Greater Wyoming Council of the BSA

Nonprofit profile at a glance

EIN
830173481
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Casper, WY, USA
Phone
3072347329
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boy Scouts of America

Official website

Reported finances

Revenue
$880,375
Expenses
$856,667
Assets
$3,534,285
Liabilities
$149,339

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Ed Morrow (President)

People named in this filing

  • Duncan Ankeny (Council Commiss)
  • David Fairbanks (Vp Program)
  • Kyla Alvey (Board Member)

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 2020. 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 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, coverage, 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 2020

Traditonal Scouting - In the BSA, Scouting is considered to be one movement with three main programs: Cub Scouting is the largest of the three programs, available to boys from first to fifth-grade or 7 to 11 1/2 years. The program is designed to pursue the aims of character development, citizenship training, and personal fitness. Cub Scouting is divided into age-based levels of Tiger Cubs, Wolf Cubs, Bear Cubs, and Webelos Scouts. Scouts BSA is the flagship program of the BSA for boys and girls ages 10 to 18. It uses outdoor activities such as camping, aquatics and hiking to achieve the aims of character, citizenship and personal fitness training. The Order of the Arrow is the Boy Scouting national honor society for experienced campers, based on American Indian traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for youg men and women 14 (and who have completed the eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. Over 650 served through 17 Cub Scout packs, 21 Scout BSA troops, and 3 Venturing 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 97% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.5%; rating input score 60
  • Program expense ratio: 51%; rating input score 51
  • Fundraising efficiency: $4.31 raised per $1 spent on fundraising; rating input score 10; 10th 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: Limited
  • Related-party transparency: Limited

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: 2.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 4.13; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 60.5% of revenue deployed · 51% of spending went to programs
  • Governance: 44 of 21 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $437K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 51/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.