SPIRIT OF ADVENTURE COUNCIL INC BOY SCOUTS OF AMERICA #227 (EIN 043184713) - 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

1994

Legal Domicile

Principal Officer

JOHN JUDGE

Phone

6176150004

Tax Period

2024-01-01 to 2024-12-31

SPIRIT OF ADVENTURE COUNCIL INC BOY SCOUTS OF AMERICA #227, founded in 1994, is a community nonprofit that reported $2.9M in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $3.7M exceeded revenue, resulting in a 31% operating deficit.

Mission

SEE PART III, LINES 1 AND 4A.

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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 $747,437

Program Service Revenue $1,494,224

Investment Income $257,194

Other Revenue $351,408

TOTAL REVENUE $2,850,263

Expense Breakdown

Grants Paid $104,086

Salaries & Benefits $1,875,062

Fundraising Expenses $263,993

Program Expenses $2,870,115

Other Expenses $1,743,596

TOTAL EXPENSES $3,722,744

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,850,263	$3,525,850	-0.2%
Expenses	$3,722,744	$3,274,359	+0.1%
Net Income	$-872,481	$251,491	-4.5%

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

114

Volunteers

3647

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

$517,622

Total Directors

$254,258

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIANNE BAKER	VP OF SAFETY	2.00	Officer Director	$0	$0	$0
DAVID BOIT	DIRECTOR	2.00	Director	$0	$0	$0
D PETER BRENNAN	DIRECTOR	2.00	Officer Director	$0	$0	$0
FRANCIS CAMPION	DIRECTOR	2.00	Director	$0	$0	$0
DAVID CLAYMAN	PRESIDENT	2.00	Officer Director	$0	$0	$0
BRYAN CONNOLLY	DIRECTOR	2.00	Officer Director	$0	$0	$0
JERRY CROSS	VP OF PROGRAM	2.00	Officer Director	$0	$0	$0
ERIC EVANS	DIRECTOR	2.00	Director	$0	$0	$0
ABUBAKR-FAKHRY ABOU-ELALA	VP OF DIVERSITY	2.00	Officer Director	$0	$0	$0
GORDON FORREST	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS HIGGINS	DIRECTOR	2.00	Director	$0	$0	$0
BERNARD HORN	DIRECTOR	2.00	Director	$0	$0	$0
HARVEY ING	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL JEANS	DIRECTOR	2.00	Director	$0	$0	$0
JOHN JUDGE	SECRETARY/SCOUT EXECUTIVE	40.00	Officer Director	$225,903	$28,355	$254,258
SARATH KRISHNASWAMI	DIRECTOR	2.00	Director	$0	$0	$0
ELMER LUPTON	DIRECTOR	2.00	Director	$0	$0	$0
MARK MAURICE	COMMISSIONER	2.00	Officer Director	$0	$0	$0
JOHN MICALIZZI	DIRECTOR	2.00	Director	$0	$0	$0
HAL MUNGER	VP OF PROPERTIES	2.00	Officer Director	$0	$0	$0
JAMIE O'BRIEN	DIRECTOR	2.00	Director	$0	$0	$0
JEFF REYNOLDS	VP OF STRATEGIC PLANNING	2.00	Officer Director	$0	$0	$0
HSCOTT SANBORN	VP OF DEVELOPMENT	2.00	Officer Director	$0	$0	$0
STEVE SOOKIKIAN	DIRECTOR	2.00	Director	$0	$0	$0
DANIEL STRASSHOFER	TREASURER	2.00	Officer Director	$0	$0	$0
JACK TERRILL	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL TERRY	DIRECTOR	2.00	Director	$0	$0	$0
JONATHAN PLEVA	DIRECTOR OF FIELD SERVICE, COO	40.00	Officer	$124,645	$23,770	$148,415
DARRIN JOHNSON	DIRECTOR OF PROGRAM	40.00	Officer	$101,376	$13,573	$114,949

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	No data	No data	No data	No data
2024	$2,850,263	$3,722,744	$10,445,236	$-872,481
2023	$3,525,850	$3,274,359	$11,034,296	$251,491
2022	$4,144,745	$2,984,965	$10,492,803	$1,159,780
2021	$3,027,939	$2,892,176	$13,815,336	$135,763
2020	$2,568,172	$3,330,802	$14,850,252	$-762,630
2019	$3,686,829	$4,328,434	$14,554,218	$-641,605
2018	$4,080,261	$3,948,798	$13,784,513	$131,463

SPIRIT OF ADVENTURE COUNCIL INC BOY SCOUTS OF AMERICA #227