BOY SCOUTS 449 BERRY BOY SCOUT RESERVATION INC

EIN: 346536818 501(c)(3)

FINDLAY, OH

Total Revenue
$137,933
Total Expenses
$150,549
Total Assets
$4,014,848
Net Assets
$3,614,848
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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
1929
Legal Domicile
OH
Principal Officer
KARL HEMINGER
Phone
4194224356
Tax Period
2023-01-01 to 2023-12-31

BOY SCOUTS 449 BERRY BOY SCOUT RESERVATION INC, founded in 1929, is a small nonprofit that reported $138K in total revenue in fiscal year 2023. Net assets of $3.6M represent 314 months of operating reserves.

Mission

TO PROVIDE FUNDING TO BLACK SWAMP AREA COUNCIL OF BOY SCOUTS

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $137,933
Other Revenue $0
TOTAL REVENUE $137,933

Expense Breakdown

Grants Paid $128,423
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $128,423
Other Expenses $22,126
TOTAL EXPENSES $150,549

Year-over-Year Comparison

2023 2022 Change
Revenue $137,933 $140,665 0.0%
Expenses $150,549 $457,970 -0.7%
Net Income $-12,616 $-317,305 -1.0%
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

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Governance

Voting Members
21
Independent Members
21
Employees
N/A
Volunteers
N/A

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
5
$0
Total Directors
21
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MATT BLACK BOARD MEMBER N/A
Director
$0 $0 $0
CURT BROOKHART BOARD MEMBER N/A
Director
$0 $0 $0
SHERRI GARNER BRUMBAUGH BOARD MEMBER N/A
Director
$0 $0 $0
CHUCK CLAPPER BOARD MEMBER N/A
Director
$0 $0 $0
ROBERT CUPP BOARD MEMBER N/A
Director
$0 $0 $0
STAN DOTY BOARD MEMBER N/A
Director
$0 $0 $0
PHIL HAVENS BOARD MEMBER N/A
Director
$0 $0 $0
JIM HEDRICK BOARD MEMBER N/A
Director
$0 $0 $0
KARL HEMINGER PRESIDENT N/A
Officer Director
$0 $0 $0
MARC KOGAN SECRETARY N/A
Officer Director
$0 $0 $0
DALE LAWS BOARD MEMBER N/A
Director
$0 $0 $0
CHARLES LYON BOARD MEMBER N/A
Director
$0 $0 $0
DAN MEFFLEY BOARD MEMBER N/A
Director
$0 $0 $0
MARK MILLER VICE PRESIDE N/A
Officer Director
$0 $0 $0
DAN ROMICK BOARD MEMBER N/A
Director
$0 $0 $0
DOUG SAUL BOARD MEMBER N/A
Director
$0 $0 $0
STEVE SCHROEDER TREASURER N/A
Officer Director
$0 $0 $0
DAVE THOMPSON BOARD MEMBER N/A
Director
$0 $0 $0
ZEB WALTERS ASSISTANT TR N/A
Officer Director
$0 $0 $0
JEFF WHITMAN BOARD MEMBER N/A
Director
$0 $0 $0
MIKE YAMMINE BOARD MEMBER N/A
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 $137,933 $150,549 $4,014,848 $-12,616
2022 $140,665 $457,970 $3,586,940 $-317,305
2021 $172,622 $147,102 $4,495,989 $25,520
2020 $138,011 $143,159 $4,066,358 $-5,148
2019 $95,530 $130,444 $3,719,785 $-34,914
2018 $102,510 $180,373 $3,174,151 $-77,863
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