Boy Scouts of America Council 552 Pee Dee Area Council

Nonprofit profile at a glance

EIN
570314451
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Florence, SC, USA
Phone
8436626306
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$-1,809,786
Expenses
$1,463,733
Assets
$4,820,690
Liabilities
$1,444,357

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • PHIL BETHUNE (PRESIDENT)
  • PORTER STEWARD (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • MICHAEL HESBACH (SCOUT EXECUTIVE): $60,156 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scounting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

What it reported doing in 2021

Learning for life/exploring programs: learning for life offers seven programs designed to support schools and community-based organizations in their efforts to prepare youth to sucessfully handle the complexities of contemporary society and to enhance their self-confidence, motivation, and self-esteem. The seven programs focus on character development and career education. Learning for life programs help youth develop social and life skills, assist in character and career development, and help youth formulate postive personal values. It prepares youth to make ethical decisions that will help them achieve their full potential. Exploring is a worksite-based program. It is part of learning for life's career education program also for young men and women who are 14 (and have completed the eighth grade) through 20 years old. Exploring's purpose is to provide experiences that help young people mature and to prepare them to become responsible and caring adults. Explorers are ready to investigate the meaning of interdependence in their personal relationships and communities. Exploring is based on a unique and dynamic relationship between youth and the organizations in their communities. Local community organizations initiate a specific explorer post by matching their people and program resources to the interests of young people in the community. The result is a program of activities that helps youth pursue their special interests, grow, and develop. Exploring programs are based on five areas of emphasis: career opportunities, life skills, citizenship, character education, and leadership experience. Over 300 youth served through 46 learning for life groups and 40 explorer posts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 21
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: $7.36 raised per $1 spent on fundraising; rating input score 44; 44th 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; 64th 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -180.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 3.29; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -17.4% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95% of spending went to programs
  • Governance: 46 of 46 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $60K · 9 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2021
  • 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: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.