Old Colony Council Inc Boy Scouts of America #249

Nonprofit profile at a glance

EIN
042104804
IRS 990 coverage
2010–2016
Forms available
Form 990 2016, Form 990-N 2009
Location
Canton, MA, USA
Phone
7818288360
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Scouting

Reported finances

Revenue
$1,870,648
Expenses
$1,891,343
Assets
$5,735,160
Liabilities
$1,117,502

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

58 people listed

Executive titles in this filing

  • GARY OSTROW (IMMEDIATE PAST PRESIDENT)
  • ROBERT D HILLMAN (PRESIDENT)
  • RICHARD CARLSON (VICE PRESIDENT-PROGRAM)
  • JOHN P LARNEY (VICE PRESIDENT-PROPERTIES)
  • SHAYNE VARNUM (VICE PRESIDENT-CAMPING)
  • CARLETON KILMER (VICE PRESIDENT-CAPITAL CAM)

Highest reported compensation

  • RICHARD STRITZINGER (SECRETARY/SCOUT EXECUTIVE): $212,721 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall promote within the territory covered by the charter from time to time granted to it by the boy scouts of america (bsa) and in accordance with the congressional charter, by-laws and rules and regulations of the bsa, the scouting program and promoting the ability of boys 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 bsa. The corporation shall fulfill the basic purpose of scouting movement while maintaining standards and policies, protecting official badges and insignia and providing adequate leadership and finances.

What it reported doing in 2016

The council has camping facilities at camp squanto in plymouth, Massachusetts, a 650-acre camping facility deep in the woods of myles standish state forest. The council provides summer camp for seven weeks for troops and individuals. Programs offered during camp are outdoor scouting activities, simple skills of camp craft, woodcraft, aquatics, and personal fitness. In 2016, 1,435 individuals attended summer camp at camp squanto.

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 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

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: 84
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: $2.09 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 74th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 3.03; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.2% of spending went to programs
  • Governance: 57 of 57 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $213K · 58 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.