GREATER YOSEMITE COUNCIL BOY SCOUTS OF AMERICA

EIN: 941186155 501(c)(3)

MODESTO, CA

Total Revenue
$1,071,959
Total Expenses
$792,778
Total Assets
$3,691,559
Net Assets
$3,596,101
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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
1936
Legal Domicile
CA
Phone
2095456320
Tax Period
2024-01-01 to 2024-12-31

GREATER YOSEMITE COUNCIL BOY SCOUTS OF AMERICA, founded in 1936, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $279K, a strong 26% operating margin.

Mission

TO PREPARE YOUNG PEOPLE TO LEAD SUCCESSFUL LIVES BY INSTILLING IN THEM THE VALUES FOUND IN THE SCOUT OATH AND THE SCOUT LAW.

Program Service Accomplishments

Program 1
Expenses: $634,224

THE GREATER YOSEMITE COUNCIL BOY SCOUTS OF AMERICA PROVIDES EDUCATIONAL PROGRAMS FOR BOYS, GIRLS, AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP...

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THE GREATER YOSEMITE COUNCIL BOY SCOUTS OF AMERICA PROVIDES EDUCATIONAL PROGRAMS FOR BOYS, GIRLS, AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP AND TO DEVELOP PERSONAL FITNESS.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $268,439
Program Service Revenue $229,315
Investment Income $335,263
Other Revenue $238,942
TOTAL REVENUE $1,071,959

Expense Breakdown

Grants Paid $0
Salaries & Benefits $441,239
Fundraising Expenses $39,634
Program Expenses $634,224
Other Expenses $351,539
TOTAL EXPENSES $792,778

Year-over-Year Comparison

2024 2023 Change
Revenue $1,071,959 $880,965 +0.2%
Expenses $792,778 $715,178 +0.1%
Net Income $279,181 $165,787 +0.7%
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

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Governance

Voting Members
14
Independent Members
8
Employees
7
Volunteers
1000

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
13
$102,526
Total Directors
14
$102,526
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ROBIN WILSON Scout Executive 40.00
Officer Director
$102,526 $0 $102,526
ROBERT FRENCH Vice President 40.00
Officer Director
$0 $0 $0
JOHN DREBINGER Vice President 3.00
Officer Director
$0 $0 $0
MICHAEL GEMPERLE Board Member 3.00
Director
$0 $0 $0
BRIAN OSTERHOUT Board Member 3.00
Officer Director
$0 $0 $0
KELLY OSTERHOUT Vice President 3.00
Officer Director
$0 $0 $0
RAND TOLBOE President 3.00
Officer Director
$0 $0 $0
ROBERT WATANABE Vice President 3.00
Officer Director
$0 $0 $0
DANIEL MACHADO Commissioner 3.00
Officer Director
$0 $0 $0
TALMAGE ALLEN PRESIDENT ELECT 3.00
Officer Director
$0 $0 $0
GEORGE ERBELE Vice President 3.00
Officer Director
$0 $0 $0
BILL NEWTON Vice President 3.00
Officer Director
$0 $0 $0
GABRIELLE MCKECHNIE Treasurer 3.00
Officer Director
$0 $0 $0
TONI WELCH Vice President 3.00
Officer 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 $1,071,959 $792,778 $3,691,559 $279,181
2023 $880,965 $715,178 $3,602,261 $165,787
2022 $829,900 $821,309 $3,246,434 $8,591
2021 $1,178,200 $655,215 $3,729,622 $522,985
2020 $766,281 $734,546 $4,122,395 $31,735
2019 $1,276,454 $1,003,251 $4,057,103 $273,203
2018 $880,845 $1,162,465 $3,744,886 $-281,620
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