Boy Scouts of America 16 Westark Area Council

Nonprofit profile at a glance

EIN
710236862
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Springdale, AR, USA
Phone
4797827244
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,128,447
Expenses
$1,646,131
Assets
$4,289,149
Liabilities
$1,025,081

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • JOSE PEPE ESTRADA (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • CHRIS DAUGHTREY (SCOUT EXECUTIVE): $125,519 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall promote, 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 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 2022

Provide summer camp for scouts and troops; activities for scouts; adult training; support for units; support for handicapped scouts in western Arkansas.

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 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 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 81
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: $2.82 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 18th 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: 95.5%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail

Sustainability

  • Operating margin: -45.9%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.7% of spending went to programs
  • Governance: 21 of 22 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $126K · 22 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.