AMENDED AND RESTATED HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA TRUST FUND (EIN 446008841) - 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

2009

Legal Domicile

Principal Officer

JASON WATTS

Phone

8162347007

Tax Period

2023-01-01 to 2023-12-31

AMENDED AND RESTATED HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA TRUST FUND, founded in 2009, is a community nonprofit in the Youth Development sector that reported $2.2M in total revenue in fiscal year 2023. Revenue fell 49% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $723K, a strong 33% operating margin.

Mission

IT IS THE MISSION OF THE HEART OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA, TO PREPARE THE YOUNG PEOPLE OF EASTERN KANSAS AND WESTERN MISSOURI TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW.

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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 $300,000

Program Service Revenue $0

Investment Income $1,887,098

Other Revenue $0

TOTAL REVENUE $2,187,098

Expense Breakdown

Grants Paid $1,377,000

Salaries & Benefits $78,996

Fundraising Expenses $0

Program Expenses $1,385,516

Other Expenses $8,516

TOTAL EXPENSES $1,464,512

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,187,098	$4,284,067	-0.5%
Expenses	$1,464,512	$5,304,763	-0.7%
Net Income	$722,586	$-1,020,696	-1.7%

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

N/A

Independent Members

N/A

Employees

N/A

Volunteers

6950

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

$316,500

Total Directors

$143,359

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GREGG GIVENS	CHAIRMAN	5.00	Director	$0	$0	$0
SCOTT BOSWELL	COMMITTEE MEMBER	5.00	Director	$0	$0	$0
BRUCE SNYDER	COUNCIL PRESIDENT	5.00	Director	$0	$0	$0
WILLIAM ESRY	COMMITTEE MEMBER	5.00	Director	$0	$0	$0
MIKE CARROLL	CFO	10.00	Director	$0	$0	$143,359
HALEY BOWMAN	DIRECTOR OF DEVELOPMENT	5.00	Director	$0	$0	$0
DENNIS WALSH	COMMITTEE MEMBER	5.00	Director	$0	$0	$0
SHANNON BURNS	COMMITTEE MEMBER	5.00	Director	$0	$0	$0
N/A	TRUSTEE	5.00		$78,996	$0	$78,996
BRICK HUFFMAN	SCOUT EXECUTIVE	10.00	Officer	$0	$14,635	$316,500

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	$2,187,098	$1,464,512	$23,065,627	$722,586
2022	$4,284,067	$5,304,763	$22,343,041	$-1,020,696
2021	$4,180,227	$1,346,423	$23,363,737	$2,833,804
2020	$2,007,109	$1,024,896	$20,529,936	$982,213
2019	$1,325,085	$1,162,964	$19,547,723	$162,121

AMENDED AND RESTATED HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA TRUST FUND