Seneca Waterways Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
160743108
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5852418559
Rating
84
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$3,514,591
Expenses
$4,591,776
Assets
$5,202,479
Liabilities
$519,417

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

Leadership & pay

63 people listed

Executive titles in this filing

  • JEFFREY HALIK (PAST PRESIDENT)
  • LEWIS HEISMAN (PAST PRESIDENT)
  • ROBERT KESSLER (PAST PRESIDENT)
  • JOSEPH MARINELLI (PAST PRESIDENT)
  • TED ORR (IMMEDIATE PAST PRESIDENT)
  • DAVID BULLWINKLE (PRESIDENT)

Highest reported compensation

  • STEPHEN HOITT (SCOUT EXECUTIVE/SECRETARY): $227,174 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide value oriented programs for youth through many activities, including scouting and career exploration.

What it reported doing in 2024

Field service: provide training courses for leaders, maintain records and issue advancement badges. Provide services and training to young adults in many units.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 96
  • Accountability: 100
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $2.51 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

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: -30.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.9% of spending went to programs
  • Governance: 51 of 51 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.8M in reported program spending
  • Leadership: top reported pay $227K · 63 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.