Friends of Cub Scout Pack 212

Nonprofit profile at a glance

EIN
994323819
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Brandon, SD, USA
Phone
7074991309
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Scouting

Reported finances

Revenue
$6,732
Expenses
$8,221
Assets
$13,030

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

Leadership & pay

3 people listed

People named in this filing

  • William Coolidge (Scoutmaster)
  • Josiah Dunlap (Chair)
  • Nicole Paul-Almand (Treasurer)

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

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

Overview

Mission

Pack 212 is "youth led", focusing on developing youth leadership by giving the scouts responsibility for managing many of their activities.

What it reported doing in 2025

Pack 212 is "youth-led", focusing on developing youth leadership by giving the scouts responsibility for managing many of their activities.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 46% for direct work, and 54% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -22.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -36% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -100.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.