CORNHUSKER COUNCIL 324 BOY SCOUTS AMERICA INC (EIN 470378985) - 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

1918

Legal Domicile

Principal Officer

JOHN SUMNER

Phone

4024886020

Tax Period

2023-01-01 to 2023-12-31

CORNHUSKER COUNCIL 324 BOY SCOUTS AMERICA INC, founded in 1918, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $1.4M exceeded revenue, resulting in a 25% operating deficit.

Mission

THE MISSION OF THE CORNHUSKER COUNCIL MIRRORS THAT OF THE BOY SCOUTS OF AMERIA: TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND 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 $289,766

Program Service Revenue $422,533

Investment Income $67,053

Other Revenue $330,521

TOTAL REVENUE $1,109,873

Expense Breakdown

Grants Paid $17,656

Salaries & Benefits $621,997

Fundraising Expenses $99,277

Program Expenses $1,162,840

Other Expenses $745,022

TOTAL EXPENSES $1,384,675

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,109,873	$1,736,497	-0.4%
Expenses	$1,384,675	$1,326,372	+0.0%
Net Income	$-274,802	$410,125	-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

Independent Members

Employees

Volunteers

100

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

$125,236

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SUMNER	EXECUTIVE DI	40.00	Officer	$125,236	$0	$125,236
JOHN WOODRICH	PRESIDENT	1.00	Officer Director	$0	$0	$0
KAREN GRIFFIN-SIEBER	COMMISSIONER	1.00	Officer Director	$0	$0	$0
LOGAN OHS	TREASURER	1.00	Officer Director	$0	$0	$0
JOY CITTA	VP - ADMINIS	1.00	Officer Director	$0	$0	$0
JIM SMITH	VP - DEVELOP	1.00	Officer Director	$0	$0	$0
NEAL CLAYBURN	VP - GOVERNA	1.00	Officer Director	$0	$0	$0
JEN GRUBER	VP - MARKETI	1.00	Officer Director	$0	$0	$0
ANGIE RUSHMAN	VP - MEMBERS	1.00	Officer Director	$0	$0	$0
LARRY HOLMES	VP - OPERATI	1.00	Officer Director	$0	$0	$0
CHAD BRASSIL	VP - PROGRAM	1.00	Officer Director	$0	$0	$0
BOB STEPHENS	VP - PROPERT	1.00	Officer Director	$0	$0	$0
MARK COLLINS	VP - RISK MA	1.00	Officer Director	$0	$0	$0
DICK KOEHL	IMMEDIATE PA	1.00	Officer Director	$0	$0	$0
BRUCE ABERNETHY	BOARD	1.00	Director	$0	$0	$0
RICH CLAUSSEN	BOARD	1.00	Director	$0	$0	$0
JIM DAVIDSAVER	BOARD	1.00	Director	$0	$0	$0
DAVID FIELD	ADVISORY	1.00	Director	$0	$0	$0
ANTHONY GOINS	ADVISORY	1.00	Director	$0	$0	$0
BRETT HARRIS	BOARD	1.00	Director	$0	$0	$0
JIM HEDRICK	ADVISORY	1.00	Director	$0	$0	$0
MARK HESSER	ADVISORY	1.00	Director	$0	$0	$0
DYLANN HISER	BOARD	1.00	Director	$0	$0	$0
CHRIS HOVE	BOARD	1.00	Director	$0	$0	$0
DOUG LIENEMANN	BOARD	1.00	Director	$0	$0	$0
DOUG MCDANIEL	ADVISORY	1.00	Director	$0	$0	$0
MIKE MUNRO	BOARD	1.00	Director	$0	$0	$0
SCOTT NELSON	BOARD	1.00	Director	$0	$0	$0
JEFF NOORDHOEK	ADVISORY	1.00	Director	$0	$0	$0
KEVIN POTTER	BOARD	1.00	Director	$0	$0	$0
FRED RICKERS	ADVISORY	1.00	Director	$0	$0	$0
JULIE ROBINSON	BOARD	1.00	Director	$0	$0	$0
JOHN SALISTEAN	BOARD	1.00	Director	$0	$0	$0
LEROY SIEVERS	BOARD	1.00	Director	$0	$0	$0
MARK STEPHENS	BOARD	1.00	Director	$0	$0	$0
BRYAN TUMA	BOARD	1.00	Director	$0	$0	$0
RUSS VOTAVA	BOARD	1.00	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
2024	No data	No data	No data	No data
2023	$1,109,873	$1,384,675	$4,009,014	$-274,802
2022	$1,736,497	$1,326,372	$4,336,325	$410,125
2020	$939,925	$1,323,329	$4,310,372	$-383,404
2019	$1,343,524	$1,569,182	$4,536,498	$-225,658
2018	$1,387,842	$1,661,706	$4,649,773	$-273,864

CORNHUSKER COUNCIL 324 BOY SCOUTS AMERICA INC