Simon Kenton Council Boy Scouts of America

Nonprofit profile at a glance

EIN
314388520
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Columbus, OH, USA
Phone
6144367200
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$9,266,010
Expenses
$4,240,813
Assets
$15,855,267
Liabilities
$618,303

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

Leadership & pay

40 people listed

Executive titles in this filing

  • JEFFREY MOE (CEO/SCOUT EXECUTIVE (THRU 4/30/24))
  • TRAVIS GULLING (CEO/SCOUT EXECUTIVE (BEGIN 6/16/24))

Highest reported compensation

  • TRAVIS GULLING (CEO/SCOUT EXECUTIVE (BEGIN 6/16/24)): $107,505 total reported compensation
  • JEFFREY MOE (CEO/SCOUT EXECUTIVE (THRU 4/30/24)): $84,460 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 prepare young people to make ethical & moral choices over their lifetimes by instilling in them the values of the scout oath & law.

What it reported doing in 2024

The council's program use outdoor skills, healthy lifestyle, and leadership skills as mechanisms for building confidence as scouts grow and develop into adults. The council is committed to achieving their mission within its geographical boundaries, which encompass 19 counties in central and southern Ohio and greenup county in northern Kentucky. The council serves approximately 8,500 young people through the work of more than 4,000 volunteers. The council conducts traditional scouting programs, as well as learning for life programs aimed at providing character education, personal fitness, participating citizenship and workforce development. See continuation on schedule o.boys and girls in grades k through 5 are served through the cub scout program, encompassing lions (grade k), tiger cubs (grade 1), cub scouts (grades 2-3) webelos and arrow of light (grades 4-5). The scout's bsa program serves boys and girls in grades 6-12, and venturing serves boys and girls ages 14-20. Learning for life programs includes coed character education for all school-aged children, and career exploration posts in a variety of fields for high school-aged youth ages 14 through 20. The council operates a council service center in columbus, Ohio, and one satellite service center in chillicothe, Ohio. It owns and operates four camping facilities: camp lazarus in Delaware county; camp falling rock in licking county; camp oyo in scioto county; and camp lowman in athens county. It also operates camp otter run in east liberty in partnership with the honda of america company.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 93% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $3.38 raised per $1 spent on fundraising; rating input score 10; 10th 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: 76.6%; rating input score 77; 20th 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: 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: Pass
    • 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: 54.2%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 3.74; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87% of spending went to programs
  • Governance: 38 of 38 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.7M in reported program spending
  • Leadership: top reported pay $108K · 40 people listed
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • 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 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 57/100.