Choctaw Area Council No 302 Boy Scouts of America Inc
Nonprofit profile at a glance
- EIN
- 640324398
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Meridian, MS, USA
- Phone
- 6016936757
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $621,371
- Expenses
- $673,185
- Assets
- $1,211,219
- Liabilities
- $118,227
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
35 people listed
Executive titles in this filing
- SCOTT SILLS (PRESIDENT)
Highest reported compensation
- JAMES HULGAN (SCOUT EXECUT): $120,726 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 programs and training that encourage the development of good character, self reliance, and service to others.
What it reported doing in 2024
Program services include camp operations, periodic camporees, parent-child campouts, learning for life programs, and other scouting related activities.
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.
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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 34
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82%; rating input score 82
- Program expense ratio: 75.2%; rating input score 75
- Fundraising efficiency: $6.59 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 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: -8.3%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 1.8; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 17.9%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 2.5% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: -0% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 82% of revenue deployed · 75.2% of spending went to programs
- Governance: 34 of 34 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $506K in reported program spending
- Leadership: top reported pay $121K · 35 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 25/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.