San Gabriel Valley Council Boy Scouts of America

Nonprofit profile at a glance

EIN
951643984
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Los Angeles, CA, USA
Phone
2134134400
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,199,425
Expenses
$3,963,981
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

43 people listed

Executive titles in this filing

  • GLENN THOMAS AULT (PRESIDENT)
  • JOHN K MERKIN (VICE PRESIDENT, MEMBERSHIP)
  • ANTHONY KITT (VICE PRESIDENT, FINANCE)
  • STEVE CRAIG (VICE PRESIDENT, PROGRAM)
  • BRUCE G DAVIS (VICE PRESIDENT, PROPERTY DEVELOPMENT)
  • JOHN DAVIS (VICE PRESIDENT, MARKETING)

People named in this filing

  • GLENN THOMAS AULT (PRESIDENT)
  • BART L KESSEL (CHAIRMAN OF THE BOARD)
  • ARDEN L BOREN (TREASURER/ADMINISTRATION)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2015. 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 lifetime by instilling in them the values of the scout oath and law.

What it reported doing in 2015

The entire program is dedicated to comprehensive youth development. First grade through high school students are served with educational programs, camping, and scouting activities wich instill traits of good citizenship, build character values, and enhance physical and mental fitness.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.
  • 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: 88
  • Transparency & Controls: 96
  • Accountability: 94
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $3.11 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -230.5%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -18.3% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -26.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.5% of spending went to programs
  • Governance: 42 of 42 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.7M in reported program spending
  • Leadership: top reported pay $0 · 43 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 10/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.