Coastal Carolina Council Bsa

Nonprofit profile at a glance

EIN
570327870
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
North Charleston, SC, USA
Phone
8437630305
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,098,257
Expenses
$1,714,777
Assets
$848,176
Liabilities
$679,756

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

Leadership & pay

64 people listed

Executive titles in this filing

  • CHRIS STAUBES (PRESIDENT)

Highest reported compensation

  • JASON SMITH (SCOUT EXECUTIVE): $129,991 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 prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law. The coastal carolina council has been proudly operating since 1921 and serves over 5.500 youth and adult volunteers in the charleston, dorchester, berkeley, georgetown, colletonm, allendale, hampton, jasper and beaufort counties.

What it reported doing in 2024

Cub scouts, a year-round program whose mission is to develop character and ethical decision-making skills for boys and girls in kindergarten through fifth grades (5-10 years old). Cub scouting is organized into groups called packs and dens, each of which is led by dedicated volunteer leaders who teach cub scouts fun, valuable lessons, help learn citizenship, and develop physical fitness. Scouts, bsa is a year-round program for boys and girls 11-17 designed to build character, citizenship, and personal fitness through a vigorous outdoor program and peer group leadership with the counsel of an adult scoutmaster. Scouting is the ultimate form of learning by doing. Scouts explore their interest and improve skills while working towards scouting's highest rank: eagle. Venturing is a year-round program for young men and women who are 14 years of age (or 13 years of age and have completed the eigth grade) and up to 21 years of age. Venturing provides positive youth-led experiences to help young people mature and to prepare them to become responsible and caring adults, with an emphasis on adventure, leadership, personal growth, and service. Exploring is year-round, co-ed career exploration program for young men and women from ages 10-20. Exploring provides students with an opportunity to learn about a wide variety of career fields and network with professionals already working in those fields. Participants get hands-on experience to determine whether or not a particular career field is right for them. They also develop valuable networking contacts with professionals working in their selected career fields, while getting to know other youth with similar interests and aspirations.

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

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: 83
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 14
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: $3.78 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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: 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -56.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77% of spending went to programs
  • Governance: 63 of 63 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $130K · 64 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 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 12/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.