Twin Valley Council Inc Boy Scouts of America

Nonprofit profile at a glance

EIN
416079300
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mankato, MN, USA
Phone
5073873123
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$909,834
Expenses
$1,076,877
Assets
$3,521,218
Liabilities
$116,859

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

Leadership & pay

26 people listed

Executive titles in this filing

  • JEREMIAH GAUL (IMMEDIATE PAST PRESIDENT)
  • KEVIN COLE (VICE PRESIDENT)
  • DEAN PORTNER (COUNCIL PRESIDENT)
  • RAYMOND W BRAUER (SCOUT EXECUTIVE/CEO)

Highest reported compensation

  • RAYMOND W BRAUER (SCOUT EXECUTIVE/CEO): $184,839 total reported compensation

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

Overview

Mission

It is the mission of the twin valley council inc., boy scouts of america to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law. The council serves 69 scouting units in 15 counties in south central Minnesota.

What it reported doing in 2024

The twin valley council served 800 youth in our cub scouting, scouts bsa, venturing and exploring programs and an additional 1,000 youth served in our learning for life programs with the help of 409 adult volunteers throughout in 15 counties in south central Minnesota. In 2024 scouts earned 701 merit badges, 704 youth and 566 adults participated in our council sponsored camping and outdoor programs. Twenty eight scouts earned the rank of eagle scout providing 2,739 hours of service through their eagle scout projects, 159 scouts bsa advanced in rank and 209 cub scouts advanced in rank. 2,474 people used camp norseland and cedar point. We have 1,079 reservations at camp cuyuna's family camp.

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 97% 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.
  • 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: 86
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.3%; rating input score 97
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: $5.96 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • 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: -18.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.27; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 97.3% of revenue deployed · 88.5% of spending went to programs
  • Governance: 25 of 25 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $953K in reported program spending
  • Leadership: top reported pay $185K · 26 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.