322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA (EIN 237147509) - 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

1953

Legal Domicile

Principal Officer

DAVID PLOND

Phone

3083823717

Tax Period

2024-01-01 to 2024-07-31

322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA, founded in 1953, is a small nonprofit that reported $669K in total revenue in fiscal year 2023. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $5.4M exceeded revenue, resulting in a 704% operating deficit.

Mission

PROMOTING THE ABILITY OF BOYS, YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $211,515

Program Service Revenue $60,860

Investment Income $372,939

Other Revenue $23,667

TOTAL REVENUE $668,981

Expense Breakdown

Grants Paid $4,892,346

Salaries & Benefits $272,921

Fundraising Expenses $23,447

Program Expenses $5,348,009

Other Expenses $209,855

TOTAL EXPENSES $5,376,008

Year-over-Year Comparison

	2023	2022	Change
Revenue	$668,981	$3,506,178	-0.8%
Expenses	$5,376,008	$857,487	+5.3%
Net Income	$-4,707,027	$2,648,691	-2.8%

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

423

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR MICHAEL LAWSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
RICHARD RABE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
TIM JACOBI	VICE PRESIDENT DEVELOPMENT	1.00	Officer Director	$0	$0	$0
RON VONDEROHE	VICE PRESIDENT GOVERNANCE	1.00	Officer Director	$0	$0	$0
DENNIS MCCARTY	VICE PRESIDENT MEMBERSHIP	1.00	Officer Director	$0	$0	$0
TYSON COBLE	TREASURER	1.00	Officer Director	$0	$0	$0
DR JOHN GUETHLEIN	COMMISSIONER	1.00	Officer Director	$0	$0	$0
CAROL ALPSTAG	BOARD MEMBER	1.00	Director	$0	$0	$0
TODD BARTEK	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID BRANDT	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT DARVEAU	BOARD MEMBER	1.00	Director	$0	$0	$0
JEROME GILG	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM GRAVES	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE KLEPPINGER	BOARD MEMBER	1.00	Director	$0	$0	$0
ART KOLBET	BOARD MEMBER	1.00	Director	$0	$0	$0
DR DAVID LINDLEY	DISTRICT CHAIR	1.00	Director	$0	$0	$0
TIM MAYFIELD	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK MOWRY	BOARD MEMBER	1.00	Director	$0	$0	$0
DR SHARON OBASI	BOARD MEMBER	1.00	Director	$0	$0	$0
AARON SCHARDT	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE TYE	LEGAL COUNSEL	1.00	Director	$0	$0	$0
BETTY VAN BOENING	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID PLOND	SCOUT EXECUTIVE/CEO	40.00	Officer	$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	$668,981	$5,376,008	No data	$-4,707,027
2023	$3,506,178	$858,858	$4,874,199	$2,647,320
2022	$592,678	$1,332,794	$2,696,100	$-740,116
2021	$948,886	$882,515	$3,201,804	$66,371
2020	$758,858	$984,673	$3,132,565	$-225,815
2019	$1,165,518	$1,066,171	$3,198,125	$99,347
2018	$733,443	$1,063,654	$3,022,216	$-330,211

322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA