Boy Scouts of America Council No 604 Blue Mountain Council Inc

Nonprofit profile at a glance

EIN
910575959
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kennewick, WA, USA
Phone
5097357306
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$402,289
Expenses
$701,155
Assets
$2,236,630
Liabilities
$694,843

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

Leadership & pay

43 people listed

Executive titles in this filing

  • Brett Bybee (SECRETARY/CEO)
  • Gary Ash (President)

Highest reported compensation

  • Brett Bybee (SECRETARY/CEO): $127,378 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, 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 scouting program of promoting the ability of boys and girls 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 2024

The Blue Mountain Council achieved a .01% increase in membership over the prior year, after achieving 1% growth the year before, continuing our efforts to reach more youth and families with the values and adventure only available through Scouting. The council ended the year 2024 with 1,050 Cub Scouts, Scouts, Venturers, and Explorers in 52 different packs, troops, crews, and posts throughout the council, marking an increase of 11 total registered youth over the prior year. Furthermore, efforts to serve families of all backgrounds, including girls in both Cub Scouts and Scouts BSA, were impactful as the council grew its female membership by 3.4% over the prior year. Those same efforts helped to maintain the councils ethnic diversity to 25.59% of the total youth population. Scouts and Cub Scouts in the Blue Mountain Council earned 577 ranks and 1,439 merit badges, with 31 Scouts achieving the esteemed Eagle Scout rank. Together these Eagle Scouts and their many volunteers logged over 5,550 hours to complete their respective projects, not to mention more than 23,000 additional hours of service by Scouts on a multitude of additional service projects for the community.

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 95% 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: 85
  • Transparency & Controls: 90
  • Accountability: 99
  • Sustainability: 26
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $2.6 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.7%; rating input score 98; 26th 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: Pass
    • 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: -74.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 3.19; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -6.3% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.6% of spending went to programs
  • Governance: 42 of 43 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $593K in reported program spending
  • Leadership: top reported pay $127K · 43 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 12/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.