Boy Scouts of America 414 Daniel Boone Council

Nonprofit profile at a glance

EIN
560529937
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Asheville, NC, USA
Phone
8282546189
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$3,725,732
Expenses
$3,143,094
Assets
$9,236,581
Liabilities
$658,477

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

56 people listed

Executive titles in this filing

  • SUE PERSONS (PRESIDENT)

Highest reported compensation

  • JOSHUA CHRIST (SCOUT EXECUT): $264,880 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the ability of boys and young men to do things for themselves and others in western nc and prepare young people to make ethical and moral choices over their lifetimes by instilling them the values of the scout oath and law.

What it reported doing in 2024

Boy scout programs target boys ages 6-10 for cub scout packs, boys ages 11 -17 for boy scout troops, boys and girls ages 14-20 for venturing and exploring programs, and boys and girls in kindergarten - 12th grade for learning for life programs. Thousands of adult volunteers in 14 western nc counties, guided by professional staff members from the daniel boone council, work closely with the young people in their programs to provide them with fun and educational activities while also serving as mentors and positive role models in the process. By instilling values and character development in the youth of western nc, the future leadership of these counties and their organizations will be better prepared to assume that responsibility. In addition, scouting's focus on developing a keen awareness of personal and civic responsibility through community service projects and leadership training provides a tremendous volume of community service hours conducted by youth in scouting programs. Established weekly program meetings, activities and service projects take place at area churches, schools and community centers on a regular basis and all scout leaders complete comprehensive training courses held by the council.

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 83
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 93.9%; rating input score 94
  • Fundraising efficiency: $5.81 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 6 of 8 controls in place; rating input score 75
    • 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: Pass

Sustainability

  • Operating margin: 15.6%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 93.9% of spending went to programs
  • Governance: 55 of 55 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3M in reported program spending
  • Leadership: top reported pay $265K · 56 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 21/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.