Boy Scouts of America #204 Bluegrass Council

What it reported doing in 2024

The blue grass council, boy scouts of america, serves 55 counties in central, southern, and eastern Kentucky. Annually, more than 10,000 youth will be served through the efforts of thousands of registered adult volunteer leaders and small staff. The goal of the boy scouts is to train youths in responsible citizenship, character development, and self-reliance through participation in a wide range of outdoor activities, educational programs, and, at older age levels, career-oriented programs, all in partnership with community organizations.the cub scout program is a hands-on, learn-by-doing, family-focused program. Cub scouts is structured to actively involve parents in teaching their sons values, skills and citizenship. The program is for youths from first through fifth grade. In family, small and large group activities, youths work at learning new skills and information to earn badges, belt loops and rank advancements. Each badge has elements of teaching/learning and community services. The boy scout program is designed to be an educational program for youth (11-18) which builds character, citizenship and prepares youths for life. Youth investigate self-chosen fields of interest, including vocational and career opportunities, with qualified counselors in the subjects. Through the use of the "patrol method," youth learn leadership and decision-making skills. The lessons from the individual, small and large group work, and merit badge efforts are tested and practiced through scouting and life experiences. Planning, goal setting, learning, and follow-through are critical elements as youth earn merit badges and rank advancements. The venturing program is an effective coed young-adult (14-20) program designed to improve character, citizenship, and fitness. Venturers exercise leadership, citizenship, fitness, and social skills through outdoor high-adventure activities and community service endeavors. Venturing provides a variety of challenging activities to teach young people the real-world meaning of values, ethical decision-making, and life skills.the blue grass council is a 501c(3) non-profit organization funded with support from a variety of sources. Annual giving (friends of scouting) is a critical source of income. Gifts are received from individuals, businesses, some civic clubs, and parents. Product sale (popcorn and camp cards) is also a very significant funding source. Other significant sources of revenue include camping and activity fees, scout shop revenue, united way support, and special events including brave the blue and the sporting clays classic. The council also receives some income from foundations, legacies, and bequests, and our small endowment. The council estimates it costs $200 for every scout it serves.

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 85.6%; rating input score 86
• Fundraising efficiency: $8.32 raised per $1 spent on fundraising; rating input score 32; 32nd 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: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
• Governance controls: 8 of 8 controls in place; rating input score 100
  • 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: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -30.6%; rating input score 6; 6th percentile among comparable filings
• Total-asset coverage ratio: 1.92; rating input score 63; 63rd percentile among comparable filings
• Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
• Officer compensation ratio: 6.9%; rating input score 47; 47th percentile among comparable filings

Growth

• Program expense growth: -4.9% per year; rating input score 0; 8th percentile among comparable filings
• Revenue growth: -5.4% per year; rating input score 0; 5th percentile among comparable filings
• Asset growth: -6.4% per year; rating input score 0; 5th percentile among comparable filings