MIDNIGHT SUN BOY SCOUT COUNCIL BOY SCOUTS OF AMERICA (EIN 920027314) - 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

1960

Legal Domicile

Principal Officer

KAL KENNEDY

Phone

9074521976

Tax Period

2024-01-01 to 2024-12-31

MIDNIGHT SUN BOY SCOUT COUNCIL BOY SCOUTS OF AMERICA, founded in 1960, is a small nonprofit that reported $752K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. Expenses of $1.2M exceeded revenue, resulting in a 65% operating deficit.

Mission

TO PROMOTE THE IDEALS OF SCOUTING, AS PROMULGATED BY THE BOY SCOUTS OF AMERICA, FOR THE YOUTH OF FAIRBANKS AND THE NORTH STAR BOROUGH.

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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 $189,779

Program Service Revenue $251,419

Investment Income $293,229

Other Revenue $17,448

TOTAL REVENUE $751,875

Expense Breakdown

Grants Paid $715

Salaries & Benefits $619,806

Fundraising Expenses $118,271

Program Expenses $965,196

Other Expenses $620,617

TOTAL EXPENSES $1,241,138

Year-over-Year Comparison

	2024	2023	Change
Revenue	$751,875	$880,654	-0.1%
Expenses	$1,241,138	$1,212,975	+0.0%
Net Income	$-489,263	$-332,321	+0.5%

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

Volunteers

297

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

$131,505

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAL KENNEDY	TREASURER	1.00	Officer Director	$0	$0	$0
STEVE ADAMCZAK	VP PROPERTIES	1.00	Officer Director	$0	$0	$0
ROBERT GROSECLOSE	COUNCIL PRESIDENT	4.00	Officer Director	$0	$0	$0
MATT COOPER	COUNCIL COMMISSIONER	4.00	Officer Director	$0	$0	$0
LANCE COOK	VP FINANCE	1.00	Officer Director	$0	$0	$0
CATHIE HARMS TORDOFF	VP PROGRAM	3.00	Officer Director	$0	$0	$0
AARON RHOADES	VP ADMINISTRATION	1.00	Officer Director	$0	$0	$0
WILLIAM WRIGHT	V.P. MEMBERSHIP	1.00	Officer Director	$0	$0	$0
STEPHEN SMITH	SCOUT EXECUTIVE, SECRETARY	40.00	Officer	$131,505	$0	$131,505

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	$751,875	$1,241,138	$8,310,382	$-489,263
2023	$1,076,251	$1,212,975	$8,652,411	$-136,724
2022	$2,010,177	$2,123,252	$8,722,198	$-113,075
2021	$701,758	$953,280	$10,336,750	$-251,522
2020	$856,609	$862,761	$9,202,751	$-6,152
2019	$1,023,181	$998,927	$9,255,573	$24,254
2018	$675,766	$995,661	$8,147,686	$-319,895

MIDNIGHT SUN BOY SCOUT COUNCIL BOY SCOUTS OF AMERICA