BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND (EIN 166122899) - 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

1952

Legal Domicile

Principal Officer

THOMAS RICHARDS

Phone

5852444210

Tax Period

2024-01-01 to 2024-12-31

BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND, founded in 1952, is a small nonprofit that reported $404K in total revenue in fiscal year 2024. Revenue fell 40% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $258K, a strong 64% operating margin.

Mission

ENDOWMENT FUND TO SUPPORT THE ACTIVITIES AND PROGRAMS OF SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA.

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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 $39,900

Program Service Revenue $0

Investment Income $364,393

Other Revenue $0

TOTAL REVENUE $404,293

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $10,069

Program Expenses $133,481

Other Expenses $146,360

TOTAL EXPENSES $146,360

Year-over-Year Comparison

	2024	2023	Change
Revenue	$404,293	$671,845	-0.4%
Expenses	$146,360	$75,911	+0.9%
Net Income	$257,933	$595,934	-0.6%

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

N/A

Volunteers

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

$227,174

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS RICHARDS	CHAIR	2.00	Officer Director	$0	$0	$0
FRANK CREGO	BOARD TRUSTEE	1.00	Director	$0	$0	$0
PETER PAPE	BOARD TRUSTEE	1.00	Director	$0	$0	$0
ROBERT KERNAN JR	BOARD TRUSTEE	1.00	Director	$0	$0	$0
EMERSON FULLWOOD	BOARD TRUSTEE	1.00	Director	$0	$0	$0
ROBERT W AUGUST	BOARD TRUSTEE	1.00	Director	$0	$0	$0
DAVID BULLWINKLE	BOARD TRUSTEE	1.00	Director	$0	$0	$0
ADELE LANGIE	BOARD TRUSTEE - JOINED DUR	1.00	Director	$0	$0	$0
STEPHEN HOITT	SECRETARY/TREASURER	1.00	Officer	$0	$40,153	$227,174

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	$404,293	$146,360	$16,948,918	$257,933
2023	$671,845	$75,911	$16,036,407	$595,934
2022	$580,701	$280,774	$14,445,413	$299,927
2021	$3,084,549	$64,739	$24,295,177	$3,019,810
2020	$319,180	$92,146	$21,909,165	$227,034
2019	$2,456,610	$103,984	$20,584,987	$2,352,626
2018	$822,489	$89,918	$17,641,533	$732,571

BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND