WINNEBAGO COUNCIL BOY SCOUTS OF AMERICA #173 (EIN 420985053) - 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

1971

Legal Domicile

Principal Officer

JAMES R MADISON

Phone

3192342867

Tax Period

2024-01-01 to 2024-12-31

WINNEBAGO COUNCIL BOY SCOUTS OF AMERICA #173, founded in 1971, is a small nonprofit that reported $831K in total revenue in fiscal year 2024. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $795K left a modest 4% surplus.

Mission

PROMOTING THE BOY SCOUTS OF AMERICA PROGRAM IN 17 COUNTIES WITHIN THE STATE OF IOWA.

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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 $252,571

Program Service Revenue $188,365

Investment Income $201,034

Other Revenue $189,475

TOTAL REVENUE $831,445

Expense Breakdown

Grants Paid $0

Salaries & Benefits $413,162

Fundraising Expenses $115,814

Program Expenses $625,216

Other Expenses $382,321

TOTAL EXPENSES $795,483

Year-over-Year Comparison

	2024	2023	Change
Revenue	$831,445	$1,288,557	-0.4%
Expenses	$795,483	$843,319	-0.1%
Net Income	$35,962	$445,238	-0.9%

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

917

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

$127,091

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL FARMER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MARK CURRAN	COMMISSIONER	1.00	Officer Director	$0	$0	$0
TOM HERZMANN	TREASURER	1.00	Officer Director	$0	$0	$0
STEPHEN CARROLL	VP, RISK MANAGEMENT/GOVERN	1.00	Officer Director	$0	$0	$0
CHADD BLANCHARD	VP, PROPERTIES	1.00	Officer Director	$0	$0	$0
JAMES BROCKHOHN	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK BUFFINGTON	BOARD MEMBER	1.00	Director	$0	$0	$0
PERRY BUFFINGTON	BOARD MEMBER	1.00	Director	$0	$0	$0
ALBERT DUROE	BOARD MEMBER	1.00	Director	$0	$0	$0
PAUL EMPIE	BOARD MEMBER	1.00	Director	$0	$0	$0
AARON HOBERT	BOARD MEMBER	1.00	Director	$0	$0	$0
EJ GALLAGHER	BOARD MEMBER	1.00	Director	$0	$0	$0
JEREMY HEYER	DISTRICT CHAIR TWIN RIVERS	1.00	Director	$0	$0	$0
SHERMAN LUNDY	BOARD MEMBER	1.00	Director	$0	$0	$0
WAYNE MAGEE	BOARD MEMBER	1.00	Director	$0	$0	$0
LARRY PUMP	BOARD MEMBER	1.00	Director	$0	$0	$0
DARRIN SIEFKEN	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF MASTIN	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRIS THEIRMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
HEIDI KENKEL	BOARD MEMBER	1.00	Director	$0	$0	$0
RICH ADOLFS	BOARD MEMBER	1.00	Director	$0	$0	$0
DENISE WOOD	DISTRICT COMMISSIONER	1.00	Director	$0	$0	$0
ERIC LOCKE	DISTRICT CHAIR RIVER VALLE	1.00	Director	$0	$0	$0
JAMES R MADISON	SCOUT EXECUTIVE/SECRETARY	40.00	Officer	$113,111	$13,980	$127,091

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	$831,445	$795,483	$3,301,852	$35,962
2023	$1,288,557	$843,319	$3,250,003	$445,238
2022	$709,320	$701,819	$2,636,022	$7,501
2021	$1,128,044	$1,485,558	$3,780,344	$-357,514
2020	$625,934	$680,009	$3,443,737	$-54,075
2019	$898,581	$906,664	$3,493,041	$-8,083
2018	$913,889	$856,650	$3,189,993	$57,239

WINNEBAGO COUNCIL BOY SCOUTS OF AMERICA #173