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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$5,588,455
Total expenses
$4,604,055
Contributions and grants received
$2,048,659
Grants paid
$97,451
Program service revenue
$2,153,156
Investment income
$910,050
Other revenue
$476,590
Total assets, end of year
$15,113,993
Total liabilities, end of year
$917,614
Net assets or fund balances, end of year
$14,196,379
Program services expenses (Part IX)
$3,638,260
Management and general expenses
$543,313
Fundraising expenses
$422,482
Program service expenses (Part III)
$3,638,260

Program services were 79.0% 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.

  • 1a · Federated campaigns

    $43,934

  • 1f · All other contributions, gifts and grants

    $2,004,725

  • 2a · Program service revenue: SUMMER CAMP & BSA ACTIVITIES

    total $2,153,156 · related or exempt $2,153,156

  • 3 · Investment income

    total $910,050 · related or exempt $910,050

  • 8a · Fundraising events: gross income

    $70,662

  • 8b · Fundraising events: direct expenses

    $11,784

  • 8c · Net income from fundraising events

    total $58,878

  • 10a · Gross sales of inventory

    $378,521

  • 10b · Cost of goods sold

    $242,038

  • 10c · Net income from sales of inventory

    total $136,483 · related or exempt $136,483

  • 11a · Other revenue: OTHER REVENUE

    total $232,037 · related or exempt $232,037

  • 11b · Other revenue: RENTAL INCOME

    total $49,192 · related or exempt $49,192

  • 11e · Other revenue, total

    $281,229

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $97,451 · program services $97,451

  • 7 · Other salaries and wages

    total $1,988,051 · program services $1,459,734 · management and general $323,750 · fundraising $204,567

  • 9 · Other employee benefits

    total $363,230 · program services $256,292 · management and general $65,531 · fundraising $41,407

  • 10 · Payroll taxes

    total $141,750 · program services $102,471 · management and general $24,070 · fundraising $15,209

  • 11c · Fees: accounting

    total $18,700 · program services $18,700

  • 11f · Fees: investment management

    total $34,407 · program services $24,188 · management and general $6,262 · fundraising $3,957

  • 12 · Advertising and promotion

    total $27,092 · program services $23,706 · management and general $2,075 · fundraising $1,311

  • 13 · Office expenses

    total $20,399 · program services $14,340 · management and general $3,713 · fundraising $2,346

  • 16 · Occupancy

    total $309,174 · program services $280,747 · management and general $17,420 · fundraising $11,007

  • 17 · Travel

    total $128,845 · program services $90,710 · management and general $23,369 · fundraising $14,766

  • 19 · Conferences, conventions and meetings

    total $4,278 · program services $3,007 · management and general $779 · fundraising $492

  • 21 · Payments to affiliates

    total $107,703 · program services $107,703

  • 22 · Depreciation, depletion and amortization

    total $243,938 · program services $233,639 · management and general $6,311 · fundraising $3,988

  • 23 · Insurance

    total $84,091 · program services $59,115 · management and general $15,305 · fundraising $9,671

  • 24a · Other expenses: SUPPLIES

    total $839,771 · program services $725,380 · management and general $21,578 · fundraising $92,813

  • 24b · Other expenses: MISCELLANEOUS

    total $66,394 · program services $38,160 · management and general $17,301 · fundraising $10,933

  • 24c · Other expenses: TELEPHONE

    total $51,764 · program services $40,825 · management and general $6,703 · fundraising $4,236

  • 24d · Other expenses: EQUIPMENT LEASE & MAINT

    total $35,175 · program services $24,728 · management and general $6,402 · fundraising $4,045

  • 24e · All other expenses

    total $41,842 · program services $37,364 · management and general $2,744 · fundraising $1,734

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $14,182 · end of year $130,489

  • 2 · Savings and temporary cash investments

    beginning of year $4,022,627 · end of year $3,967,347

  • 3 · Pledges and grants receivable

    beginning of year $654,031 · end of year $689,838

  • 4 · Accounts receivable

    beginning of year $186 · end of year $2,500

  • 8 · Inventories for sale or use

    beginning of year $191,784 · end of year $186,394

  • 9 · Prepaid expenses and deferred charges

    beginning of year $38,691 · end of year $26,552

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

    $9,180,316

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

    $5,893,809

  • 10c · Land, buildings and equipment, net

    beginning of year $3,359,058 · end of year $3,286,507

  • 11 · Investments: publicly traded securities

    beginning of year $5,909,413 · end of year $6,773,726

  • 15 · Other assets

    beginning of year $24,533 · end of year $50,640

  • 17 · Accounts payable and accrued expenses

    beginning of year $412,432 · end of year $276,537

  • 19 · Deferred revenue

    beginning of year $122,660 · end of year $217,688

  • 21 · Escrow or custodial account liability

    beginning of year $442,901 · end of year $372,749

  • 25 · Other liabilities

    beginning of year $24,533 · end of year $50,640

  • 27 · Net assets without donor restrictions

    beginning of year $8,613,926 · end of year $9,314,519

  • 28 · Net assets with donor restrictions

    beginning of year $4,598,053 · end of year $4,881,860

Mission and programs · 2025

Mission

THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING 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 AND GIRLS 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 AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. 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 INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 9,618 YOUTH WERE SERVED IN 2025.

    Expenses $3,638,260 · Grants $97,451 · Revenue $2,153,156

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

Listed in Part VII

  • Trip Selman

    CEO & SECRET

    Total calculated
    $381,703
    From this org
    $367,905
    From related orgs
    $0
    Other
    $13,798
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $367,905
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,037
    Nontaxable benefits
    $2,761
    Filer's total
    $381,703

  • See Attached List

    DIRECTORS (1

    Total calculated
    $0
    Hours/week
    2

  • Mike Levengood

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Richard Oates

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Carter Wood

    COMMISSIONER

    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 · 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.

Provenance

Return type
form_990
Tax year
2025
Filed
20 July 2026
IRS schema version
2025v4.0
Source object
202622129349300217

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