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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$6,110,342
Total expenses
$5,864,035
Contributions and grants received
$2,696,885
Grants paid
$58,618
Program service revenue
$2,456,450
Investment income
$284,997
Other revenue
$672,010
Total assets, end of year
$16,169,803
Total liabilities, end of year
$4,829,384
Net assets or fund balances, end of year
$11,340,419
Program services expenses (Part IX)
$5,243,097
Management and general expenses
$284,276
Fundraising expenses
$336,662
Program service expenses (Part III)
$5,243,097

Program services were 89.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $6,000

  • 1c · Fundraising events

    $1,550,406

  • 1f · All other contributions, gifts and grants

    $1,140,479

  • 2a · Program service revenue: ACTIVITY REVENUE

    total $1,032,552 · related or exempt $1,032,552

  • 2b · Program service revenue: CAMPING REVENUE

    total $920,543 · related or exempt $920,543

  • 2c · Program service revenue: COUNCIL ACTIVITY FEE

    total $503,355 · related or exempt $503,355

  • 3 · Investment income

    total $216,232 · excluded $216,232

  • 7a · Gross sales of assets other than inventory

    securities $279,823 · other assets $10,500

  • 7b · Less cost or other basis and sales expenses

    securities $221,558 · other assets $0

  • 7c · Gain or loss

    securities $58,265 · other assets $10,500

  • 7d · Net gain or loss

    total $68,765 · excluded $68,765

  • 8a · Fundraising events: gross income

    $401,331

  • 8a · Fundraising events: contributions included on line 1c

    $1,550,406

  • 8b · Fundraising events: direct expenses

    $432,119

  • 8c · Net income from fundraising events

    total -$30,788 · excluded -$30,788

  • 10a · Gross sales of inventory

    $1,702,890

  • 10b · Cost of goods sold

    $1,088,638

  • 10c · Net income from sales of inventory

    total $614,252 · related or exempt $614,252

  • 11a · Other revenue: ADDITIONAL POPCORN REVENUE

    total $25,665 · related or exempt $25,665

  • 11d · All other revenue

    total $62,881 · excluded $62,881

  • 11e · Other revenue, total

    $88,546

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $58,618 · program services $58,618

  • 5 · Compensation of officers, directors and key employees

    total $369,631 · program services $221,779 · management and general $99,800 · fundraising $48,052

  • 7 · Other salaries and wages

    total $1,983,042 · program services $1,874,507 · management and general $7,401 · fundraising $101,134

  • 8 · Pension plan contributions

    total $224,268 · program services $202,558 · management and general $7,228 · fundraising $14,482

  • 9 · Other employee benefits

    total $168,159 · program services $159,214 · fundraising $8,945

  • 10 · Payroll taxes

    total $222,715 · program services $202,184 · management and general $8,183 · fundraising $12,348

  • 11c · Fees: accounting

    total $121,985 · program services $16,856 · management and general $103,368 · fundraising $1,761

  • 11f · Fees: investment management

    total $22,526 · management and general $22,526

  • 11g · Fees: other

    total $19,320 · program services $12,793 · management and general $1,471 · fundraising $5,056

  • 13 · Office expenses

    total $99,923 · program services $73,356 · management and general $2,709 · fundraising $23,858

  • 14 · Information technology

    total $66,087 · program services $51,585 · management and general $2,221 · fundraising $12,281

  • 16 · Occupancy

    total $376,682 · program services $368,220 · management and general $3,376 · fundraising $5,086

  • 17 · Travel

    total $354,980 · program services $343,577 · management and general $4,505 · fundraising $6,898

  • 19 · Conferences, conventions and meetings

    total $480,844 · program services $474,026 · management and general $1,840 · fundraising $4,978

  • 20 · Interest

    total $81,009 · program services $70,745 · management and general $4,092 · fundraising $6,172

  • 21 · Payments to affiliates

    total $92,333 · program services $92,333

  • 22 · Depreciation, depletion and amortization

    total $230,319 · program services $220,895 · management and general $3,757 · fundraising $5,667

  • 23 · Insurance

    total $128,391 · program services $120,911 · management and general $2,982 · fundraising $4,498

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $410,030 · program services $406,499 · management and general $1,048 · fundraising $2,483

  • 24b · Other expenses: RECOGNITION AWARDS

    total $144,621 · program services $135,194 · management and general $852 · fundraising $8,575

  • 24c · Other expenses: EQUIPMENT AND MAINTENAN

    total $75,019 · program services $68,110 · management and general $2,842 · fundraising $4,067

  • 24e · All other expenses

    total $133,533 · program services $69,137 · management and general $4,075 · fundraising $60,321

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,440,233 · end of year $1,451,707

  • 2 · Savings and temporary cash investments

    beginning of year $1,534,399 · end of year $1,149,006

  • 3 · Pledges and grants receivable

    beginning of year $206,332 · end of year $251,952

  • 4 · Accounts receivable

    beginning of year $710,086 · end of year $354,927

  • 8 · Inventories for sale or use

    beginning of year $465,869 · end of year $533,745

  • 9 · Prepaid expenses and deferred charges

    beginning of year $186,624 · end of year $222,660

  • 10a · Land, buildings and equipment: cost or other basis

    $10,175,598

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,437,083

  • 10c · Land, buildings and equipment, net

    beginning of year $5,585,798 · end of year $5,738,515

  • 11 · Investments: publicly traded securities

    beginning of year $3,863,421 · end of year $6,027,273

  • 15 · Other assets

    beginning of year $448,566 · end of year $440,018

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,479,618 · end of year $1,404,059

  • 19 · Deferred revenue

    beginning of year $1,050,876 · end of year $1,160,016

  • 21 · Escrow or custodial account liability

    beginning of year $310,699 · end of year $292,116

  • 23 · Secured mortgages and notes payable

    beginning of year $2,096,963 · end of year $1,949,908

  • 25 · Other liabilities

    beginning of year $32,379 · end of year $23,285

  • 27 · Net assets without donor restrictions

    beginning of year $5,450,478 · end of year $6,165,066

  • 28 · Net assets with donor restrictions

    beginning of year $5,020,315 · end of year $5,175,353

Mission and programs · 2023

Mission

PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA.

Activities or mission (Part I)

PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BSA

  • OUTDOOR PROGRAMS INCLUDING SUMMER CAMP, YEAR-ROUND UNIT AND DISTRICT CAMPING. 1,661 SCOUTS ATTENDED SUMMER CAMP AND 6,645 ATTENDED DISTRICT, UNIT, OR FAMILY CAMPING EVENTS. SCOUTING USES OUTDOOR ACTIVITIES TO DEVELOP CHARACTER, TEAMWORK, LEADERSHIP AND PROVIDE A FUN ENVIRONMENT FOR LEARNING. IN ADDITION 3,068 SCOUTS PARTICIPATED IN ONE-DAY OUTDOOR ADVENTURE PROGRAMS.

    Expenses $3,408,013 · Grants $58,618 · Revenue $2,012,639

  • HIGH ADVENTURE PROGRAMS OFFER CHALLENGING OPPORTUNITIES FOR OLDER SCOUTS TO SEE A DIFFERENT PART OF THE COUNTRY, AND TAKE PART IN LONGER DURATION TREKS THAT HELP DEVELOP LEADERSHIP AND TEAMWORK. SCOUTS LEARN TO OVERCOME CHALLENGES ON AN INDIVIDUAL AND TEAM BASIS. 290 OF OUR SCOUTS ATTENDED NATIONAL BSA ADVENTURE BASES.

    Expenses $1,048,619 · Revenue $619,273

  • THE BSA USES AN ADVANCEMENT PROGRAM TO DEVELOP CHARACTER, LEADERSHIP, AND EXPOSE SCOUTS TO A BROAD SUITE OF LIFE SKILLS. THIS YEAR THERE WERE 3,443 CUB SCOUT RANK ADVANCEMENTS, AND 2,900 SCOUTS BSA RANK ADVANCEMENTS, INCLUDING 291 TO THE RANK OF EAGLE SCOUT. IN ADDITION, 12,200 MERIT BADGES WERE EARNED.

    Expenses $786,465 · Revenue $464,455

As filed on the 2023 return.

Listed in Part VII

  • GARRICK STOLDT

    PRESIDENT

    Total calculated
    $0
    Hours/week
    8

  • ROBERT BRADY

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • GERARD DEBOEY

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • EMIL S RUFOLO

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • JAMES AGAR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • E THOMAS ALLEN JR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    3

  • BRYANT AVONDOGLIO

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • GEORGE T BARNARD IV

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • SCOTT BERGER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • DANIEL J BERNIER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • ANGELA BROWNE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • EDWARD J BUMILLER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • FRANK CACCAVALE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL CANTONE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    3

  • SUSAN CARTER

    EXECUTIVE BOARD (TERMED 2/23)

    Total calculated
    $0
    Hours/week
    1

  • TAMMY CASE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • JAMES CHECCHIO

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • BRIANNA CONLON

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • ANTHONY P CRETELLA

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    3

  • W A DAVIS

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • SHASHVANTH DEVARAJU

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • DAVID G DIETZE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • TERENCE DWYER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    4

  • MITCHELL ERICKSON

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM FAGNANT

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • TIMOTHY FARRELL

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    4

  • JOHN J FLOOD III

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • MARTIN T FOY JR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    3

  • DOUGLAS N GABEL

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • MARCELLA GENCARELLI

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • GIULIANO I GIUDICI

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • JEREMY GODWIN

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • MARCO A GONZALEZ JR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • ALAN GOTLIFFE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    3

  • ALAN H GROSSMAN

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • KAREN GOUGH

    EXECUTIVE BOARD (TERMED 2/23)

    Total calculated
    $0
    Hours/week
    1

  • WAYNE A HAMPTON SR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • DIANNE HARTSHORN

    EXECUTIVE BOARD (TERMED 2/23)

    Total calculated
    $0
    Hours/week
    1

  • KEVIN HERNANDEZ

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • ARCHER JONES

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • RICHARD M KURLAND

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • MARY RUTH LAREAU

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • C SAGE LICHENWALNER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • VINCENT MADDI

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • JOHN L MARSHALL

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • DAVID W MCINTYRE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL MERRITT

    EXECUTIVE BOARD (TERMED 12/23)

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY J MILANAIK

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • LAWRENCE MORRIS

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • EDUARD MOSTERT

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • RAHUL NAIR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • RYAN P O'CONNOR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • JOSEPH S PAWELCZYK SR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • JOHN PENNETT

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL D POLING

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • DAVID ROBBINS

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • BILL SANFILIPPO

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM SCHULZ

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM G SHERMAN

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • ERIC SHICK

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • J HAMILTON SLYE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • ERNESTO M SOLER

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • DANIEL STRINGHAM

    EXECUTIVE BOARD (TERMED 2/23)

    Total calculated
    $0
    Hours/week
    1

  • MARK M TALLMADGE SR

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    4

  • TIMOTHY W THEW

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • DANIEL J TURANO

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • LES WU

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • JUNE ZERINGUE

    EXECUTIVE BOARD (TERMED 12/23)

    Total calculated
    $0
    Hours/week
    1

  • MARC ANDREO

    SCOUT EXECUTIVE/SECRETARY

    Total calculated
    $369,631
    From this org
    $324,461
    From related orgs
    $0
    Other
    $45,170
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,165
    Bonus
    $40,000
    Other
    $8,296
    Deferred
    $9,194
    Nontaxable benefits
    $35,976
    Filer's total
    $369,631

  • JOSEPH GONELLA

    DIRECTOR OF FINANCE & DEVELOPMENT

    Total calculated
    $229,191
    From this org
    $201,550
    From related orgs
    $0
    Other
    $27,641
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,421
    Bonus
    $17,000
    Other
    $1,129
    Deferred
    $6,248
    Nontaxable benefits
    $21,393
    Filer's total
    $229,191

  • JASON DUGAN

    DEPUTY SCOUT EXECUTIVE

    Total calculated
    $149,600
    From this org
    $120,237
    From related orgs
    $0
    Other
    $29,363
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
29 October 2024
IRS schema version
2023v5.1
Source object
202433049349300413

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