De Soto Area Council Boy Scouts of America Inc

Nonprofit profile at a glance

EIN
710238849
IRS 990 coverage
2017–2022
Forms available
Form 990 2022
Location
El Dorado, AR, USA
Phone
8708635166
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$512,185
Expenses
$475,876
Assets
$1,117,364
Liabilities
$54,670

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • KELLY HALSTEAD (PAST PRESIDENT)
  • JOANNA KUHN (PRESIDENT ELECT)
  • DR ROBERT OLIVE (PRESIDENT)

People named in this filing

  • TOM BUTCHER (MEMBER AT LARGE)
  • ANDREW CLYDE (MEMBER AT LARGE)
  • BILLIE DADGAR (MEMBER AT LARGE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america in accordance with the congressional charter, bylaws and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now common use by the boy scouts of america

What it reported doing in 2022

Scouting activities include camping and other outdoor activities

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 87
  • Accountability: 94
  • Sustainability: 62
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.9%; rating input score 75
  • Program expense ratio: 52.5%; rating input score 52
  • Fundraising efficiency: $49.55 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 23rd 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 7.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 74.9% of revenue deployed · 52.5% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $250K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2017 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • 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.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.