CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA (EIN 930386820) - 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

1920

Legal Domicile

Principal Officer

WILLIAM ANDERSON

Phone

5416641444

Tax Period

2024-01-01 to 2024-10-31

CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA, founded in 1920, is a small nonprofit that reported $435K in total revenue in fiscal year 2024. Revenue fell 51% from the prior year — a significant decline worth monitoring. Expenses of $2.9M exceeded revenue, resulting in a 563% operating deficit.

Mission

THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: "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, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA."

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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 $217,104

Program Service Revenue $79,163

Investment Income $-39,782

Other Revenue $178,132

TOTAL REVENUE $434,617

Expense Breakdown

Grants Paid $2,300,673

Salaries & Benefits $256,219

Fundraising Expenses $25,691

Program Expenses $2,809,841

Other Expenses $323,163

TOTAL EXPENSES $2,880,130

Year-over-Year Comparison

	2024	2023	Change
Revenue	$434,617	$881,427	-0.5%
Expenses	$2,880,130	$1,065,656	+1.7%
Net Income	$-2,445,513	$-184,229	+12.3%

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

580

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

$171,105

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM ANDERSON	COUNCIL PRESIDENT	1.00	Officer Director	$0	$0	$0
CURT BURRILL	PAST COUNCIL PRESIDENT	1.00	Officer Director	$0	$0	$0
ROBERT EVANS	VP OF OPERATIONS	1.00	Officer Director	$0	$0	$0
ERIK JOHNSEN	VP MEMBERSHIP	1.00	Officer Director	$0	$0	$0
JANEL YERGEN	VP PROGRAM	1.00	Officer Director	$0	$0	$0
JENNIFER STEPHENS	VP OF MARKETING	1.00	Officer Director	$0	$0	$0
ADAM AUGUST	VP FINANCE	1.00	Officer Director	$0	$0	$0
DONALD WATSON	COUNCIL COMMISSIONER	1.00	Officer Director	$0	$0	$0
RUSSELL DYSART	TREASURER	1.00	Officer Director	$0	$0	$0
RICK BAILEY	MEMBER AT LARGE	1.00	Director	$0	$0	$0
MICHAEL BLISS	MEMBER AT LARGE	1.00	Director	$0	$0	$0
ROCKY CAMPBELL	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JOE DAVIS	MEMBER AT LARGE	1.00	Director	$0	$0	$0
RUSSELL DUNN	MEMBER AT LARGE	1.00	Director	$0	$0	$0
NED FORD	MEMBER AT LARGE	1.00	Director	$0	$0	$0
BOB HANN	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JOHN KRAWCZYK	MEMBER AT LARGE	1.00	Director	$0	$0	$0
MATTHEW PATTEN	MEMBER AT LARGE	1.00	Director	$0	$0	$0
CHRIS PIPER	MEMBER AT LARGE	1.00	Director	$0	$0	$0
WALTER SCHLOER	MEMBER AT LARGE	1.00	Director	$0	$0	$0
FRED SCHROEDER	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JAMES WESTFALL	SCOUT EXECUTIVE (TERMED APRIL)	40.00	Officer	$128,645	$42,460	$171,105

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	$434,617	$2,880,130	No data	$-2,445,513
2023	$881,427	$1,065,656	$2,629,740	$-184,229
2022	$1,291,575	$884,377	$2,768,010	$407,198
2021	$1,389,153	$888,933	$3,468,889	$500,220
2020	$868,999	$1,000,528	$2,849,490	$-131,529
2019	$1,413,864	$1,444,735	$2,737,457	$-30,871
2018	$1,408,812	$1,599,048	$2,546,442	$-190,236

CRATER LAKE COUNCIL INC BOY SCOUTS OF AMERICA