Boy Scouts of America 261 Hiawathaland Council Tr Fund

Nonprofit profile at a glance

EIN
237196287
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Appleton, WI, USA
Phone
9207345705
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$4,370
Expenses
$3,337
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

38 people listed

Executive titles in this filing

  • DON MILLER (COUNCIL PRESIDENT)
  • GEORGE MONTGOMERY (COUNCIL VICE PRESIDENT-ADM)
  • WILLIAM DAVIS (COUNCIL VICE PRESIDENT-CAM)
  • DAN CLOSNER (COUNCIL VICE PRESIDENT-FIN)
  • BRIAN ROWELL (COUNCIL VICE PRESIDENT-MAR)
  • ROBERT SIMONS (COUNCIL VICE PRESIDENT-MEM)

People named in this filing

  • BARBARA DUPRAS (COUNCIL COMMISSIONER)
  • ROBERT BLOTTER (COUNCIL EXECUTIVE BOARD ME)
  • KRISTINA BEAMIS (COUNCIL EXECUTIVE BOARD ME)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Endowment fund for the boy scouts of america hiawathaland council.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.6%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 30.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -22.4% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 38 of 38 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $519K in reported program spending
  • Leadership: top reported pay $0 · 38 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Growth: Asset growth scored 0/100.