Cradle of Liberty Council 525 Boy Scouts of America

Nonprofit profile at a glance

EIN
231352052
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
King of Prussia, PA, USA
Phone
6106886900
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,059,029
Expenses
$6,238,595
Assets
$26,685,167
Liabilities
$2,054,475

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

Leadership & pay

43 people listed

Executive titles in this filing

  • DANIEL A TEMPLAR (SCOUT EXECUTIVE & CEO)
  • MARK CHILUTTI (COUNCIL PRESIDENT/BOARD CHAIR)
  • JULIA GOPLERUD (COUNCIL VICE PRESIDENT & BOARD)

Highest reported compensation

  • DANIEL A TEMPLAR (SCOUT EXECUTIVE & CEO): $378,288 total reported compensation
  • GREG T OSBORN (DEPUTY SCOUT EXECUTIVE & C): $212,098 total reported compensation
  • JOHN BICKEL (DIRECTOR OF OUTDOOR ADVENT): $130,398 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the cradle of liberty council, boy scouts of america, is to shape young people to make good life choices as they grow to become engaged citizens and leaders.

What it reported doing in 2024

The general scouting program provides opportunities for youth ages 6 to 21 throughout Delaware, montgomery and philadelphia counties. Working with community organizations who charter local units, three distinct programs provide a wide range of age appropriate activities that introduce and reinforce the ideals of character, active citizenship and physical, mental and emotional fitness. Using methods including an advancement program, outdoor experiences, peer grouping and teamwork, leadership development, positive adult association and uniforms, youth are given experiences they would likely not be able to realize outside of the program that develop them into responsible and productive adults.

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 95% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: $5.91 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 4.28; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 91.2% of spending went to programs
  • Governance: 44 of 44 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $378K · 43 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • 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: 3 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 21/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.