Boy Scouts of America Sam Houston Area Council

What it reported doing in 2024

The Council operates under a charter granted by the Boy Scouts of America (the National Council) in the counties of Austin, Brazos, Burleson, portions of Chambers, Colorado, Fort Bend, Grimes, Harris, Madison, Matagorda, Montgomery, portions of Trinity, Walker, Waller, Washington, and Wharton. The Council is devoted to promoting the ability of boys and girls, as well as young men and women, to do things for themselves and others, training them in Scoutcraft and teaching them patriotism, courage, self-reliance, and similar virtues, using the methods now in everyday use by the National Council. See Schedule O The Council's programs are as follows: Lion Scouts is a fun introduction to the Scouting program for kindergarten-age youth eager to get going. Lions have adventures with their adult partners and other Lions every month. This program introduces youth and their families to Scouting and the outdoors, building a foundation of character. A Lion den is part of the Cub Scout pack. Tiger Scouts is a one-year, family-oriented program for a group of teams, each consisting of a first-grade (or 7-year-old) boy or girl and an adult partner (usually a parent). A Tiger den is part of the Cub Scout pack. Cub Scouting is a Family- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities that promote character development and physical fitness. Scouts BSA is a year-round program for youth aged 11 to 17 that provides fun, adventure, learning, challenge, and responsibility to help them become the best version of themselves. With the Scout Oath and Scout Law as guides, and the support of parents, religious, and neighborhood organizations, Scouts develop an awareness and appreciation of their role in the community and become well-rounded young men and women, ages 10 through 17, through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. Venturing provides experiences to help young men and women, ages 14 through 20, become mature, responsible, caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including having access to Boy Scout camping properties, a recognition program, and Youth Protection training. Exploring is a program that enables young people to become responsible individuals by teaching positive character traits, career development, leadership, and life skills so that they can make ethical choices and achieve their full potential.

Financial Efficiency

• Mission deployment rate: 99%; rating input score 99
• Program expense ratio: 81.4%; rating input score 81
• Fundraising efficiency: $5.23 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 4 of 6 controls in place; rating input score 67
  • Compensation committee: Pass
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Pass
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -5.1%; rating input score 16; 16th percentile among comparable filings
• Total-asset coverage ratio: 12.24; rating input score 93; 93rd percentile among comparable filings
• Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
• Officer compensation ratio: 9.6%; rating input score 22; 22nd percentile among comparable filings

Growth

• Program expense growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings
• Revenue growth: -5.2% per year; rating input score 0; 2nd percentile among comparable filings
• Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings