Totals
- Total revenue
- $4,664,946
- Total expenses
- $2,800,438
- Contributions and grants received
- $2,487,425
- Grants paid
- $6,848
- Program service revenue
- $1,099,146
- Investment income
- $625,360
- Other revenue
- $453,015
- Total assets, end of year
- $17,167,500
- Total liabilities, end of year
- $810,127
- Net assets or fund balances, end of year
- $16,357,373
- Program services expenses (Part IX)
- $2,181,598
- Management and general expenses
- $413,473
- Fundraising expenses
- $205,367
- Program service expenses (Part III)
- $2,181,598
Program services were 77.9% 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
$13,189
-
1c · Fundraising events
$250,884
-
1e · Government grants (contributions)
$208,649
-
1f · All other contributions, gifts and grants
$2,014,703
-
1g · Noncash contributions included above
$385,047
-
2a · Program service revenue: CAMPING
total $973,733 · related or exempt $973,733
-
2b · Program service revenue: ACTIVITIES
total $125,413 · related or exempt $125,413
-
3 · Investment income
total $167,293 · excluded $167,293
-
6a · Gross rents
real property $26,989
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $26,989
-
6d · Net rental income or loss
total $26,989 · excluded $26,989
-
7a · Gross sales of assets other than inventory
securities $457,517 · other assets $550
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $457,517 · other assets $550
-
7d · Net gain or loss
total $458,067 · excluded $458,067
-
8a · Fundraising events: gross income
$11,957
-
8a · Fundraising events: contributions included on line 1c
$250,884
-
8b · Fundraising events: direct expenses
$20,582
-
8c · Net income from fundraising events
total -$8,625 · excluded -$8,625
-
10a · Gross sales of inventory
$1,010,162
-
10b · Cost of goods sold
$630,490
-
10c · Net income from sales of inventory
total $379,672 · related or exempt $379,672
-
11a · Other revenue: MISCELLANEOUS REVENUE
total $54,979 · excluded $54,979
-
11e · Other revenue, total
$54,979
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $6,848 · program services $6,848
-
5 · Compensation of officers, directors and key employees
total $175,655 · program services $149,070 · management and general $15,354 · fundraising $11,231
-
7 · Other salaries and wages
total $757,423 · program services $646,847 · management and general $63,863 · fundraising $46,713
-
8 · Pension plan contributions
total $52,549 · program services $42,825 · management and general $5,616 · fundraising $4,108
-
9 · Other employee benefits
total $103,682 · program services $84,490 · management and general $11,085 · fundraising $8,107
-
10 · Payroll taxes
total $71,805 · program services $61,034 · management and general $6,222 · fundraising $4,549
-
11b · Fees: legal
total $14,904 · management and general $14,904
-
11c · Fees: accounting
total $89,263 · management and general $89,263
-
11f · Fees: investment management
total $35,452 · management and general $35,452
-
11g · Fees: other
total $54,554 · management and general $54,554
-
13 · Office expenses
total $57,440 · program services $37,267 · management and general $2,277 · fundraising $17,896
-
16 · Occupancy
total $159,080 · program services $145,689 · management and general $7,734 · fundraising $5,657
-
17 · Travel
total $65,957 · program services $57,008 · management and general $5,102 · fundraising $3,847
-
19 · Conferences, conventions and meetings
total $23,517 · program services $19,787 · management and general $2,155 · fundraising $1,575
-
20 · Interest
total $8,600 · management and general $8,600
-
21 · Payments to affiliates
total $56,790 · management and general $56,790
-
22 · Depreciation, depletion and amortization
total $267,180 · program services $253,756 · management and general $7,753 · fundraising $5,671
-
23 · Insurance
total $193,916 · program services $159,010 · management and general $20,160 · fundraising $14,746
-
24a · Other expenses: PROGRAM AND OTHER SUPPL
total $364,191 · program services $354,664 · management and general $350 · fundraising $9,177
-
24b · Other expenses: RECOGNITION AND AWARDS
total $103,827 · program services $64,135 · management and general $512 · fundraising $39,180
-
24c · Other expenses: MAINTENANCE OF EQUIPMEN
total $54,979 · program services $51,972 · management and general $1,736 · fundraising $1,271
-
24e · All other expenses
total $82,826 · program services $47,196 · management and general $3,991 · fundraising $31,639
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,258,414 · end of year $1,632,390
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $249,300
-
3 · Pledges and grants receivable
beginning of year $155,935 · end of year $748,840
-
4 · Accounts receivable
beginning of year $39,991 · end of year $37,891
-
8 · Inventories for sale or use
beginning of year $127,975 · end of year $174,112
-
9 · Prepaid expenses and deferred charges
beginning of year $26,712 · end of year $24,944
-
10a · Land, buildings and equipment: cost or other basis
$14,353,669
-
10b · Land, buildings and equipment: accumulated depreciation
$7,356,414
-
10c · Land, buildings and equipment, net
beginning of year $6,068,253 · end of year $6,997,255
-
11 · Investments: publicly traded securities
beginning of year $75,114 · end of year $289,687
-
15 · Other assets
beginning of year $6,042,142 · end of year $7,013,081
-
17 · Accounts payable and accrued expenses
beginning of year $68,691 · end of year $410,634
-
19 · Deferred revenue
beginning of year $37,109 · end of year $42,922
-
25 · Other liabilities
beginning of year $395,863 · end of year $356,571
-
27 · Net assets without donor restrictions
beginning of year $7,283,144 · end of year $7,814,912
-
28 · Net assets with donor restrictions
beginning of year $7,009,729 · end of year $8,542,461
Mission and programs · 2025
Mission
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.
-
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, 2025, THIS INCLUDED 86 CUB SCOUT PACKS CONSISTING OF 2,283 CUB SCOUT MEMBERS, 107 SCOUTS BSA TROOPS CONSISTING OF 1,298 SCOUT MEMBERS, 5 VENTURE CREWS AND EXPLORING POSTS CONSISTING OF 54 MEMBERS. TOTAL SERVED WAS 198 SCOUTING UNITS CONSISTING OF 3,635 MEMBERS.
Expenses $2,181,598 · Grants $6,848 · Revenue $1,478,818
As filed on the 2025 return.
Listed in Part VII
-
Nathan HopperNATHAN HOPPER
SCOUT EXECUTIVE/CEO
- Total calculated
- $175,655
- From this org
- $151,590
- From related orgs
- $0
- Other
- $24,065
- Hours/week
- 60
Schedule J breakdown matched by us
- Base
- $151,590
- Bonus
- $0
- Other
- $0
- Deferred
- $11,250
- Nontaxable benefits
- $12,815
- Filer's total
- $175,655
-
Brian BeseckerBRIAN BESECKER
VP OF OPERATIONS
- Total calculated
- $0
- Hours/week
- 1
-
Jay HaysJAY HAYS
VP OF MEMBERSHIP
- Total calculated
- $0
- Hours/week
- 1
-
Phil FrancisPHIL FRANCIS
VP OF FINANCE
- Total calculated
- $0
- Hours/week
- 1
-
Damon KellerDAMON KELLER
VP OF DEVELOPMENT
- Total calculated
- $0
- Hours/week
- 1
-
Kevin PulsKEVIN PULS
VP OF RISK MANAGEMENT
- Total calculated
- $0
- Hours/week
- 1
-
Toby HoyTOBY HOY
VP OF PROGRAM
- Total calculated
- $0
- Hours/week
- 1
-
Matt SmithMATT SMITH
COUNCIL PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Melissa BiltzMELISSA BILTZ
COUNCIL COMMISSIONER
- Total calculated
- $0
- Hours/week
- 1
-
H Stewart Fitz GibbonH STEWART FITZ GIBBON
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Michael GruberMICHAEL GRUBER
LEGAL COUNSEL
- Total calculated
- $0
- Hours/week
- 1
-
Marc FusaroMARC FUSARO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Tim FryeTIM FRYE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
John Harbaugh JrJOHN HARBAUGH JR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
John Harbaugh SrJOHN HARBAUGH SR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Karl HenleyKARL HENLEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Jim HillJIM HILL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Tom HiltTOM HILT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
James HiltJAMES HILT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kurt HolmesKURT HOLMES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Leonard JancharLEONARD JANCHAR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Michael KrewMICHAEL KREW
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Michael LombardiMICHAEL LOMBARDI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Joel LueckeJOEL LUECKE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Bernie MinerBERNIE MINER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Keith MontesanoKEITH MONTESANO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Craig ReynoldsCRAIG REYNOLDS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Scott SandrockSCOTT SANDROCK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Nathan SayersNATHAN SAYERS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Bob SchlunekerBOB SCHLUNEKER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Doug SibilaDOUG SIBILA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Anne TaylorANNE TAYLOR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mark TaylorMARK TAYLOR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Gene ThornGENE THORN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Latrice VirolaLATRICE VIROLA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Doug WoodhallDOUG WOODHALL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Andy ZieglerANDY ZIEGLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
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.
-
501(C)(3) · TO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCIL · OH
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 10 August 2026
- IRS schema version
- 2025v4.2
- Source object
- 202602229349300020
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