New Birth of Freedom Council Boy Scouts of America #544

Nonprofit profile at a glance

EIN
231365194
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Dillsburg, PA, USA
Phone
7176204514
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,965,131
Expenses
$3,176,258
Assets
$13,183,606
Liabilities
$1,518,090

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

Leadership & pay

54 people listed

Executive titles in this filing

  • JAN L WAGNER (PRESIDENT)
  • MATTHEW M HAAR (PAST PRESIDENT)

Highest reported compensation

  • RONALD M GARDNER JR (SCOUT EXECUTIVE/SECRETARY): $200,471 total reported compensation
  • BRIAN DEBEASE (DIRECTOR OF DEVELOPMENT): $140,269 total reported compensation
  • TAMARA P BUSS (ACCOUNTING MANAGER): $79,247 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 boy scouts of america has one mission, which extends to all local councils: the council is a non-for-profit organization devoted to promoting, 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 girls 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 2024

The new birth of freedom council, boy scouts of america, coordinates scouting programs in adams, cumberland, dauphin, franklin, perry and york counties. The scouting program emphasizes personal development in such areas as citizenship, integrity, self-reliance, and other kindred virtues. Scouting programs include: lion scouts - a fun introduction to scouting for boys and girls in kindergarten and their adult partners that introduces families to scouting and the outdoors as it builds a foundation of character. A lion den is part of the cub scout pack. Tiger scouts - a one-year, family oriented program for a group of teams each consisting of a first-grade (or 7-year old) boy or girl and their adult partner (usually a parent) that stresses shared leadership, learning about the community, and family understanding. A tiger den is part of the cub scout pack. Cub scouting - a family and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games and other activities promoting character development and physical fitness. Cub scouting is for boys and girls in the second through fifth grades (or who are 8,9, and 10 years old). Fourth and fifth-grade (or 10-year old) boys and girls are called webelos scouts (we'll be loyal scouts) and participate in more advanced activities. Scouts bsa - a year-round program for youth 11-17 years old that provides fun, adventure, learning, challenge, and responsibility to help them become the best version of themselves. Venturing - a program for young adults who are 14-20 years old that provides positive experiences to become mature, responsible caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including access to bsa camping properties, a recognition program and youth protection training. During the current year, the council continued scouting's rich traditions in serving youth in communities, both large and small, throughout our six-county service area. Specifically, several of the council's most noteworthy accomplishments include: * the council was serving 5,347 registered youth participants in 232 local scouting and learning for life groups. * 1270 scouts and 704 adults attended summer camps in our council during the year ending 12/31/2024. * there were 2598 registered adult leaders providing leadership and guidance to scouting programs throughout the council area. * 163 boy scouts achieved the rank of eagle scout and over 25800 community service hours were donated during these projects. *192 scouts participated in after school programs in economically disadvantaged areas of york and harrisburg. * over $795,900 in popcorn, nuts, and camp cards were sold by scouts in our council to help fund scouting programs and their camp experiences.

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 96% 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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: $5.35 raised per $1 spent on fundraising; rating input score 19; 19th 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: 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: 100%; rating input score 100; 63rd 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: 46.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 4.15; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 80.7% of spending went to programs
  • Governance: 46 of 46 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $200K · 54 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.