Northern Lights Council of the Boy Scouts of America Inc

Nonprofit profile at a glance

EIN
450226415
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Fargo, ND, USA
Phone
7012935011
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,090,923
Expenses
$3,474,594
Assets
$15,254,835
Liabilities
$315,609

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

Leadership & pay

54 people listed

Executive titles in this filing

  • TIM TELLO (COUNCIL PRESIDENT)
  • STEVE SHARK (VICE PRESIDENT MARKETING)
  • DOUG RESTEMAYER (VICE PRESIDENT FUND DEVELO)
  • BRADLEY A BALLWEBER (VICE PRESIDENT ADMINISTRAT)
  • MICHAEL BRIGGS (VICE PRESIDENT MEMBERSHIP)
  • SHAWN JOHNSTON (VICE PRESIDENT AT LARGE)

Highest reported compensation

  • BRADLEY OLSON (SCOUT EXECUTIVE/CEO - NONV): $94,450 total reported compensation
  • RICHARD MCCARTNEY (SCOUT EXECUTIVE/CEO - NONV): $69,588 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 council serves others and in other ways, instills values in young people that better prepares young people to make ethical choices over their lifetime by instilling the values of the scout oath and law.

What it reported doing in 2024

The northern lights council, boy scouts of america is a not-for-profit organization devoted to our mission of preparing young people to make ethical and moral choices over their lifetime by instilling in them values of the scout oath and law. This mission is implemented through five elements that encompass the foundation of scouting, leadership, achievement, character, service and outdoors. The programs of scouting include; cub scouts for boys and girls in kindergarten through the fifth grade, scouts bsa for young men and women 14 through 17 years of age, and venturing for young men and women 14 through 20 years of age. The northern lights council, b.s.a.'s most recognizable method for delivering these programs is through outdoor activities that include day camps, resident camps, council organized family camps, camporees, summer camps, national jamborees and high adventure camping. A second method for achieving the mission is through the awards and recognition youth receive from achievement of skills, participation in activities, community service and advancement within the various programs.our council provides service to 78 counties in 4 states. Currently we have 4,817 youth members and 1,747 adult volunteer leaders in our council. Over 5,500 youth were served throughout 2024. Any youth or leader is eligible to join the scouting program if they are willing to subscribe to the bsa's declaration of religious principle, the policies and bylaws of the boy scouts, and the age/grade joining requirements.

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.
  • 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: 94
  • Accountability: 100
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $6.06 raised per $1 spent on fundraising; rating input score 22; 22nd 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: -12.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 4.39; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90% of spending went to programs
  • Governance: 47 of 47 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $94K · 54 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 22/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 55/100.