Great Falls Council Inc Boy Scouts of America
Nonprofit profile at a glance
- EIN
- 160743929
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Buffalo, NY, USA
- Phone
- 7168914073
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,930,619
- Expenses
- $3,368,323
- Assets
- $20,659,168
- Liabilities
- $2,845,916
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- GARY DECKER (CEO & SCOUT)
Highest reported compensation
- GARY DECKER (CEO & SCOUT): $205,476 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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 in common use by the boy scouts of america. In achieving this purpose, emphasis shall be placed upon the educational program of the boy scouts of america and the oath, promise, and code of the scouting program for character development, citizenship training, leadership, and mental and physical fitness. Making scouting training available to all boys, young men, and young women and serving organizations and community groups using the scouting program while maintaining standards and policies, protecting official badges and insignia, and reviewing and making recommendations regarding unit leadership and finances.
What it reported doing in 2025
To promote the scouting program- the ability of youth, young men, and young women to do things for themselves and others; training them in scoutcraft, citizenship, leadership, self-esteem, and personal fitness.
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 91% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 70
- Accountability: 79
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.6%; rating input score 85
- Program expense ratio: 84%; rating input score 84
- Fundraising efficiency: $2.21 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 14.3%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 6.13; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 6.1%; rating input score 50; 50th percentile among comparable filings
Growth
- Program expense growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 84.6% of revenue deployed · 84% of spending went to programs
- Governance: 44 of 44 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.8M in reported program spending
- Leadership: top reported pay $205K · 2 people listed · 1 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 5/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
- Review — Sustainability: Officer compensation ratio scored 50/100.