Cherokee Area Council of Boy Scouts of America

Nonprofit profile at a glance

EIN
730592381
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bartlesville, OK, USA
Phone
9183369170
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$794,562
Expenses
$616,131
Assets
$1,893,459
Liabilities
$328,333

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

Leadership & pay

34 people listed

Executive titles in this filing

  • JOE BEFFER (PRESIDENT)
  • DALE COPELAND (PRESIDENT)

People named in this filing

  • KENNETH ADAMS (MEMBER)
  • JOE BEFFER (PRESIDENT)
  • AARON BELDNER (MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

The council is devoted to promoting, within the territory covered by the charter granted it by the boys scouts of america, inc. In accordance with the bylaws, and rules and regulations of the boys scouts of america, the scouting program of promoting the ability of the boys and girls and young men and woman 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 boys scouts of america.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 87
  • Accountability: 94
  • Sustainability: 73
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.8%; rating input score 64
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $4.97 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 3.07; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 63.8% of revenue deployed · 77.9% of spending went to programs
  • Governance: 34 of 34 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $480K in reported program spending
  • Leadership: top reported pay $0 · 34 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.