Yankee Clipper Council Inc

Nonprofit profile at a glance

EIN
042104393
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Haverhill, MA, USA
Phone
9783720591
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Boy Scouts of America

Official website

Reported finances

Revenue
$1,990,868
Expenses
$1,865,062
Assets
$6,498,979
Liabilities
$346,618

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

36 people listed

Executive titles in this filing

  • JAMIE O'BRIEN (VICE PRESIDENT DEVELOPMENT)
  • JEFFREY A REYNOLDS (VICE PRESIDENT MEMBERSHIP)
  • LANCE NICOLAYSEN (VICE PRESIDENT OF STRATEGI)
  • MICHAEL JEWELL (PRESIDENT)
  • PAUL H NAEHLE (VICE PRESIDENT GOVERNANCE)
  • RONALD J FULLER (VICE PRESIDENT OF PROGRAM)

Highest reported compensation

  • JONATHAN PLEVA (SCOUT EXECUTIVE): $61,988 total reported compensation
  • THOMAS SWIFT (VICE PRESIDENT OUTDOOR ADVENTURES): $7,500 total reported compensation
  • ROBERT MCLAUGHLIN (LODGE CHIEF): $1,138 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. 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. That oath includes duty to self, god, and country. The law, with twelve distinct traits include: trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

What it reported doing in 2014

Our highlighted outdoor adventure is our camping program, where skills are tested and refined including leadership, citizenship, and duty to others. This program takes two primary forms. Unit led/council approved short term experiences both in and out of our geographic area take place every week of the year. Over 4,675 scouts have spent over 14,025 days/nights of weekend camping. Our camping highlight is the weeklong experience at council owned/operated resident and day camp programs. Over 6,400 boy scouts, ages 11-18 camped over 6 weeks and over 2,100 cub scouts either attended day camp or residential camping programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 69
  • Accountability: 100
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 89.4%; rating input score 89
  • Fundraising efficiency: $4.04 raised per $1 spent on fundraising; rating input score 14; 14th 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: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.3%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 89.4% of spending went to programs
  • Governance: 35 of 35 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $62K · 36 people listed
  • Highest-paid contractors: 2 contractors listed · $321K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Review — Sustainability: Operating margin scored 59/100.