Scouting America Puerto Rico Council Inc - 661

Nonprofit profile at a glance

EIN
660201809
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Guaynabo, PR, USA
Phone
7877900323
Rating
87
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$2,086,051
Expenses
$2,237,858
Assets
$6,103,841
Liabilities
$727,722

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

46 people listed

People named in this filing

  • CHRISTINA BEAUCHAMP (OFFICE MANAG)
  • ANGEL M VELAZQUEZ TORRES (BOARD MEMBER)
  • CARLOS R CACERES (BOARD MEMBER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The council is an organization devoted to promoting; withing the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america; the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training the in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

What it reported doing in 2025

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 14or 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.over 25,000 served through 222 cub scout packs, 208 scouts bsa troops, and 64 venturing crews.

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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: 81
  • Transparency & Controls: 96
  • Accountability: 100
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.7%; rating input score 91
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $5.1 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th 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 7 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.73; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 17.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 90.7% of revenue deployed · 84.6% of spending went to programs
  • Governance: 48 of 48 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $0 · 46 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 15/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.