Minsi Trails Council #502 Boy Scouts of America

Nonprofit profile at a glance

EIN
231708585
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Allentown, PA, USA
Phone
6102648551
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Human Services

Official website

Reported finances

Revenue
$3,753,999
Expenses
$2,873,974
Assets
$5,702,103
Liabilities
$519,762

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

Leadership & pay

52 people listed

Executive titles in this filing

  • LLEWELLYN L DRYFOOS III (PRESIDENT)
  • DENNIS MORTON (IMMEDIATE PAST PRESIDENT)
  • MATTHEW J PYE (PRESIDENT-ELECT)
  • KEVIN MCCLELLAND (SCOUT EXECUTIVE & CEO AS OF MARCH)
  • RAYMOND GARRISON (ASSISTANT SCOUT EXECUTIVE & CEO)

Highest reported compensation

  • KEVIN MCCLELLAND (SCOUT EXECUTIVE & CEO AS OF MARCH): $137,100 total reported compensation
  • RAYMOND GARRISON (ASSISTANT SCOUT EXECUTIVE & CEO): $134,394 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 prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law

What it reported doing in 2024

Comprehensive youth development - principal group activity includes various camping programsour success as a youth-serving organization is best measured by the success of our scouts. During 2024, we had 149 scouts achieve their eagle scout rank who contributed 27,797 hours on service projects in their local communities. Overall, minsi trails council scouts achieved 47,644 community service hours in 2024. That's service; that's achievement; and that's success.see additional information on schedule ominsi trails council serves 4,214 youth in six counties carbon, lehigh, luzerne, monroe and northampton counties in Pennsylvania and warren county in New Jersey. Other key accomplishments include: - 6,979 merit badges earned during the year - nearly 1,250 scouts camped at the nationally accredited camp minisi - scouts collected over 84,000 pounds of food during our annual scouting for food campaign to help fill local food banksscouting is about building character, instilling leadership skills, creating engaged citizenship, and achieving success for youth while having fun in a great outdoor experience. Programs will either remain single-gender with separate packs, dens, or troops for boys and girls or combined based on the interest of parents and the chartering organization. While girls have been part of the bsa's coed venturing and exploring programs for decades, expanding its cub scout and scouts bsa programs to girls will allow scouting to better serve today's families. With a solid mission and vision, minsi trails council is making a positive difference for all our youth.the number of youth served : cubs: 2,031scouts bsa: 2,058venturers: 57exploring: 110 total: 4,256

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 67
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: $13.83 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 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: Pass

Sustainability

  • Operating margin: 23.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.98; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 86.1% of spending went to programs
  • Governance: 51 of 51 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $137K · 52 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.