Trapper Trails Council - Endowment

Nonprofit profile at a glance

EIN
870481814
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Ogden, UT, USA
Phone
8014795460
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Named Trusts N.E.C.

Official website

Reported finances

Revenue
$24,177
Expenses
$517
Assets
$3,879,426
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • David Knowles (President)

Highest reported compensation

  • Allen Endicott (Executive Dir.): $256,873 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the endowment of the trapper trails council is to hold and invest funds for the purpose of supporting the mission and vision of the trapper trails council.

What it reported doing in 2019

The endowment of the Trapper Trails Council holds and invests funds for the purpose of supporting the mission and vision of the Trapper Trails Council. The Council provides a variety of activities to support and strengthen boy scout units and individual youth ages 6 to 18. The Endowment Fund provides the module to hold the investment from contributions and recognize the related revenues and expenses related to maintaining these investments.

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 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 85
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.3%; rating input score 3
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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 8 controls in place; rating input score 88
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 97.9%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 7,503.73; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 20,331.5%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -15.2% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: -9.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 3.3% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $517 in reported program spending
  • Leadership: top reported pay $257K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.