Blue Water Council 277 Boy Scouts Charitable Trust

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

22 people listed

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

To provide support for funding programs for boy scouts of america

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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

Consistency checks: 100%; rating input score 100; 62nd 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; 80th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th 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

Operating margin: 50.9%; rating input score 91; 91st percentile among comparable filings
Total-asset coverage ratio: 31.92; rating input score 88; 88th percentile among comparable filings
Liabilities to assets ratio: 0.01; rating input score 35; 35th percentile among comparable filings
Officer compensation ratio: Limited

Program expense growth: Limited
Revenue growth: 65.9% per year; rating input score 100; 97th percentile among comparable filings
Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings

Where the money goes: 100% of spending went to programs
Governance: 21 of 21 board members independent · 7 of 8 filing controls reported
Programs: 1 filed program accomplishment · $45K in reported program spending
Leadership: top reported pay $279K · 22 people listed · 0 of 6 pay-setting controls reported
Consistency: 13 of 13 current checks pass
Schedules: 5 filed schedules · includes grants and executive pay
Filing history: 2 filing years from 2012 to 2013
Contacts: How to reach this organization
Money network: 1 filed money-flow record
Related organizations: 2 filed related-organization links
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.

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

High — Transparency & Controls: Pay-setting controls scored 0/100.
Review — Accountability: Governance controls: CEO compensation review process not reported.
Moderate — Sustainability: Liabilities to assets ratio scored 35/100.