Northwest Suburban Council Inc Boy Scouts of America #751

Nonprofit profile at a glance

EIN
362166984
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Arlington Heights, IL, USA
Phone
3124218800
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,557,080
Expenses
$2,416,178
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID SHEPPARD (PRESIDENT)
  • TOM KRESNICKA (VICE PRESIDENT OF PROGRAMS)
  • MIKE TANGEN (VICE PRESIDENT OF STRATEGIC PLANNING)

Highest reported compensation

  • DANIEL BUSBY (DEVELOPMENT DIRECTOR): $170,825 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote, supervise, and administer the educational and recreational program of the boy scouts of america for character development, citizenship training, and physical fitness, and, further, to share with the national council responsibility for providing adequate leadership, maintaining standards of the boy scout movement, and for making the benefits of the movement available to all boys of the territory served by this council.

What it reported doing in 2015

The northwest suburban council boy scouts of america serves youth in the 34 communities in the northwest suburbs of chicago. Last year, over 5,800 youth were served over 2,400 adult volunteers and community leaders. In 2015, 145 scouts earned their eagle scout rank, the highest rank a youth can earn in scouting. Over 36,700 hours of community service were performed by scouting youth in the program.in 2015, our science, technology, engineering, and mathematics (stem) program was launched. In its first year, the program was used at summer camp as well as family camp. This allowed our scouts and their siblings to engage in educational activities in an outdoor setting. Two scouts, one male and one female, were able to earn the stem nova award. To earn this award, scouts must learn about four different stem disciplines and teach one of them to other scouts. This encouraged scouts to learn about stem principles as well as engage in leadership by teaching others. This was the first year that youth were able to earn to this award.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 7
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: $2.47 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -55.2%; rating input score 2; 2nd 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: 7.1%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -29.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $171K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.