Black Hills Area Council Inc Boy Scouts of America 695

Nonprofit profile at a glance

EIN
460224539
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rapid City, SD, USA
Phone
6053422824
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$725,879
Expenses
$1,059,506
Assets
$1,135,930
Liabilities
$546,508

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

Leadership & pay

19 people listed

Executive titles in this filing

  • MICHAEL LEWIS (PRESIDENT)

Highest reported compensation

  • ADAM HOUGH (2024 SCOUT E): $124,174 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 council promotes, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and girls, along with young men and women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

What it reported doing in 2024

The council organizes and supports the scouting program in 12 counties in western South Dakota and 2 counties in eastern Wyoming, which encompasses a 30,000 square mile geographical area and is one of the largest youth serving organizations in the community. At december 31, 2024, 583 youth were registered in scouting programs. Cub scouting is the largest of the scouting programs, available to boys and girls from kindergarten to fifth-grade or 5 to 11 years. The program is designed to pursue the aims of character development, leadership development, citizenship training, and personal fitness. Cub scouting is divided into grade-based levels of lion cubs, tiger cubs, wolf cubs, bear cubs, and webelos scouts. Scouts bsa is the flagship scouting program for boys and girls ages 11 to 18. It uses outdoor activities such as camping, aquatics and hiking to achieve the aims of character development, leadership development, citizenship training and personal fitness training. It adds a program of high adventure and sporting activities. The order of the arrow is the scouts bsa national honor society for experienced campers, and dedicated to the ideals of cheerful service and brotherhood. Venturing is a program for young men and women 14 (and who have completed eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. The progam's focus is on high adventure activities led by youth. Exploring is a program for young men and women 6th grade - 20 years old, and has the same purpose as venturing. The explorer program focuses on mentoring today's youth in career and life enhancing opportuntities. The council also provides training, administrative and other support to the adult volunteers who deliver scouting programs.

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
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: 85
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 20
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $5.46 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -46%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $858K in reported program spending
  • Leadership: top reported pay $124K · 19 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 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.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.