Chehaw Council Boy Scouts of America Inc

Nonprofit profile at a glance

EIN
580566158
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Albany, GA, USA
Phone
2294367226
Rating confidence
Limited
Sector
Human Services

Official website

Reported finances

Revenue
$772,569
Expenses
$771,630
Assets
$1,533,939
Liabilities
$94,753

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

49 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Chehaw Council of the Boy Scouts of America, Inc. is 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 2010

The Council provides character building and citizenship training through various scouting programs. The Council provides camps and other activities throughout the year for its members in order to carry out the mission of the Boy Scouts of America, Inc.

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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 50
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 52 of 52 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $660K in reported program spending
  • Leadership: top reported pay $72K · 49 people listed
  • Consistency: 26 of 30 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.