Boy Scouts of America Council 192 Coronado Area (EIN 480545921) - 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

1938

Legal Domicile

Principal Officer

Kyle Smith

Phone

7858274461

Tax Period

2024-01-01 to 2024-12-31

Boy Scouts of America Council 192 Coronado Area, founded in 1938, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Expenses of $1.6M exceeded revenue, resulting in a 42% operating deficit.

Mission

The mission of the Coronado Area Council, Boy Scouts of America is 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 (2024)

Revenue Breakdown

Contributions & Grants $736,413

Program Service Revenue $261,643

Investment Income $14,902

Other Revenue $118,899

TOTAL REVENUE $1,131,857

Expense Breakdown

Grants Paid $25,083

Salaries & Benefits $834,318

Fundraising Expenses $213,443

Program Expenses $1,199,793

Other Expenses $743,204

TOTAL EXPENSES $1,602,605

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,131,857	$1,126,383	+0.0%
Expenses	$1,602,605	$1,484,822	+0.1%
Net Income	$-470,748	$-358,439	+0.3%

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

757

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

$121,538

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mark Herpich	President	3.00	Officer Director	$0	$0	$0
Jerry Eaton	Commissioner	3.00	Officer Director	$0	$0	$0
Bob Hamman	Past President	3.00	Officer Director	$0	$0	$0
Eric Williams	Treasurer	3.00	Officer Director	$0	$0	$0
John Foster	Vice President	3.00	Officer Director	$0	$0	$0
Ed Chandler	Vice President	3.00	Officer Director	$0	$0	$0
Robert Copple	Vice President	3.00	Officer Director	$0	$0	$0
Paul Adams	Vice President	3.00	Officer Director	$0	$0	$0
Dakota Coomes	Legal Counsel	3.00	Officer Director	$0	$0	$0
Aaron Cunningham	Member at Large	1.00	Director	$0	$0	$0
Charles Peckham	Member at Large	1.00	Director	$0	$0	$0
Dale Heuszel	Member at Large	1.00	Director	$0	$0	$0
Dana Cunningham	Member at Large	1.00	Director	$0	$0	$0
Dave Tangeman	Member at Large	1.00	Director	$0	$0	$0
Frieda Mai Weis	Member at Large	1.00	Director	$0	$0	$0
George Wyatt	Member at Large	1.00	Director	$0	$0	$0
James Walker	Member at Large	1.00	Director	$0	$0	$0
Janet Hanson	Member at Large	1.00	Director	$0	$0	$0
Jim Gardner	Member at Large	1.00	Director	$0	$0	$0
Jon Cranmer	Member at Large	1.00	Director	$0	$0	$0
Kevin Gwinner	Member at Large	1.00	Director	$0	$0	$0
Kim Whetzel	Member at Large	1.00	Director	$0	$0	$0
Linda Weis	Member at Large	1.00	Director	$0	$0	$0
Mark Bell	Member at Large	1.00	Director	$0	$0	$0
Mike Dodson	Member at Large	1.00	Director	$0	$0	$0
Roger Schneider	Member at Large	1.00	Director	$0	$0	$0
Shellee Callahan	Member at Large	1.00	Director	$0	$0	$0
Thomas Roberts	Member at Large	1.00	Director	$0	$0	$0
Tom Neill	Member at Large	1.00	Director	$0	$0	$0
Kyle Smith	Scout Executive	40.00	Officer	$114,395	$7,143	$121,538

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	$1,131,857	$1,602,605	$5,386,086	$-470,748
2023	$1,126,383	$1,484,822	$5,364,875	$-358,439
2022	$1,238,352	$2,255,364	$5,606,302	$-1,017,012
2021	$1,020,167	$1,169,437	$6,128,962	$-149,270
2020	$753,052	$1,101,614	$6,102,394	$-348,562
2019	$1,320,679	$1,302,686	$6,034,175	$17,993
2018	$1,171,110	$1,342,943	$5,667,881	$-171,833

Boy Scouts of America Council 192 Coronado Area