Boy Scouts of America Employee Welfare Benefits Plan

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

91 people listed

Michael A Ashline (Treasurer and Chief Financial Officer): $540,035 total reported compensation
Roger C Mosby (President and Chief Executive Officer): $512,613 total reported compensation
Steven P McGowan (Secretary and General Counsel): $464,479 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Provide benefits for employees and their dependents and retirees their dependents and / or survivors.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd 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

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: Limited
Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 2.9%; rating input score 20; 20th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -11.3% per year; rating input score 0; 34th percentile among comparable filings
Asset growth: -7.1% per year; rating input score 0; 18th percentile among comparable filings

Where the money goes: 0% of spending went to programs
Governance: 74 of 74 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $540K · 91 people listed · 0 of 6 pay-setting controls reported
Consistency: 9 of 10 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes executive pay
Filing history: 11 filing years from 2010 to 2020
Contacts: How to reach this organization
Related organizations: 2 filed related-organization links
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.

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

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 2/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
Review — Accountability: Governance controls: 2 of 9 not reported.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Officer compensation ratio scored 20/100.