Los Padres Council Boy Scouts of America

Nonprofit profile at a glance

EIN
951696725
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Santa Barbara, CA, USA
Phone
8059670105
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$2,694,737
Expenses
$1,987,446
Assets
$18,994,210
Liabilities
$3,592,887

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

Leadership & pay

22 people listed

Executive titles in this filing

  • DOUG SCOTT (PRESIDENT)
  • RICK TERBORCH (PAST PRESIDENT)

Highest reported compensation

  • CARLOS CORTEZ (SCOUT EXECUTIVE): $198,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To instill values in young people, to prepare them to make ethical choices during their lives, and to assist them in achieving their full potential.

What it reported doing in 2024

Scouting programs instill leadership values in over 3,000 young people annually with a diversity of educational and outdoor programs.this prepares them to make ethical choices during their lives and assists them in achieving their full potential. Los padres council program provides over 20,000 community service hours annually to various community causes and collects over 12,000 pounds of food for local food pantries.los padres council presented over 1,500 merit badges and 500 advancement awards to its youth in 2024. In addition, camp rancho alegre gave outdoor access to over 2,500 in the 2024 year.

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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 85
  • Accountability: 95
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: $10.78 raised per $1 spent on fundraising; rating input score 40; 40th 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: Pass
    • 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: Yes; rating input score 100

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: 26.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 9.56; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -4.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 71.9% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $199K · 22 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $2.7M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.