Skip to content
Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,230,038
Total expenses
$1,262,594
Contributions and grants received
$346,099
Grants paid
$0
Program service revenue
$665,925
Investment income
$45,994
Other revenue
$172,020
Total assets, end of year
$6,900,091
Total liabilities, end of year
$446,913
Net assets or fund balances, end of year
$6,453,178
Program services expenses (Part IX)
$1,186,991
Management and general expenses
$37,142
Fundraising expenses
$38,461
Program service expenses (Part III)
$1,186,991

Program services were 94.0% 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.

  • 1d · Related organizations

    $69,380

  • 1f · All other contributions, gifts and grants

    $276,719

  • 2a · Program service revenue: CAMPING, ACTIVITIES & OTHER

    total $665,925 · related or exempt $665,925

  • 3 · Investment income

    total $19,152 · excluded $19,152

  • 7a · Gross sales of assets other than inventory

    securities $118,542 · other assets $41,300

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

    securities $132,999 · other assets $1

  • 7c · Gain or loss

    securities -$14,457 · other assets $41,299

  • 7d · Net gain or loss

    total $26,842 · related or exempt $26,842

  • 8a · Fundraising events: gross income

    $116,531

  • 8b · Fundraising events: direct expenses

    $16,102

  • 8c · Net income from fundraising events

    total $100,429

  • 10a · Gross sales of inventory

    $315,126

  • 10b · Cost of goods sold

    $253,181

  • 10c · Net income from sales of inventory

    total $61,945 · related or exempt $61,945

  • 11a · Other revenue: OTHER REVENUE

    total $9,646 · related or exempt $9,646

  • 11e · Other revenue, total

    $9,646

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $507,063 · program services $476,432 · management and general $17,890 · fundraising $12,741

  • 8 · Pension plan contributions

    total $32,070 · program services $28,497 · management and general $2,079 · fundraising $1,494

  • 9 · Other employee benefits

    total $46,925 · program services $41,716 · management and general $3,050 · fundraising $2,159

  • 10 · Payroll taxes

    total $47,866 · program services $44,901 · management and general $1,732 · fundraising $1,233

  • 11b · Fees: legal

    total $16,630 · program services $14,817 · management and general $1,048 · fundraising $765

  • 11c · Fees: accounting

    total $48,856 · program services $43,531 · management and general $3,078 · fundraising $2,247

  • 11g · Fees: other

    total $14,975 · program services $13,349 · management and general $965 · fundraising $661

  • 13 · Office expenses

    total $42,924 · program services $34,645 · management and general $1,466 · fundraising $6,813

  • 16 · Occupancy

    total $91,315 · program services $87,623 · management and general $2,156 · fundraising $1,536

  • 17 · Travel

    total $56,178 · program services $53,562 · management and general $1,528 · fundraising $1,088

  • 19 · Conferences, conventions and meetings

    total $2,655 · program services $2,655

  • 20 · Interest

    total $804 · program services $713 · management and general $53 · fundraising $38

  • 22 · Depreciation, depletion and amortization

    total $9,948 · program services $9,431 · management and general $302 · fundraising $215

  • 23 · Insurance

    total $43,698 · program services $41,712 · management and general $1,160 · fundraising $826

  • 24a · Other expenses: PROGRAM & OTHER SUPPLIES

    total $238,066 · program services $234,892 · management and general $95 · fundraising $3,079

  • 24b · Other expenses: MISCELLANEOUS

    total $32,179 · program services $31,283 · management and general $523 · fundraising $373

  • 24c · Other expenses: CHARTER FEES

    total $14,750 · program services $14,750

  • 24d · Other expenses: SPECIFIC ASSISTANCE-INDIV

    total $8,283 · program services $8,283

  • 24e · All other expenses

    total $7,409 · program services $4,199 · management and general $17 · fundraising $3,193

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $137,511 · end of year $200,136

  • 2 · Savings and temporary cash investments

    beginning of year $238,985 · end of year $31,758

  • 3 · Pledges and grants receivable

    end of year $92

  • 4 · Accounts receivable

    beginning of year $150,765 · end of year $91,754

  • 8 · Inventories for sale or use

    beginning of year $61,198 · end of year $88,075

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,133 · end of year $15,014

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

    $1,098,205

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

    $762,490

  • 10c · Land, buildings and equipment, net

    beginning of year $336,845 · end of year $335,715

  • 11 · Investments: publicly traded securities

    beginning of year $787,070 · end of year $852,203

  • 15 · Other assets

    beginning of year $5,823,753 · end of year $5,285,344

  • 17 · Accounts payable and accrued expenses

    beginning of year $10,544 · end of year $23,915

  • 19 · Deferred revenue

    beginning of year $2,672 · end of year $51,529

  • 21 · Escrow or custodial account liability

    beginning of year $69,017 · end of year $41,594

  • 25 · Other liabilities

    beginning of year $296,150 · end of year $329,875

  • 27 · Net assets without donor restrictions

    beginning of year $556,430 · end of year $547,127

  • 28 · Net assets with donor restrictions

    beginning of year $6,615,447 · end of year $5,906,051

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

PROVIDE SAFE, FUN INNOVATIVE YOUTH DEVELOPMENT PROGRAMS, USING THE NATIONAL BOY SCOUTS OF AMERICA OUTDOOR PROGRAM AS A BASIS FOR TEACHING LIFE LONG SKILLS AND INSTILLING ETHICAL BEHAVIORS IN YOUNG MEN AND WOMEN BEGINNING AT THE AGE OF 6 AND CONTINUING THROUGH THE AGE OF 21. IT IS THE MISSION OF THE ORGANIZATION TO DELIVER THE BOY SCOUT PROGRAM TO THE SIX NORTHERN AND EASTERN COUNTIES PROVIDING YOUTH IN ITS SERVICE AREA WITH ORGANIZED OUTDOOR ACTIVITIES DESIGNED TO TEACH SELF RELIANCE AND INSTILL LIFELONG VALUES THAT ENCOURAGE YOUG ADULTS TO MAKE ETHICAL CHOICES THROUGHOUT THEIR LIVES.

  • THE PURPOSE OF THE KATAHDIN AREA COUNCIL, BSA IS TO PROVIDE INNOVATIVE YOUTH DEVELOPMENT PROGRAMS THAT INSTILL LIFELONG SKILLS AND VALUES USING THE SCOUTING PROGRAM OFFERED BY THE BOY SCOUTS OF AMERICA. IN ADDITION TO ITS YEAR-AROUND SCOUTING PROGRAM, THE COUNCIL OPERATES TWO CAMPS, CAMP ROOSEVELT AND MAINE HIGH ADVENTURE. CAMP ROOSEVELT PROVIDES A SUMMER CAMPING EXPERIENCES FOR NEARLY 1,000 YOUTH. DURING THEIR ATTENDANCE AT CAMP, YOUTH LEARNED OUTDOOR SKILLS AND ENGAGED IN TEAMWORK ACTIVITIES. MANY LEARN SAFETY SKILLS. OTHERS DEVELOP CONFIDENCE WHILE NAVIGATING A ROPES COURSE, DESIGNED SPECIFICALLY FOR THAT PURPOSE. MAINE HIGH ADVENTURE BASE PROVIDES A CAMPING EXPERIENCE TO SEVERAL HUNDRED YOUTH. WHILE CAMPING OR HIKING, THESE YOUTH LEARN TEAMWORK AND SELF RELIANCE AS THEY PLAN AND EXECUTE A WILDERNESS ADVENTURE TREK. CUB SCOUT DAY CAMPS PROVIDE SEVERAL DAYS OF AGE APPROPRIATE OUTDOOR ACTIVITIES FOR YOUTH AGED 6 TO 10. DURING THESE DAYS THE PARTICIPANTS TAKE PART IN ACTIVITIES RANGING FROM SWIMMING TO CRAFTS AND LEARN PERSONAL SKILLS AS WELL AS TEAMWORK SKILLS.

    Expenses $1,186,991 · Revenue $665,925

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RON ROOPE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KENNETH JARVIS

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • TIM WAKELAND

    COUNCIL COMM

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL CORMIER

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • RODNEY CHARETTE

    VP CAMPING

    Total calculated
    $0
    Hours/week
    1

  • PHILIP BROWN

    VP DISTRICT

    Total calculated
    $0
    Hours/week
    1

  • BELINDA HOFFSES

    VP PROGRAMS

    Total calculated
    $0
    Hours/week
    1

  • JOHN PLUTO

    VP HIGH ADVE

    Total calculated
    $0
    Hours/week
    1

  • TODD SAUCIER

    VP FUND DEVE

    Total calculated
    $0
    Hours/week
    1

  • CRAIG RAISNER

    VP

    Total calculated
    $0
    Hours/week
    1

  • GLENN MOWER

    PRES KCI

    Total calculated
    $0
    Hours/week
    1

  • CHRISTOPHER ASPINALL

    DIRECTOR-WD

    Total calculated
    $0
    Hours/week
    1

  • TYLER WEYMOUTH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DEREK JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JAMES CAMPBELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DAVID CRABTREE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN DOYLE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DOUG FARNHAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • STEVE FROST

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KEVIN KELLEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MARK LENA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • RALPH LEONARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM LUCY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • GREGORY MORIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • AMOS ORCUTT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • GREG PAGE

    DIRECTOR-NS

    Total calculated
    $0
    Hours/week
    1

  • BRIAN PARKER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN SIMPSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN SZAROWSKI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TAD TEMPLETON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN WILLIAMS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOE WRIGHT

    DIRECTOR-HK

    Total calculated
    $0
    Hours/week
    1

  • CHARLES D MAJOR

    SCOUT EXECUT

    Total calculated
    $92,455
    From this org
    $92,455
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • DAVID BARRETT

    DIRECTOR - A

    Total calculated
    $0
    Hours/week
    1

  • MARSHALL SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
19 October 2023
IRS schema version
2022v5.0
Source object
202313189349315421

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.