Boy Scouts of America Sam Houston Area Council (EIN 760239833) - 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

1914

Legal Domicile

Principal Officer

Marvin D Smith

Phone

7136598111

Tax Period

2024-01-01 to 2024-12-31

Boy Scouts of America Sam Houston Area Council, founded in 1914, is a mid-sized nonprofit in the Youth Development sector that reported $13.9M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Net assets of $177.0M represent 153 months of operating reserves.

Mission

To lead youth to lifelong values, service, and achievement.

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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 $5,944,165

Program Service Revenue $2,463,444

Investment Income $4,288,299

Other Revenue $1,175,619

TOTAL REVENUE $13,871,527

Expense Breakdown

Grants Paid $239,906

Salaries & Benefits $6,260,897

Fundraising Expenses $1,136,103

Program Expenses $11,871,188

Other Expenses $8,081,378

TOTAL EXPENSES $14,582,181

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,871,527	$15,068,067	-0.1%
Expenses	$14,582,181	$13,591,763	+0.1%
Net Income	$-710,654	$1,476,304	-1.5%

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

312

Volunteers

10778

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

$393,207

Total Directors

Key Employees

$231,927

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Daniel G Bellow	Immediate Past Chair	5.00	Officer Director	$0	$0	$0
William J Berger	Chair	0.50	Officer Director	$0	$0	$0
Allen D Brown	Vice Chair - Field Operations	6.00	Officer Director	$0	$0	$0
Victor Burk	Vice Chair - Development	2.00	Officer Director	$0	$0	$0
Richard A Claussen	Vice Chair - Membership	1.00	Officer Director	$0	$0	$0
Stewart W Gagnon	Vice Chair - Real Estate	2.00	Officer Director	$0	$0	$0
Paul C Huttenhoff	Vice Chair - Program	2.00	Officer Director	$0	$0	$0
Steven P Mach	Vice Chair - Relationships	0.50	Officer Director	$0	$0	$0
Mike Narvaez	Vice Chair - Safety	0.50	Officer Director	$0	$0	$0
Steven D Oldham	Treasurer	2.00	Officer Director	$0	$0	$0
Erin P Roberts	Assistant Treasurer	1.00	Officer Director	$0	$0	$0
Deborah A Rollinson	Council Commissioner	25.00	Officer Director	$0	$0	$0
Cassandra Dols-Smith	Legal Counsel	3.00	Officer Director	$0	$0	$0
Nelson R Block	Director	5.00	Director	$0	$0	$0
Dale Bradford	Director	0.50	Director	$0	$0	$0
Jeri J Brooks	Director	0.50	Director	$0	$0	$0
William L Bullock Jr	Director	0.50	Director	$0	$0	$0
Charles A Calderwood	Director	0.80	Director	$0	$0	$0
Bob Casey III	Director	0.50	Director	$0	$0	$0
William H Caudill	Director	2.00	Director	$0	$0	$0
Daniel J Churay	Director	2.00	Director	$0	$0	$0
Steve Clarke	Director	0.50	Director	$0	$0	$0
Craig W Collins	Director	0.50	Director	$0	$0	$0
Brad W Corson	Director	1.00	Director	$0	$0	$0
David E Creasey	Director	0.50	Director	$0	$0	$0
George DeMontrond III	Director	0.80	Director	$0	$0	$0
George DeMontrond IV	Director	0.50	Director	$0	$0	$0
Tracy L Dieterich	Director	1.00	Director	$0	$0	$0
Rodney W Eads	Director	2.50	Director	$0	$0	$0
Chris Efird	Director	0.50	Director	$0	$0	$0
D Fort Flowers	Director	0.50	Director	$0	$0	$0
Margery Harris	Director	0.50	Director	$0	$0	$0
Blair Haynie	Director	0.50	Director	$0	$0	$0
Shad A Higdon	Director	0.50	Director	$0	$0	$0
Lionel R Jellins	Director	2.00	Director	$0	$0	$0
Diane Maben	Director	0.50	Director	$0	$0	$0
Michael Mathena	Director	0.50	Director	$0	$0	$0
Derrick Mitchell	Director	0.50	Director	$0	$0	$0
T Franklin Myers	Director	0.50	Director	$0	$0	$0
Steven Nieting	Director	0.50	Director	$0	$0	$0
Adam R Oglesby	Director	0.50	Director	$0	$0	$0
Matthew Skalka	Director	0.50	Director	$0	$0	$0
Wendel Skolaski	Director	1.00	Director	$0	$0	$0
Stephen D Strake	Director	0.30	Director	$0	$0	$0
Richard E Tauber	Director	0.30	Director	$0	$0	$0
Frank D Tsuru	Director	0.50	Director	$0	$0	$0
John B Walker	Director	2.00	Director	$0	$0	$0
Judson B Walker	Director	0.50	Director	$0	$0	$0
Daniel G West	Director	0.50	Director	$0	$0	$0
Clay C Williams	Director	5.00	Director	$0	$0	$0
Kevin W Yankowsky	Director	0.50	Director	$0	$0	$0
Marvin D Smith	CEO/Scout Executive & Secretary	55.00	Officer	$381,271	$11,936	$393,207
Thomas Franklin	Chief Operating Officer	55.00	Key Emp	$215,642	$16,285	$231,927
Douglas Davies	Controller	55.00	Highest	$167,689	$16,272	$183,961
Dustin Dupuis	Director of Field Service	55.00	Highest	$148,359	$13,421	$161,780
Brandon Lewis	Director of Support Servic	55.00	Highest	$121,713	$15,569	$137,282
Travis Briner	Director of Development	55.00	Highest	$147,512	$13,595	$161,107
Michael Moore	Assistant Director of Development	55.00	Highest	$115,844	$15,388	$131,232

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	$13,871,527	$14,582,181	$178,549,042	$-710,654
2023	$15,068,067	$13,591,763	$173,432,874	$1,476,304
2022	$8,715,537	$13,125,327	$171,261,257	$-4,409,790
2021	$16,480,383	$13,367,130	$189,244,987	$3,113,253
2020	$10,581,577	$10,985,464	$180,659,847	$-403,887
2019	$28,661,743	$12,284,060	$180,557,277	$16,377,683
2018	$14,423,563	$12,789,261	$150,906,643	$1,634,302

Boy Scouts of America Sam Houston Area Council