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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$5,177,433
Total expenses
$7,996,978
Contributions and grants received
$1,177,002
Grants paid
$6,590
Program service revenue
$3,668,849
Investment income
-$70,097
Other revenue
$401,679
Total assets, end of year
$35,610,623
Total liabilities, end of year
$3,283,946
Net assets or fund balances, end of year
$32,326,677
Program services expenses (Part IX)
$7,240,645
Management and general expenses
$306,017
Fundraising expenses
$450,316
Program service expenses (Part III)
$7,240,645

Program services were 90.5% 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

    $4,026

  • 1c · Fundraising events

    $74,526

  • 1e · Government grants (contributions)

    $463,067

  • 1f · All other contributions, gifts and grants

    $635,383

  • 1g · Noncash contributions included above

    $52,010

  • 2a · Program service revenue: Activity Revenue

    total $1,309,426 · related or exempt $194,946 · unrelated business $1,114,480

  • 2b · Program service revenue: Camping Revenue

    total $2,359,423 · related or exempt $2,359,423

  • 3 · Investment income

    total $289,248 · excluded $289,248

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

    total $0

  • 5 · Royalties

    total $78,858 · excluded $78,858

  • 6a · Gross rents

    real property $49,644

  • 6c · Rental income or loss

    real property $49,644

  • 6d · Net rental income or loss

    total $49,644 · excluded $49,644

  • 7a · Gross sales of assets other than inventory

    securities $3,597,129 · other assets $250,548

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

    securities $3,436,521 · other assets $770,501

  • 7c · Gain or loss

    securities $160,608 · other assets -$519,953

  • 7d · Net gain or loss

    total -$359,345 · excluded -$359,345

  • 8a · Fundraising events: gross income

    $102,893

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

    $74,526

  • 8b · Fundraising events: direct expenses

    $112,639

  • 8c · Net income from fundraising events

    total -$9,746 · excluded -$9,746

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $803,518

  • 10b · Cost of goods sold

    $568,728

  • 10c · Net income from sales of inventory

    total $234,790 · unrelated business $29,625 · excluded $205,165

  • 11a · Other revenue: Other Revenue

    total $48,133 · related or exempt $29,475 · unrelated business $18,658

  • 11e · Other revenue, total

    $48,133

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $6,590 · program services $6,590

  • 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 $218,173 · program services $176,721 · management and general $10,908 · fundraising $30,544

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,814,215 · program services $1,597,419 · management and general $57,052 · fundraising $159,744

  • 8 · Pension plan contributions

    total $156,678 · program services $126,959 · management and general $7,821 · fundraising $21,898

  • 9 · Other employee benefits

    total $82,249 · program services $66,658 · management and general $4,103 · fundraising $11,488

  • 10 · Payroll taxes

    total $153,479 · program services $133,714 · management and general $5,201 · fundraising $14,564

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $8,601 · program services $8,099 · management and general $132 · fundraising $370

  • 11c · Fees: accounting

    total $108,002 · program services $22,869 · management and general $81,180 · fundraising $3,953

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $178,546 · program services $174,256 · management and general $1,129 · fundraising $3,161

  • 12 · Advertising and promotion

    total $16,107 · program services $13,047 · management and general $805 · fundraising $2,255

  • 13 · Office expenses

    total $185,016 · program services $140,972 · management and general $7,929 · fundraising $36,115

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,200,455 · program services $1,089,930 · management and general $29,085 · fundraising $81,440

  • 17 · Travel

    total $218,682 · program services $180,644 · management and general $10,010 · fundraising $28,028

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $33,913 · program services $31,687 · management and general $586 · fundraising $1,640

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,284,629 · program services $1,264,285 · management and general $5,354 · fundraising $14,990

  • 23 · Insurance

    total $149,071 · program services $122,134 · management and general $7,089 · fundraising $19,848

  • 24a · Other expenses: TETON WHITEWATER

    total $1,186,370 · program services $1,186,370

  • 24b · Other expenses: SUPPLIES

    total $708,295 · program services $701,628 · management and general $1,808 · fundraising $4,859

  • 24c · Other expenses: RECOGNITION AWARDS

    total $81,081 · program services $77,204 · management and general $1,006 · fundraising $2,871

  • 24d · Other expenses: CHARTER & NATIONAL COUNCIL FEE

    total $70,337 · management and general $70,337

  • 24e · All other expenses

    total $136,489 · program services $119,459 · management and general $4,482 · fundraising $12,548

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,213,807 · end of year $500,113

  • 2 · Savings and temporary cash investments

    beginning of year $1,821,757 · end of year $1,420,757

  • 3 · Pledges and grants receivable

    beginning of year $76,516 · end of year $35,907

  • 4 · Accounts receivable

    beginning of year $133,478 · end of year $777,657

  • 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

    beginning of year $263,896 · end of year $164,380

  • 8 · Inventories for sale or use

    beginning of year $48,446 · end of year $45,342

  • 9 · Prepaid expenses and deferred charges

    beginning of year $91,079 · end of year $122,298

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

    $46,957,857

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

    $21,901,011

  • 10c · Land, buildings and equipment, net

    beginning of year $26,493,226 · end of year $25,056,846

  • 11 · Investments: publicly traded securities

    beginning of year $7,519,480 · end of year $7,287,996

  • 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 $224,584 · end of year $199,327

  • 17 · Accounts payable and accrued expenses

    beginning of year $207,061 · end of year $214,004

  • 19 · Deferred revenue

    beginning of year $253,499 · end of year $294,851

  • 21 · Escrow or custodial account liability

    beginning of year $135,051 · end of year $86,419

  • 23 · Secured mortgages and notes payable

    beginning of year $1,188,778 · end of year $1,153,818

  • 25 · Other liabilities

    beginning of year $1,514,298 · end of year $1,534,854

  • 27 · Net assets without donor restrictions

    beginning of year $28,598,418 · end of year $26,461,433

  • 28 · Net assets with donor restrictions

    beginning of year $5,989,164 · end of year $5,865,244

Mission and programs · 2024

Mission

The mission of the Boy Scouts of America is to prepare young people to make ethical and moral choices over their lifetime by instilling in them the values of the Scout Oath and Law.

  • TRADITIONAL SCOUTING - The Scouting program includes the following: Lion ScoutsA 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 ScoutsOne-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 ScoutingFamily- and community-centered approach to learning citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness.Scouts BSAWith 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 and women 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.VenturingProvides experiences to help young men and women, ages 14or 13 with completion of the eighth gradethrough 20, become mature, responsible, caring adults. Young people learn leadership skills and participate in challenging outdoor activities, including having access to BSA camping properties, a recognition program, and Youth Protection training. The Order of the Arrow is the BSA national honor society for experienced campers, based on Native American traditions and is dedicated to the ideal of cheerful service and brotherhood. Nearly 6,000 youth served through 112 Cub Scout packs, 213 Scouts BSA troops, and 26 Venturing crews.

    Expenses $7,023,426 · Revenue $3,558,784

  • Learning for Life/Exploring programs: Learning for Life offers seven programs designed to support schools and community-based organizations in their efforts to prepare youth to successfully handle the complexities of contemporary society and to enhance their self-confidence, motivation, and self-esteem. The seven programs focus on character development and career education. Learning for Life programs help youth develop social and life skills, assist in character and career development, and help youth formulate positive personal values. It prepares youth to make ethical decisions that will help them achieve their full potential. Exploring is a worksite-based program. It is part of Learning for Life's career education program also for young men and women who are 14 (and have completed the eighth grade) through 20 years old.Exploring's purpose is to provide experiences that help young people mature and to prepare them to become responsible and caring adults. Explorers are ready to investigate the meaning of interdependence in their personal relationships and communities. Exploring is based on a unique and dynamic relationship between youth and the organizations in their communities. Local community organizations initiate a specific Explorer post by matching their people and program resources to the interests of young people in the community. The result is a program of activities that helps youth pursue their special interests, grow, and develop. Exploring programs are based on five areas of emphasis: career opportunities, life skills, citizenship, character education, and leadership experience. Over 2500 youth served through 26 Learning for Life groups and 12 Explorer posts.

    Expenses $217,219 · Grants $6,590 · Revenue $110,065

As filed on the 2024 return.

Listed in Part VII

  • Allen Endicott

    Scout Executive

    Total calculated
    $218,173
    From this org
    $185,005
    From related orgs
    $0
    Other
    $33,168
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,005
    Bonus
    not reported
    Other
    not reported
    Deferred
    $12,573
    Nontaxable benefits
    $20,595
    Filer's total
    $218,173
  • Josh Haacke

    Supp Serv Director

    Total calculated
    $118,181
    From this org
    $116,008
    From related orgs
    $0
    Other
    $2,173
    Hours/week
    40
  • Chris Killpack

    Past President

    Total calculated
    $0
    Hours/week
    2
  • Allan Karras

    VP of Membershp

    Total calculated
    $0
    Hours/week
    2
  • Tal Adair

    Camp Committee

    Total calculated
    $0
    Hours/week
    2
  • Lindsey Allen

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • Jay Anderson

    VP of Admin

    Total calculated
    $0
    Hours/week
    2
  • Joe Bouley

    Membership Comm

    Total calculated
    $0
    Hours/week
    2
  • Ken Carpenter

    Camp Committee

    Total calculated
    $0
    Hours/week
    2
  • Ray Chipman

    Camp Committee

    Total calculated
    $0
    Hours/week
    2
  • Gary Cole

    Programs Chair

    Total calculated
    $0
    Hours/week
    2
  • Jennie Taylor

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Mark Gubler

    Membership Comm

    Total calculated
    $0
    Hours/week
    2
  • Russ Hunsaker

    Endowment Comm

    Total calculated
    $0
    Hours/week
    2
  • Paxton Jensen

    VP of Camp

    Total calculated
    $0
    Hours/week
    2
  • Ken Jeppesen

    President

    Total calculated
    $0
    Hours/week
    2
  • Sam Gray

    OA Chief

    Total calculated
    $0
    Hours/week
    2
  • Scott Major

    Camp Committee

    Total calculated
    $0
    Hours/week
    2
  • Mati Mayfield

    Membership Comm

    Total calculated
    $0
    Hours/week
    2
  • Shaun Michel

    Finance Committ

    Total calculated
    $0
    Hours/week
    2
  • Kevin Murray

    Legal Council

    Total calculated
    $0
    Hours/week
    2
  • Val Parrish

    VP of Distr Ops

    Total calculated
    $0
    Hours/week
    2
  • Brett Sutherland

    Council Commiss

    Total calculated
    $0
    Hours/week
    2
  • Ben Taylor

    Marketing Comm

    Total calculated
    $0
    Hours/week
    2
  • James Thayer

    VP of Fin & Dev

    Total calculated
    $0
    Hours/week
    2
  • Russ Tanner

    VP of Program

    Total calculated
    $0
    Hours/week
    2
  • David Wadman

    Camps Chair

    Total calculated
    $0
    Hours/week
    2
  • Amber Stephens

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Ange' Workman

    Member. Chair

    Total calculated
    $0
    Hours/week
    2
  • Bill McKnight

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Dane Bradshaw

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • John Brenchley

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Mike Keller

    OA Lodge Adv.

    Total calculated
    $0
    Hours/week
    2
  • Mike Simpson

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Nic Hales

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Nick Legg

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Ozzie Knezovich

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Roger Denison

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Von Christiansen

    District Chair

    Total calculated
    $0
    Hours/week
    2
  • Jeremy Robertson

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Jonathan Badger

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Randy Watt

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Rep Blake Moore

    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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • TETON WHITEWATER LLC

    RAFTING · WY · income $1,162,763 · assets $1,944,222

    Directly controlled by CROSSROADS OF THE WEST COUNCIL INC- BSA

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202513169349301986

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