Cascade Pacific Council Boy Scouts of America

Nonprofit profile at a glance

EIN
930386792
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Beaverton, OR, USA
Phone
5032255756
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$8,244,245
Expenses
$8,913,056
Assets
$43,336,700
Liabilities
$798,461

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

Leadership & pay

26 people listed

Executive titles in this filing

  • GARY CARROLL (SCOUT EXECUTIVE / CEO)

Highest reported compensation

  • GARY CARROLL (SCOUT EXECUTIVE / CEO): $212,213 total reported compensation
  • JAMES S HILL (DIRECTOR OF SUPPORT SERVICES / CAO): $158,701 total reported compensation
  • JASON R MACPHERSON (DEVELOPMENT DIRECTOR): $155,991 total reported compensation

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

Overview

Mission

To develop the self-starters, goal-getters, and leaders of tomorrow, making a positive impact on individuals and communities for generations, and to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

What it reported doing in 2024

The council operates in northwest Oregon and southwest Washington, serving 18 counties. The council has eight camping facilities and two winter lodges. For the territory covered by the organization's charter, cascade pacific council is devoted to promoting the ability of boys and girls, young men and young women to do things for themselves and others, training them in scoutcraft and teaching them patriotism, courage, self-reliance, and kindred virtues.cascade pacific council serves through the efforts of about 5,000 adult volunteers serving approximately 8,000 youth members in the following programs: cub scouting, boy scouting, varsity scouting, and venturing sea scouting. Programs include children from first grade to age 20.scouting programs include the following: lion scouts: introduction to the scouting program for kindergarten-age youth. Tiger scouts: one year family-oriented program for first graders with their parents. Cub scouting: family and community-centered approach to learning citizenship, compassion, and courage. Scouts bsa: year-round program for youth 11-17 years old. Venturing: for young men and women ages 14-20.

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.
  • 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: 83
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: $3.7 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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; 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.1%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 4.86; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.1M in reported program spending
  • Leadership: top reported pay $212K · 26 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 11/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.