BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104 (EIN 990073482) - 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

1931

Legal Domicile

Principal Officer

BLAKE PARSONS

Phone

8085956366

Tax Period

2023-01-01 to 2023-12-31

BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104, founded in 1931, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. Expenses of $3.2M exceeded revenue, resulting in a 19% operating deficit.

Mission

PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,690,048

Program Service Revenue $536,775

Investment Income $66,003

Other Revenue $386,008

TOTAL REVENUE $2,678,834

Expense Breakdown

Grants Paid $34,592

Salaries & Benefits $1,466,306

Fundraising Expenses $192,883

Program Expenses $2,912,923

Other Expenses $1,684,947

TOTAL EXPENSES $3,185,845

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,678,834	$2,038,699	+0.3%
Expenses	$3,185,845	$3,163,159	+0.0%
Net Income	$-507,011	$-1,124,460	-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

2000

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

$125,651

Total Directors

$125,651

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESUS M LOPEZ	SCOUT EXECUTIVE/CEO (LEFT 1/31/23)	60.00	Officer Director	$86,681	$543	$87,224
BLAKELY PARSONS	SCOUT EXECUTIVE/CEO (BEGAN 11/1/23)	60.00	Officer Director	$37,527	$900	$38,427
COREY MATSUOKA	PRESIDENT	5.00	Officer Director	$0	$0	$0
DR JASON FLEMING	COMMISSIONER	3.00	Officer Director	$0	$0	$0
COLTON CHING	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL CHING	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
NEWTON CHU	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JASON FUJITA	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
JEFFREY HARRIS ESQ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANDREA ESHELMAN	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
ELLEN LOUCKS	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
YVETTE MASKREY	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
JEAN TSUKAMOTO	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
DEAN HIRATA	TREASURER	3.00	Officer Director	$0	$0	$0
JASON NAGAI	ASST. TREASURER	2.00	Officer Director	$0	$0	$0
DR NEAL ATEBARA	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT BOREK	DIRECTOR	1.00	Director	$0	$0	$0
ERICH CHEN	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HENRY FELIX	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS FRANCIS	DIRECTOR	0.50	Director	$0	$0	$0
JEFFREY GRIMMER	DIRECTOR	1.00	Director	$0	$0	$0
JASON HARUKI	DIRECTOR	2.00	Director	$0	$0	$0
ERIC HASHIZUME	DIRECTOR	1.00	Director	$0	$0	$0
ANNA HU	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE ISOBE	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT H JONES	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS S KOSASA MD	DIRECTOR	0.50	Director	$0	$0	$0
GABRIEL LEE	DIRECTOR	1.00	Director	$0	$0	$0
DR RONALD LING	DIRECTOR	3.00	Director	$0	$0	$0
DECLAN MCCARTHY	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT MCELDOWNEY	DIRECTOR	1.00	Director	$0	$0	$0
ROSS R MURAKAMI	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW SASAKI	DIRECTOR	1.00	Director	$0	$0	$0
WES SEGAWA	DIRECTOR	1.00	Director	$0	$0	$0
KIMI TAKAZAWA	DIRECTOR	0.50	Director	$0	$0	$0
JASON THUNE	DIRECTOR	1.00	Director	$0	$0	$0
DARRYL WONG	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL E ZETTLE	DIRECTOR	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	No data	No data	No data	No data
2023	$2,678,834	$3,185,845	$13,461,783	$-507,011
2022	$2,038,699	$3,163,159	$13,682,554	$-1,124,460
2021	$2,413,992	$2,488,269	$15,279,677	$-74,277
2020	$2,019,297	$2,348,011	$14,781,707	$-328,714
2019	$3,685,271	$3,112,271	$15,442,544	$573,000
2018	$4,590,998	$3,264,239	$10,903,241	$1,326,759

BOY SCOUTS OF AMERICA-ALOHA COUNCIL #104