Nevada Area Council Boy Scouts of America 329
Nonprofit profile at a glance
- EIN
- 880059912
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Reno, NV, USA
- Phone
- 7757871111
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $10,122,426
- Expenses
- $1,402,936
- Assets
- $18,585,707
- Liabilities
- $150,374
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Executive titles in this filing
- PAUL PENTTILA (CEO/SECRETAR)
- KENT DOWNING (CEO/SECRETAR)
- GREG ERNY (PRESIDENT)
Highest reported compensation
- PAUL PENTTILA (CEO/SECRETAR): $187,135 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
It is the mission of the boy scouts of america to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout oath: on my honor, i will do my best to do my duty to god and my country and to obey the scout law: to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout law: a scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.
What it reported doing in 2024
The boy scouts of america organization provides means for youth to enjoy camping and other scouting activities that may not otherwise be available.
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 95% 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
SUPPORTED - 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 77
- Accountability: 98
- Sustainability: 86
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.4%; rating input score 84
- Program expense ratio: 64.8%; rating input score 65
- Fundraising efficiency: $2.95 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- 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: 95.8%; rating input score 96; 29th 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: 86.1%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 13.25; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
- Officer compensation ratio: 13.3%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: -4.7% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 2.5% per year; rating input score 100; 20th percentile among comparable filings
Details
- Where the money goes: 84.4% of revenue deployed · 64.8% of spending went to programs
- Governance: 23 of 24 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $909K in reported program spending
- Leadership: top reported pay $187K · 25 people listed · 2 of 6 pay-setting controls reported
- Consistency: 35 of 36 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 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.
- High — Financial Efficiency: Fundraising efficiency scored 11/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 11/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.