Redwood Empire Council Boy Scouts of America No41

Nonprofit profile at a glance

EIN
941167394
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Santa Rosa, CA, USA
Phone
7075468137
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$365,417
Expenses
$550,780
Assets
$1,556,543
Liabilities
$267,191

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

Leadership & pay

24 people listed

Executive titles in this filing

  • Raymond Leonard (Vice President)
  • Bruce Mayfield (Vice President)
  • Jennifer Masterson (Vice President)
  • Keith Schoenthal (Vice President)
  • Randy Huffman (President)
  • Dale Radcliff (Vice President)

Highest reported compensation

  • Charles Howard-Gibbon (Scout Executive): $136,450 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 and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Law. The vision of the Boy Scouts of America is to prepare every eligible youth in America to become a responsible, participating citizen and leader who is guided by the Scout Oath and Law.

What it reported doing in 2024

Traditional Scouting - In the BSA, Scouting is one movement with three main programs. Cub Scouting is the largest program, for boys and girls kindergarten to fifth grade or 5 to 11 years of age, with activities involving youth and families in home-centered activities as well as den and pack field trips, hikes, camping, and service projects. Scouts BSA is the flagship program for boys and girls ages 10 to 17, utilizing youth peer leadership in planning outdoor adventures and service projects, as well as merit badge programs for citizenship training, career exploration, and life skills development. Venturing and Sea Scouting is for young men and women ages 14 to 20, where teens lead the units in a variety of specialized adventure programs. The Order of the Arrow is the Scouting Honor Society, in which older Scouts and Venturers lead various service programs aimed at helping sustain Scouting and assist the community-at-large.

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 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: 87
  • Transparency & Controls: 86
  • Accountability: 93
  • Sustainability: 26
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: $3.82 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th 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: -50.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 24.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88% of spending went to programs
  • Governance: 21 of 24 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $485K in reported program spending
  • Leadership: top reported pay $136K · 24 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2024
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.