San Francisco Bay Area Council Bsa

Nonprofit profile at a glance

EIN
941568616
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
San Leandro, CA, USA
Phone
5105779000
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Boy Scouts of America

Official website

Reported finances

Revenue
$5,355,299
Expenses
$6,241,343
Assets
$17,272,400
Liabilities
$2,089,138

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

54 people listed

Executive titles in this filing

  • WAYNE BISHOP (VICE PRESIDENT)
  • DAVID C HOOPES (VICE PRESIDENT)
  • THOMAS J KLITGAARD (VICE PRESIDENT)
  • DON MAREK (VICE PRESIDENT)
  • MICHAEL MILLER (VICE PRESIDENT)
  • JOHN H RINGGENBERG (VICE PRESIDENT (THRU JANUARY))

Highest reported compensation

  • KENNETH C MEHLHORN (SCOUT EXECUTIVE/SECRETARY): $438,549 total reported compensation
  • FRANK R YOKE III (DEPUTY SCOUT EXECUTIVE): $259,421 total reported compensation
  • JASON LEWIS (DIRECTOR OF SUPPORT SERVICES): $142,537 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The council as an organization is devoted to promoting the ability of young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

What it reported doing in 2019

The council organizes various activities to promote character and leadership service to the community in young men and women, during 2019 total council membership was 9,232 youth members.scouts and leaders in the san francisco bay area council participated in a wide variety of activities in 2019. Our world class programs include cub scout and boy scouts summer camps and our innovative exploration camps. 3,134 volunteers work with our young people to develop great programs, 6,076 youth attended our camps. Community service is a critical part of the scouting program. 81,850 community service hours were performed by our scouts and our leaders. Our service included 85,274 pounds of food and clothing collected for the less fortunate in our community.

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: $3.91 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 38th 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; 64th 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: -16.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.2% of spending went to programs
  • Governance: 40 of 40 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $439K · 54 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2011 to 2019
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.