Skip to content
Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$4,661,815
Total expenses
$3,567,184
Contributions and grants received
$1,903,740
Grants paid
$56,694
Program service revenue
$633,508
Investment income
$1,137,349
Other revenue
$987,218
Total assets, end of year
$9,675,153
Total liabilities, end of year
$1,381,113
Net assets or fund balances, end of year
$8,294,040
Program services expenses (Part IX)
$2,804,739
Management and general expenses
$391,014
Fundraising expenses
$371,431
Program service expenses (Part III)
$2,804,739

Program services were 78.6% 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

    $8,870

  • 1f · All other contributions, gifts and grants

    $1,894,870

  • 2a · Program service revenue: CAMP FEES

    total $418,534 · related or exempt $418,534

  • 2b · Program service revenue: COUNCIL ACTIVITIES

    total $214,974 · related or exempt $214,974

  • 3 · Investment income

    total $9,100 · excluded $9,100

  • 6a · Gross rents

    real property $36,646

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $36,646

  • 6d · Net rental income or loss

    total $36,646 · related or exempt $36,646

  • 7a · Gross sales of assets other than inventory

    other assets $1,400,000

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

    other assets $271,751

  • 7c · Gain or loss

    other assets $1,128,249

  • 7d · Net gain or loss

    total $1,128,249 · related or exempt $1,128,249

  • 8a · Fundraising events: gross income

    $56,523

  • 8b · Fundraising events: direct expenses

    $15,527

  • 8c · Net income from fundraising events

    total $40,996 · excluded $40,996

  • 10a · Gross sales of inventory

    $744,142

  • 10b · Cost of goods sold

    $504,450

  • 10c · Net income from sales of inventory

    total $239,692 · excluded $239,692

  • 11a · Other revenue: COUNCIL SERVICES

    total $580,455 · related or exempt $580,455

  • 11b · Other revenue: OTHER REVENUES

    total $89,429 · related or exempt $89,429

  • 11e · Other revenue, total

    $669,884

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $56,694 · program services $56,694

  • 5 · Compensation of officers, directors and key employees

    total $364,921 · program services $282,060 · management and general $48,335 · fundraising $34,526

  • 7 · Other salaries and wages

    total $1,148,580 · program services $890,818 · management and general $150,361 · fundraising $107,401

  • 9 · Other employee benefits

    total $215,615 · program services $163,617 · management and general $30,332 · fundraising $21,666

  • 10 · Payroll taxes

    total $134,897 · program services $104,228 · management and general $17,890 · fundraising $12,779

  • 11g · Fees: other

    total $158,019 · program services $88,144 · management and general $54,729 · fundraising $15,146

  • 16 · Occupancy

    total $322,054 · program services $271,287 · management and general $29,614 · fundraising $21,153

  • 17 · Travel

    total $98,276 · program services $75,013 · management and general $13,570 · fundraising $9,693

  • 19 · Conferences, conventions and meetings

    total $28,773 · program services $22,267 · management and general $3,795 · fundraising $2,711

  • 20 · Interest

    total $9,179 · program services $6,976 · management and general $1,285 · fundraising $918

  • 21 · Payments to affiliates

    total $97,644 · program services $97,644

  • 22 · Depreciation, depletion and amortization

    total $178,151 · program services $175,082 · management and general $1,790 · fundraising $1,279

  • 23 · Insurance

    total $125,721 · program services $118,924 · management and general $3,967 · fundraising $2,830

  • 24a · Other expenses: SUPPLIES

    total $446,763 · program services $318,846 · management and general $12,286 · fundraising $115,631

  • 24b · Other expenses: OPERATING EXPENSES

    total $120,914 · program services $91,895 · management and general $16,928 · fundraising $12,091

  • 24c · Other expenses: TELEPHONE

    total $38,125 · program services $30,885 · management and general $4,223 · fundraising $3,017

  • 24d · Other expenses: PRINTING & PUBLICATIONS

    total $12,038 · program services $2,137 · management and general $394 · fundraising $9,507

  • 24e · All other expenses

    total $10,820 · program services $8,222 · management and general $1,515 · fundraising $1,083

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $316,455 · end of year $988,538

  • 3 · Pledges and grants receivable

    beginning of year $99,640 · end of year $122,251

  • 4 · Accounts receivable

    beginning of year $282,632 · end of year $19,398

  • 8 · Inventories for sale or use

    beginning of year $67,325 · end of year $27,402

  • 9 · Prepaid expenses and deferred charges

    beginning of year $104,413 · end of year $79,080

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

    $8,451,256

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

    $3,156,141

  • 10c · Land, buildings and equipment, net

    beginning of year $5,564,881 · end of year $5,295,115

  • 12 · Investments: other securities

    beginning of year $1,805,395 · end of year $2,004,948

  • 15 · Other assets

    beginning of year $0 · end of year $1,138,421

  • 17 · Accounts payable and accrued expenses

    beginning of year $58,988 · end of year $104,089

  • 19 · Deferred revenue

    beginning of year $17,030 · end of year $23,635

  • 24 · Unsecured notes and loans payable

    beginning of year $732,661 · end of year $0

  • 25 · Other liabilities

    beginning of year $389,431 · end of year $1,253,389

  • 27 · Net assets without donor restrictions

    beginning of year $4,969,989 · end of year $5,938,720

  • 28 · Net assets with donor restrictions

    beginning of year $2,072,642 · end of year $2,355,320

Mission and programs · 2024

Mission

THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: "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)

THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: "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.

  • BOY SCOUTS OF AMERICA, GOLDEN EMPIRE COUNCIL SERVES YOUNG MEN AND WOMEN THROUGHOUT 16 NORTHERN CALIFORNIA COUNTIES. THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTS-A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK. TIGER CUBS-ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR-OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING-FAMILY-AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES,GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. BOY SCOUTING-WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. VENTURING-PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 OR 13 WITH COMPLETION OF THE EIGHTH GRADE-THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AN WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. GOLDEN EMPIRE COUNCIL HAS APPROXIMATELY 6,389 REGISTERED YOUTH MEMBERS AND 3,226 ADULT LEADERS.

    Expenses $2,510,447 · Revenue $921,504

  • GOLDEN EMPIRE COUNCIL OPERATES THREE SUMMER CAMPS OFFERING CUB SCOUTS AND BOY SCOUTS EDUCATION, RESPONSIBLE FUN AND ADVENTURE.

    Expenses $294,292 · Grants $56,694 · Revenue $418,534

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Paul A Helman

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Dan Calabrese

    CHAIRMAN-INVESTMENT COMMITTEE

    Total calculated
    $0
    Hours/week
    2
  • Larry Taylor

    PAST CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Christine L Ishikawa

    DISTRICT CHAIR - THREE RIVERS

    Total calculated
    $0
    Hours/week
    2
  • David Ishikawa

    PAST PRESIDENT/ASST TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Larry R Booth

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • David A Fleming

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jon Blakstad

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Sonja Herne

    IMMEDIATE PAST CHAIRWOMAN

    Total calculated
    $0
    Hours/week
    1
  • John Hidahl

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Walter Dahl

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Doug Wacker

    DISTRICT CHAIR - NORTHERN RIVERS

    Total calculated
    $0
    Hours/week
    2
  • Joshua Green

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Braiden Chadwick

    COUNCIL ATTORNEY/LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1
  • Becky Mesker

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Trish Shurtz

    VP STRATEGY

    Total calculated
    $0
    Hours/week
    2
  • Ron Ellis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Christopher Geraghty

    DISTRICT CHAIR - PIONEER EXPRESS

    Total calculated
    $0
    Hours/week
    2
  • Robin Rogness

    VP ENDOWMENT

    Total calculated
    $0
    Hours/week
    2
  • Mark Shafer

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Howard Dutra

    VP ENDOWMENTS

    Total calculated
    $0
    Hours/week
    2
  • Sean Collins

    VP FUND DEVELOPMENT

    Total calculated
    $0
    Hours/week
    2
  • Phil Haley

    VP TRAINING

    Total calculated
    $0
    Hours/week
    2
  • Tina Tharratt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Michael Chinn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Mark Wong

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Mark Liechty

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Matthew Harris

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Terryl Tocci

    DISTRICT CHAIR - EL DORADO

    Total calculated
    $0
    Hours/week
    2
  • Kathy Neuburger

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    2
  • Kandra Wong

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Irene Harris

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Michael Jacques

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Matthew Okamoto

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • James Rhodes-Dreyer

    SCOUT EXECUTIVE & CEO

    Total calculated
    $229,632
    From this org
    $210,596
    From related orgs
    $0
    Other
    $19,036
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,596
    Bonus
    $0
    Other
    $0
    Deferred
    $3,513
    Nontaxable benefits
    $15,523
    Filer's total
    $229,632
  • Jeff Good

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jeff Reed

    PAST CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Jim Mayer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Ken Monroe

    BOARD CHAIRMAN

    Total calculated
    $0
    Hours/week
    2
  • Kim Perry-Reed

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Steve Romeo

    VP MEMBERSHIP

    Total calculated
    $0
    Hours/week
    2
  • Adam Roth

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Robert Tanaka

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • John Walton

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    2
  • Tim Yeung

    VP ADMINISTRATION

    Total calculated
    $0
    Hours/week
    2
  • Greg Schultz

    DISTRICT CHAIR - PLACER

    Total calculated
    $0
    Hours/week
    2
  • John Ganaway

    DISTRICT CHAIR - YOLANO

    Total calculated
    $0
    Hours/week
    2
  • Andrew Mendonsa

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    2
  • Rod Nishikawa

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Justin Hernandez

    COO

    Total calculated
    $135,288
    From this org
    $130,281
    From related orgs
    $0
    Other
    $5,007
    Hours/week
    40
  • James Ford

    FIELD DIRECTOR

    Total calculated
    $107,236
    From this org
    $104,218
    From related orgs
    $0
    Other
    $3,018
    Hours/week
    40
  • Rey Mirano

    CONTROLLER

    Total calculated
    $130,420
    From this org
    $118,196
    From related orgs
    $0
    Other
    $12,224
    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 · 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.

  • GOLDEN EMPIRE COUNCIL - BOY SCOUTS OF AMERICA TRUST FUND

    501(C)(3) · ACCOUNT FOR PERM RESTRICTED DONATIONS RECEIVED BY BOY SCOUTS OF AMERICA. · CA

Provenance

Return type
form_990
Tax year
2024
Filed
7 November 2025
IRS schema version
2024v5.2
Source object
202533119349303103

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.