{"score":0.22759039187961105,"percentile":0.23583368975456917},"Operating Reserve Ratio":{"score":3.2762477421155043,"percentile":0.7306565804255598},"Officer Compensation Ratio":{"score":0.2678545948808249,"percentile":0.2199719957588275},"Program Expense Growth":{"score":-0.0040394111240136844,"percentile":0.30743375541237755},"Revenue Growth":{"score":-0.021228193718325624,"percentile":0.2926415463578968},"Asset Growth":{"score":0.05475790822547263,"percentile":0.5447365403480461},"Independent Voting Board Pct":{"score":0.9354838709677419,"percentile":0.2585840577560798},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4281419424313839,"percentile":0.1696846021594746}},"source_xml":"202133159349303653_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOSEPH P CASE","ROBERT DWYER","MICHAEL BRENNAN","MICHELLE BOOTH","TRACY E CARMAN","CHRISTOPHER CASALE","BEN COYLE ESQ","NEIL DABOUL","STEPHEN DAVIS","MICHAEL DUBOIS","SAM EVERETT","JERRY FRANKLIN","DENNIS GAGNON","JON GIRACCA","RONALD E HARRELL","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","ROBERT W KIDD ESQ","VICKI KORNACKI","JAY LATORRE","STEPHEN MCGOVERN","ROBERT REGAN","MICHAEL SACENTI","JEFFREY S SATTLER","STEVEN J SCHWARTZ ESQ","DR R SCOTT SMITH DMD","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","RYAN WOOD","DAVID KRUSE","BRIAN SHEA","DONALD ROCHELO","MICHAEL WYNN","RILEY O'CONNOR"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT, VP ADMIN","TREASURER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - FUND DEVELOPMENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - FINANCE","COUNCIL COMMISSIONER","EXEC BD MEMBER","PAST PRESIDENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - MEMBERSHIP","VP - PROPERTIES","E.C. MEMBER AT LARGE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - PROGRAM","EXEC BD MEMBER","SCOUT EXEC/CEO","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EYOA YOUTH REP"],"Hours":[2.0,2.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,50.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,150400,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,113984,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,36416,0,0,0,0]},"Basic":{"value":null,"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.","year":2016,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID KRUSE","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1526,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":37,"Number of independent voting members":36,"Number of employees total":60,"Total Gross UBI":13,"Net unrelated business taxable income":0,"Number of employees":60,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1167147,"Contributions":{"value":535770,"Other contributions":173026,"Contributions from gifts and grants":0,"Fundraising revenue":200233,"Dues":0,"Campaigns":162511,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":327950,"Total revenue":{"value":327950,"CAMPING REVENUE":236256,"ACTIVITY REVENUE":91694},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":58042,"Investment income total":44228,"Net investment gain":13814,"Income from invest bond proceeds":0},"Other revenues":{"value":245385,"Other total":62526,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":182859,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1203054,"Grant expense":{"value":12576,"Grants to domestic orgs":0,"Grants to domestic individuals":12576,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":572962,"Current officers":119980,"Disqualified persons":0,"Other salaries and wages":363469,"Pension plan contributions":0,"Other employee benefits":50174,"Payroll taxes":39339},"Other expenses":{"value":617516,"Management services":0,"Legal":0,"Accounting":73052,"Lobbying services":0,"Investment management fees":0,"Other services":16414,"Advertising":0,"Office expenses":134752,"Information technology":0,"Royalties":0,"Occupancy":111863,"Travel":41971,"Conferences and meetings":17155,"Interest":10677,"Payments to affiliates":0,"Depreciation and depletion":50470,"Insurance":40114,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":107179,"RECOGNITION AWARDS":34388,"OTHER":28814,"PUBLICATIONS AND MEDIA":22171,"RENTAL AND MAINTENANCE":21806},"All other expenses":13869},"Functional Expenses":{"value":null,"Program Service Expenses":1100850,"Management And General Expenses":26290,"Fundraising Expenses":75914}},"Assets":{"value":2402582,"Non-interest bearing cash":248791,"Savings and temp cash investments":0,"Pledges and grants receivable":54795,"Accounts receivable":16572,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":148145,"Prepaid expenses deferred charges":43754,"Land, building, equipment":801974,"Investments publicly traded":1037200,"Investments other":8567,"Investments program related":0,"Intangible assets":0,"Other assets":42784},"Liabilities":{"value":551714,"Sum of Total Liabilities":0,"Accounts payable, accrued":70740,"Grants payable":0,"Deferred, revenue":59887,"Tax exempt bond liabilities":0,"Escrow account liability":131087,"Loans from officers, directors":0,"Secured mortgages and notes payable":290000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1850868,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1204014,"Temporarily restricted net assets":251335,"Permanently restricted net assets":395519},"Ratings":{"Program Expense Ratio":{"score":0.9150462074021615,"percentile":0.7947421314235538},"Fundraising Efficiency":{"score":7.057591485101562,"percentile":0.2942721609221225},"Operating Margin":{"score":-0.03076476227930158,"percentile":0.31757936478012927},"Liabilities to Assets Ratio":{"score":0.2296337856522691,"percentile":0.2347613534502395},"Operating Reserve Ratio":{"score":1.9970691257416542,"percentile":0.6157094848915547},"Officer Compensation Ratio":{"score":0.1250151697263797,"percentile":0.4756452477037157},"Program Expense Growth":{"score":0.06238321501635697,"percentile":0.5752934230561928},"Revenue Growth":{"score":-0.03831646557970023,"percentile":0.24591731290023017},"Asset Growth":{"score":0.02281582110463097,"percentile":0.4157602821779694},"Independent Voting Board Pct":{"score":0.972972972972973,"percentile":0.27667156905682166},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5094132092479092,"percentile":0.34513516264654126}},"source_xml":"201712489349300531_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY GLAZE","JOE P CASE","ROBERT DWYER","MICHAEL BRENNAN","MICHELLE BOOTH","BEN COYLE ESQ","STEPHEN DAVIS","MICHAEL DUBOIS","SAM EVERETT","DENNIS GAGNON","CHERYL IZYK","STEVE KENNISTON","LUKE KETTLES","ROBERT W KIDD ESQ","JAY LATORRE","MICHAEL SACENTI","JEFFREY S SATTLER","DAVID TELLIER","ROBERT WALZ","JOHN WILLEMAIN","RYAN WOOD","DAVID KRUSE","BRIAN SHEA","DONALD ROCHELO","CELIA NEVEU","JIM LAW","GARY BLOCK","MIKE MATTY","HUNTER MCCORMICK","PHIL BRODEUR","MARC ANDREO"],"Title":["PRESIDENT","IMMEDIATE PAST PRESIDENT,","EXEC BD MEMBER","EXEC BD MEMBER / BUSINESS","EXEC BD MEMBER","LEGAL COUNSEL","EXEC BD MEMBER","TREASURER","COUNCIL COMMISSIONER","PAST PRESIDENT","VP - MEMBERSHIP","VP - PROPERTIES","E.C. MEMBER AT LARGE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - FUND DEVELOPMENT","EXEC BD MEMBER","EXEC BD MEMBER","VP - PROGRAM","EXEC BD MEMBER","SCOUT EXEC/CEO","EXEC BD MEMBER","EXEC BD MEMBER","EVOA YOUTH REP","VP - FINANCE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","VP - COMMUNICATIONS","INTERIM SCOUT EXEC/CEO"],"Hours":[2.0,2.0,2.0,24.0,1.0,2.0,1.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,20.0],"Total Compensation":[0,0,0,36090,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,101379,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,36090,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,80780,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,20599,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2018,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARC ANDREO","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":1383,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1 ARCH ROAD, WESTFIELD, MA, 1085, USA","city":"WESTFIELD","state":"MA","country":"USA","zip_code":1085},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":30,"Number of independent voting members":28,"Number of employees total":62,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":62,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2088270,"Contributions":{"value":708992,"Other contributions":353230,"Contributions from gifts and grants":0,"Fundraising revenue":197378,"Dues":0,"Campaigns":158384,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":320212,"Total revenue":{"value":320212,"CAMPING REVENUE":246246,"ACTIVITY REVENUE":73966},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":825940,"Investment income total":42628,"Net investment gain":783312,"Income from invest bond proceeds":0},"Other revenues":{"value":233126,"Other total":68290,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":164836,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1308206,"Grant expense":{"value":7920,"Grants to domestic orgs":0,"Grants to domestic individuals":7920,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":608027,"Current officers":92309,"Disqualified persons":0,"Other salaries and wages":400389,"Pension plan contributions":0,"Other employee benefits":72245,"Payroll taxes":43084},"Other expenses":{"value":692259,"Management services":0,"Legal":0,"Accounting":82582,"Lobbying services":0,"Investment management fees":5253,"Other services":13956,"Advertising":69306,"Office expenses":122877,"Information technology":0,"Royalties":0,"Occupancy":132033,"Travel":44310,"Conferences and meetings":10854,"Interest":15362,"Payments to affiliates":0,"Depreciation and depletion":39162,"Insurance":48150,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":93911,"RECOGNITION AWARDS":31728,"RENTAL AND MAINTENANCE":24267,"PUBLICATIONS AND MEDIA":20936,"OTHER":16980},"All other expenses":14503},"Functional Expenses":{"value":null,"Program Service Expenses":1190944,"Management And General Expenses":35012,"Fundraising Expenses":82250}},"Assets":{"value":2856211,"Non-interest bearing cash":599338,"Savings and temp cash investments":0,"Pledges and grants receivable":23880,"Accounts receivable":62124,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":169844,"Prepaid expenses deferred charges":6992,"Land, building, equipment":725290,"Investments publicly traded":1215515,"Investments other":8623,"Investments program related":0,"Intangible assets":0,"Other assets":44605},"Liabilities":{"value":210657,"Sum of Total Liabilities":0,"Accounts payable, accrued":56952,"Grants payable":0,"Deferred, revenue":28922,"Tax exempt bond liabilities":0,"Escrow account liability":118159,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":6624},"Fund balance":{"value":2645554,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1966877,"Temporarily restricted net assets":262088,"Permanently restricted net assets":416589},"Ratings":{"Program Expense Ratio":{"score":0.9103642698474094,"percentile":0.787665850337944},"Fundraising Efficiency":{"score":8.619963525835866,"percentile":0.35358780795259587},"Operating Margin":{"score":0.37354556642579745,"percentile":0.8736905348811284},"Liabilities to Assets Ratio":{"score":0.07375400486868793,"percentile":0.35434559422384565},"Operating Reserve Ratio":{"score":2.1833036998760136,"percentile":0.638500935379494},"Officer Compensation Ratio":{"score":0.10508207422989957,"percentile":0.5354113971498579},"Program Expense Growth":{"score":0.05129559699611341,"percentile":0.5362021969132845},"Revenue Growth":{"score":0.10993254812567146,"percentile":0.7851324145380084},"Asset Growth":{"score":0.05833220766892331,"percentile":0.557800252156889},"Independent Voting Board Pct":{"score":0.9333333333333333,"percentile":0.25846041760016036},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6521547746437995,"percentile":0.7468887883188148}},"source_xml":"201942739349300964_public.xml"},{"Organization":{"value":null,"Person":["GARY SAVIGNANO","MICHAEL BRENNAN","JOHN WILLEMAIN","JEFFREY GLAZE","MICHAEL DUBOIS","RICHARD BELFORD","JOSHUA DAVID HALL","MICHAEL DECHRISTOPHER","HUNTER MCCORMICK","LTG L SCOTT RICE","ROB BARON","DAVID O'LEARY","ALEX MOTOC","JACKSON HARDING","MARY BENJAMIN","JACK DOWD","CHERYL IZYK","ROBERT W KIDD ESQ","MICHAEL MATTY","KATE MORRISSEY","DR STEVE SCANNELL","FRITZ SCHMIDT","ROBERT WALZ","ERIC FRARY","DAVID MAC WILLIAMS","DR NANCY FARLEY RICE","MECHILIA SALAZAR","RICHARD STRITZINGER","KEN WHITE","SAM EVERETT","CHRISTINE O'DEA","JEFFREY SATTER"],"Title":["SCOUT EXEC/CEO UNTIL 10/2024","EXEC BD MEMBER / BUS MGR","PRESIDENT","IMMEDIATE PAST PRESIDENT","TREASURER","VP - MEMBERSHIP","VP - PROGRAM","VP - PROPERTIES","VP - FINANCE","VP FUND DEVELOPMENT","VP ADMININSTRATION","COMMISSIONER","COUNCIL LEGAL COUNSEL","YOUTH REPRESENTATIVE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER"],"Hours":[50.0,24.0,2.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[130609,33000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[108744,33000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[21865,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2024,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CRAIG SIMS","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":981,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"850 HIGH STREET 1B, HOLYOKE, MA, 1040, USA","city":"HOLYOKE","state":"MA","country":"USA","zip_code":1040},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":31,"Number of independent voting members":30,"Number of employees total":71,"Total Gross UBI":-4206,"Net unrelated business taxable income":0,"Number of employees":71,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1291829,"Contributions":{"value":616307,"Other contributions":415151,"Contributions from gifts and grants":0,"Fundraising revenue":105196,"Dues":0,"Campaigns":95960,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":450305,"Total revenue":{"value":450305,"CAMPING REVENUE":417673,"ACTIVITY REVENUE":32632},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":76714,"Investment income total":18380,"Net investment gain":58334,"Income from invest bond proceeds":0},"Other revenues":{"value":148503,"Other total":53472,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-5355,"Net income from gaming":0,"Net income":100386,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1638452,"Grant expense":{"value":15730,"Grants to domestic orgs":0,"Grants to domestic individuals":15730,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":770566,"Current officers":133961,"Disqualified persons":0,"Other salaries and wages":496883,"Pension plan contributions":40198,"Other employee benefits":51850,"Payroll taxes":47674},"Other expenses":{"value":852156,"Management services":0,"Legal":15669,"Accounting":85438,"Lobbying services":0,"Investment management fees":7293,"Other services":73236,"Advertising":0,"Office expenses":97419,"Information technology":0,"Royalties":0,"Occupancy":194274,"Travel":31983,"Conferences and meetings":4695,"Interest":40949,"Payments to affiliates":18897,"Depreciation and depletion":131198,"Insurance":58608,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":92497,"BANK FEES AND OTHER":59856,"RECOGNITION AWARDS":32641},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1376506,"Management And General Expenses":135706,"Fundraising Expenses":126240}},"Assets":{"value":2909821,"Non-interest bearing cash":89728,"Savings and temp cash investments":0,"Pledges and grants receivable":5065,"Accounts receivable":28237,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":115412,"Prepaid expenses deferred charges":17764,"Land, building, equipment":1619049,"Investments publicly traded":0,"Investments other":951075,"Investments program related":0,"Intangible assets":0,"Other assets":83491},"Liabilities":{"value":1092109,"Sum of Total Liabilities":0,"Accounts payable, accrued":32602,"Grants payable":0,"Deferred, revenue":37052,"Tax exempt bond liabilities":0,"Escrow account liability":98964,"Loans from officers, directors":0,"Secured mortgages and notes payable":500000,"Unsecured notes loans payable":0,"Other liabilities":423491},"Fund balance":{"value":1817712,"Net assets without donor restriction":442832,"Net assets with donor restriction":1374880,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.840125923737772,"percentile":0.6787759902685023},"Fundraising Efficiency":{"score":4.882026299112801,"percentile":0.1990673936272858},"Operating Margin":{"score":-0.26831956861163514,"percentile":0.1230973128668087},"Liabilities to Assets Ratio":{"score":0.37531827559152264,"percentile":0.17304783582664326},"Operating Reserve Ratio":{"score":1.7759574281089712,"percentile":0.5845294274208362},"Officer Compensation Ratio":{"score":0.09985583953634285,"percentile":0.5525103941447986},"Program Expense Growth":{"score":0.029096861950986028,"percentile":0.4449349229349418},"Revenue Growth":{"score":0.012653435282448049,"percentile":0.42782383699656007},"Asset Growth":{"score":0.03710472614626132,"percentile":0.47548395254381554},"Independent Voting Board Pct":{"score":0.967741935483871,"percentile":0.27516164132148874},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44532462850240345,"percentile":0.20204632325163893}},"source_xml":"202503179349305515_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GARY SAVIGNANO","MICHAEL BRENNAN","JOHN WILLEMAIN","JEFFREY GLAZE","MICHAEL DUBOIS","RICHARD BELFORD","JOSHUA DAVID HALL","MICHAEL DECHRISTOPHER","HUNTER MCCORMICK","LTG L SCOTT RICE","ROB BARON","DAVID O'LEARY","ALEX MOTOC","JACKSON HARDING","MARY BENJAMIN","JACK DOWD","CHERYL IZYK","ROBERT W KIDD ESQ","MICHAEL MATTY","KATE MORRISSEY","DR STEVE SCANNELL","FRITZ SCHMIDT","ROBERT WALZ","ERIC FRARY","DAVID MAC WILLIAMS","DR NANCY FARLEY RICE","MECHILIA SALAZAR","RICHARD STRITZINGER","KEN WHITE","SAM EVERETT","CHRISTINE O'DEA","JEFFREY SATTER"],"Title":["SCOUT EXEC/CEO UNTIL 10/2024","EXEC BD MEMBER / BUS MGR","PRESIDENT","IMMEDIATE PAST PRESIDENT","TREASURER","VP - MEMBERSHIP","VP - PROGRAM","VP - PROPERTIES","VP - FINANCE","VP FUND DEVELOPMENT","VP ADMININSTRATION","COMMISSIONER","COUNCIL LEGAL COUNSEL","YOUTH REPRESENTATIVE","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER","EXEC BD MEMBER"],"Hours":[50.0,24.0,2.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[130609,33000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[108744,33000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[21865,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2024,"name":"BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC","phone":4135949416,"website":"WWW.WMASOUTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CRAIG SIMS","year_formation":1965,"state_legal_domicile":"MA","total_volunteers":981,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"850 HIGH STREET 1B, HOLYOKE, MA, 1040, USA","city":"HOLYOKE","state":"MA","country":"USA","zip_code":1040},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":31,"Number of independent voting members":30,"Number of employees total":71,"Total Gross UBI":-4206,"Net unrelated business taxable income":0,"Number of employees":71,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1291829,"Contributions":{"value":616307,"Other contributions":415151,"Contributions from gifts and grants":0,"Fundraising revenue":105196,"Dues":0,"Campaigns":95960,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":450305,"Total revenue":{"value":450305,"CAMPING REVENUE":417673,"ACTIVITY REVENUE":32632},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":76714,"Investment income total":18380,"Net investment gain":58334,"Income from invest bond proceeds":0},"Other revenues":{"value":148503,"Other total":53472,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-5355,"Net income from gaming":0,"Net income":100386,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1638452,"Grant expense":{"value":15730,"Grants to domestic orgs":0,"Grants to domestic individuals":15730,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":770566,"Current officers":133961,"Disqualified persons":0,"Other salaries and wages":496883,"Pension plan contributions":40198,"Other employee benefits":51850,"Payroll taxes":47674},"Other expenses":{"value":852156,"Management services":0,"Legal":15669,"Accounting":85438,"Lobbying services":0,"Investment management fees":7293,"Other services":73236,"Advertising":0,"Office expenses":97419,"Information technology":0,"Royalties":0,"Occupancy":194274,"Travel":31983,"Conferences and meetings":4695,"Interest":40949,"Payments to affiliates":18897,"Depreciation and depletion":131198,"Insurance":58608,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":92497,"BANK FEES AND OTHER":59856,"RECOGNITION AWARDS":32641},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1376506,"Management And General Expenses":135706,"Fundraising Expenses":126240}},"Assets":{"value":2909821,"Non-interest bearing cash":89728,"Savings and temp cash investments":0,"Pledges and grants receivable":5065,"Accounts receivable":28237,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":115412,"Prepaid expenses deferred charges":17764,"Land, building, equipment":1619049,"Investments publicly traded":0,"Investments other":951075,"Investments program related":0,"Intangible assets":0,"Other assets":83491},"Liabilities":{"value":1092109,"Sum of Total Liabilities":0,"Accounts payable, accrued":32602,"Grants payable":0,"Deferred, revenue":37052,"Tax exempt bond liabilities":0,"Escrow account liability":98964,"Loans from officers, directors":0,"Secured mortgages and notes payable":500000,"Unsecured notes loans payable":0,"Other liabilities":423491},"Fund balance":{"value":1817712,"Net assets without donor restriction":442832,"Net assets with donor restriction":1374880,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.840125923737772,"percentile":0.6787759902685023},"Fundraising Efficiency":{"score":4.882026299112801,"percentile":0.1990673936272858},"Operating Margin":{"score":-0.26831956861163514,"percentile":0.1230973128668087},"Liabilities to Assets Ratio":{"score":0.37531827559152264,"percentile":0.17304783582664326},"Operating Reserve Ratio":{"score":1.7759574281089712,"percentile":0.5845294274208362},"Officer Compensation Ratio":{"score":0.09985583953634285,"percentile":0.5525103941447986},"Program Expense Growth":{"score":0.029096861950986028,"percentile":0.4449349229349418},"Revenue Growth":{"score":0.012653435282448049,"percentile":0.42782383699656007},"Asset Growth":{"score":0.03710472614626132,"percentile":0.47548395254381554},"Independent Voting Board Pct":{"score":0.967741935483871,"percentile":0.27516164132148874},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44532462850240345,"percentile":0.20204632325163893}},"source_xml":"202503179349305515_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}