Mohegan Council Inc Boy Scouts of America #254

Nonprofit profile at a glance

EIN
042105867
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Worcester, MA, USA
Phone
5087523769
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,079,784
Expenses
$1,010,165
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

34 people listed

Executive titles in this filing

  • JOHN CREEDON JR ESQ (VICE PRESIDENT - LEGAL)
  • VINCENT MATULAITIS (VICE PRESIDENT- ADMINISTRA)
  • ROCHELLE RAY (PRESIDENT)
  • CHARLES THOMPSON (VICE PRESIDENT - DEVELOPME)
  • THOMAS CHAMBERLAND (VICE PRESIDENT - PROGRAM)
  • RAJIV DAYAL (VICE PRESIDENT - FINANCE)

Highest reported compensation

  • JEFFREY HOTCHKISS (SCOUT EXECUTIVE/BOARD SECR): $89,690 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self-reliance and kindred virtues, using the methods which are now in common use by the boy scouts of america.

What it reported doing in 2018

Our council, headquartered in worcester, ma., serve 33 communities in the heart of the commonwealth. Our mission is to prepare the youth of central Massachusetts for leadership by delivering fun and effective experiences through scouting. More than 1,400 adult volunteers deliver a program to almost 4,400 youth on a weekly basis. We partner with over seventy different organizations to provide weekly programs for kids from kindergarten through high school. Over 3,000 merit badges were earned by our boy scouts and 16,000 hours of community service were provided by the 94 scouts who earned the eagle scout rank. Over 10,000 scouts and adults used our 1,600 acre treasure valley scout reservation this past year. Treasure valley is also home to two of the largest solar farms in new england that power over 550 local homes, small businesses, and non-profit agencies with more than seven megawatts of clean power.

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 99% 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 required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 93
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $3.07 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.1%; rating input score 97; 26th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.4%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8.9%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 85.2% of spending went to programs
  • Governance: 33 of 34 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $860K in reported program spending
  • Leadership: top reported pay $90K · 34 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Major donor itemization scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.