Heart of America Council Boy Scouts of America

Nonprofit profile at a glance

EIN
440545995
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kansas City, MO, USA
Phone
8169429333
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$8,530,144
Expenses
$9,749,509
Assets
$25,739,019
Liabilities
$5,460,272

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

Leadership & pay

73 people listed

Executive titles in this filing

  • JEREMY CROUCHER (COUNCIL PRESIDENT)
  • BRUCE SNYDER (PAST COUNCIL PRESIDENT)

Highest reported compensation

  • BRICK HUFFMAN (EXECUTIVE): $349,813 total reported compensation
  • MICHAEL CARROLL (EXECUTIVE): $150,283 total reported compensation
  • ALAN SANDERS (DIRECTOR OF SUPPORT SERVICES): $109,926 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 heart of america council, boy scouts of america (the council), is a not-for-profit organization chartered by the boy scouts of america, national council, as a local council. It is the organization's mission to serve others by helping instill values in young people and prepare youth members to make ethical choices during their lifetime and achieve their full potential. Community-based organizations receive national charters to use the scouting program as part of their own youth work in the geographical area served by the heart of america council. Over 700 chartered organizations have goals compatible with those of the boy scouts of america and those organizations include religious, educational, civic, fraternal, business and labor groups, governments, corporations, professional associates and citizens' groups within the 19 Kansas and Missouri counties in the greater Kansas city metropolitan area served by the council.

What it reported doing in 2024

Traditional scouting program -includes cub scouts, a family and home-centered program for boys and girls who are in kindergarten to fifth grades. Scouts bsa program, a program for boys and girls age 11 to 18 designed to achieve bsa objectives through a vigorous outdoor program and peer group leadership with adult counsel. Venturing is a program for young men and women 14 years of age or 13 years of age and have completed the eight grade, but are not yet 18. It provides options for young men and women who are looking for rugged high adventure or challenging activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 88
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $7.62 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.7%; rating input score 90; 25th 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: 8 of 8 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.64; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.8% of spending went to programs
  • Governance: 71 of 71 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.5M in reported program spending
  • Leadership: top reported pay $350K · 73 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.3M reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 29/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.