South Florida Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
590637817
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Davie, FL, USA
Phone
3053640020
Rating
84
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$1,936,296
Expenses
$2,465,912
Assets
$13,684,286
Liabilities
$207,442

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

Leadership & pay

52 people listed

Executive titles in this filing

  • JEFFREY BERGER (CEO/ SCOUT E)
  • ALEJANDRO MENDIETA (PRESIDENT)

Highest reported compensation

  • JEFFREY BERGER (CEO/ SCOUT E): $250,614 total reported compensation

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

Overview

Mission

South Florida council, inc., boy scouts of america ("bsa") exists today to serve others by helping instill values in young people and prepare them to make ethical choices during their lifetime and achieve their full potential. Community-based organizations receive national charters to use the scouting program as part of their own youth work. Over 504 of these local organizations who have goals compatible with the bsa have partnered with us to deliver scouting. These organizations include religious, educational, civic, fraternal, business and labor, governments, corporations, professional associations and citizen's groups.

What it reported doing in 2024

South Florida council, bsa exists today to serve others by helping instill values in young people & prepare them to make ethical choices during their lifetime & achieve their full potential. Community based organizations receive national charters to use the scouting program as part of their own youth work. Over 216 of these local organizations who have goals compatible with the bsa have partnered with us to deliver scouting. These organizations include religious, educational, civic, fraternal, business & labor, governments, corporations, professional associations & citizen's groups. Leadership training and values education to over 13,000 youth including interdependence, ethical decision making, conflict resolution, self-esteem building positive peer relationships & mentoring skills. Also includes building healthy communities including crime prevention training for youth & leaders, service projects like children's books & food collections, blood drives & community clean ups. In addition, the south Florida council provides character education to approximately 32,000 participants through its learning for life program.

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 92% 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: 91
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: $11.79 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 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: -27.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 10.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: 52 of 52 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $251K · 52 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.