BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC (EIN 042104279) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1965

Legal Domicile

Principal Officer

CRAIG SIMS

Phone

4135949416

Tax Period

2024-01-01 to 2024-12-31

BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC, founded in 1965, is a community nonprofit in the Youth Development sector that reported $1.3M in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $1.6M exceeded revenue, resulting in a 27% operating deficit.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $616,307

Program Service Revenue $450,305

Investment Income $76,714

Other Revenue $148,503

TOTAL REVENUE $1,291,829

Expense Breakdown

Grants Paid $15,730

Salaries & Benefits $770,566

Fundraising Expenses $126,240

Program Expenses $1,376,506

Other Expenses $852,156

TOTAL EXPENSES $1,638,452

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,291,829	$1,722,342	-0.2%
Expenses	$1,638,452	$1,697,474	0.0%
Net Income	$-346,623	$24,868	-14.9%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

981

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$130,609

Total Directors

$163,609

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY SAVIGNANO	SCOUT EXEC/CEO UNTIL 10/2024	50.00	Officer Director	$108,744	$21,865	$130,609
MICHAEL BRENNAN	EXEC BD MEMBER / BUS MGR	24.00	Director	$33,000	$0	$33,000
JOHN WILLEMAIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
JEFFREY GLAZE	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL DUBOIS	TREASURER	2.00	Officer Director	$0	$0	$0
RICHARD BELFORD	VP - MEMBERSHIP	2.00	Officer Director	$0	$0	$0
JOSHUA DAVID HALL	VP - PROGRAM	2.00	Officer Director	$0	$0	$0
MICHAEL DECHRISTOPHER	VP - PROPERTIES	2.00	Officer Director	$0	$0	$0
HUNTER MCCORMICK	VP - FINANCE	1.00	Officer Director	$0	$0	$0
LTG L SCOTT RICE	VP FUND DEVELOPMENT	1.00	Officer Director	$0	$0	$0
ROB BARON	VP ADMININSTRATION	1.00	Officer Director	$0	$0	$0
DAVID O'LEARY	COMMISSIONER	2.00	Director	$0	$0	$0
ALEX MOTOC	COUNCIL LEGAL COUNSEL	1.00	Director	$0	$0	$0
JACKSON HARDING	YOUTH REPRESENTATIVE	1.00	Director	$0	$0	$0
MARY BENJAMIN	EXEC BD MEMBER	1.00	Director	$0	$0	$0
JACK DOWD	EXEC BD MEMBER	1.00	Director	$0	$0	$0
CHERYL IZYK	EXEC BD MEMBER	1.00	Director	$0	$0	$0
ROBERT W KIDD ESQ	EXEC BD MEMBER	1.00	Director	$0	$0	$0
MICHAEL MATTY	EXEC BD MEMBER	1.00	Director	$0	$0	$0
KATE MORRISSEY	EXEC BD MEMBER	1.00	Director	$0	$0	$0
DR STEVE SCANNELL	EXEC BD MEMBER	1.00	Director	$0	$0	$0
FRITZ SCHMIDT	EXEC BD MEMBER	1.00	Director	$0	$0	$0
ROBERT WALZ	EXEC BD MEMBER	1.00	Director	$0	$0	$0
ERIC FRARY	EXEC BD MEMBER	1.00	Director	$0	$0	$0
DAVID MAC WILLIAMS	EXEC BD MEMBER	1.00	Director	$0	$0	$0
DR NANCY FARLEY RICE	EXEC BD MEMBER	1.00	Director	$0	$0	$0
MECHILIA SALAZAR	EXEC BD MEMBER	1.00	Director	$0	$0	$0
RICHARD STRITZINGER	EXEC BD MEMBER	1.00	Director	$0	$0	$0
KEN WHITE	EXEC BD MEMBER	1.00	Director	$0	$0	$0
SAM EVERETT	EXEC BD MEMBER	1.00	Director	$0	$0	$0
CHRISTINE O'DEA	EXEC BD MEMBER	1.00	Director	$0	$0	$0
JEFFREY SATTER	EXEC BD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,291,829	$1,638,452	$2,909,821	$-346,623
2023	$1,722,342	$1,697,474	$3,441,476	$24,868
2022	$1,763,380	$1,481,430	$3,450,302	$281,950
2021	$1,642,735	$1,199,779	$3,716,946	$442,956
2020	$685,802	$946,129	$3,099,753	$-260,327
2019	$1,415,873	$1,340,129	$2,954,187	$75,744
2018	$2,088,270	$1,308,206	$2,856,211	$780,064

BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC