Mountaineer Area Council of Boy Scouts of America Inc

Nonprofit profile at a glance

EIN
550357016
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Wheeling, WV, USA
Phone
3043663940
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,022,376
Expenses
$1,926,442
Assets
$12,198,947
Liabilities
$320,529

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

Leadership & pay

41 people listed

Executive titles in this filing

  • AMY GARBRICK (PRESIDENT)
  • H SCOTT CUNNINGHAM (EXECUTIVE VICE PRESIDENT)
  • SCOTT HANSON (SCOUT EXECUTIVE & CEO)

Highest reported compensation

  • SCOTT HANSON (SCOUT EXECUTIVE & CEO): $204,491 total reported compensation

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

Overview

Mission

The mission of mountaineer area council of boys scouts of america, inc. Is to provide scouting programs to the youth in barbour, brooke, doddridge, gilmer, hancock, harrison, lewis, marion, marshall, monongalia, Ohio, preston, randolph, taylor, tucker, tyler, upshur, and wetzel counties in west virignia and belmont, harrison, jefferson, and monroe counties in Ohio.

What it reported doing in 2024

The organization utilizes the boy scouts of america program to develop traits of positive leadership, moral character, personal fitness, and active citizenship to youth ages 5 and 20, of which we served a total of 2,116 youth. We offered cub scout and scouts bsa summer overnight camp to 491 youth, advancement programs in partnership with West Virginia university and West Virginia wesleyan college to 307 youth, as well as countless other program opportunities during days and weekends throughout the year.

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.
  • 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: 88
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: $8.52 raised per $1 spent on fundraising; rating input score 32; 32nd 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: 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; 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: 4.7%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 6.33; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 89.1% of spending went to programs
  • Governance: 40 of 40 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $204K · 41 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.