Chester County Council Boy Scouts O

Nonprofit profile at a glance

EIN
231365192
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Exton, PA, USA
Phone
6106962900
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,006,649
Expenses
$3,089,608
Assets
$13,788,601
Liabilities
$596,036

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • STEVE CARROLL (PRESIDENT)

Highest reported compensation

  • JAKE SEGAL (SCOUT EXECUT): $139,706 total reported compensation
  • BENJAMIN WHEELER (FORMER SCOUT): $24,643 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

What it reported doing in 2025

All programs are inter-related and are run to achieve the organizations mission. Through the offering of the traditional scouting programs of cub scouts, scouts bsa, venturing, and exploring, the organization serves over 2,500 local youth. The youth are offered opportunities to build character, ensure health and fitness, and instill the responsibiility of good citizenship; all through participation in activities and advancement programs.

Operating model

Revenue model
Earned-program. 62% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $2.96 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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; 75th 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: -2.8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 4.46; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 89% of spending went to programs
  • Governance: 30 of 30 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $140K · 32 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.