Occoneechee Council Inc Boy Scouts of America #421

Nonprofit profile at a glance

EIN
560529984
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Raleigh, NC, USA
Phone
9198724884
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,351,412
Expenses
$5,018,501
Assets
$10,073,020
Liabilities
$1,173,894

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • JAMES ERLINGER (COUNCIL PRESIDENT)
  • NICHOLAS LONG (COUNCIL VICE-PRESIDENT GOVERNANCE)
  • JOSEPH PIZZI (COUNCIL VICE-PRESIDENT PROPERTIES)
  • MICHAEL PITNEY (COUNCIL VICE-PRESIDENT FINANCE)
  • CHARLES MOORE (COUNCIL VICE-PRESIDENT MEMBERSHIP)
  • JIM CRAWFORD (COUNCIL VICE -PRESIDENT DEVELOPMENT)

Highest reported compensation

  • CHARLES FLOWERS (SCOUT EXECUTIVE, CEO): $219,921 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The boy scouts of america is one of the nation's largest and most prominent values-based youth development organizations. The bsa provides a program for young people that builds character, trains them in the responsibilities of participating citizenship, and develops personal fitness. The bsa has helped build the future leaders of this country by combining educational activities and lifelong values with fun. The boy scouts of america believesand knows from experiencethat helping youth is key to building a more conscientious, responsible, and productive society.

What it reported doing in 2025

To promote scouting activities that serve approximately 7,400 scouts across a 12-county area in North Carolina.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 51
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 84
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: $8.42 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 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: 6.2%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 84.5% of revenue deployed · 83% of spending went to programs
  • Governance: 31 of 31 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.2M in reported program spending
  • Leadership: top reported pay $220K · 32 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.