Erie Shores Council Boy Scouts of America

Nonprofit profile at a glance

EIN
344427945
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Toledo, OH, USA
Phone
4192417293
Rating
91
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$3,303,205
Expenses
$3,792,806
Assets
$11,500,162
Liabilities
$703,625

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

Leadership & pay

47 people listed

Executive titles in this filing

  • STEVE SCHULT (PRESIDENT EL)

Highest reported compensation

  • ANDREW CURRAN (INTR SCOUT E): $128,352 total reported compensation
  • ED CALDWELL (FORMER SCOUT): $91,196 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 erie shores council, boy scouts of america, serves families in lucas, wood, ottawa and sandusky counties as well as swanton in northwest Ohio. The council delivers programs through coordinating the efforts of volunteers. Scouting programs focus on providing education experiences through setting goals and working as a team and in leadership roles. Members of the scouting program learn through passive adult role models as well as through peer mentoring. Programs are offered to everyone ages 5 to 21.

What it reported doing in 2024

Scouting activities - the council organized trips, jamborees, and other projects as well as furnishing scouting expertise to packs, troops, posts and crews.

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 96% 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: 85
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $3.85 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 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: 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: -14.8%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 3.03; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.7% of spending went to programs
  • Governance: 45 of 45 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $128K · 47 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

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 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.