Chippewa Valley Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
390807227
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Eau Claire, WI, USA
Phone
7158326671
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,609,129
Expenses
$2,032,072
Assets
$19,389,214
Liabilities
$182,294

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

Leadership & pay

43 people listed

Executive titles in this filing

  • MATT MCHUGH (PRESIDENT)
  • GREGG MIZERK (VICE PRESIDENT)
  • TOM MONSON (VICE PRESIDENT)
  • TIM OLSON (VICE PRESIDENT)
  • BOB MCCOY (VICE PRESIDENT (THRU 1/24))
  • ROBERT GILES (VICE PRESIDENT (THRU 1/24))

Highest reported compensation

  • TIM MOLEPSKE (SECRETARY/CEO): $178,947 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 provide a meaningful and rewarding scouting experience to the youth of the chippewa valley council, thereby, developing future leaders and promoting good citizenship.

What it reported doing in 2024

The council's programs consist of: cub scouting a family and home-centered program for youth ages 6 through 10; scouts bsa a program for youth ages 11 through 17 designed to achieve the aims of scouting through vigorous outdoor program and peer group leadership with the counsel of an adult scoutmaster; venturing a coed program for ages 14 through 20 which includes challenging high-adventure activities, sports and hobbies for teenagers that teach them leadership skills, provide opportunities to teach other and give them an opportunity to learn and grow.

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 96% 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

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: 87
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.5%; rating input score 89
  • Fundraising efficiency: $4.59 raised per $1 spent on fundraising; rating input score 16; 16th 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: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -26.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 9.54; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.5% of spending went to programs
  • Governance: 34 of 34 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $179K · 43 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 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: 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 — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.