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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$800,627
Total expenses
$797,822
Contributions and grants received
$170,266
Grants paid
$0
Program service revenue
$102,818
Investment income
$235,548
Other revenue
$291,995
Total assets, end of year
$4,306,737
Total liabilities, end of year
$43,358
Net assets or fund balances, end of year
$4,263,379
Program services expenses (Part IX)
$654,022
Management and general expenses
$59,933
Fundraising expenses
$83,867
Program service expenses (Part III)
$654,022

Program services were 82.0% 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.

  • 1f · All other contributions, gifts and grants

    $170,266

  • 2a · Program service revenue: ACTIVITY INCOME

    total $26,385 · related or exempt $26,385

  • 2b · Program service revenue: CAMPING

    total $76,433 · related or exempt $76,433

  • 3 · Investment income

    total $235,548 · related or exempt $235,548

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $140,687

  • 8b · Fundraising events: direct expenses

    $73,649

  • 8c · Net income from fundraising events

    total $67,038

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $36,152

  • 10b · Cost of goods sold

    $23,925

  • 10c · Net income from sales of inventory

    total $12,227 · excluded $12,227

  • 11a · Other revenue: OTHER SALES

    total $212,730 · related or exempt $212,730

  • 11e · Other revenue, total

    $212,730

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $320,485 · program services $263,235 · management and general $30,675 · fundraising $26,575

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $78,521 · program services $64,513 · management and general $7,711 · fundraising $6,297

  • 10 · Payroll taxes

    total $24,929 · program services $20,563 · management and general $2,403 · fundraising $1,963

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $64,224 · program services $52,766 · management and general $6,307 · fundraising $5,151

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $63,094 · program services $59,557 · management and general $1,947 · fundraising $1,590

  • 17 · Travel

    total $21,925 · program services $18,527 · management and general $1,812 · fundraising $1,586

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $2,050 · program services $1,435 · management and general $475 · fundraising $140

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $22,947 · fundraising $22,947

  • 22 · Depreciation, depletion and amortization

    total $56,528 · program services $54,731 · management and general $989 · fundraising $808

  • 23 · Insurance

    total $56,005 · program services $46,013 · management and general $5,500 · fundraising $4,492

  • 24a · Other expenses: SUPPLIES

    total $34,479 · program services $33,683 · management and general $383 · fundraising $413

  • 24b · Other expenses: RECOGNITION AWARDS

    total $21,632 · program services $16,960 · management and general $208 · fundraising $4,464

  • 24c · Other expenses: RENT & MAINTENANCE EQUIP

    total $10,841 · program services $9,906 · management and general $473 · fundraising $462

  • 24d · Other expenses: OTHER EXPENSES

    total $9,760 · program services $7,065 · management and general $480 · fundraising $2,215

  • 24e · All other expenses

    total $10,402 · program services $5,068 · management and general $570 · fundraising $4,764

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $406,962 · end of year $389,302

  • 2 · Savings and temporary cash investments

    beginning of year $36,433 · end of year $52,249

  • 3 · Pledges and grants receivable

    beginning of year $93,418 · end of year $59,457

  • 4 · Accounts receivable

    beginning of year $9,087 · end of year $11,275

  • 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 $37,863 · end of year $33,212

  • 9 · Prepaid expenses and deferred charges

    beginning of year $22,674 · end of year $24,187

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

    $4,429,513

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

    $2,751,416

  • 10c · Land, buildings and equipment, net

    beginning of year $1,680,961 · end of year $1,678,097

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $1,974,586 · end of year $2,058,958

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $46,734 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,144 · end of year $43,358

  • 27 · Net assets without donor restrictions

    beginning of year $3,052,443 · end of year $3,067,723

  • 28 · Net assets with donor restrictions

    beginning of year $1,208,131 · end of year $1,195,656

Mission and programs · 2025

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 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 THEMSLEVES AND OTHERS, TRAINING THAM 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.

  • TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS FROM FIRST TO FIFTH-GRADE OR 7 TO 11 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. 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 & WOMEN 14 (AND 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. OVER 34,000 SERVED THROUGH 256 CUB SCOUT PACKS, 230 BOY SCOUT TROOPS, AND 92 VENTURING CREWS.

    Expenses $654,022

As filed on the 2025 return.

Listed in Part VII

  • Robert D'Avignon

    SCOUT DIRECTOR

    Total calculated
    $126,155
    From this org
    $126,155
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Mike Correro

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    0.5
  • Paul Hutcheson

    Past President

    Total calculated
    $0
    Hours/week
    2
  • Dennis Burke

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Mike Hislop

    President

    Total calculated
    $0
    Hours/week
    0.5
  • Malcolm Maddox

    VP GOVERNANCE

    Total calculated
    $0
    Hours/week
    0.5
  • Chip Turner

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Liz Pyle

    VP Marketing

    Total calculated
    $0
    Hours/week
    0.5
  • Ralph Armstrong

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Bill Cheek

    VP DEVELOPMENT

    Total calculated
    $0
    Hours/week
    0.5
  • Joel Istre

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Sam Moore III

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Wendy Alexander

    Past President

    Total calculated
    $0
    Hours/week
    0.5
  • Zach Moore

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Terry Barnhill

    INVESTMENT COMM

    Total calculated
    $0
    Hours/week
    0.25
  • Chet Bradley

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Rob Garner

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    0.5
  • David Cole

    Treasurer

    Total calculated
    $0
    Hours/week
    0.25
  • Jeff Powell

    VP MEMBERSHIP

    Total calculated
    $0
    Hours/week
    0.25
  • Toni Bacon

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Christine Berry

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Sherill Phelps

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Patricia Dalton

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Matt Bonner

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Jake Branch

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Sal Brocato

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Robert Griffin

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Cathi Cox-Boniol

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Alicia Cribbs

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Lee Denny

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Thomas Martin

    Commissioner

    Total calculated
    $0
    Hours/week
    0.5
  • Eorum Young III

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Don McGehee

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Vinson Mouser

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Jeff Messinger

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Sue Nicholson

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Amanda Edge

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Dani Walker

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Dj Fortenberry

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Brian Dollar

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Carly Gonzalez

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Gary Strebeck

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Peyton Knowles

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Josh Etheridge

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Michael Gray

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Bruce Cowan

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Ernest Finch

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Ashanti Jones

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Roy Heatherly

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Kristopher Kelley

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Leah Sumrall

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Dr Andy Langley

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Kurt Oestriecher

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Chris Ramsey

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Lane Windham

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Tracy Houck

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Fred Jones

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Michelli Martin

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Wes Martin

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Robert Rash

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Troy West

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Jackie Slack

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • James Stephens

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Patience Talley

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Ralph Thomas

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • Shelva Thomas

    Director

    Total calculated
    $0
    Hours/week
    0.25
  • John Wolf

    Director

    Total calculated
    $0
    Hours/week
    0.25

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
10 June 2026
IRS schema version
2025v4.1
Source object
202621619349301502

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