Greater Wyoming Council of the BSA

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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

1969

Legal Domicile

Phone

3072347329

Tax Period

2020-01-01 to 2020-12-31

Greater Wyoming Council of the BSA, founded in 1969, is a small nonprofit that reported $880K in total revenue in fiscal year 2020. Revenue decreased 6% compared to the prior year. Net assets of $3.4M represent 46 months of operating reserves.

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the Boy Scouts of America and in accordance with the Congressional Charter, Bylaws, and Rules and regulations of the Boy Scouts of America, the Scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in Scoutcraft, and teaching them patriotism, coverage, self-reliance, and kindred virtues, using the methods which are now in common use by the Boy Scouts of America.

Program Service Accomplishments

Program 1

Expenses: $437,219

Traditonal Scouting - In the BSA, Scouting is considered to be one movement with three main programs: Cub Scouting is the largest of the three programs, available to boys from first to fifth-grade or 7 to 11 1/2 years. The program is designed to pursue the aims of character development, citizenship training, and personal fitness. Cub Scouting is divided into age-based levels of Tiger Cubs, Wolf Cubs, Bear Cubs, and Webelos Scouts. Scouts BSA is the flagship program of the BSA for boys and girls ages 10 to 18. It uses outdoor activities such as camping, aquatics and hiking to achieve the aims of character, citizenship and personal fitness training. The Order of the Arrow is the Boy Scouting national honor society for experienced campers, based on American Indian traditions and is dedicated to the ideal of cheerful service and brotherhood. Venturing is a program for youg men and women 14 (and who have completed the eighth grade) through 20 years of age. Venturing's purpose is to provide positive experiences to help young people mature and to prepare them to become responsible and caring adults. Over 650 served through 17 Cub Scout packs, 21 Scout BSA troops, and 3 Venturing crews.

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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 (2020)

Revenue Breakdown

Contributions & Grants $462,648

Program Service Revenue $84,380

Investment Income $187,265

Other Revenue $146,082

TOTAL REVENUE $880,375

Expense Breakdown

Grants Paid $0

Salaries & Benefits $525,888

Fundraising Expenses $107,428

Program Expenses $437,219

Other Expenses $330,779

TOTAL EXPENSES $856,667

Year-over-Year Comparison

	2020	2019	Change
Revenue	$880,375	$932,320	-0.1%
Expenses	$856,667	$900,363	0.0%
Net Income	$23,708	$31,957	-0.3%

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

2225

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Duncan Ankeny	Council Commiss	1.00	Director	$0	$0	$0
David Fairbanks	Vp Program	1.00	Director	$0	$0	$0
Kyla Alvey	Board Member	1.00	Director	$0	$0	$0
Brent Blair	Board Member	1.00	Director	$0	$0	$0
Sarah Daane-Froehlich	Board Member	1.00	Director	$0	$0	$0
Jim Hasskamp	Board Member	0.00	Director	$0	$0	$0
Liam Harms	Board Member	1.00	Director	$0	$0	$0
Donna Richards	Board member	1.00	Director	$0	$0	$0
Mickey Jares-Martin	Board Member	1.00	Director	$0	$0	$0
Bob Connelly	Advisory Board	1.00	Director	$0	$0	$0
Rick Koehmsted	Board Member	1.00	Director	$0	$0	$0
Emerick Huber	Board Member	1.00	Director	$0	$0	$0
Mark Mathern	VP Membership	5.00	Director	$0	$0	$0
Ryan McIntyre	Board Member	1.00	Director	$0	$0	$0
Kimball Croft	VP of Propertie	1.00	Director	$0	$0	$0
Dustin Porter	Treasurer	1.00	Director	$0	$0	$0
Michael Zirbel	VP Fund Develop	1.00	Director	$0	$0	$0
Michael Ward	Board Member	10.00	Director	$0	$0	$0
Bill DeGreave	Advisory Board	1.00	Director	$0	$0	$0
John Coleman	Scout Executive	40.00	Officer Director	$0	$0	$0
Ed Morrow	President	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
2020	$880,375	$856,667	$3,534,285	$23,708
2019	$932,320	$900,363	$3,475,903	$31,957
2018	$650,803	$999,296	$3,169,647	$-348,493