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← 322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by 322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA.

What the amendment changed

Compared with the return it replaced , filed 22 October 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$3,506,178 changed to $668,981
Total expenses
$858,858 changed to $5,376,008
Contributions and grants received
$1,620,390 changed to $211,515
Grants paid
$18,600 changed to $4,892,346
Program service revenue
$83,802 changed to $60,860
Investment income
$1,633,204 changed to $372,939
Other revenue
$168,782 changed to $23,667
Total assets, end of year
$4,874,199 changed to $0
Total liabilities, end of year
$167,172 changed to $0
Net assets or fund balances, end of year
$4,707,027 changed to $0
Program services expenses
$794,516 changed to $5,348,009
Management and general expenses
$36,785 changed to $4,552
Fundraising expenses
$27,557 changed to $23,447
Program service expenses (Part III)
$794,516 changed to $5,348,009

Totals

Total revenue
$668,981
Total expenses
$5,376,008
Contributions and grants received
$211,515
Grants paid
$4,892,346
Program service revenue
$60,860
Investment income
$372,939
Other revenue
$23,667
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
$5,348,009
Management and general expenses
$4,552
Fundraising expenses
$23,447
Program service expenses (Part III)
$5,348,009

Program services were 99.5% 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

    $84,705

  • 1c · Fundraising events

    $27,494

  • 1f · All other contributions, gifts and grants

    $99,316

  • 2a · Program service revenue: CAMPING AND ACTIVITIES

    total $60,860 · related or exempt $60,860

  • 3 · Investment income

    total $288,230 · excluded $288,230

  • 7a · Gross sales of assets other than inventory

    other assets $84,709

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

    other assets $0

  • 7c · Gain or loss

    other assets $84,709

  • 7d · Net gain or loss

    total $84,709 · excluded $84,709

  • 8a · Fundraising events: gross income

    $12,876

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

    $27,494

  • 8b · Fundraising events: direct expenses

    $13,775

  • 8c · Net income from fundraising events

    total -$899 · excluded -$899

  • 10a · Gross sales of inventory

    $80,897

  • 10b · Cost of goods sold

    $71,409

  • 10c · Net income from sales of inventory

    total $9,488 · related or exempt $9,488

  • 11a · Other revenue: COUNCIL SERVICES

    total $7,210 · related or exempt $7,210

  • 11d · All other revenue

    total $7,868 · excluded $7,868

  • 11e · Other revenue, total

    $15,078

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,881,675 · program services $4,881,675

  • 2 · Grants to domestic individuals

    total $10,671 · program services $10,671

  • 5 · Compensation of officers, directors and key employees

    total $76,200 · program services $73,156 · management and general $761 · fundraising $2,283

  • 7 · Other salaries and wages

    total $131,790 · program services $126,534 · management and general $1,314 · fundraising $3,942

  • 8 · Pension plan contributions

    total $39,099 · program services $37,536 · management and general $391 · fundraising $1,172

  • 9 · Other employee benefits

    total $11,705 · program services $11,237 · management and general $117 · fundraising $351

  • 10 · Payroll taxes

    total $14,127 · program services $13,563 · management and general $141 · fundraising $423

  • 11c · Fees: accounting

    total $16,831 · program services $16,158 · management and general $168 · fundraising $505

  • 11e · Fees: professional fundraising services

    total $886 · fundraising $886

  • 11g · Fees: other

    total $19,716 · program services $19,633 · management and general $83

  • 13 · Office expenses

    total $17,769 · program services $13,720 · management and general $109 · fundraising $3,940

  • 14 · Information technology

    total $8,417 · program services $8,155 · management and general $74 · fundraising $188

  • 16 · Occupancy

    total $22,380 · program services $21,700 · management and general $170 · fundraising $510

  • 17 · Travel

    total $20,568 · program services $19,760 · management and general $202 · fundraising $606

  • 19 · Conferences, conventions and meetings

    total $5,050 · program services $1,009 · management and general $10 · fundraising $4,031

  • 20 · Interest

    total $2,594 · program services $2,490 · management and general $26 · fundraising $78

  • 21 · Payments to affiliates

    total $11,228 · program services $11,228

  • 22 · Depreciation, depletion and amortization

    total $8,371 · program services $8,040 · management and general $83 · fundraising $248

  • 23 · Insurance

    total $18,065 · program services $17,405 · management and general $165 · fundraising $495

  • 24a · Other expenses: RENT AND MAINTENANCE OF

    total $25,002 · program services $24,803 · management and general $50 · fundraising $149

  • 24b · Other expenses: RECOGNITION AWARDS

    total $13,378 · program services $11,750 · management and general $35 · fundraising $1,593

  • 24c · Other expenses: SUPPLIES

    total $12,881 · program services $11,513 · management and general $619 · fundraising $749

  • 24e · All other expenses

    total $7,605 · program services $6,273 · management and general $34 · fundraising $1,298

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $55,988 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,247,848 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $25,011 · end of year $0

  • 4 · Accounts receivable

    beginning of year $2,963 · end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $85,471 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,712 · end of year $0

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

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $451,816 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $2,966,590 · end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $28,800 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $41,296 · end of year $0

  • 19 · Deferred revenue

    beginning of year $3,460 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $16,804 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $76,812 · end of year $0

  • 25 · Other liabilities

    beginning of year $28,800 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $3,410,436 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $1,296,591 · end of year $0

Mission and programs · 2023

Mission

PROMOTING THE ABILITY OF BOYS, 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.

  • PROVIDING CAMPING ACTIVITIES, EDUCATIONAL MATERIALS AND PUBLICATIONS FOR LOCAL DISTRICT SCOUTS. THE COUNCIL MERGED WITH BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL EFFECTIVE 8/1/2024.

    Expenses $5,348,009 · Grants $4,892,346 · Revenue $77,558

As filed on the 2023 return.

Listed in Part VII

  • Dr Michael Lawson

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Richard Rabe

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Tim Jacobi

    VICE PRESIDENT DEVELOPMENT

    Total calculated
    $0
    Hours/week
    1

  • Ron Vonderohe

    VICE PRESIDENT GOVERNANCE

    Total calculated
    $0
    Hours/week
    1

  • Dennis McCarty

    VICE PRESIDENT MEMBERSHIP

    Total calculated
    $0
    Hours/week
    1

  • Tyson Coble

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Dr John Guethlein

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • Carol Alpstag

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Todd Bartek

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • David Brandt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Scott Darveau

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jerome Gilg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Tom Graves

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mike Kleppinger

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Art Kolbet

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dr David Lindley

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Tim Mayfield

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mark Mowry

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dr Sharon Obasi

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Aaron Schardt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mike Tye

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1

  • Betty Van Boening

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • David Plond

    SCOUT EXECUTIVE/CEO

    Total calculated
    $0
    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.

Grants on this return

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2023
Filed
13 January 2025
IRS schema version
2023v6.0
Source object
202520159349300237

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