OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE (EIN 376696029) - 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

2019

Legal Domicile

Principal Officer

FIVE POINTS BANK

Phone

3083823717

Tax Period

2024-01-01 to 2024-12-31

OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE, founded in 2019, is a small nonprofit that reported $881K in total revenue in fiscal year 2024. Revenue fell 60% from the prior year — a significant decline worth monitoring. Expenses of $3.9M exceeded revenue, resulting in a 340% operating deficit.

Mission

PROVIDED SUPPORT TO THE PROGRAMS OF OVERLAND TRAILS COUNCIL NO. 322, B.S.A, WHOSE MISSION IS TO PROMOTE THE ABILITY OF BOYS AND 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA (ALSO SEE SCHEDULE O).

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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 $1,056

Program Service Revenue $0

Investment Income $880,073

Other Revenue $0

TOTAL REVENUE $881,129

Expense Breakdown

Grants Paid $3,852,059

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,852,059

Other Expenses $22,423

TOTAL EXPENSES $3,874,482

Year-over-Year Comparison

	2024	2023	Change
Revenue	$881,129	$2,192,707	-0.6%
Expenses	$3,874,482	$78,107	+48.6%
Net Income	$-2,993,353	$2,114,600	-2.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIM JACOBI	BOARD MEMBER	1.00	Officer Director	$0	$0	$0
RON VODEROHE	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID L PLOND	SCOUT EXECUTIVE	3.00	Officer Director	$0	$0	$0
MIKE TYE	LEGAL COUNSEL	3.00	Officer Director	$0	$0	$0
MARK MOWRY	BOARD MEMBER	1.00	Director	$0	$0	$0
KEITH BRUS	BOARD MEMBER	1.00	Director	$0	$0	$0
JOSH SIKES	BOARD MEMBER	1.00	Director	$0	$0	$0
CAROL ALPSTEG	BOARD MEMBER	1.00	Director	$0	$0	$0
SHARON OBASSI	BOARD MEMBER	1.00	Director	$0	$0	$0
AARON SCHARDT	BOARD MEMBER	1.00	Director	$0	$0	$0
ORIN CLINGER	BOARD MEMBER	1.00	Director	$0	$0	$0
JOSEPH W COOK	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT DARVEAU	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM G GRAVES	BOARD MEMBER	1.00	Director	$0	$0	$0
ART KOBET	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL V KLEPPINGER	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE LAWSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
DENNIS MCCARTY	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID BRANDT	BOARD MEMBER	1.00	Director	$0	$0	$0
TIM MAYFIELD	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD K RABE	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS W II TYE	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID LINDLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
TYSON COBLE	TREASURER	3.00	Officer Director	$0	$0	$0
BETTY VAN BOENING	BOARD MEMBER	1.00	Director	$0	$0	$0
LEON BROOKS	BOARD MEMBER	1.00	Director	$0	$0	$0
STAN CLOUSE	BOARD MEMBER	1.00	Director	$0	$0	$0
RICH HALLORAN	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN HOGGATT	BOARD MEMBER	1.00	Director	$0	$0	$0
KENNY MORRIS	BOARD MEMBER	1.00	Director	$0	$0	$0
LLOYD BROWN	BOARD MEMBER	1.00	Director	$0	$0	$0
HARVEY FREETLY	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN GUETHLEIN	COMMISSIONER	3.00	Officer Director	$0	$0	$0
N/A	TRUSTEE	5.00		$19,495	$0	$19,495

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	$881,129	$3,874,482	No data	$-2,993,353
2023	$2,192,707	$78,107	$3,463,963	$2,114,600
2022	$67,738	$286,489	$1,259,079	$-218,751
2021	$139,186	$78,041	$1,665,730	$61,145
2020	$35,510	$262,285	$1,493,759	$-226,775
2019	$30,243	$72,469	$1,605,243	$-42,226

OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE