Blue Water Council Boy Scouts of America

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.

Youth programs and activities.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Direct operator. The filing allocates 100% 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 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: Limited
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: Limited
Total-asset coverage ratio: 16.35; rating input score 77; 77th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
Officer compensation ratio: Limited

Program expense growth: Limited
Revenue growth: -200% per year; rating input score 0; 1st 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 · $48K in reported program spending
Leadership: top reported pay $279K · 22 people listed · 0 of 6 pay-setting controls reported
Consistency: 12 of 12 current checks pass
Schedules: 5 filed schedules · includes executive pay
Filing history: 2 filing years from 2012 to 2013
Contacts: How to reach this organization
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.

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

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Accountability: Governance controls: CEO compensation review process not reported.