Boy Scouts of America Sagamore Council 162
Nonprofit profile at a glance
- EIN
- 350867972
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Kokomo, IN, USA
- Phone
- 7654528253
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Standard
Reported finances
- Revenue
- $1,848,214
- Expenses
- $1,812,482
- Assets
- $9,961,063
- Liabilities
- $276,620
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- WILLIAM MENGES (PRESIDENT)
People named in this filing
- WILLIAM MENGES (PRESIDENT)
- BOB HINGST (BOARD MEMBER)
- MIKE BOEBINGER (VICE PRESIDE)
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 2025. 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 2025
Comprehensive youth development involving cub scouts, boy scouts, venturing and exploring programs that helps youth engage with professions in areas tha tinter them for potental jobs and careers.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 100
- Accountability: 88
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.2%; rating input score 94
- Program expense ratio: 91.7%; rating input score 92
- Fundraising efficiency: $13.15 raised per $1 spent on fundraising; rating input score 44; 44th 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; 78th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.9%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 5.5; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 0.1% per year; rating input score 100; 11th percentile among comparable filings
- Asset growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 94.2% of revenue deployed · 91.7% of spending went to programs
- Governance: 28 of 28 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $0 · 28 people listed
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
- Moderate — Sustainability: Operating margin scored 36/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.