BOY SCOUT CAMP TRUST CREATED UNDER THE WILL OF LEWIS E PHILLIPS (EIN 391330762) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

MARYJO COHEN

Phone

7158392139

Tax Period

2024-10-01 to 2025-09-30

BOY SCOUT CAMP TRUST CREATED UNDER THE WILL OF LEWIS E PHILLIPS, founded in 1979, is a small nonprofit that reported $245K in total revenue in fiscal year 2024. Revenue fell 55% from the prior year — a significant decline worth monitoring. Expenses of $491K exceeded revenue, resulting in a 100% operating deficit.

Mission

MAINTENANCE AND CAPITAL EXPENDITURES FOR THE BOY SCOUT CAMP OPERATED BY BOY SCOUTS OF AMERICA CHIPPEWA VALLEY COUNCIL

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $244,983

Other Revenue $0

TOTAL REVENUE $244,983

Expense Breakdown

Grants Paid $488,206

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $488,206

Other Expenses $2,442

TOTAL EXPENSES $490,648

Year-over-Year Comparison

	2024	2023	Change
Revenue	$244,983	$545,304	-0.6%
Expenses	$490,648	$385,950	+0.3%
Net Income	$-245,665	$159,354	-2.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
MARYJO COHEN	TRUSTEE	0.50	Director	$0	$0	$0
JEFFREY LEVY	TRUSTEE	0.50	Director	$0	$0	$0
TIMOTHY OLSON	TRUSTEE	0.50	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
2025	$244,983	$490,648	$4,200,629	$-245,665
2024	$545,304	$385,950	$4,446,294	$159,354
2023	$454,838	$327,322	$4,286,940	$127,516
2022	$385,895	$444,708	$4,159,424	$-58,813
2021	$513,610	$432,979	$4,218,237	$80,631
2020	$522,478	$473,520	$4,137,606	$48,958

BOY SCOUT CAMP TRUST CREATED UNDER THE WILL OF LEWIS E PHILLIPS