Boy Scouts of America National Trust - M

Nonprofit profile at a glance

EIN
810232188
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Great Falls, MT, USA
Phone
4067616000
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,404,826
Expenses
$460,557
Assets
$12,142,122
Liabilities
$0

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

Leadership & pay

37 people listed

Executive titles in this filing

  • GREG BEACH (IMMEDIATE PAST PRESIDENT)
  • WALT MCINTOSH (PRESIDENT)

Highest reported compensation

  • JORY DELLINGER (SCOUT EXECUTIVE): $286,288 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 executive board of the Montana council of the boy scouts of america #315 has approved the creation and establishment of the boy scouts of america - Montana council trust for the benefit of scouting in the territory covered by the local council charter, for the general purpose stated in the act of congress approved june 15, 1916, creating the boy scouts of america.

What it reported doing in 2024

Provided support to the programs of the Montana council of the boy scouts of america #315, who mission is to promote the ability of boy and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them about patriotism, courage, self-reliance, and kindred virtues, using methods which are now in common use by the boy scouts of america.

Operating model

Revenue model
Investment-supported. 80% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.9%; rating input score 99
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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; 76th 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: 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 67.2%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 26.36; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 20.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 98.9% of revenue deployed · 86.4% of spending went to programs
  • Governance: 35 of 35 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $398K in reported program spending
  • Leadership: top reported pay $286K · 37 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 14/100.