Hawkeye Area Council Boy Scouts of America

Nonprofit profile at a glance

EIN
420680304
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cedar Rapids, IA, USA
Phone
3198620541
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,048,696
Expenses
$1,359,423
Assets
$2,270,960
Liabilities
$188,799

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

Leadership & pay

38 people listed

Executive titles in this filing

  • DAN CLAY (PRESIDENT)

Highest reported compensation

  • SARAH DAWSON (EXECUTIVE DI): $168,723 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 mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the scout oath and law.

What it reported doing in 2024

The wakonda kids program, a partnership with local child care providers saw over 500 youth ages 5 and up visit the property as a field trip opportunity provided to their summer program. This allowed many non- scouting youth to reap the benefits of summer camp and outdoor programming with activities not often accessible in our community including climbing, archery, and ecology activities. In 2024 we have plans to expand this to include partnerships with big brothers big sisters and boys and girls clubs throughout the area. The fall is our busiest season of the year, with our membership push happening at back to school nights as the kids head back to schools in august. The scouting calendar is full with combined campouts, youth leadership trainings, and service projects all taking place. We also held a merit badge university for the first time with nearly 300 youth at kirkwood college & it was a huge success for the scouts, as well as providing necessary funds for hac to support our programs in the future. Hac had another successful scouting for food campaign, which is our major service project for the year, and last spring collected 53,090 pounds of food, which provided over 47,496 meals to those in experiencing food insecurity in the corridor. 74 young men and women earned their eagle scout award in 2024, which is the highest rank in scouting.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 93
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $2.13 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.6%; rating input score 97; 26th 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: -29.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.1% of spending went to programs
  • Governance: 28 of 29 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $169K · 38 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.