Boy Scouts of America-mountain West Council Inc 106
Nonprofit profile at a glance
- EIN
- 820288020
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Boise, ID, USA
- Phone
- 2083764411
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $17,632,356
- Expenses
- $1,272,091
- Assets
- $23,834,226
- Liabilities
- $221,689
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
44 people listed
Executive titles in this filing
- S CARL NICOLAYSEN (PRESIDENT)
Highest reported compensation
- LYNN GUNTER (SCOUT EXEC/C): $140,481 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 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
Camp bradley - summer camping for scouts northwest of stanley, Idaho. Salmon river high adventure base (srhab)- over 46 youth served with the exciting and challenging camp experience of high adventure river running, hiking, and rapelling. The motto and guiding principle of the srhab is "striving for personal excellence." camp murtaugh - on the bank of murtaugh lake, southeast of twin falls, camp murtaugh is availaable for single day events or overnight campouts with two buildings available. Cub day camp - over 216 youth served with a fun, exciting camping experience for the first-time cub scout camper. They are exposed to the positive values of scouting found in the cub scout promise, such as duty to god and helping others.
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 97% 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 83
- Accountability: 95
- Sustainability: 88
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.7%; rating input score 98
- Program expense ratio: 86%; rating input score 86
- Fundraising efficiency: $2.46 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 2nd 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; 66th 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: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 92.8%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 18.74; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
- Officer compensation ratio: 11%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: -5% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: 15.9% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 11.1% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 97.7% of revenue deployed · 86% of spending went to programs
- Governance: 50 of 47 board members independent · 7 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $140K · 44 people listed
- Consistency: 30 of 32 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 9/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 17/100.