Boy Scouts of America 614 Grand Columbia Council

Nonprofit profile at a glance

EIN
911550528
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Seattle, WA, USA
Phone
2067255200
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$539,977
Expenses
$88,343
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • DUSTIN BRUNSON (PRESIDENT)

People named in this filing

  • SID GAERTNER (VP, MEMBERSHIP)
  • KEN KNAPPERT (TREASURER)
  • RUSTY MARQUIS (VP PROGRAM)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Scouting is designed to pursue the aims of character development, citizenship training and personal fitness through adventures in the out-of-doors.

What it reported doing in 2023

Traditional scouting - in the bsa, scouting is considered to be one movement with three main programs: cub scouting is the largest of the three programs, available to boys from first to fifth grade or 7 to 11 1/2 years. The program is designed to pursue the aims of character development, citizenship training, and personal fitness. Cub scouting is divided into age-based levels of tiger cubs, wolf cubs, bear cubs, and webelos scouts. Boy scouting is the flagship program of the bsa for boys ages 10 to 18. It uses outdoor activities such as camping, aquatics and hiking to achieve the aims of character, citizenship, and personal fitness training. Varsity scouting is a sub-division of boy scouting available to boys ages 14 to 18; it adds a program of high adventure and sporting activities. The order of the arrow is the boy scouting national honor society for experienced campers, based on native american traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for young men and women 14 (and who have completed 8th grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. 813 youth served through cub scout packs, boy scout troops, and venturing crews.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 56
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: $18.79 raised per $1 spent on fundraising; rating input score 57; 57th 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: Limited
  • 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: 7 of 7 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 83.6%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -10.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 88.2% of spending went to programs
  • Governance: 21 of 21 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.