Boy Scouts of America Muskingum Valley Council Inc

Nonprofit profile at a glance

EIN
314421379
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Zanesville, OH, USA
Phone
7404530571
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$746,848
Expenses
$840,163
Assets
$2,936,759
Liabilities
$189,322

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

Leadership & pay

33 people listed

Executive titles in this filing

  • EDMUND WOLFEL (PRESIDENT)
  • TONY DURM (VICE PRESIDENT)

Highest reported compensation

  • JARED SMITH (SCOUT EXECUTIVE/SECRETARY): $124,346 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

It is the mission of the muskingum valley council, boy scouts of america, in cooperation with community organizations, to provide a high quality scouting program which will foster in young people a commitment to serve god and country, ethical moral character, personal fitness and good citizenship and also the development of mental maturity and leadership ability.

What it reported doing in 2024

In 2024, the muskingum valley council, scouting america served 857 youth across nine Ohio counties, knox, coshocton, muskingum, perry, guernsey, noble, Washington, morgan, and southern tuscarawas, along with pleasants county and the city of williamstown, West Virginia. The council supported 73 scouting units with 433 registered volunteers, providing affordable and accessible programs that develop character, citizenship, and leadership. Accomplishments included 37 new eagle scouts who contributed more than 45,000 service hours, 2,795 merit badges earned in areas such as citizenship, cooking, wilderness survival, and environmental science, and 41 cub scouts achieving the arrow of light. Scouts and scouters provided an additional 33,239.5 community service hours while experiencing 5,348 nights of camping at the council's 520-acre muskingum valley scout reservation. Youth also raised $202,549 through popcorn sales to support their adventures, and their service was nationally recognized with 57 gold, 14 silver, and 15 bronze presidential volunteer service medals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: $2.14 raised per $1 spent on fundraising; rating input score 6; 6th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.8%; rating input score 97; 26th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 3.5; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 73.3% of spending went to programs
  • Governance: 30 of 31 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $616K in reported program spending
  • Leadership: top reported pay $124K · 33 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 6/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.