ANDREW JACKSON COUNCIL BOY SCOUTS OF AMERICA (EIN 640303071) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1937

Legal Domicile

Principal Officer

KENNETH KERCHEVAL

Phone

6019486111

Tax Period

2024-01-01 to 2024-12-31

ANDREW JACKSON COUNCIL BOY SCOUTS OF AMERICA, founded in 1937, is a small nonprofit that reported $983K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 25% operating deficit.

Mission

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.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $550,794

Program Service Revenue $295,795

Investment Income $135,116

Other Revenue $901

TOTAL REVENUE $982,606

Expense Breakdown

Grants Paid $0

Salaries & Benefits $446,639

Fundraising Expenses $68,425

Program Expenses $987,492

Other Expenses $785,927

TOTAL EXPENSES $1,232,566

Year-over-Year Comparison

	2024	2023	Change
Revenue	$982,606	$1,264,324	-0.2%
Expenses	$1,232,566	$1,450,892	-0.2%
Net Income	$-249,960	$-186,568	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

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

$184,097

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH KERCHEVAL	CEO/SCOUT EX	40.00	Officer	$156,860	$27,237	$184,097
JAMES MCCULLOUGH	COUNCIL PRES	1.00	Officer Director	$0	$0	$0
VONDA REEVES	COUNCIL EXEC	1.00	Officer Director	$0	$0	$0
ANDY DILLON	COUNCIL COMM	1.00	Officer Director	$0	$0	$0
DURR BOYLES	COUNCIL VP A	1.00	Officer Director	$0	$0	$0
STEVE RAY	COUNCIL VP D	1.00	Officer Director	$0	$0	$0
PAUL VARNER	COUNCIL VP F	1.00	Officer Director	$0	$0	$0
JAY COOKE	COUNCIL V.P.	1.00	Officer Director	$0	$0	$0
RAMONA ALEXANDER	COUNCIL VP A	1.00	Officer Director	$0	$0	$0
ANDY MIDDLETON	COUNCIL VP A	1.00	Officer Director	$0	$0	$0
BEN WALTON	COUNCIL VP A	1.00	Officer Director	$0	$0	$0
BAXTOR HOWELL	COUNCIL TREA	1.00	Officer Director	$0	$0	$0
STEVE ZACHOW	COUNCIL VP A	1.00	Officer Director	$0	$0	$0
JAMES BELL	BOARD MEMBER	1.00	Director	$0	$0	$0
BILLY BOYKIN	BOARD MEMBER	1.00	Director	$0	$0	$0
RANDY BOYLES	BOARD MEMBER	1.00	Director	$0	$0	$0
REED BRANSON	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRIS GIBBS	BOARD MEMBER	1.00	Director	$0	$0	$0
CHESLEY JAMES	BOARD MEMBER	1.00	Director	$0	$0	$0
BILLY EDWARDS	BOARD MEMBER	1.00	Director	$0	$0	$0
JONATHAN KISER	BOARD MEMBER	1.00	Director	$0	$0	$0
WALLY MAJORS	BOARD MEMBER	1.00	Director	$0	$0	$0
MARGARET MCLARTY	BOARD MEMBER	1.00	Director	$0	$0	$0
ART SPRATLIN	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM WIYGUL	BOARD MEMBER	1.00	Director	$0	$0	$0
EDDIE MARTINEZ	BOARD MEMBER	1.00	Director	$0	$0	$0
KENDALL GARAWAY	BOARD MEMBER	1.00	Director	$0	$0	$0
GREG GEARHART	BOARD MEMBER	1.00	Director	$0	$0	$0
TREY CURRY	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLES JOHNSON	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN LAUDERDALE	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT ARLEDGE	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
GAFFORD WHITE	BOARD MEMBER	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	$982,606	$1,232,566	$5,737,004	$-249,960
2023	$1,264,324	$1,450,892	$6,076,283	$-186,568
2022	$1,576,204	$1,625,004	$6,665,458	$-48,800
2021	$1,820,251	$1,617,357	$8,528,730	$202,894
2020	$3,741,779	$1,424,567	$8,455,776	$2,317,212
2019	$1,683,713	$2,309,604	$6,079,526	$-625,891
2018	$1,733,560	$1,991,572	$7,057,886	$-258,012

ANDREW JACKSON COUNCIL BOY SCOUTS OF AMERICA