Boy Scouts of America 96 Central Ga Council
Nonprofit profile at a glance
- EIN
- 580633976
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Macon, GA, USA
- Phone
- 4787439386
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,810,759
- Expenses
- $1,038,391
- Assets
- $1,641,150
- Liabilities
- $224,086
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
40 people listed
Highest reported compensation
- GARRETT L WILLIAMS (EXECUTIVE DI): $181,443 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The boy scouts provide a program for community organizations that offers effective character, citizenship and personal fitness training for youth. The organization endeavors to develop american citizens who are physically, mentally and emotionally fit, have a high degree of self-reliance, have personal values based on religious concepts, have the desire and skill to help others, have a keen respect of the basic rights of all people, and are prepared to participate in and give leadership in american society. The mission of the boy scouts is to prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout order and law.
What it reported doing in 2024
Scouting provides outdoor and life saving skills, leadership opportunities, teaches healthy and clean living habits, empasizes trustworthiness, loyalty and demands individuals initiatives and follow through by programs such as troop meetings and day and summer camp.
Operating model
- Revenue model
- Other-operating. 73% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
SUPPORTED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 60
- Accountability: 95
- Sustainability: 66
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.7%; rating input score 46
- Program expense ratio: 79.8%; rating input score 80
- Fundraising efficiency: $4.44 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 42.7%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 1.58; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 17.5%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -3.6% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 23.7% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: -11.3% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 45.7% of revenue deployed · 79.8% of spending went to programs
- Governance: 38 of 38 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $828K in reported program spending
- Leadership: top reported pay $181K · 40 people listed · 0 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Financial Efficiency: Fundraising efficiency scored 15/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.