BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA TRUST FUND (EIN 237208559) - 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

1996

Legal Domicile

Principal Officer

MARC KOGAN

Tax Period

2024-01-01 to 2024-12-31

BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA TRUST FUND, founded in 1996, is a small nonprofit that reported $532K in total revenue in fiscal year 2024. Revenue surged 64% from the prior year, signaling strong growth momentum. The organization ran a surplus of $101K, a strong 19% operating margin.

Mission

TO OPERATE THE BOY SCOUTING PROGRAM FOR A MULTI-COUNTY AREA.

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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 $105,642

Program Service Revenue $0

Investment Income $426,349

Other Revenue $0

TOTAL REVENUE $531,991

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $389,315

Other Expenses $430,610

TOTAL EXPENSES $430,610

Year-over-Year Comparison

	2024	2023	Change
Revenue	$531,991	$324,003	+0.6%
Expenses	$430,610	$682,528	-0.4%
Net Income	$101,381	$-358,525	-1.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONALD ALEXANDER	BOARD MEMBER	2.00	Director	$0	$0	$0
MATT BLACK	PRESIDENT	2.00	Officer Director	$0	$0	$0
CURT BROOKHART	BOARD MEMBER	2.00	Director	$0	$0	$0
SHERRI GARNER BRUMBAUGH	VP DEVELOPEM	2.00	Officer Director	$0	$0	$0
CHAD BRYAN	BOARD MEMBER	2.00	Director	$0	$0	$0
TAMMY COOPER	VP CAMPING	2.00	Officer Director	$0	$0	$0
PATRICK COWARD	TREASURER	2.00	Officer Director	$0	$0	$0
CHUCK CLAPPER	BOARD MEMBER	2.00	Director	$0	$0	$0
JUDY CRAWFORD	BOARD MEMBER	2.00	Director	$0	$0	$0
ROBERT CUPP	BOARD MEMBER	2.00	Director	$0	$0	$0
STAN DOTY	VP ENDOWMENT	2.00	Officer Director	$0	$0	$0
DANGER ECKLEBERRY	BOARD MEMBER	2.00	Director	$0	$0	$0
BROOK EDWARDS	BOARD MEMBER	2.00	Director	$0	$0	$0
ROGER FRESE	BOARD MEMBER	2.00	Director	$0	$0	$0
WILLIAM FINERTY	BOARD MEMBER	2.00	Director	$0	$0	$0
RICHARD FLOWERS	BOARD MEMBER	2.00	Director	$0	$0	$0
SCOTT GRAY	BOARD MEMBER	2.00	Director	$0	$0	$0
BRENDAN GREANEY	VP MARKETING	2.00	Officer Director	$0	$0	$0
CHASE HATFIELD	VP EXPLORING	2.00	Officer Director	$0	$0	$0
KARL HEMINGER	VP DIST OPER	2.00	Officer Director	$0	$0	$0
PHIL HAVENS	VP PROPERTIE	2.00	Officer Director	$0	$0	$0
JEFFREY ITEN	BOARD MEMBER	2.00	Director	$0	$0	$0
JEFF JUSTUS	BOARD MEMBER	2.00	Director	$0	$0	$0
TOM MASTERSON	COMMISSIONER	2.00	Director	$0	$0	$0
DANIEL MEFFLEY	PAST PRESIDE	2.00	Officer Director	$0	$0	$0
MIKE METZGER	BOARD MEMBER	2.00	Director	$0	$0	$0
CHRISTOPHER MILESKI	BOARD MEMBER	2.00	Director	$0	$0	$0
MARK MILLER	VP STRAGTIC	2.00	Officer Director	$0	$0	$0
CHERYL PARSON	VP MEMBERSHI	2.00	Officer Director	$0	$0	$0
WALT POFFENBAUGH	BOARD MEMBER	2.00	Director	$0	$0	$0
DOUG SAUL	BOARD MEMBER	2.00	Director	$0	$0	$0
CALE SPIELES	BOARD MEMBER	2.00	Director	$0	$0	$0
SHANE STECHSCHULTE	BOARD MEMBER	2.00	Director	$0	$0	$0
MIKE SAXTON	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVID THOMPSON	EXECUTIVE VP	2.00	Officer Director	$0	$0	$0
DAN VENNEKOTTER	BOARD MEMBER	2.00	Director	$0	$0	$0
TINA VERHOFF	BOARD MEMBER	2.00	Director	$0	$0	$0
MICHELLE WAGGONER	BOARD MEMBER	2.00	Director	$0	$0	$0
JEFFREY WHITMAN	LEGAL COUNCI	2.00	Director	$0	$0	$0
MICHAEL YAMMINE	BOARD MEMBER	2.00	Director	$0	$0	$0
MARC KOGAN	SCOUT EXECUT	2.00	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	$531,991	$430,610	$7,141,290	$101,381
2023	$324,003	$682,528	$6,678,170	$-358,525
2022	$323,753	$259,217	$6,353,698	$64,536
2021	$733,567	$2,111,542	$9,556,206	$-1,377,975
2020	$739,430	$408,830	$8,736,364	$330,600
2019	$280,343	$403,053	$7,988,455	$-122,710
2018	$361,875	$391,903	$6,995,997	$-30,028

BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA TRUST FUND