{"success":true,"data":{"_id":844364398,"filings":[{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON","DAN HAMANN"],"Title":["SECRETARY/EXECUTIVE DIRECT","CHAIRMAN","VICE CHAIRMAN","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[51295,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[51295,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2022,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":6,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":1545995,"Contributions":{"value":303612,"Other contributions":303612,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1242383,"Investment income total":381990,"Net investment gain":860393,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1821818,"Grant expense":{"value":1690450,"Grants to domestic orgs":1689122,"Grants to domestic individuals":1328,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":131368,"Management services":0,"Legal":0,"Accounting":3125,"Lobbying services":0,"Investment management fees":94327,"Other services":24000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9916,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1690450,"Management And General Expenses":131368,"Fundraising Expenses":0}},"Assets":{"value":19742938,"Non-interest bearing cash":0,"Savings and temp cash investments":862208,"Pledges and grants receivable":20000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6774,"Land, building, equipment":0,"Investments publicly traded":8879736,"Investments other":9732596,"Investments program related":0,"Intangible assets":0,"Other assets":241624},"Liabilities":{"value":645000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":645000},"Fund balance":{"value":19097938,"Net assets without donor restriction":0,"Net assets with donor restriction":19097938,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9278918091708392,"percentile":0.8137123085722572},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.17841131439623026,"percentile":0.16297968544508415},"Liabilities to Assets Ratio":{"score":0.032669909615276105,"percentile":0.4226176722661672},"Operating Reserve Ratio":{"score":10.836943097499312,"percentile":0.8995822571130574},"Officer Compensation Ratio":{"score":0.02815594093372664,"percentile":0.8696147145828643},"Program Expense Growth":{"score":-0.1211207893699556,"percentile":0.12569612193991264},"Revenue Growth":{"score":-1.1516613605077377,"percentile":0.0034099966655943936},"Asset Growth":{"score":-0.06047878509419937,"percentile":0.14780812189657644},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4698614078025017,"percentile":0.2521190876778839}},"source_xml":"202333199349304223_public.xml"},{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","ED FITZGERALD","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON","DAN HAMANN"],"Title":["SECRETARY/EXECUTIVE DIRECTOR","CHAIRMAN","VICE CHAIRMAN","TREASURER THROUGH FEBRUARY 2021","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[44595,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[44595,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2021,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":6,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":3469599,"Contributions":{"value":56224,"Other contributions":56224,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3413375,"Investment income total":267377,"Net investment gain":3145998,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1378112,"Grant expense":{"value":1248379,"Grants to domestic orgs":1243364,"Grants to domestic individuals":5015,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":129733,"Management services":0,"Legal":0,"Accounting":3000,"Lobbying services":0,"Investment management fees":104505,"Other services":12000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":10228,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1248379,"Management And General Expenses":129733,"Fundraising Expenses":0}},"Assets":{"value":23468379,"Non-interest bearing cash":0,"Savings and temp cash investments":1187470,"Pledges and grants receivable":39685,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6529,"Land, building, equipment":0,"Investments publicly traded":8816552,"Investments other":13175606,"Investments program related":0,"Intangible assets":0,"Other assets":242537},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":23468379,"Net assets without donor restriction":0,"Net assets with donor restriction":23468379,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9058617877211722,"percentile":0.7806177648167691},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6028036669367267,"percentile":0.9425913127799883},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":17.02936989156179,"percentile":0.9352917864646939},"Officer Compensation Ratio":{"score":0.03235948892397715,"percentile":0.8473978863488848},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8070806005624307,"percentile":0.9629534377666671}},"source_xml":"202241369349306004_public.xml"},{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON","DAN HAMANN"],"Title":["SECRETARY/EXECUTIVE DIRECT","CHAIRMAN","VICE CHAIRMAN","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[57264,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[57264,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2023,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":6,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":4699519,"Contributions":{"value":27597,"Other contributions":27597,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4671922,"Investment income total":485615,"Net investment gain":4186307,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2377811,"Grant expense":{"value":2240744,"Grants to domestic orgs":2238750,"Grants to domestic individuals":1994,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":137067,"Management services":0,"Legal":0,"Accounting":3345,"Lobbying services":0,"Investment management fees":92413,"Other services":24000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":16935,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":374,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2240744,"Management And General Expenses":136693,"Fundraising Expenses":374}},"Assets":{"value":20804289,"Non-interest bearing cash":0,"Savings and temp cash investments":204238,"Pledges and grants receivable":20000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":14192530,"Investments other":6147194,"Investments program related":0,"Intangible assets":0,"Other assets":240327},"Liabilities":{"value":1550000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1550000},"Fund balance":{"value":19254289,"Net assets without donor restriction":0,"Net assets with donor restriction":19254289,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9423558054025319,"percentile":0.8343850950190521},"Fundraising Efficiency":{"score":73.78877005347593,"percentile":0.8345194926636693},"Operating Margin":{"score":0.49403098487313274,"percentile":0.9166379133422016},"Liabilities to Assets Ratio":{"score":0.07450386792838727,"percentile":0.3534098860599148},"Operating Reserve Ratio":{"score":8.749345090926067,"percentile":0.8786124574319978},"Officer Compensation Ratio":{"score":0.024082654172261797,"percentile":0.8911165409145675},"Program Expense Growth":{"score":0.04799153017889116,"percentile":0.5237741869972691},"Revenue Growth":{"score":-0.6984600300988614,"percentile":0.011841759356703289},"Asset Growth":{"score":-0.03923965118568357,"percentile":0.18791940287544084},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.663598270677072,"percentile":0.7742062957977419}},"source_xml":"202413209349318656_public.xml"},{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON","DAN HAMANN"],"Title":["SECRETARY/EXECUTIVE DIRECTOR","CHAIRMAN","VICE CHAIRMAN","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[48785,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[48785,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2024,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":6,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":7370237,"Contributions":{"value":4388832,"Other contributions":4388832,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2981405,"Investment income total":513016,"Net investment gain":2468389,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2013232,"Grant expense":{"value":1896744,"Grants to domestic orgs":1893809,"Grants to domestic individuals":2935,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":116488,"Management services":0,"Legal":0,"Accounting":3500,"Lobbying services":0,"Investment management fees":78998,"Other services":24000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9990,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1896744,"Management And General Expenses":116488,"Fundraising Expenses":0}},"Assets":{"value":25653393,"Non-interest bearing cash":0,"Savings and temp cash investments":568949,"Pledges and grants receivable":20643,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":18870255,"Investments other":5528232,"Investments program related":0,"Intangible assets":0,"Other assets":665314},"Liabilities":{"value":763670,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":763670},"Fund balance":{"value":24889723,"Net assets without donor restriction":0,"Net assets with donor restriction":24889723,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9421388096354518,"percentile":0.8340755480009345},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.7268429766912515,"percentile":0.9633081764672194},"Liabilities to Assets Ratio":{"score":0.029768771717643742,"percentile":0.4295969736149962},"Operating Reserve Ratio":{"score":12.742392829043052,"percentile":0.9135176634852784},"Officer Compensation Ratio":{"score":0.02423217989779618,"percentile":0.8903497697488751},"Program Expense Growth":{"score":0.03224980958538506,"percentile":0.4586628460472613},"Revenue Growth":{"score":-0.3782873054443782,"percentile":0.03402493553062544},"Asset Growth":{"score":0.01725468044155662,"percentile":0.39228199180952705},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6645193329918656,"percentile":0.7763237336020061}},"source_xml":"202630289349301138_public.xml"},{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","ED FITZGERALD","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON"],"Title":["SECRETARY/EXECUTIVE DIRECTOR","CHAIRMAN","VICE CHAIRMAN","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[72037,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[72037,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2020,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":10,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":23239622,"Contributions":{"value":21335277,"Other contributions":4003,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":21331274},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1904345,"Investment income total":345434,"Net investment gain":1558911,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2203981,"Grant expense":{"value":2097086,"Grants to domestic orgs":1951559,"Grants to domestic individuals":145527,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":106895,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":92424,"Other services":12000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2471,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2097086,"Management And General Expenses":106895,"Fundraising Expenses":0}},"Assets":{"value":22387843,"Non-interest bearing cash":0,"Savings and temp cash investments":1159997,"Pledges and grants receivable":58436,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6963,"Land, building, equipment":0,"Investments publicly traded":9613169,"Investments other":11304885,"Investments program related":0,"Intangible assets":0,"Other assets":244393},"Liabilities":{"value":473699,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":473699},"Fund balance":{"value":21914144,"Net assets without donor restriction":0,"Net assets with donor restriction":21914144,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9514991281685278,"percentile":0.8476126412799175},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9051627862105502,"percentile":0.9842184499943852},"Liabilities to Assets Ratio":{"score":0.02115876013602561,"percentile":0.45388503243842926},"Operating Reserve Ratio":{"score":10.15791107092121,"percentile":0.8936239998755118},"Officer Compensation Ratio":{"score":0.03268494601359993,"percentile":0.845666546360108},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7975692441717793,"percentile":0.9573826644879002}},"source_xml":"202131349349303463_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHRIS MEHAFFEY","BOB HOWARD","PATRICK COOPER","MARK WYNEGAR","JC VAN GINKEL","TIM HARRISON","DAN HAMANN"],"Title":["SECRETARY/EXECUTIVE DIRECTOR","CHAIRMAN","VICE CHAIRMAN","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[48785,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[48785,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To manage an endowment for the benefit and support of mid-america council of boy scouts of america","year":2024,"name":"JAMES E WEST FOUNDATION","phone":4024319272,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRIS MEHAFFEY","year_formation":2020,"state_legal_domicile":"NE","total_volunteers":6,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"12401 WEST MAPLE RD, OMAHA, NE, 68164, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":68164},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":7370237,"Contributions":{"value":4388832,"Other contributions":4388832,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2981405,"Investment income total":513016,"Net investment gain":2468389,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2013232,"Grant expense":{"value":1896744,"Grants to domestic orgs":1893809,"Grants to domestic individuals":2935,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":116488,"Management services":0,"Legal":0,"Accounting":3500,"Lobbying services":0,"Investment management fees":78998,"Other services":24000,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9990,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1896744,"Management And General Expenses":116488,"Fundraising Expenses":0}},"Assets":{"value":25653393,"Non-interest bearing cash":0,"Savings and temp cash investments":568949,"Pledges and grants receivable":20643,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":18870255,"Investments other":5528232,"Investments program related":0,"Intangible assets":0,"Other assets":665314},"Liabilities":{"value":763670,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":763670},"Fund balance":{"value":24889723,"Net assets without donor restriction":0,"Net assets with donor restriction":24889723,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9421388096354518,"percentile":0.8340755480009345},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.7268429766912515,"percentile":0.9633081764672194},"Liabilities to Assets Ratio":{"score":0.029768771717643742,"percentile":0.4295969736149962},"Operating Reserve Ratio":{"score":12.742392829043052,"percentile":0.9135176634852784},"Officer Compensation Ratio":{"score":0.02423217989779618,"percentile":0.8903497697488751},"Program Expense Growth":{"score":0.03224980958538506,"percentile":0.4586628460472613},"Revenue Growth":{"score":-0.3782873054443782,"percentile":0.03402493553062544},"Asset Growth":{"score":0.01725468044155662,"percentile":0.39228199180952705},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6645193329918656,"percentile":0.7763237336020061}},"source_xml":"202630289349301138_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}