Central New Jersey Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
221867472
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Dayton, NJ, USA
Phone
7328231395
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,871,850
Expenses
$1,987,892
Assets
$3,781,898
Liabilities
$1,865,347

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • TERRANCE MCCARTY (President)
  • JOHN SMITH (Past President)
  • SEAN MURRAY (Exec. Vice President)

Highest reported compensation

  • IAN LILIEN (Scout Executive / Secretary): $186,878 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Development of youth.

What it reported doing in 2013

The council is a scouting organization serving the central New Jersey area. It provides camp and other activities encouraging boys to do things for themselves and others.

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 100% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 69
  • Accountability: 99
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 80
  • Program expense ratio: 62.7%; rating input score 63
  • Fundraising efficiency: $1.87 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: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 98.6%; rating input score 99; 27th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.2%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 62.7% of spending went to programs
  • Governance: 70 of 71 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $187K · 25 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.