234 Western Massachusetts Council EIN 04-2104279

234 Western Massachusetts Council

EIN  04-2104279 Public charity (501(c)(3)) Holyoke, MA
Form 990 (PDF) Compare with another nonprofit →
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Size
$1–10M
What they do
Prepares young people to make ethical choices by teaching Scout Oath and Law values.
Leadership
Gary Savignano · Scout Exec/CEO Until 10/2024 · $109K
Money in and out
$1.3M revenue, $1.6M expenses
Bottom line
84% program efficiency

Prepares young people to make ethical choices by teaching Scout Oath and Law values. For fiscal year 2024 it reported $1.3M in revenue, $1.6M in expenses, and $1.8M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.6M
Pt IX · Ln 25
Net assets
$1.8M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$347K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.08 Fundraising $0.08
Program efficiency
84%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
8.1mo
months of highly liquid reserves at operating expense rate▼ -16% vs prior filing year
Surplus margin
-27%
revenue over expenses, this year▼ -1958% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.3M
FY2024▼ -25%
Expenses
$1.6M
FY2024▼ -3%
Total assets
$2.9M
FY2024▼ -15%
Total liabilities
$1.1M
FY2024▼ -11%
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.6M
Pt IX · Ln 25
Net assets
$1.8M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$347K
Total assetsPt X · Ln 16$2.9M
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 331
Independent voting membersPt I · Ln 430
Mission & Programs · Part III

Where the work happens

2 program services account for $1.4M of program spending, described in the organization's own filed words · FY2024.
01

Activity Revenue

The council provides leadership and organization for activities throughout the year which promote citizenship, service to others and fun.

$1.2Mprogram expense
02

Camping revenue- the council provides summer camp programs for scouts, bsa and cub scouts (resident and day camp) as well as year-round camping for over 100 scouting units and registered families at their reservation in western massachusetts. Over 1,800 youth participants are served.

$166Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item C234 Western Massachusetts Council
EINHdr · item D04-2104279
Principal addressHdr · item CHolyoke, MA
WebsiteHdr · item Jwww.wmasouting.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O410)
Ruling yearIRS BMFNov 1965

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a31
Independent voting membersPt VI · Ln 1b30
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Scout Exec/CEO Until 10/2024
$108,744Pt VII · Sec A
Exec Bd Member / Bus Mgr
$33,000Pt VII · Sec A
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
VP - Membership
$0Pt VII · Sec A
VP - Program
$0Pt VII · Sec A
VP - Properties
$0Pt VII · Sec A

Gary Savignano’s $109K as Scout Exec/CEO Until 10/2024 is at the 35th percentile of top reported officer pay among 1547 $1–10M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Gary Savignano$108,744$144,509$146,254$139,721$139,721
Michael Brennan$33,000$30,960$25,770$24,975$18,330

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$616K · 48%
Program service revenue$450K · 35%
Other revenue$149K · 11%
Investment income$77K · 6%
Contributions & grants48%$616K
Program service revenue35%$450K
Other revenue11%$149K
Investment income6%$77K
Total revenueLn 12$1.3M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.08 Fundraising $0.08
Program services84%$1.4M
Management & general8%$136K
Fundraising8%$126K
Total functional expensesLn 25$1.6M

Balance Sheet

Part X · end of year
CashLn 1$90K
Total assetsLn 16$2.9M
Total liabilitiesLn 26$1.1M
Total net assetsLn 32$1.8M
Months of cash on handcomputed0.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.0M · Operating expenses (Pt IX) $1.6M · Less non-cash grants $102K · Cash operating expenses/yr $1.5M
8.1 months
Where the money goes
Program services
Program services $1.4M · Total expenses $1.6M
84%
Management & General
Management & general $136K · Total expenses $1.6M
8%
Fundraising
Fundraising $126K · Total expenses $1.6M
8%
Cost to raise $1
Fundraising expense (3-yr avg) $111K · Solicited contributions (3-yr avg) $880K
$0.13 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $616K · Total revenue $1.3M
48%
Government reliance
Government grants — · Total revenue $1.3M
Earned-income share
Program service revenue $450K · Total revenue $1.3M
35%
Investment reliance
Investment income $77K · Total revenue $1.3M
+6%
Program self-sufficiency
Program service revenue $450K · Total expenses $1.6M
27%
Growth & trend
Revenue growth (YoY)
This year $1.3M · Prior year $1.7M
-25%
Revenue CAGR
FY2020 $686K · FY2024 $1.3M
+17%
Net-asset trend (YoY)
End of year $1.8M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.3M · Expenses $1.6M
-27%
Liabilities-to-Assets
Total liabilities — · Total assets $2.9M
Net-asset ratio
Net assets $1.8M · Total assets $2.9M
62%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $951K · Total assets (Pt X, ln 16) $2.9M
33%
People & payroll
Highest Reported Total Compensation
Individual Gary Savignano · Reported title SCOUT EXEC/CEO UNTIL 10/2024 · Highest reported compensation $109K · Total expenses $1.6M
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $771K · Total expenses $1.6M
47%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 8%
Fundraising cost ratio 20%
Revenue growth -25%
Investment management fee ratio 0%
Legal fee ratio 1%
Accounting fee ratio 5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$31K
Grants paid · 11 grants · $80K · 2020–2024
Unitemized GrantFY2024$15,730
Unitemized GrantFY2023$12,924
Unitemized GrantFY2023$3,997
Unitemized GrantFY2022$15,152
Unitemized GrantFY2022$5,750
Unitemized GrantFY2022$4,412
Unitemized GrantFY2022$3,814
Unitemized GrantFY2021$5,220
Unitemized GrantFY2021$2,985
Unitemized GrantFY2020$7,790
Unitemized GrantFY2020$2,078

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.3M revenue · viewing · ⤓ 990 PDF
FY2023$1.7M revenue · ⤓ 990 PDF
FY2022$1.8M revenue · ⤓ 990 PDF
FY2021$1.6M revenue · ⤓ 990 PDF
FY2020$686K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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