SOUTHERN SIERRA COUNCIL BOY SCOUTS OF AMERICA (EIN 951642363) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1922

Legal Domicile

Principal Officer

ANDREW KAO

Phone

6613259036

Tax Period

2024-01-01 to 2024-12-31

SOUTHERN SIERRA COUNCIL BOY SCOUTS OF AMERICA, founded in 1922, is a small nonprofit that reported $452K in total revenue in fiscal year 2024. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $586K exceeded revenue, resulting in a 30% operating deficit.

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, 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.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $127,153

Program Service Revenue $42,269

Investment Income $43,843

Other Revenue $239,107

TOTAL REVENUE $452,372

Expense Breakdown

Grants Paid $0

Salaries & Benefits $258,132

Fundraising Expenses $43,540

Program Expenses $459,971

Other Expenses $328,360

TOTAL EXPENSES $586,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$452,372	$634,735	-0.3%
Expenses	$586,492	$862,021	-0.3%
Net Income	$-134,120	$-227,286	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

420

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

$98,508

Total Directors

$98,508

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW KAO	PRESIDENT	0.50	Officer Director	$0	$0	$0
KRISTEN BEALL-WATSON	PAST PRESIDENT	0.50	Officer Director	$0	$0	$0
STEPHEN BOYLE	EXECUTIVE VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
CINDY BASHAM	COUNCIL COMMISSIONER	0.50	Officer Director	$0	$0	$0
JORDAN KAUFMAN	TREASURER	0.50	Officer Director	$0	$0	$0
KATHY HILL	V.P. MEMBERSHIP	0.50	Officer Director	$0	$0	$0
SHERI STRINGER	V.P. PROGRAM	0.50	Officer Director	$0	$0	$0
CHARLES MOE	V.P. PROPERTIES	0.50	Officer Director	$0	$0	$0
JAMES CONNERS	V.P. SPECIAL EVENTS	0.50	Officer Director	$0	$0	$0
PAUL FULLER	V.P. AT LARGE	0.50	Officer Director	$0	$0	$0
JAY ROSENLIEB	V.P. AT LARGE	0.50	Officer Director	$0	$0	$0
MARIO ARRIBAS	MEMBER AT LARGE	0.50	Director	$0	$0	$0
STEPHEN ILLINGWORTH	MEMBER AT LARGE	0.50	Director	$0	$0	$0
GEORGE HAY	MEMBER AT LARGE	0.50	Director	$0	$0	$0
RANDY SAUNDERS	SCOUT EXECUTIVE	40.00	Officer Director	$98,508	$0	$98,508
JOHN GAUGEL	MEMBER AT LARGE	0.50	Director	$0	$0	$0
CHARLES CASPERSON	MEMBER AT LARGE	0.50	Director	$0	$0	$0
PAUL ADBOU	MEMBER AT LARGE	0.50	Director	$0	$0	$0
RAFAEL HUEZO	MEMBER AT LARGE	0.50	Director	$0	$0	$0
JEFFREY RASMUSSEN	MEMBER AT LARGE	0.50	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	$452,372	$586,492	$1,215,725	$-134,120
2023	$634,735	$862,021	$1,297,677	$-227,286
2022	$525,839	$782,455	$1,573,439	$-256,616
2021	$795,829	$877,015	$1,946,104	$-81,186
2020	$1,348,028	$576,943	$1,921,563	$771,085
2019	$827,024	$835,475	$1,245,997	$-8,451
2018	$1,086,467	$971,016	$1,214,985	$115,451

SOUTHERN SIERRA COUNCIL BOY SCOUTS OF AMERICA