Virginia Headwaters Council

Legal name: Virginia Headwaters Council Inc

Nonprofit profile at a glance

EIN
540506448
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Staunton, Virginia, US
Phone
(540) 943-6675
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$932,402
Expenses
$887,786
Assets
$4,882,749
Liabilities
$790,531

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

Leadership & pay

45 people listed

Executive titles in this filing

  • STEVEN HAMMOND (PRESIDENT)
  • PETER FENLON JR (PAST PRESIDENT)

Highest reported compensation

  • SUE HART (SCOUT EXECUTIVE): $109,296 total reported compensation

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

Overview

Mission

The mission of the Boy Scouts of America is 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.

What it reported doing in 2024

The Virginia headwaters council served 1,749 youth in central and western Virginia through 68 local organizations that charter 88 cub scout packs, scouts, bsa troops and venture crews. Developing lifelong positive values of character, citizenship and personal fitness are at the core of the program. Duty to god, country and other peoples before self are key issues stressed in personal and leadership skill development. 919 trained adult volunteer leaders are supported by a 3-person staff who provide extensive program and field services. Camp shenandoah is a major program asset consisting of 454 acres located in augusta county. Camping and teaching of outdoor skills are major methods of the scouting program. Through advancement programs scouts' self esteem is reinforced and developed in a positive fashion. The advancement program is a great strength of our council program as evidenced by the long history of having 8% of our scouts becoming eagle scouts, which is twice the national experience.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 56
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 66.6%; rating input score 67
  • Fundraising efficiency: $1.22 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.8%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 5.5; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 29th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 72.2% of revenue deployed · 66.6% of spending went to programs
  • Governance: 44 of 44 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $591K in reported program spending
  • Leadership: top reported pay $109K · 45 people listed
  • Highest-paid contractors: 1 contractor listed · $147K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 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.
  • 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 4/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.