Andrew Jackson Council Boy Scouts of America

Nonprofit profile at a glance

EIN
640303071
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Flowood, MS, USA
Phone
6019486111
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$982,606
Expenses
$1,232,566
Assets
$5,737,004
Liabilities
$1,662,173

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

Leadership & pay

34 people listed

Executive titles in this filing

  • KENNETH KERCHEVAL (CEO/SCOUT EX)

Highest reported compensation

  • KENNETH KERCHEVAL (CEO/SCOUT EX): $184,097 total reported compensation

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

Overview

Mission

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

What it reported doing in 2024

Promoting the ability of young people to become self reliant and helpful to others, training them in scoutcraft, and teaching them patriotism, courage, and other virtues.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - 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: 70
  • Accountability: 95
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $8.05 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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: Limited
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 4.65; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.1% of spending went to programs
  • Governance: 33 of 33 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $987K in reported program spending
  • Leadership: top reported pay $184K · 34 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.