Michigan Crossroads Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
454003240
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Eagle, MI, USA
Phone
5179404210
Rating
85
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$13,054,759
Expenses
$14,696,995
Assets
$58,173,535
Liabilities
$3,432,687

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

81 people listed

Executive titles in this filing

  • Ryan Shork (Venturing President (youth))
  • Donald Shepard (Chief Executive Officer)

Highest reported compensation

  • Donald Shepard (Chief Executive Officer): $378,433 total reported compensation
  • Victor Pooler (Major Gifts Director): $261,181 total reported compensation
  • Aaron Gach (Chief Revenue Officer): $233,960 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Boy Scouts of America is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Scout Law.

What it reported doing in 2025

MCC offers seven different camping experiences across Michigan. Cole Canoe Base offers 1,489 acres of wilderness where Scouts can go on a hike and canoe across the Rifle River. Scouts can opt to go horseback riding at the D-Bar-A Scout Ranch. The Gerber Scout Reservation provides a dynamic Scouting experience. Camp Rotary offers premier target ranges, climbing and rappelling, waterfront activities, with a camaraderie-building atmosphere. Camp Teetonkah is home to the oldest Scout campsite in the country. Scouts can also travel to Mackinaw City where they will learn sailboat handling, steering, navigation, marine safety and crusing techniques. Adventure Point Day Camp offers a climbing wall, zipline, obstacle course, and archery.

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

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: 87
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.2%; rating input score 87
  • Fundraising efficiency: $7.59 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 95%; rating input score 95; 28th 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: 100%; rating input score 100; 76th 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; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -12.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 3.96; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 8th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.2% of spending went to programs
  • Governance: 75 of 75 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $12.8M in reported program spending
  • Leadership: top reported pay $378K · 81 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 15 filed related-organization links
  • 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 25/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.