CHEROKEE AREA COUNCIL INCORPORATED BOY SCOUTS OF AMERICA (EIN 620475671) - 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

1910

Legal Domicile

Principal Officer

GARNETT DECOSIMO

Phone

4238928323

Tax Period

2024-01-01 to 2024-12-31

CHEROKEE AREA COUNCIL INCORPORATED BOY SCOUTS OF AMERICA, founded in 1910, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $1.3M exceeded revenue, resulting in a 25% operating deficit.

Mission

CHARACTER DEVELOPMENT

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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 $429,518

Program Service Revenue $364,638

Investment Income $68,776

Other Revenue $145,670

TOTAL REVENUE $1,008,602

Expense Breakdown

Grants Paid $8,632

Salaries & Benefits $618,417

Fundraising Expenses $74,580

Program Expenses $1,001,116

Other Expenses $634,365

TOTAL EXPENSES $1,261,414

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,008,602	$1,204,791	-0.2%
Expenses	$1,261,414	$1,358,643	-0.1%
Net Income	$-252,812	$-153,852	+0.6%

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

814

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

$127,981

Total Directors

$127,981

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ADAM BUDDENBOHM	BOARD MEMBER	1.00	Director	$0	$0	$0
JARED PICKENS	SCOUT EXECUTIVE/CEO	45.00	Officer Director	$103,083	$24,898	$127,981
BOOK MCCRAY	BOARD MEMBER	1.00	Director	$0	$0	$0
JIM VAUGHN	CHAIRMAN	5.00	Officer Director	$0	$0	$0
JOHN COOLIDGE	BOARD MEMBER	1.00	Director	$0	$0	$0
BRUCE TIDWELL	BOARD MEMBER	1.00	Director	$0	$0	$0
JONATHAN TURNER	COUNCIL PRESIDENT	5.00	Officer Director	$0	$0	$0
ART WASHBURN	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID CHAFFIN	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL FISHER	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK CALDWELL	BOARD MEMBER	1.00	Director	$0	$0	$0
WILL CLEGG	BOARD MEMBER	1.00	Director	$0	$0	$0
MITCH CARTER	LEGAL COUNSEL	5.00	Officer Director	$0	$0	$0
PAUL JACOBS	VP - PLANNED GIVING	5.00	Officer Director	$0	$0	$0
JEROME HALBERT	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIC BUCHANAN	BOARD MEMBER	1.00	Director	$0	$0	$0
DOROTHY GRISHAM	BOARD MEMBER	1.00	Director	$0	$0	$0
DON ROBINSON	VP - SAFE SCOUTING	5.00	Officer Director	$0	$0	$0
JIM DAUGHDRILL	BOARD MEMBER	1.00	Director	$0	$0	$0
ALLISON DAVIS	BOARD MEMBER	1.00	Director	$0	$0	$0
JEB BARRETT	BOARD MEMBER	1.00	Director	$0	$0	$0
JB GASKINS	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK KLEINER	BOARD MEMBER	1.00	Director	$0	$0	$0
MEREDITH ENSIGN	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFFREY MADDOX	BOARD MEMBER	1.00	Director	$0	$0	$0
PHIL LILLY	BOARD MEMBER	1.00	Director	$0	$0	$0
ZACH MCCARTY	COUNCIL COMMISSIONER	5.00	Officer Director	$0	$0	$0
GORDON PARKER	BOARD MEMBER	1.00	Director	$0	$0	$0
GREG LEE	VP - PROGRAM	5.00	Officer Director	$0	$0	$0
DAVID SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
STEVE LEDBETTER	VP - OPERATIONS	5.00	Officer Director	$0	$0	$0
AUSTIN SEAY	BOARD MEMBER	1.00	Director	$0	$0	$0
SISSY FIGLESTAHLER	BOARD MEMBER	1.00	Director	$0	$0	$0
REBECCA STYLES	BOARD MEMBER	1.00	Director	$0	$0	$0
BILL LUPIA	BOARD MEMBER	1.00	Director	$0	$0	$0
JAMES MORGAN	BOARD MEMBER	1.00	Director	$0	$0	$0
STEVE OLSON	BOARD MEMBER	1.00	Director	$0	$0	$0
MARSHA DRAKE	VP - MEMBERSHIP	5.00	Officer Director	$0	$0	$0
BILL CLEGG	VP - PROPERTIES	5.00	Officer Director	$0	$0	$0
RICH BOUT	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN JERMAN	VP - ALUMNI	5.00	Officer Director	$0	$0	$0
ED MCCLINTOCK	BOARD MEMBER	1.00	Director	$0	$0	$0
RICH MOZINGO	VP - DEVELOPMENT	5.00	Officer Director	$0	$0	$0
DON MUELLER	BOARD MEMBER	1.00	Director	$0	$0	$0
SHAWN WHITFIELD	BOARD MEMBER	1.00	Director	$0	$0	$0
ELLIS SMITH	VP - COMMUNICATIONS	5.00	Officer Director	$0	$0	$0
JARED STEHNEY	BOARD MEMBER	1.00	Director	$0	$0	$0
BRUCE TRANTHAM	BOARD MEMBER	1.00	Director	$0	$0	$0
BYRON TRANTHAM	BOARD MEMBER	1.00	Director	$0	$0	$0
SHAUN TOWNLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
RANDAL HARRELL	ASST. TREASURER	5.00	Officer Director	$0	$0	$0
RUSTY SEWELL	DISTRICT CHAIR	1.00	Director	$0	$0	$0
JAMAINE AKINS	BOARD MEMBER	1.00	Director	$0	$0	$0
BRYAN BUSH	BOARD MEMBER	1.00	Director	$0	$0	$0
EVANN FREEMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
KYLE CROFT	BOARD MEMBER/DISTRICT CHAIR	1.00	Director	$0	$0	$0
EDWARD ELLIS	BOARD MEMBER	5.00	Officer Director	$0	$0	$0
GARNETT DECOSIMO	TREASURER	5.00	Officer 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	$1,008,602	$1,261,414	$2,775,744	$-252,812
2023	$1,204,791	$1,358,643	$2,992,198	$-153,852
2022	$1,643,313	$1,330,378	$3,170,894	$312,935
2021	$1,773,476	$1,338,333	$3,005,169	$435,143
2020	$835,326	$1,255,748	$2,740,531	$-420,422
2019	$1,667,939	$1,845,913	$2,918,177	$-177,974
2018	$2,062,665	$1,886,949	$3,042,229	$175,716

CHEROKEE AREA COUNCIL INCORPORATED BOY SCOUTS OF AMERICA