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Nonprofiteer
← BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,992,199
Total expenses
$1,953,985
Contributions and grants received
$862,320
Grants paid
$0
Program service revenue
$416,248
Investment income
$333,460
Other revenue
$380,171
Total assets, end of year
$6,322,908
Total liabilities, end of year
$388,072
Net assets or fund balances, end of year
$5,934,836
Program services expenses (Part IX)
$1,789,380
Management and general expenses
$70,772
Fundraising expenses
$93,833
Program service expenses (Part III)
$1,789,380

Program services were 91.6% 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.

  • 1d · Related organizations

    $177,630

  • 1f · All other contributions, gifts and grants

    $684,690

  • 2a · Program service revenue: CAMPING

    total $385,521 · related or exempt $385,521

  • 2b · Program service revenue: ACTIVITIES

    total $30,727 · related or exempt $30,727

  • 3 · Investment income

    total $333,460 · related or exempt $333,460

  • 8a · Fundraising events: gross income

    $215,875

  • 8b · Fundraising events: direct expenses

    $54,028

  • 8c · Net income from fundraising events

    total $161,847 · excluded $146,764

  • 10a · Gross sales of inventory

    $310,879

  • 10b · Cost of goods sold

    $194,043

  • 10c · Net income from sales of inventory

    total $116,836 · related or exempt $17,703 · excluded $99,133

  • 11a · Other revenue: MISC

    total $101,488 · related or exempt $101,488

  • 11e · Other revenue, total

    $101,488

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $839,456 · program services $755,742 · management and general $40,938 · fundraising $42,776

  • 8 · Pension plan contributions

    total $82,273 · program services $73,124 · management and general $4,476 · fundraising $4,673

  • 9 · Other employee benefits

    total $82,899 · program services $73,678 · management and general $4,507 · fundraising $4,714

  • 10 · Payroll taxes

    total $68,604 · program services $61,350 · management and general $3,547 · fundraising $3,707

  • 11c · Fees: accounting

    total $69,840 · program services $69,840

  • 11g · Fees: other

    total $29,826 · program services $15,470 · management and general $6,754 · fundraising $7,602

  • 13 · Office expenses

    total $21,492 · program services $16,700 · management and general $437 · fundraising $4,355

  • 16 · Occupancy

    total $139,866 · program services $136,310 · management and general $1,739 · fundraising $1,817

  • 17 · Travel

    total $58,195 · program services $52,281 · management and general $2,822 · fundraising $3,092

  • 19 · Conferences, conventions and meetings

    total $9,736 · program services $9,263 · management and general $231 · fundraising $242

  • 20 · Interest

    total $4,967 · program services $4,266 · management and general $343 · fundraising $358

  • 21 · Payments to affiliates

    total $58,007 · program services $58,007

  • 22 · Depreciation, depletion and amortization

    total $189,394 · program services $188,718 · management and general $331 · fundraising $345

  • 23 · Insurance

    total $54,819 · program services $53,318 · management and general $734 · fundraising $767

  • 24a · Other expenses: SUPPLIES

    total $123,266 · program services $122,038 · management and general $358 · fundraising $870

  • 24b · Other expenses: RECOGNITION AWARDS

    total $45,037 · program services $30,023 · management and general $105 · fundraising $14,909

  • 24c · Other expenses: EQUIPMENT RENTAL/MAINT.

    total $42,543 · program services $38,255 · management and general $2,097 · fundraising $2,191

  • 24d · Other expenses: TELEPHONE

    total $15,347 · program services $13,653 · management and general $828 · fundraising $866

  • 24e · All other expenses

    total $18,418 · program services $17,344 · management and general $525 · fundraising $549

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $822,484 · end of year $400,127

  • 3 · Pledges and grants receivable

    beginning of year $274,353 · end of year $191,980

  • 4 · Accounts receivable

    beginning of year $7,214 · end of year $6,847

  • 8 · Inventories for sale or use

    beginning of year $82,746 · end of year $73,757

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,902 · end of year $36,723

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

    $11,343,417

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

    $5,751,114

  • 10c · Land, buildings and equipment, net

    beginning of year $5,131,394 · end of year $5,592,303

  • 15 · Other assets

    beginning of year $35,613 · end of year $21,171

  • 17 · Accounts payable and accrued expenses

    beginning of year $320,530 · end of year $35,133

  • 19 · Deferred revenue

    beginning of year $10,813 · end of year $23,636

  • 21 · Escrow or custodial account liability

    beginning of year $118,128 · end of year $105,940

  • 24 · Unsecured notes and loans payable

    end of year $200,000

  • 25 · Other liabilities

    beginning of year $35,613 · end of year $23,363

  • 27 · Net assets without donor restrictions

    beginning of year $2,936,901 · end of year $5,333,770

  • 28 · Net assets with donor restrictions

    beginning of year $2,959,721 · end of year $601,066

Mission and programs · 2025

Mission

TO OPERATE THE SCOUTING AMERICA PROGRAM FOR A MULTI-COUNTY AREA

  • THE BLACK SWAMP AREA COUNCIL OFFERS CAMPING TO AREA YOUTH TO FURTHER DEVELOP THE SKILLS LEARNED THROUGH OTHER BOY SCOUT PROGRAMS. OVER 6000 INDIVIDUALS BENEFITED AND WERE ABLE TO APPLY THE SKILLS LEARNED IN VARIOUS OTHER BOY SCOUT ACTIVITIES.

    Expenses $343,114 · Revenue $385,521

  • OUR YOUTH PARTICIPATE IN EXCITING INDOOR/OUTDOOR ACTIVITIES FOR BOYS (AGES 7-14) AND FOR YOUNG MEN AND WOMEN (AGES 14-20). THEY ARE UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, WHO HELP THEM DEVELOP THE LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND ACTIVE CITIZENS IN THEIR COMMUNITIES. THESE SKILLS INCLUDE ETHICAL DECISION MAKING, CONFLICT RESOLUTION, SELF-ESTEEM, LITERACY SKILLS, LEADERSHIP DEVELOPMENT, SERVICE TO OTHERS AND MENTORING SKILLS.

    Expenses $1,388,259 · Revenue $30,727

  • PAYMENTS TO AFFILIATES

    Expenses $58,007

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MARC KOGAN

    EXECUTIVE DI

    Total calculated
    $187,634
    From this org
    $159,671
    From related orgs
    $0
    Other
    $27,963
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $159,671
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,175
    Nontaxable benefits
    $14,788
    Filer's total
    $187,634

  • DONALD ALEXANDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MATT BLACK

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    2

  • CURT BROOKHART

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SHERRI GARNER BRUMBAUGH

    VP DEVELOPEM

    Total calculated
    $0
    Hours/week
    2

  • CHAD BRYAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHUCK CLAPPER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TAMMY COOPER

    VP CAMPING

    Total calculated
    $0
    Hours/week
    2

  • PATRICK COWARD

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • ROBERT CUPP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • STAN DOTY

    VP ENDOWMENT

    Total calculated
    $0
    Hours/week
    2

  • ROGER FRESE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RICHARD FLOWERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SCOTT GRAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BRENDAN GREANEY

    VP MARKETING

    Total calculated
    $0
    Hours/week
    2

  • MIKE GREENWOOD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DEAN HANKINS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BENJAMIN HARRIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHASE HATFILED

    VP EXPLORING

    Total calculated
    $0
    Hours/week
    2

  • PHIL HAVENS

    VP PROPERTIE

    Total calculated
    $0
    Hours/week
    2

  • KARL HEMMINGER

    VP DIST. OPE

    Total calculated
    $0
    Hours/week
    2

  • JEFFREY ITEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TOM MASTERSON

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    2

  • DANIEL MEFFLEY

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    2

  • MIKE METZGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MARK MILLER

    VP STRATEGIC

    Total calculated
    $0
    Hours/week
    2

  • CHRISTOPHER MILESKI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHERYL PARSON

    VP MEMBERSHI

    Total calculated
    $0
    Hours/week
    2

  • BENJAMIN SAPP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CALE SPIELES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DOUG SAUL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MIKE SAXTON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAVID THOMPSON

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • DAN VENNEKOTTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MICHELLE WAGGONER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JEFF WHITMAN

    LEGAL COUNCI

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL YAMMINE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

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

None.

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
2025
Filed
30 June 2026
IRS schema version
2025v4.0
Source object
202622189349301502

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