BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL (EIN 610444653) - 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

1921

Legal Domicile

Principal Officer

JESSICA MOSES

Phone

8592317811

Tax Period

2024-01-01 to 2024-12-31

BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL, founded in 1921, is a small nonprofit in the Youth Development sector that reported $826K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $1.1M exceeded revenue, resulting in a 31% operating deficit.

Mission

THE MISSION OF THE 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 $507,867

Program Service Revenue $194,658

Investment Income $0

Other Revenue $123,971

TOTAL REVENUE $826,496

Expense Breakdown

Grants Paid $16,818

Salaries & Benefits $494,896

Fundraising Expenses $61,045

Program Expenses $924,047

Other Expenses $567,428

TOTAL EXPENSES $1,079,142

Year-over-Year Comparison

	2024	2023	Change
Revenue	$826,496	$1,023,999	-0.2%
Expenses	$1,079,142	$1,196,066	-0.1%
Net Income	$-252,646	$-172,067	+0.5%

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

1300

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

$74,395

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN WATTS	VP OF PROPERTIES	1.00	Officer Director	$0	$0	$0
JOHN BAYES	VP OF PROGRAMS	1.00	Officer Director	$0	$0	$0
LOUIS BUZZ CARMICHAEL	VP OF ENDOWMENT	1.00	Officer Director	$0	$0	$0
DUANE NORRIS	VP OF DISTRICT OPERATIONS	1.00	Officer Director	$0	$0	$0
TIM BROWN	VP OF ALUMNI RELATIONS	1.00	Officer Director	$0	$0	$0
ERNIE SAMMONS	VP OF ADMINISTRATION	1.00	Officer Director	$0	$0	$0
MIKEY DAWSON	VENTURING YOUTH PRESIDENT	1.00	Officer Director	$0	$0	$0
MIKE DELZOTTI	PRESIDENT/CEO	1.00	Officer Director	$0	$0	$0
PETE DOANE	OA LODGE CHIEF	1.00	Officer Director	$0	$0	$0
ALLEN NORVELL	COUNCIL TREASURER	1.00	Officer Director	$0	$0	$0
WILLIAM GREISNER	COUNCIL PRESIDENT	1.00	Officer Director	$0	$0	$0
DAN MILLER	COUNCIL PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
ALEX WALDROP	COUNCIL IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
BILL BEACH	COUNCIL COMMISSIONER	1.00	Officer Director	$0	$0	$0
WHITNEY DUNLAP III	BOARD MEMBER	0.50	Director	$0	$0	$0
BRANDT WELCH	BOARD MEMBER	0.50	Director	$0	$0	$0
STEVEN GODDARD	BOARD MEMBER	0.50	Director	$0	$0	$0
SAM MARS	BOARD MEMBER	0.50	Director	$0	$0	$0
RUSS TUCKER	BOARD MEMBER	0.50	Director	$0	$0	$0
BOB QUICK	BOARD MEMBER	0.50	Director	$0	$0	$0
ROGER BAIRD	BOARD MEMBER	0.50	Director	$0	$0	$0
PHIL BLANKENSHIP	BOARD MEMBER	0.50	Director	$0	$0	$0
JAMES GLASS	BOARD MEMBER	0.50	Director	$0	$0	$0
CHRIS CAMPBELL	BOARD MEMBER	0.50	Director	$0	$0	$0
LARRY LOWE	BOARD MEMBER	0.50	Director	$0	$0	$0
KIRBY SMITH	BOARD MEMBER	0.50	Director	$0	$0	$0
ADAM HOLT	BOARD MEMBER	0.50	Director	$0	$0	$0
JAN EGGUM	BOARD MEMBER	0.50	Director	$0	$0	$0
KEN STURGILL	BOARD MEMBER	0.50	Director	$0	$0	$0
DR ROBERT DRAKE	BOARD MEMBER	0.50	Director	$0	$0	$0
ANTHONY KENNEY	BOARD MEMBER	0.50	Director	$0	$0	$0
GREG CHASE	BOARD MEMBER	0.50	Director	$0	$0	$0
CHARLES GORTON	BOARD MEMBER	0.50	Director	$0	$0	$0
CLAUDETTE WATTS	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID JONES	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID MADISON	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID MOSS	BOARD MEMBER	0.50	Director	$0	$0	$0
DUSTIN HOWARD	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID HOWARD	BOARD MEMBER	0.50	Director	$0	$0	$0
STEVE GARLAND	BOARD MEMBER	0.50	Director	$0	$0	$0
JESSICA MOSES	INTERM SCOUT EXECUTIVE	40.00	Officer	$74,395	$0	$74,395

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
2024	$826,496	$1,079,142	$2,076,425	$-252,646
2023	$1,023,999	$1,179,169	$2,397,831	$-155,170
2023	$1,023,999	$1,196,066	$2,380,934	$-172,067
2022	$1,012,617	$1,099,449	$2,238,053	$-86,832
2021	$1,344,541	$1,307,708	$2,428,278	$36,833
2020	$985,511	$1,194,364	$2,326,407	$-208,853
2019	$1,296,706	$1,524,521	$2,596,343	$-227,815
2018	$1,306,114	$1,550,152	$2,743,732	$-244,038

BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL