BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA (EIN 341694797) - 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

1991

Legal Domicile

Principal Officer

MARC KOGAN

Phone

4194224356

Tax Period

2023-01-01 to 2023-12-31

BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA, founded in 1991, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2023. Expenses of $2.4M left a modest 9% surplus.

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 (2023)

Revenue Breakdown

Contributions & Grants $1,070,712

Program Service Revenue $538,673

Investment Income $645,036

Other Revenue $336,169

TOTAL REVENUE $2,590,590

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,256,030

Fundraising Expenses $267,947

Program Expenses $2,047,750

Other Expenses $1,107,773

TOTAL EXPENSES $2,363,803

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,590,590	$2,684,175	0.0%
Expenses	$2,363,803	$2,080,311	+0.1%
Net Income	$226,787	$603,864	-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

123

Volunteers

1381

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
MARC KOGAN	EXECUTIVE DI	45.00	Highest	$161,648	$28,536	$190,184
DONALD ALEXANDER	BOARD MEMBER	2.00	Director	$0	$0	$0
KARIM BAROUDI	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
CHUCK CLAPPER	BOARD MEMBER	2.00	Director	$0	$0	$0
PATRICK COWARD	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
BROOK EDWARDS	BOARD MEMBER	2.00	Director	$0	$0	$0
KEITH EIDEN	TREASURER	2.00	Officer 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	BOARD MEMBER	2.00	Director	$0	$0	$0
CHASE HATFILED	VP EXPLORING	2.00	Officer Director	$0	$0	$0
PHIL HAVENS	VP PROPERTIE	2.00	Officer Director	$0	$0	$0
KARL HEMMINGER	VP DIST. OPE	2.00	Officer Director	$0	$0	$0
DAVE HUCKERIEDE	BOARD MEMBER	2.00	Director	$0	$0	$0
JEFFREY ITEN	BOARD MEMBER	2.00	Director	$0	$0	$0
RALPH JUSTUS	BOARD MEMBER	2.00	Director	$0	$0	$0
DALE LAWS	BOARD MEMBER	2.00	Director	$0	$0	$0
JOHN LOVE	BOARD MEMBER	2.00	Director	$0	$0	$0
MATTHEW LUDWIG	BOARD MEMBER	2.00	Director	$0	$0	$0
TOM MASTERSON	ASST COMMISS	2.00	Director	$0	$0	$0
DANIEL MEFFLEY	PAST PRESIDE	2.00	Director	$0	$0	$0
MIKE METZGER	BOARD MEMBER	2.00	Director	$0	$0	$0
MARK MILLER	VP STRATEGIC	2.00	Officer Director	$0	$0	$0
CHRISTOPHER MILESKI	BOARD MEMBER	2.00	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
GRANT RUSSEL	VP ALUMNI	2.00	Officer Director	$0	$0	$0
JUSTIN SCHIEFER	BOARD MEMBER	2.00	Director	$0	$0	$0
SHANE STECHSCHULTE	BOARD MEMBER	2.00	Director	$0	$0	$0
DOUG SAUL	BOARD MEMBER	2.00	Director	$0	$0	$0
MIKE SAXTON	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVID THOMPSON	VP PROGRAM	2.00	Officer Director	$0	$0	$0
TINA VERHOFF	BOARD MEMBER	2.00	Director	$0	$0	$0
DAN VENNEKOTTER	BOARD MEMBER	2.00	Director	$0	$0	$0
MICHELLE WAGGONER	COUNCIL COMM	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

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	$2,590,590	$2,363,803	$6,229,031	$226,787
2022	$2,684,175	$2,080,311	$6,117,622	$603,864
2021	$2,086,714	$1,910,953	$5,472,481	$175,761
2020	$1,646,402	$1,723,169	$5,300,821	$-76,767
2019	$2,246,100	$2,214,633	$5,437,993	$31,467
2018	$2,890,638	$2,215,495	$5,394,461	$675,143

BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA