COLUMBIA-MONTOUR COUNCIL INC BOY SCOUTS OF AMERICA (EIN 240795392) - 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

1923

Legal Domicile

Phone

5707842700

Tax Period

2023-01-01 to 2023-12-31

COLUMBIA-MONTOUR COUNCIL INC BOY SCOUTS OF AMERICA, founded in 1923, is a small nonprofit that reported $735K in total revenue in fiscal year 2023. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $671K left a modest 9% surplus.

Mission

PROMOTING SCOUTING OPPORTUNITIES FOR YOUTHS IN THE COLUMBIA AND MONTOUR 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 (2023)

Revenue Breakdown

Contributions & Grants $297,241

Program Service Revenue $243,552

Investment Income $45,707

Other Revenue $148,251

TOTAL REVENUE $734,751

Expense Breakdown

Grants Paid $5,780

Salaries & Benefits $246,264

Fundraising Expenses $17,854

Program Expenses $555,032

Other Expenses $418,760

TOTAL EXPENSES $670,804

Year-over-Year Comparison

	2023	2022	Change
Revenue	$734,751	$554,739	+0.3%
Expenses	$670,804	$742,305	-0.1%
Net Income	$63,947	$-187,566	-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

Volunteers

273

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
JAMES LEASE	COUNCIL PRES	1.00	Officer Director	$0	$0	$0
SEE ATTACHED	BOARD 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	No data	No data	No data	No data
2023	$734,751	$670,804	$1,921,904	$63,947
2022	$554,739	$742,305	$1,886,114	$-187,566
2021	$633,782	$477,739	$2,017,788	$156,043
2020	$448,517	$437,480	$1,883,857	$11,037
2019	$627,494	$578,042	$1,835,169	$49,452
2018	$538,040	$569,118	$1,731,890	$-31,078

COLUMBIA-MONTOUR COUNCIL INC BOY SCOUTS OF AMERICA