Adventure West Council Boy Scouts of America

Nonprofit profile at a glance

EIN
840253710
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Greeley, CO, USA
Phone
9703306305
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,079,384
Expenses
$3,683,575
Assets
$10,416,735
Liabilities
$1,138,965

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

44 people listed

Executive titles in this filing

  • NATHAN DUTSON (SCOUT EXECUTIVE/CEO (BEGAN 11/24))
  • DUSTY PORTER (PRESIDENT)
  • BILL EMSLIE (VICE PRESIDENT STRATEGIC PLANNING)
  • STEVE OLSEN ESQ (VICE PRESIDENT NOMINATING)
  • CRAIG RASMUSSEN (VICE PRESIDENT PROGRAMS)

Highest reported compensation

  • NATHAN DUTSON (SCOUT EXECUTIVE/CEO (BEGAN 11/24)): $173,019 total reported compensation
  • LUZ GUIDRY (COO TERMED 10/24)): $113,423 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the adventure west council, boy scouts of america, is to instill honor, integrity, and leadership in youth by engaging youth and families through fun, quality programs, outdoor experiences, and service to community.

What it reported doing in 2024

Camping and scouting activities: the council operates camping facilities located in Colorado and Wyoming. 1,457 scouts bsa youth attended these facilities during the 2024 camp season. Day camps are operated within each district of the local council. 268 cub scouts attended day camp or resident camp during 2024.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 79
  • Accountability: 86
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $3.82 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86% of spending went to programs
  • Governance: 42 of 42 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $173K · 44 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.