Sequoia Council Inc - Trust 27 Sequoia Council Trust 1

Nonprofit profile at a glance

EIN
911872723
IRS 990 coverage
2016–2022
Forms available
Form 990 2022
Location
Fresno, CA, USA
Phone
5593202100
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$663,128
Expenses
$2,889,392
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

35 people listed

Executive titles in this filing

  • RICHARD SCHNEIDER (PRESIDENT)
  • RICHARD EGAN (IMMEDIATE PAST PRESIDENT)
  • MIKE BETHEL (VICE PRESIDENT)
  • DR TIM BROX (VICE PRESIDENT)
  • TODD DUNNING (VICE PRESIDENT)
  • DAVID GILMORE (VICE PRESIDENT)

Highest reported compensation

  • TIM THOMTON (CEO/SCOUT EXECUTIVE): $106,947 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The income generated by this non-exempt charitable trust is used to support the programs and services provided by the boy scouts of america sequoia council 27.

Operating model

Revenue model
Affiliate-supported. 75% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 7
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -335.7%; 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: 0.7%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 85.6% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 25.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -4.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
  • Governance: 32 of 32 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $107K · 35 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2016 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Sustainability: Operating margin scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.