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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$4,468,931
Total expenses
$2,724,613
Contributions and grants received
$2,450,357
Grants paid
$6,722
Program service revenue
$998,083
Investment income
$213,614
Other revenue
$806,877
Total assets, end of year
$12,680,983
Total liabilities, end of year
$258,949
Net assets or fund balances, end of year
$12,422,034
Program services expenses (Part IX)
$2,510,211
Management and general expenses
$110,207
Fundraising expenses
$104,195
Program service expenses (Part III)
$2,510,211

Program services were 92.1% 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

    $11,641

  • 1c · Fundraising events

    $166,882

  • 1f · All other contributions, gifts and grants

    $2,271,834

  • 2a · Program service revenue: CAMPING

    total $786,745 · related or exempt $786,745

  • 2b · Program service revenue: ACTIVITIES

    total $211,338 · related or exempt $211,338

  • 3 · Investment income

    total $942 · excluded $942

  • 6a · Gross rents

    real property $26,039

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $26,039

  • 6d · Net rental income or loss

    total $26,039 · excluded $26,039

  • 7a · Gross sales of assets other than inventory

    securities $11,970 · other assets $469,000

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

    securities $11,970 · other assets $256,328

  • 7c · Gain or loss

    securities $0 · other assets $212,672

  • 7d · Net gain or loss

    total $212,672 · excluded $212,672

  • 8a · Fundraising events: gross income

    $15,305

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

    $166,882

  • 8b · Fundraising events: direct expenses

    $15,305

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $1,209,910

  • 10b · Cost of goods sold

    $740,558

  • 10c · Net income from sales of inventory

    total $469,352 · related or exempt $469,352

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $311,486 · related or exempt $311,486

  • 11e · Other revenue, total

    $311,486

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $6,722 · program services $6,722

  • 5 · Compensation of officers, directors and key employees

    total $197,018 · program services $192,973 · management and general $2,749 · fundraising $1,296

  • 7 · Other salaries and wages

    total $756,835 · program services $741,613 · management and general $10,351 · fundraising $4,871

  • 8 · Pension plan contributions

    total $74,142 · program services $72,403 · management and general $1,183 · fundraising $556

  • 9 · Other employee benefits

    total $81,333 · program services $79,427 · management and general $1,297 · fundraising $609

  • 10 · Payroll taxes

    total $74,492 · program services $73,039 · management and general $988 · fundraising $465

  • 11b · Fees: legal

    total $18,038 · program services $18,038

  • 11c · Fees: accounting

    total $80,390 · program services $37,162 · management and general $43,228

  • 11g · Fees: other

    total $153,347 · program services $151,751 · fundraising $1,596

  • 16 · Occupancy

    total $144,495 · program services $142,939 · management and general $1,058 · fundraising $498

  • 17 · Travel

    total $63,751 · program services $62,388 · management and general $740 · fundraising $623

  • 19 · Conferences, conventions and meetings

    total $48,309 · program services $47,947 · management and general $246 · fundraising $116

  • 20 · Interest

    total $668 · program services $661 · management and general $5 · fundraising $2

  • 21 · Payments to affiliates

    total $44,773 · management and general $44,773

  • 22 · Depreciation, depletion and amortization

    total $199,244 · program services $198,509 · management and general $500 · fundraising $235

  • 23 · Insurance

    total $59,131 · program services $58,480 · management and general $443 · fundraising $208

  • 24a · Other expenses: PROGRAM AND OTHER SUPPL

    total $304,572 · program services $295,369 · management and general -$95 · fundraising $9,298

  • 24b · Other expenses: MAINTENANCE OF EQUIPMEN

    total $191,931 · program services $189,115 · management and general $1,915 · fundraising $901

  • 24c · Other expenses: RECOGNITION AND AWARDS

    total $110,098 · program services $60,119 · management and general $10 · fundraising $49,969

  • 24d · Other expenses: OTHER

    total $68,126 · program services $44,582 · management and general $536 · fundraising $23,008

  • 24e · All other expenses

    total $47,198 · program services $36,974 · management and general $280 · fundraising $9,944

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,374,149 · end of year $2,623,045

  • 3 · Pledges and grants receivable

    beginning of year $106,937 · end of year $343,304

  • 4 · Accounts receivable

    beginning of year $64,206 · end of year $30,449

  • 8 · Inventories for sale or use

    beginning of year $100,962 · end of year $135,130

  • 9 · Prepaid expenses and deferred charges

    beginning of year $44,851 · end of year $37,510

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

    $11,395,547

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

    $6,929,736

  • 10c · Land, buildings and equipment, net

    beginning of year $4,660,787 · end of year $4,465,811

  • 11 · Investments: publicly traded securities

    beginning of year $54,393 · end of year $64,606

  • 15 · Other assets

    beginning of year $4,320,223 · end of year $4,981,128

  • 17 · Accounts payable and accrued expenses

    beginning of year $41,164 · end of year $101,556

  • 19 · Deferred revenue

    beginning of year $41,192 · end of year $42,630

  • 25 · Other liabilities

    beginning of year $624,642 · end of year $114,763

  • 27 · Net assets without donor restrictions

    beginning of year $5,031,806 · end of year $5,455,426

  • 28 · Net assets with donor restrictions

    beginning of year $4,987,704 · end of year $6,966,608

Mission and programs · 2023

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 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.

Activities or mission (Part I)

TO PROMOTE THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS.

  • THE BUCKEYE COUNCIL'S SINGLE PURPOSE IS TO PROVIDE PROGRAMS, MANAGEMENT AND SUPPORT FOR THE VARIOUS SCOUTING UNITS WITHIN ITS GEOGRAPHICAL AREA. AS OF DECEMBER 31, 2023, THIS INCLUDED 88 CUB SCOUT PACKS CONSISTING OF 3,079 CUB SCOUTS MEMBERS. IT ALSO INCLUDED 1,458 SCOUTS IN 110 SCOUTS BSA TROOPS, 39 VENTURE SCOUTS IN 7 VENTURE CREWS, AND 47 EXPLORERS IN 6 EXPLORER POSTS. THIS TOTALS 4,623 YOUTH AND 217 UNITS.

    Expenses $2,510,211 · Grants $6,722 · Revenue $1,778,921

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert N Hopper

    DIRECTOR OF FIELD SERVICES/CHIEF OPERATING OFFICER

    Total calculated
    $134,755
    From this org
    $116,125
    From related orgs
    $0
    Other
    $18,630
    Hours/week
    60
  • Kurt Holmes

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Bernie Miner

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1
  • Gene Thorn

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Phil Francis

    VP OF FINANCE

    Total calculated
    $0
    Hours/week
    1
  • Damon Keller

    VP OF FUND DEVELOPMENT

    Total calculated
    $0
    Hours/week
    1
  • Brian Besecker

    VP OF OPERATIONS

    Total calculated
    $0
    Hours/week
    1
  • Toby Hoy

    VP OF PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Stewart Fitzgibbon

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Michael Gruber

    LEGAL COUNCIL

    Total calculated
    $0
    Hours/week
    1
  • John Fehrenbach

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Todd Gordon

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • John Harbaugh Jr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • John Harbaugh Sr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Karl Henley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jim Hill

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • James Hilt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Tom Hilt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Leonard Janchar

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Michael Krew

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Joel Luecke

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Keith Montesano

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Craig Reynolds

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Scott Sandrock

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Nathan Sayers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Bill Schauer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Bob Schluneker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Doug Sibila

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Matt Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Greg Swinehart

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Anne Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mark Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Latrice Virola

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Douglas Woodhall

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jesse E Roper II

    SCOUT EXECUTIVE/CHIEF EXECUTIVE OFFICER

    Total calculated
    $197,016
    From this org
    $172,922
    From related orgs
    $0
    Other
    $24,094
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $172,922
    Bonus
    $0
    Other
    $0
    Deferred
    $15,764
    Nontaxable benefits
    $8,330
    Filer's total
    $197,016

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 · 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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 October 2024
IRS schema version
2023v5.1
Source object
202412899349300526

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