Pathway to the Rockies Council Boy Scouts of America
Nonprofit profile at a glance
- EIN
- 840404226
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Colorado Springs, CO, USA
- Phone
- 7192192909
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Human Services
Reported finances
- Revenue
- $3,097,493
- Expenses
- $2,970,390
- Assets
- $10,992,284
- Liabilities
- $1,074,890
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
26 people listed
Executive titles in this filing
- STEVE HAYES (PRESIDENT)
Highest reported compensation
- JAMES MACHAMER (SCOUT EXECUTIVE): $194,081 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 council promotes the ability of boys, girls, 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 scouting america.
What it reported doing in 2025
Cub scouts - motto: do your bestin cub scouting, boys and girls start with their best right now selves and grow into their very best future selves. It's fun, hands-on learning and achievement that puts kids in the middle of the action and prepares them for today and life. Every cub scout is a member of a cub scout pack; packs are divided into dens. Each den has about six to eight boys or girls. All of the cub scouts in a den are about the same age and live in the same neighborhood. Cub scouts earn badges and awards, as individuals and as members of their pack. By earning awards, cub scouts learn new skills. Cub scouting is fun with a purpose. The aim of cub scouting is to help its members grow into good citizens who are strong in character and personally fit.2025 total cub scouts (unaudited): 1,039 cub scouts, 43 cub scout packs, 380 cub scout leadersscouts bsa - motto: be prepared slogan: do a good turn dailyscouts bsa is a year-round program for youth 11-17 years old that provides fun, adventure, learning, challenge, and responsibility to help them become the best version of themselves. In scouts bsa, young men and women go places, test themselves, and have one-of-a-kind adventures that can't be found anywhere else. Scouts plan and carry out activities with thoughtful guidance from their scoutmaster and other adult leaders. Good youth leadership, communication, and teamwork enable them to achieve goals they have set for themselves, their patrol or squad, and their troop or team. Learning by doing is a hallmark of outdoor education. Unit meetings offer information and knowledge used on outdoor adventures each month throughout the year. A leader may describe and demonstrate a scouting skill at a meeting, but the way scouts truly learn outdoor skills is to do it themselves on a troop outing. Scouting uses the patrol method to teach skills and values. Scouts elect their own patrol leader and they learn quickly that by working together and sharing duties, the patrol can accomplish far more than any of its members could do alone. The patrol succeeds when every member of the patrol succeeds, and scouts learn that good teamwork is the key to success. Service to others and good citizenship is learned through such outdoor activities as conservation projects, collecting food, building trails and shelters, and conducting community service projects that promote healthy living. Through helping other people, scouts learn to appreciate how they can share themselves and their blessings with those in need. By giving service to benefit others, scouts gain a sense of personal satisfaction.2025 scouts bsa (unaudited): 1,020 scouts bsa members, 65 scouts bsa troops, 690 scouts bsa leadersventuringrecognition - recognition comes through the venturing advancement program and through the acknowledgement of a youth's competence and ability by peers and adults. The ideals - venturers are expected to know and live by the venturing oath and code. They promise to be faithful in religious duties, treasure their american heritage, help others, and seek truth and fairness.high adventure - venturing's emphasis on high adventure helps provide teambuilding opportunities, new meaningful experiences, practical leadership application, and lifelong memories to young adults.teaching others - all of the venturing awards require venturers to teach what they have learned to others. When they teach others often, venturers are better able to retain the skill or knowledge taught, they gain confidence in their ability to speak and relate to others, and they acquire skills that can benefit them for the rest of their lives as a hobby or occupation. Venturing crews can specialize in a variety of avocation or hobby interests.2025 participation (unaudited): 55 venturers, 10 venturing crews 42 venturing leadersexploring - exploring is a worksite-based program. It is part of learning for life's career education program for young men and women who are fourteen (and have completed
Operating model
- Revenue model
- Earned-program. 69% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
- 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.6%; rating input score 98
- Program expense ratio: 93.1%; rating input score 93
- Fundraising efficiency: $8.5 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: 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: 4.1%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 3.7; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: -0.8% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: 97.6% of revenue deployed · 93.1% of spending went to programs
- Governance: 25 of 25 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $2.8M in reported program spending
- Leadership: top reported pay $194K · 26 people listed · 2 of 6 pay-setting controls reported
- Consistency: 38 of 38 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: Filed and resolved organization relationships.
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 40/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.