Boy Scouts of America Golden Empire Council

Nonprofit profile at a glance

EIN
237627152
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9169291417
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,661,815
Expenses
$3,567,184
Assets
$9,675,153
Liabilities
$1,381,113

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

Leadership & pay

52 people listed

Executive titles in this filing

  • PAUL A HELMAN (PAST PRESIDENT)
  • DAVID ISHIKAWA (PAST PRESIDENT/ASST TREASURER)
  • BECKY MESKER (PAST PRESIDENT)
  • MARK SHAFER (IMMEDIATE PAST PRESIDENT)
  • MARK WONG (COUNCIL PRESIDENT)
  • JAMES RHODES-DREYER (SCOUT EXECUTIVE & CEO)

Highest reported compensation

  • JAMES RHODES-DREYER (SCOUT EXECUTIVE & CEO): $229,632 total reported compensation
  • JUSTIN HERNANDEZ (COO): $135,288 total reported compensation
  • REY MIRANO (CONTROLLER): $130,420 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 of america has one mission, which extends to all local councils: "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 scouting 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 2024

Boy scouts of america, golden empire council serves young men and women throughout 16 northern California counties. The scouting program includes the following: lion scouts-a fun introduction to the scouting program for kindergarten-age youth eager to get going! Lions do adventures with their adult partners and other lions every month. This program introduces youth and their families to scouting and the outdoors as it builds a foundation of character. A lion den is part of the cub scout pack. Tiger cubs-one-year, family-oriented program for a group of teams, each consisting of a first-grade (or 7-year-old) boy or girl and an adult partner (usually a parent). A tiger den is part of the cub scout pack. Cub scouting-family-and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. Boy scouting-with the scout oath and scout law as guides, and the support of parents and religious and neighborhood organizations, scouts develop an awareness and appreciation of their role in their community and become well-rounded young men through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. Venturing-provides experiences to help young men and women, ages 14 or 13 with completion of the eighth grade-through 20, become mature, responsible, caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including having access to boy scout camping properties, a recognition program, and youth protection training. The order of the arrow is the boy scouting national honor society for experienced campers, based on native american traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for young men and women 14 (an who have completed the eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. Golden empire council has approximately 6,389 registered youth members and 3,226 adult leaders.

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 94% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 67
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $5.13 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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; 72nd 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 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 23.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 78.6% of spending went to programs
  • Governance: 49 of 49 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $230K · 52 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.