LINCOLN HERITAGE COUNCIL OF BOY SCOUTS OF AMERICA INC (EIN 610445839) - 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

1980

Legal Domicile

Principal Officer

JASON PIERCE

Phone

5023612624

Tax Period

2024-01-01 to 2024-12-31

LINCOLN HERITAGE COUNCIL OF BOY SCOUTS OF AMERICA INC, founded in 1980, is a community nonprofit that reported $4.7M in total revenue in fiscal year 2024. Revenue fell 49% from the prior year — a significant decline worth monitoring. Expenses of $5.6M exceeded revenue, resulting in a 20% operating deficit.

Mission

PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES

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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 $1,774,727

Program Service Revenue $1,249,938

Investment Income $770,210

Other Revenue $896,268

TOTAL REVENUE $4,691,143

Expense Breakdown

Grants Paid $44,296

Salaries & Benefits $2,506,131

Fundraising Expenses $518,784

Program Expenses $4,653,823

Other Expenses $3,056,693

TOTAL EXPENSES $5,607,120

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,691,143	$9,223,008	-0.5%
Expenses	$5,607,120	$5,310,710	+0.1%
Net Income	$-915,977	$3,912,298	-1.2%

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

145

Volunteers

3187

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

$453,306

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON PIERCE	CEO	40.00	Officer	$253,998	$45,082	$299,080
DAVID SIKES	COO	40.00	Officer	$127,656	$26,570	$154,226
JAMES M ROGERS	CHAIR	0.50	Officer Director	$0	$0	$0
STEVE DOBLER	TREASURER	0.50	Officer Director	$0	$0	$0
MARK ASHBURN	BOARD MEMBER	0.50	Director	$0	$0	$0
BENTLEY BADGETT	BOARD MEMBER	0.50	Director	$0	$0	$0
RONALD F BARNES	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN MACFERRAN BARR	BOARD MEMBER	0.50	Director	$0	$0	$0
BILL BARRON	BOARD MEMBER	0.50	Director	$0	$0	$0
STEVE BAYS	BOARD MEMBER	0.50	Director	$0	$0	$0
MIKE BERGER	BOARD MEMBER	0.50	Director	$0	$0	$0
WILLIAM BLACK	BOARD MEMBER	0.50	Director	$0	$0	$0
NEVILLE BLAKEMORE	BOARD MEMBER	0.50	Director	$0	$0	$0
BRIAN BODENHAMER	BOARD MEMBER	0.50	Director	$0	$0	$0
CHRIS BOTTORFF	BOARD MEMBER	0.50	Director	$0	$0	$0
RENE BROWN	BOARD MEMBER	0.50	Director	$0	$0	$0
JEFF CALABRESE	BOARD MEMBER	0.50	Director	$0	$0	$0
TIFFANY CARDWELL	BOARD MEMBER	0.50	Director	$0	$0	$0
STEVE CHINO	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN R COMBS	BOARD MEMBER	0.50	Director	$0	$0	$0
AL CORNISH	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN ROBERT CURTIN	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID DAUNHAUER	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID DERRICK	BOARD MEMBER	0.50	Director	$0	$0	$0
KEVIN B ETTER	BOARD MEMBER	0.50	Director	$0	$0	$0
THOMAS C FENTON	BOARD MEMBER	0.50	Director	$0	$0	$0
STUART FERGUSON	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN L FISCHER	BOARD MEMBER	0.50	Director	$0	$0	$0
THOMAS FORSHA	BOARD MEMBER	0.50	Director	$0	$0	$0
JOSEPH FRANKLIN	BOARD MEMBER	0.50	Director	$0	$0	$0
PAUL C FREDERICK SR	BOARD MEMBER	0.50	Director	$0	$0	$0
AARON GAROFOLA	BOARD MEMBER	0.50	Director	$0	$0	$0
HOWARD LYNN GRANGER	BOARD MEMBER	0.50	Director	$0	$0	$0
GEORGE GREEN	BOARD MEMBER	0.50	Director	$0	$0	$0
CHIP HANCOCK	BOARD MEMBER	0.50	Director	$0	$0	$0
FRANK PATRICK HARGADON	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN HARRISON	BOARD MEMBER	0.50	Director	$0	$0	$0
ROBERT HAUSLADEN	BOARD MEMBER	0.50	Director	$0	$0	$0
DREW HENZEL	BOARD MEMBER	0.50	Director	$0	$0	$0
CARL G HERDE	BOARD MEMBER	0.50	Director	$0	$0	$0
JAMES A HILLEBRAND	BOARD MEMBER	0.50	Director	$0	$0	$0
ANDREW HOLDEN	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID HUFF	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID JAMES	BOARD MEMBER	0.50	Director	$0	$0	$0
JEFFREY SCOTT JENNINGS	BOARD MEMBER	0.50	Director	$0	$0	$0
JEFF KESSLER	BOARD MEMBER	0.50	Director	$0	$0	$0
BOB KLEEHAMER	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID KNOCHE	BOARD MEMBER	0.50	Director	$0	$0	$0
PAUL LOXLEY	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID L MCARTHUR	BOARD MEMBER	0.50	Director	$0	$0	$0
JIM MCARTHUR	BOARD MEMBER	0.50	Director	$0	$0	$0
TOM F MCGUIRE	BOARD MEMBER	0.50	Director	$0	$0	$0
JEFFREY MERMAN	BOARD MEMBER	0.50	Director	$0	$0	$0
AARON MILLER	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID LEON MOONEYHAN	BOARD MEMBER	0.50	Director	$0	$0	$0
LARRY MYERS	BOARD MEMBER	0.50	Director	$0	$0	$0
JULIE ONNEMBO	BOARD MEMBER	0.50	Director	$0	$0	$0
SARAH PROVANCHER	BOARD MEMBER	0.50	Director	$0	$0	$0
ELIZABETH REEDY	BOARD MEMBER	0.50	Director	$0	$0	$0
JOHN RIBAR	BOARD MEMBER	0.50	Director	$0	$0	$0
MATT RICKETTS	BOARD MEMBER	0.50	Director	$0	$0	$0
A TONII RIZZO	BOARD MEMBER	0.50	Director	$0	$0	$0
GREGORY SARTOR	BOARD MEMBER	0.50	Director	$0	$0	$0
CHARLES W SCHNATTER	BOARD MEMBER	0.50	Director	$0	$0	$0
GREGORY S SCHREACKE	BOARD MEMBER	0.50	Director	$0	$0	$0
BONNIE SCHROCK	BOARD MEMBER	0.50	Director	$0	$0	$0
FLETCHER SCHROCK	BOARD MEMBER	0.50	Director	$0	$0	$0
WILFRED E SIEG JR	BOARD MEMBER	0.50	Director	$0	$0	$0
ROBERT S SILVERTHORN JR	BOARD MEMBER	0.50	Director	$0	$0	$0
DONALD H SLONE	BOARD MEMBER	0.50	Director	$0	$0	$0
MISSY STOBER	BOARD MEMBER	0.50	Director	$0	$0	$0
LOUIS STRAUB	BOARD MEMBER	0.50	Director	$0	$0	$0
DAN STURTZEL	BOARD MEMBER	0.50	Director	$0	$0	$0
RICHARD S SWOPE	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID TANDY	BOARD MEMBER	0.50	Director	$0	$0	$0
HOWARD RICKY TATUM	BOARD MEMBER	0.50	Director	$0	$0	$0
CARL M THOMAS	BOARD MEMBER	0.50	Director	$0	$0	$0
TERRY W TYLER	BOARD MEMBER	0.50	Director	$0	$0	$0
MARK F WHEELER	BOARD MEMBER	0.50	Director	$0	$0	$0
DALE WOODS	BOARD MEMBER	0.50	Director	$0	$0	$0
JERRY ZIMMERER	BOARD MEMBER	0.50	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	$4,691,143	$5,607,120	$31,530,061	$-915,977
2023	$9,223,008	$5,310,710	$32,197,942	$3,912,298
2022	$4,254,906	$4,747,406	$26,379,241	$-492,500
2021	$6,042,111	$4,369,431	$32,569,329	$1,672,680
2020	$3,602,307	$4,013,668	$29,967,717	$-411,361
2019	$4,854,300	$4,908,834	$29,985,820	$-54,534
2018	$4,970,242	$5,168,631	$28,512,774	$-198,389

LINCOLN HERITAGE COUNCIL OF BOY SCOUTS OF AMERICA INC