Boy Scouts of America Hiawathaland Council

Nonprofit profile at a glance

EIN
381358167
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Appleton, WI, USA
Phone
9207345705
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$483,965
Expenses
$925,246
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

38 people listed

Executive titles in this filing

  • DON MILLER (COUNCIL PRESIDENT)
  • GEORGE MONTGOMERY (COUNCIL VICE PRESIDENT-ADM)
  • WILLIAM DAVIS (COUNCIL VICE PRESIDENT-CAM)
  • DAN CLOSNER (COUNCIL VICE PRESIDENT-FIN)
  • BRIAN ROWELL (COUNCIL VICE PRESIDENT-MAR)
  • ROBERT SIMONS (COUNCIL VICE PRESIDENT-MEM)

People named in this filing

  • BARBARA DUPRAS (COUNCIL COMMISSIONER)
  • ROBERT BLOTTER (COUNCIL EXECUTIVE BOARD ME)
  • KRISTINA BEAMIS (COUNCIL EXECUTIVE BOARD ME)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To instill in young people lifetime values and develop in them leadership skills and ethical character as expressed in the scout oath and law.

What it reported doing in 2013

Services provided for youths including camping and other activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

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: 90
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.5%; rating input score 99
  • Fundraising efficiency: $3.63 raised per $1 spent on fundraising; rating input score 17; 17th 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: 100%; rating input score 100; 79th 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -91.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.4% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -36.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
  • Governance: 38 of 38 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $921K in reported program spending
  • Leadership: top reported pay $0 · 38 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.