Cornhusker Council 324 Boy Scouts America Inc

Nonprofit profile at a glance

EIN
470378985
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Walton, NE, USA
Phone
4024886020
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,007,467
Expenses
$1,238,455
Assets
$3,775,936
Liabilities
$330,819

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

35 people listed

Executive titles in this filing

  • JIM SMITH (PRESIDENT)

Highest reported compensation

  • JEFF JOHNSON (EXECUTIVE DI): $114,977 total reported compensation
  • MICHELLE AUSTIN (OFFICER): $67,104 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the cornhusker council mirrors that of the boy scouts of ameria: 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 2025

Programs/activities - our youth participate in exciting indoor/outdoor activities for boys and gilrs (ages 7/14) and for young men and women (ages 14/20). They are under guidance of trained adult volunteers, who help them develop life skills they need to become future leaders and active citizens in their communities. These skills include independence, ethical decision making, conflict resolution, self-esteem, literacy skills, value system, personal growth, leadership development, sexual responsibility, positive peer relationships, service to others, mentoring skills, drug awareness education, teamwork, fitness, positive teen-adult relationships, schoolto- work skills, emergency preparedness, character education, and many more.

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 99% 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: 84
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: $4.07 raised per $1 spent on fundraising; rating input score 12; 12th 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: 100%; rating input score 100; 78th 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; 64th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -22.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 3.05; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 14.7%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.4% of spending went to programs
  • Governance: 33 of 33 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $115K · 35 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.