Bay-lakes Council #635 Boy Scouts of America

Nonprofit profile at a glance

EIN
391184320
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Appleton, WI, USA
Phone
9207345705
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$3,817,873
Expenses
$3,998,433
Assets
$28,622,342
Liabilities
$497,710

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

Leadership & pay

34 people listed

Executive titles in this filing

  • TIMOTHY FELDHAUSEN (PRESIDENT)

Highest reported compensation

  • COLIN EARL (DIRECTOR OF FINANCE): $140,072 total reported compensation
  • COREY DAVIS (ASSISTANT SCOUT EXECUTIVE): $123,463 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 instill in young people; values, develop leadership skills, and ethical character as expressed in the scout oath and law.

What it reported doing in 2024

In 2024 the bay-lakes council served 7,543 youth members and 1,326 new youth were recruited as new cub scouts bsa & venturing in eastern Wisconsin and Michigan's upper peninsula. These young scouts provided 26,511hours of community service that made our communities better places to live, including collecting 184,316 pounds of food for local food banks. As a result of hard work and determination, 192 scouts distinguished themselves as scouting's elite after reaching the pinnacle of the scouting program. In addition, 9,000+ merit badges and 4,500 youth attended summer camp, where they were able to learn new skills. 4 premier scout camps are available to our scouting families to explore a new world of outdoor adventure. Life changing program is possible because of the continued support.

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 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 78
  • Accountability: 100
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: $4.43 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 52.4%; rating input score 52; 16th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 7.16; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.7% of spending went to programs
  • Governance: 31 of 31 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.6M in reported program spending
  • Leadership: top reported pay $140K · 34 people listed
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • 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.

  • Review — Transparency & Controls: Grant itemization coverage scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.