Great Smoky Mountain Council 557 Boy Scouts of America Trust

Nonprofit profile at a glance

EIN
620476811
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Knoxville, TN, USA
Phone
8655886514
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$3,851,801
Expenses
$4,250,416
Assets
$11,763,423
Liabilities
$1,045,498

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

Leadership & pay

84 people listed

Executive titles in this filing

  • DAVID REYNOLDS (PAST PRESIDENT)
  • SCOTT TAYLOR (PRESIDENT)
  • ANGELIA NYSTROM (EXECUTIVE VICE PRESIDENT)

Highest reported compensation

  • DAVID WILLIAMS (SCOUT EXECUTIVE): $282,171 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. 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 by the boy scouts of america and 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 in common use by the boy scouts of america.

What it reported doing in 2025

Scoutreach - scoutreach is a program delivery method that reaches into hard-to-serve areas of our community. Cub scouting and boy scouting are offered and they are no different from the descriptions above; however their delivery mechanisms and the target market are substantially different. Scoutreach program serves urban pockets and similar areas in rural communities where there may be significant involvement by the government (e.g. Housing projects) in the welfare of the neighborhood and community. In these areas, youth members usually need especially strong leadership (paid staff) and significant additional financial resources and material support in order to be successful.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 77
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $3.56 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 76.4% of spending went to programs
  • Governance: 83 of 83 board members independent · 7 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $282K · 84 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • 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 9/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.