Mission: The Boy Scouts of America, Sam Houston Area Council is dedicated to providing the opportunity for all youth to engage in age appropriate, positive and impactful programs within the 16 counties served in southeast Texas. The mission of the Boy Scouts of America is to prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the Scout Oath and Law.
The Boy Scouts of America provides youth with programs and activities that allow them to try new things, providing service to others, building self-confidence and reinforcing ethical standards. While team sports programs and many other youth activities teach basic skills and promote teamwork, Scouting goes beyond that - developing character and encouraging youth to achieve a deeper appreciation for service to others in their community.
Boy Scouts of America Sam Houston Area Council is a 501(c)(3) organization, with an IRS ruling year of 1965, and donations may or may not be tax-deductible.
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Contact Information
2225 North Loop West
Houston TX 77008
Mail donations to:
P.O. Box 924528
Houston TX 77292
Important note on the timeliness of ratings
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Financial and Accountability & Transparency score for Boy Scouts of America Sam Houston Area Council is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
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Star Rating System by Charity Navigator
Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.
Good
This charity's score is 89.39, earning it a 3-Star rating. Donors can "Give with Confidence" to this charity.
This score is calculated from two sub-scores:
Finance: 85.00 View details
Accountability & Transparency: 100.00 View details
This score represents Form 990 data from 2019, the latest year published by the IRS.
View this organization’s historical ratings.
Star Rated Report
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Program Expense Ratio
87.4%
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).
This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Administrative Expenses
4.6%
As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Fundraising Expenses
7.9%
This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Liabilities to Assets Ratio
5.4%
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).
Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.
Source: IRS Form 990
Fundraising Efficiency
$0.11
The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Source: IRS Form 990
Working Capital Ratio
8.19 years
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.
Source: IRS Form 990
Program Expense Growth
-2.80%
We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.
Source: IRS Form 990
Governance
Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.
Sources Include: IRS Form 990
| Governance: | |
|---|---|
| Independent Voting Board Members ... (More) | |
| No Material Diversion of Assets ... (More) A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:
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| Audited Financials Prepared by Independent Accountant ... (More) Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.
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| Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More) | |
| Documents Board Meeting Minutes ... (More) | |
| Distributes 990 to Board Before Filing ... (More) | |
| Compensates Board ... (More) |
Policies
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.
Sources Include: IRS Form 990 and organization's website
| Policies: | |
|---|---|
| Conflict of Interest ... (More) | |
| Whistleblower ... (More) | |
| Records Retention and Destruction ... (More) | |
| CEO Compensation Process ... (More) | |
| Donor Privacy ... (More) Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories:
The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. (Less) |
Transparency
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.
Sources Include: IRS Form 990 and organization's website
| Transparency: | |
|---|---|
| CEO Salary Listed on 990 ... (More) | |
| Board of Directors Listed on Website ... (More) | |
| Key Staff Listed on Website ... (More) | |
| Audited Financial Statements on Website ... (More) | |
| Form 990 Available on Website ... (More) |
Additional Information
Unscored
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Total Revenue and Expenses
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Salary of Key Persons
Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Thomas O. Varnell, CEO, Scout Executive
$489,745 (3.99% of Total Expenses)
Current CEO and Board Chair can be found in the Leadership & Adaptability report below.
Source: IRS Form 990 (page 7), filing year 2019
Business Master File Data
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Other school related activities (BMF activity code: 059)
Combat juvenile delinquency (BMF activity code: 328)
Patriotic activities (BMF activity code: 908)
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Subordinate - the organization is a subordinate in a group ruling. (BMF affiliation code: 9)
Data Sources: IRS Forms 990
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).
Pandemic Response
Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.
Boy Scouts of America Sam Houston Area Council reported being impacted by COVID-19 in the following ways:
Program Delivery
Fundraising Capacity
Revenue
Staffing
How COVID-19 impacted the organization's operations financially:
The Sam Houston Area Council is largely funded through charitable gifts from our constituents and through revenue based on products sales and camp registration fees which were both dramatically impacted due to social distancing safety measures.
How COVID-19 impacted the organization's delivery of programs:
During the Pandemic, delivery of program was altered, whenever possible, to an online "virtual" environment. In a program where social interaction is a key element, this impacted our ability to deliver the program in the manner in which we prefer to maximize impact.
How this organization adapted to changing conditions caused by COVID-19:
Early during the pandemic we made the decision to follow all CDC, local and state guidelines related to the COVID-19 pandemic. By making this proclamation, we were able to quickly adapt as needed to the changing environment while keep our staff, volunteers, and members safety in our forethought.
Innovations the organization intends to continue permanently after the pandemic:
We have identified the ability to conduct adult volunteer meetings virtually in some cases, which has enabled us to meet more conveniently without as many scheduling conflicts.
Historical Ratings
| Date Published | Form 990 FYE | Overall Score | Overall Rating |
| Rating Version: 2.1 | |||
| 6/1/2021 | 2019 | 89.39 | |
| 12/20/2019 | 2018 | 91.16 |  |
| 6/1/2019 | 2017 | 92.03 | |
| 5/1/2018 | 2016 | 93.80 | |
| 6/1/2017 | 2015 | 91.06 | |
| 6/1/2016 | 2014 | 95.03 | |
| Rating Version: 2.0 | |||
| 8/1/2015 | 2013 | 90.91 | |
| 5/1/2014 | 2012 | 93.53 | |
| 6/1/2013 | 2011 | 82.66 | |
| 3/1/2012 | 2010 | 87.39 | |
| 9/20/2011 | 2009 | 83.80 | |
| Rating Version: 1.0 | |||
| 5/1/2011 | 2009 | 76.63 |  |
| 6/1/2010 | 2008 | 92.39 | |
| 8/1/2009 | 2007 | 88.35 | |
| 8/1/2008 | 2006 | 90.24 | |
| 12/1/2006 | 2005 | 85.56 | |
| 11/1/2005 | 2004 | 75.88 | |
| 12/1/2004 | 2003 | 77.91 | |
| 1/1/2004 | 2002 | 79.72 | |
| 10/15/2002 | 2001 | 89.65 | |
Previous: Finance & Accountability / Next: Leadership & Adaptability
Impact & Results
This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Impact & Results Score
Not Currently Scored
Boy Scouts of America Sam Houston Area Council cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Do you work at Boy Scouts of America Sam Houston Area Council? Join the waitlist for an updated Impact & Results score.
Additional Information
Unscored
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Largest Programs
Boy Scouts of America Sam Houston Area Council reported its two largest programs on its FY 2019 Form 990 as:
$10,769,340
Spent in most recent FY
98%
Percent of program expenses
Traditional Scouting
$128,788
Spent in most recent FY
1%
Percent of program expenses
Learning for Life/Exploring Programs
Previous: Impact & Results / Next: Culture & Community
Leadership & Adaptability
This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
Leadership & Adaptability Score
100
out of 100
The score earned by Boy Scouts of America Sam Houston Area Council is a passing score. This score has no effect on the organization's Star Rating.
Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.
Leadership & Adaptability Report
100
of 100 points
Mission
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission
THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
Source: Nonprofit submitted responses
Vision
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
Leading youth to Life-long Values, Service and Achievement.
Source: Nonprofit submitted responses
Strategic Goals
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Grow our membership in our traditional, volunteer-led programs throughout our region that have been negatively impacted by the COVID-19 pandemic.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Two: Grow our direct support to fuel growth initiatives that will drive membership growth in our traditional and non-traditional programs (ScoutReach).
Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.
Goal Three: Grow our direct support base to enable us to hire staff members who can drive incremental growth in resources, partnerships, and membership.
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Source: Nonprofit submitted responses
Leadership Development
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
Annually, the Sam Houston Area Council leadership team participates in a Senior Leadership retreat where we work on vision development, execution plans, and strategy. That meeting is typically the start of our full staff retreat where we spend 3 days with our entire professional staff focused on their leadership development and their ability to craft and execute plans that align with the vision of the organization.
Source: Nonprofit submitted responses
Mobilizing for Mission
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
Strategic Partnerships
Networks of Collective Impact Efforts
Thought Leadership
Raising Awareness
Community Building
What are this organization’s external mobilizaton efforts?
The Sam Houston Area Council is consistently looking for strategic partners in the community that can support and supplement our programs as subject matter experts. Additionally, we seek opportunity's to collaborate with other agencies and organizations that share our values and mission, including other United Way Agencies, churches, and civic clubs. Lastly, we take every opportunity to present on Scouting and/or youth development to Civic Clubs, conferences, and even the Greater Houston Partnership, in addition to telling our story at the Sam Houston Area Council Annual Houston Sports Breakfast.
Source: Nonprofit submitted responses
Story of Adaptability
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
The business of delivering programs to our youth was more important during the past year than in our history. Studies show that youth needed an outlet and safe place to go even when they were stuck at home. Providing online, virtual meetings provided a weekly outlet and place to gather as friends. Additionally, the Sam Houston Area Council provided outdoor experiences though summer camp and weekend merit badge classes that gave our Scouts an opportunity to get outside and participate in fun activates.
Source: Nonprofit submitted responses
Additional Information
Unscored
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Organization Leadership
Marvin Smith
CEO, Scout Executive
Clay C. Williams
Chairman of the Board
Previous: Leadership & Adaptability
Culture & Community
This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.
Culture & Community Score
Not Currently Scored
Boy Scouts of America Sam Houston Area Council is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback or Diversity, Equity, & Inclusion data. Nonprofit organizations are encouraged to fill out the How We Listen and Equity Practices sections of their Candid profile.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Culture & Community Report
Unscored
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Diversity, Equity, & Inclusion
This organization has not provided information regarding the diversity, equity and inclusion (DEI) practices it is presently implementing. As such, the organization has not earned a score on this metric. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.
Methodology
We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.
Learn more about the methodology.
Constituent Feedback
Constituent Feedback and Listening Practice data are not available for this organization. Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.
Methodology
We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.
Learn more about the methodology.
Analysis and Research
Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.
Constituent Feedback
Diversity, Equity, and Inclusion
