Western Scouters

Nonprofit profile at a glance

EIN
263650984
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
North Bend, OH, USA
Phone
5133824053
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$461,938
Expenses
$395,765
Assets
$77,103
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Cherylann Bredestge (executive director/treasurer)

People named in this filing

  • Cherylann Bredestge (executive director/treasurer)
  • Rachael Massey (volunteer scheduler for TQL Stadium)
  • Mary Anne Tankersley (volunteer scheduler for GABP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Revenue is from working the concession stands at Cincinnati sports and entertainment facilities Paycor Stadium and Heritage Bank Center through Aramark, TQL Stadium and Truist Center through Compass, and Wright State through Quest Foods

What it reported doing in 2024

Religious and Charitable Programs supporting fees and programs for youth that enhance spiritual growth

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 83
  • Accountability: 24
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 45.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 44.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 30% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $396K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.