Black Warrior Council

Nonprofit profile at a glance

EIN
630288816
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Tuscaloosa, AL, USA
Phone
2055541680
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boy Scouts of America

Official website

Reported finances

Revenue
$1,220,677
Expenses
$1,157,790
Assets
$1,683,131
Liabilities
$148,304

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

35 people listed

Executive titles in this filing

  • RICHARD HENRY (PRESIDENT)

Highest reported compensation

  • WILLIAM GOSSELIN (SCOUT EXECUT): $163,120 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The council is a not-for-profit organization devoted to promoting, within the territory covered by the charter from the time it was granted it by the scouting america and in accordance with the congressional charter, bylaws, and rules and regulations of the scouting america, the scouting program of promoting the ability of boys, girls, 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 scouting america.

What it reported doing in 2025

Cub scouting - family- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. Serves boys and girls k through 5th grades. Scouts bsa - with the scout oath and scout law as guides, and the support of parents and religious and neighborhood organizations, scouts develop an awareness and appreciation of their role in their community and become well-rounded young men through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. Serves boys and girls 11 to 18 years. Venturing - provides experiences to help young men and women, ages 14-20 (or age 13 with completion of the eighth grade), become mature, responsible, caring adults. Young teens learn leadership skills and participate in challenging outdoor activities, including having access to scouts bsa camping properties, a recognition program, and youth protection training. Career exploring - program offering hands-on career training for young men and women ages 14-20.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: $6.38 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 78th 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; 64th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 14.1%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 82.5% of spending went to programs
  • Governance: 35 of 35 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $956K in reported program spending
  • Leadership: top reported pay $163K · 35 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.