Baltimore Area Council #220 BOY SCOUTS OF AMERICA TRUST FUND

Nonprofit profile at a glance

EIN
237089193
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Baltimore, MD, USA
Phone
4435732500
Rating confidence
Limited
Sector
Single Organization Support

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

71 people listed

Executive titles in this filing

  • Brian L Steger (Sec/Scout Exec and CEO)

Highest reported compensation

  • Brian L Steger (Sec/Scout Exec and CEO): $422,838 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Boy scouts of america - baltimore area council #220 trust fund supports the boy scouts of america - baltimore area council #220, a tax-exempt organization which is operated exclusively for the charitable purpose of promoting the ability of boys, young men & women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage, self-reliance and kindred virtues. The trust fund is not controlled by disqualified persons and supports an organization that is exempt under federal taxation irc section 501(c)(3). The trust fund's role as a provider of essential services to its supported irc section 501(c)(3) organization along with its aid in the provision of instruction to the general public constitute the basis for its exemption under irc section 501(c)(3).

What it reported doing in 2016

The Boy Scouts of America - Baltimore Area Council #220 Trust Fund supports the Boy Scouts of America - Baltimore Area Council #220.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 56
  • Accountability: 94
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 98.5%; rating input score 98; 28th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -92.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -15.8% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -25.6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 64 of 65 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $423K · 71 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay and related organizations
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.