Old North State Council Inc

Nonprofit profile at a glance

EIN
561762001
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Greensboro, NC, USA
Phone
3363789166
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Boy Scouts of America

Official website

Reported finances

Revenue
$3,863,609
Expenses
$2,910,389
Assets
$15,591,610
Liabilities
$191,092

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

Leadership & pay

41 people listed

Executive titles in this filing

  • J D Wooten (President)

Highest reported compensation

  • C Clifton Morris (Ex Dir/Scout Ex): $193,835 total reported compensation
  • Gwangi Shipp (Asst Scout Exec): $100,021 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 mission of the Boy Scouts of America is to prepare young people to make ethical choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

What it reported doing in 2024

The Scouting program includes the following: Lion ScoutsA fun introduction to the Scouting program for kindergarten-age youth eager to get going! Lions do adventures with their adult partners and other Lions every month. This program introduces youth and their families to Scouting and the outdoors as it builds a foundation of character. A Lion den is part of the Cub Scout pack. Tiger ScoutsOne-year, family-oriented program for a group of teams, each consisting of a first-grade (or 7-year-old) boy or girl and an adult partner (usually a parent). A Tiger den is part of the Cub Scout pack. Cub ScoutingFamily- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. Scouts BSAWith the Scout Oath and Scout Law as guides, and the support of parents and religious and neighborhood organizations, Scouts develop an awareness and appreciation of their role in their community and become well-rounded young men and women through the advancement of the program. Scouts progress in rank through achievements, gain additional knowledge and responsibilities, and earn merit badges that introduce a lifelong hobby or a rewarding career. VenturingProvides experiences to help young men and women, ages 14 or 13 with completion of the eighth gradethrough 20, become mature, responsible, caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including having access to BSA camping properties, a recognition program, and Youth Protection training. The Order of the Arrow is the BSA national honor society for experienced campers, based on Native American traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for young men and women 14 (and who have completed the eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. Career Exploring Provides hands on career development opportunities for young men and women, ages 14-20. Learning for Life Program to enable young people to become responsible individuals by teaching positive character traits, career development, leadership, and life skills so they can make ethical choices and achieve their full potential.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: $13 raised per $1 spent on fundraising; rating input score 46; 46th 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: 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: 24.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 5.36; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 91.9% of spending went to programs
  • Governance: 39 of 39 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $194K · 41 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $105K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 46/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.