NORTHERN LIGHTS COUNCIL OF THE BOY… - Form 990 Financial Data

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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

1974

Legal Domicile

Principal Officer

BRADLEY OLSON

Phone

7012935011

Tax Period

2024-01-01 to 2024-12-31

NORTHERN LIGHTS COUNCIL OF THE BOY SCOUTS OF AMERICA INC, founded in 1974, is a community nonprofit that reported $3.1M in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $3.5M exceeded revenue, resulting in a 12% operating deficit.

Mission

THE COUNCIL SERVES OTHERS AND IN OTHER WAYS, INSTILLS VALUES IN YOUNG PEOPLE THAT BETTER PREPARES YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING THE VALUES OF THE SCOUT OATH AND LAW.

Program Service Accomplishments

Program 1

Expenses: $2,286,341 Revenue: $621,950

THE NORTHERN LIGHTS COUNCIL, BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY...

THE NORTHERN LIGHTS COUNCIL, BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING, LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE; CUB SCOUTS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH THE FIFTH GRADE, SCOUTS BSA FOR YOUNG MEN AND WOMEN 14 THROUGH 17 YEARS OF AGE, AND VENTURING FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE NORTHERN LIGHTS COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL ORGANIZED FAMILY CAMPS, CAMPOREES, SUMMER CAMPS, NATIONAL JAMBOREES AND HIGH ADVENTURE CAMPING. A SECOND METHOD FOR ACHIEVING THE MISSION IS THROUGH THE AWARDS AND RECOGNITION YOUTH RECEIVE FROM ACHIEVEMENT OF SKILLS, PARTICIPATION IN ACTIVITIES, COMMUNITY SERVICE AND ADVANCEMENT WITHIN THE VARIOUS PROGRAMS.OUR COUNCIL PROVIDES SERVICE TO 78 COUNTIES IN 4 STATES. CURRENTLY WE HAVE 4,817 YOUTH MEMBERS AND 1,747 ADULT VOLUNTEER LEADERS IN OUR COUNCIL. OVER 5,500 YOUTH WERE SERVED THROUGHOUT 2024. ANY YOUTH OR LEADER IS ELIGIBLE TO JOIN THE SCOUTING PROGRAM IF THEY ARE WILLING TO SUBSCRIBE TO THE BSA'S DECLARATION OF RELIGIOUS PRINCIPLE, THE POLICIES AND BYLAWS OF THE BOY SCOUTS, AND THE AGE/GRADE JOINING REQUIREMENTS.

Program 2

Expenses: $842,034 Revenue: $229,057

CAMP OPERATIONS - CAMPS ARE USED BY SCOUTS AND ADULT VOLUNTEERS FOR OUTDOOR CAMPING ACTIVITIES, TRAINING COURSES, CONFERENCES, AND MEETINGS. CAMP IS OUR OUTDOOR CLASSROOM TO TEACH SKILLS, BUILD...

CAMP OPERATIONS - CAMPS ARE USED BY SCOUTS AND ADULT VOLUNTEERS FOR OUTDOOR CAMPING ACTIVITIES, TRAINING COURSES, CONFERENCES, AND MEETINGS. CAMP IS OUR OUTDOOR CLASSROOM TO TEACH SKILLS, BUILD CHARACTER, PROMOTE GOOD CITIZENSHIP, AND EARN MERIT BADGES BASED ON LIFE LESSONS, SKILLS, HOBBIES AND OCCUPATIONS.

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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 $1,035,809

Program Service Revenue $891,978

Investment Income $300,037

Other Revenue $863,099

TOTAL REVENUE $3,090,923

Expense Breakdown

Grants Paid $52,734

Salaries & Benefits $1,707,989

Fundraising Expenses $170,981

Program Expenses $3,128,375

Other Expenses $1,713,871

TOTAL EXPENSES $3,474,594

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,090,923	$4,128,334	-0.3%
Expenses	$3,474,594	$3,266,792	+0.1%
Net Income	$-383,671	$861,542	-1.4%

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

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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

1531

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

$164,038

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS JEFFERSON	DIRECTOR (UNTIL MARCH)	1.00	Director	$0	$0	$0
JONATHAN ROSENTHAL	DISTRICT CHAIRMAN (UNTIL MARCH)	1.00	Director	$0	$0	$0
JAY FEIL	DIRECTOR (UNTIL MARCH)	1.00	Director	$0	$0	$0
KENT REIERSON	DIRECTOR (UNTIL MARCH)	1.00	Director	$0	$0	$0
TIM TELLO	COUNCIL PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN HUETTL	COUNCIL TREASURER	1.00	Officer Director	$0	$0	$0
STEVE SHARK	VICE PRESIDENT MARKETING	1.00	Officer Director	$0	$0	$0
KEVIN JORDRE	ASSISTANT TREASURER	1.00	Officer Director	$0	$0	$0
DOUG RESTEMAYER	VICE PRESIDENT FUND DEVELO	1.00	Officer Director	$0	$0	$0
BRADLEY A BALLWEBER	VICE PRESIDENT ADMINISTRAT	1.00	Officer Director	$0	$0	$0
MICHAEL BRIGGS	VICE PRESIDENT MEMBERSHIP	1.00	Officer Director	$0	$0	$0
SHAWN JOHNSTON	VICE PRESIDENT AT LARGE	1.00	Officer Director	$0	$0	$0
DAVID SPRYNCZYNATYK	VICE PRESIDENT AT LARGE	1.00	Officer Director	$0	$0	$0
TIM SAYLER	VICE PRESIDENT ENDOWMENT	1.00	Officer Director	$0	$0	$0
DAVID JOHNSON	VICE PRESIDENT PROGRAM	1.00	Officer Director	$0	$0	$0
LELAND TONG	VICE PRESIDENT DISTRICT OP	1.00	Officer Director	$0	$0	$0
JIM BLOTSKY	VP PRESIDENT-ELECT	1.00	Officer Director	$0	$0	$0
JOHN BOULGER	LEGAL COUNSEL	1.00	Officer Director	$0	$0	$0
JEREMY BERGER	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
MIKE DUNN	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
DAVID BEITO	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
JENNIFER HOFFARTH	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
DAVID KENT	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
JOEL VETTEL	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
SCOTT ZAINHOFSKY	DISTRICT CHAIRMAN	1.00	Director	$0	$0	$0
CAMERON CARLSON	DIRECTOR	1.00	Director	$0	$0	$0
JULIE LAWYER	DIRECTOR	1.00	Director	$0	$0	$0
AL DOHRMANN	DIRECTOR	1.00	Director	$0	$0	$0
RALPH J LLEWELLYN	DIRECTOR	1.00	Director	$0	$0	$0
RYAN EAGLE	DIRECTOR	1.00	Director	$0	$0	$0
MARK MALMBERG	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD ESPELAND	DIRECTOR	1.00	Director	$0	$0	$0
LARRY MASLOWSKI	DIRECTOR	1.00	Director	$0	$0	$0
KATHRYN HINDS	DIRECTOR	1.00	Director	$0	$0	$0
LISA MEIER	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD P OLSON	DIRECTOR	1.00	Director	$0	$0	$0
HON STEVE GANDER	DIRECTOR	1.00	Director	$0	$0	$0
DALE SANDSTROM	DIRECTOR	1.00	Director	$0	$0	$0
HON JON JENSEN	DIRECTOR	1.00	Director	$0	$0	$0
MIKE LEPINE	DIRECTOR	1.00	Director	$0	$0	$0
TODD MEDD	DIRECTOR	1.00	Director	$0	$0	$0
STEVE SMITH	DIRECTOR	1.00	Director	$0	$0	$0
NICHOLAS PAULSEN	DIRECTOR	1.00	Director	$0	$0	$0
BARRY WILFAHRT	DIRECTOR	1.00	Director	$0	$0	$0
PAT DARRAS	DIRECTOR	1.00	Director	$0	$0	$0
TAMIE SCHMIDT	DIRECTOR	1.00	Director	$0	$0	$0
RONALD SCHNEIDER	DIRECTOR	1.00	Director	$0	$0	$0
TODD SIMISON	DIRECTOR	1.00	Director	$0	$0	$0
HON DANIEL S EL-DWEEK	DIRECTOR (FROM MARCH)	1.00	Director	$0	$0	$0
THOMAS HENDERSON	DIRECTOR (FROM MARCH)	1.00	Director	$0	$0	$0
JOAN MCCUSKER	DIRECTOR (UNTIL MARCH)	1.00	Director	$0	$0	$0
CHRISTOPHER VAN GELS	DIRECTOR (FROM MARCH)	1.00	Director	$0	$0	$0
BRADLEY OLSON	SCOUT EXECUTIVE/CEO - NONV	50.00	Officer	$84,375	$10,075	$94,450
RICHARD MCCARTNEY	SCOUT EXECUTIVE/CEO - NONV	50.00	Officer	$63,500	$6,088	$69,588

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	$3,090,923	$3,474,594	$15,254,835	$-383,671
2023	$4,128,334	$3,266,792	$15,658,221	$861,542
2022	$3,047,390	$2,948,912	$14,904,680	$98,478
2021	$3,684,279	$2,887,180	$17,436,935	$797,099
2020	$3,415,930	$3,159,664	$16,534,646	$256,266
2019	$4,045,987	$3,231,396	$16,035,821	$814,591
2018	$3,368,671	$3,239,014	$15,752,552	$129,657

NORTHERN LIGHTS COUNCIL OF THE BOY SCOUTS OF AMERICA INC