Members of Church of Christ for Scouting

Nonprofit profile at a glance

EIN
752215268
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Abilene, TX, USA
Phone
8003931494
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$150,642
Expenses
$130,491
Assets
$1,130,204
Liabilities
$5,465

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Nathan Williams (Executive Director)

Highest reported compensation

  • Nathan Williams (Executive Director): $55,000 total reported compensation

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

Overview

Mission

In addition to the mission statement noted on Page 1, Part 1, MCCS is an organization independent of but recognized by the Boy Scouts of America, Girl Scouts USA, Trail Life USA, and American Heritage Girls programs. Our Servant Leadership programs allow scouts to earn their religious recognition for scouting at all youth scouting levels.

What it reported doing in 2024

Furnish study guides, instructions and religious scouting medals and certificates to approximately 800 Churches of Christ youth(and other Christian-based organizations) involved in Scouting. The study guides and program are age-(or grade) based and are offered for elementary school grades through high school.

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 90% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 63
  • Accountability: 84
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 52.3%; rating input score 52
  • Fundraising efficiency: $2.55 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Fail

Sustainability

  • Operating margin: 13.4%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 8.66; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 42.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 52.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $55K · 14 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.