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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$5,227,168
Total expenses
$5,526,135
Contributions and grants received
$3,472,866
Grants paid
$200,451
Program service revenue
$944,967
Investment income
$241,651
Other revenue
$567,684
Total assets, end of year
$9,658,951
Total liabilities, end of year
$356,653
Net assets or fund balances, end of year
$9,302,298
Program services expenses (Part IX)
$4,547,041
Management and general expenses
$320,572
Fundraising expenses
$658,522
Program service expenses (Part III)
$4,547,041

Program services were 82.3% 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

    $903,138

  • 1f · All other contributions, gifts and grants

    $2,569,728

  • 2a · Program service revenue: CAMPING REVENUE

    total $566,432 · related or exempt $566,432

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $378,535 · related or exempt $378,535

  • 3 · Investment income

    total $241,651 · excluded $241,651

  • 6a · Gross rents

    real property $224,479

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $224,479

  • 6d · Net rental income or loss

    total $224,479 · related or exempt $224,479

  • 8a · Fundraising events: gross income

    $225,777

  • 8b · Fundraising events: direct expenses

    $49,171

  • 8c · Net income from fundraising events

    total $176,606 · excluded $176,606

  • 10a · Gross sales of inventory

    $573,580

  • 10b · Cost of goods sold

    $406,981

  • 10c · Net income from sales of inventory

    total $166,599 · related or exempt $166,599

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $200,451 · program services $200,451

  • 7 · Other salaries and wages

    total $2,078,634 · program services $1,699,601 · management and general $156,789 · fundraising $222,244

  • 9 · Other employee benefits

    total $431,189 · program services $325,297 · management and general $43,803 · fundraising $62,089

  • 10 · Payroll taxes

    total $156,819 · program services $129,526 · management and general $11,290 · fundraising $16,003

  • 11c · Fees: accounting

    total $99,149 · program services $81,243 · management and general $5,870 · fundraising $12,036

  • 11g · Fees: other

    total $124,462 · program services $104,006 · management and general $11,143 · fundraising $9,313

  • 13 · Office expenses

    total $28,476 · program services $25,674 · management and general $954 · fundraising $1,848

  • 16 · Occupancy

    total $456,959 · program services $415,245 · management and general $15,015 · fundraising $26,699

  • 17 · Travel

    total $248,058 · program services $201,683 · management and general $18,779 · fundraising $27,596

  • 19 · Conferences, conventions and meetings

    total $45,198 · program services $28,485 · management and general $1,347 · fundraising $15,366

  • 21 · Payments to affiliates

    total $77,684 · program services $77,684

  • 22 · Depreciation, depletion and amortization

    total $286,358 · program services $243,700 · management and general $17,646 · fundraising $25,012

  • 23 · Insurance

    total $180,393 · program services $164,165 · management and general $6,713 · fundraising $9,515

  • 24a · Other expenses: SUPPLIES

    total $872,178 · program services $717,775 · management and general $17,925 · fundraising $136,478

  • 24b · Other expenses: ALL OTHER EXPENSES

    total $127,738 · program services $45,694 · management and general $5,963 · fundraising $76,081

  • 24c · Other expenses: TELEPHONE

    total $74,785 · program services $60,643 · management and general $5,850 · fundraising $8,292

  • 24d · Other expenses: RECOGNITION AWARDS

    total $20,213 · program services $13,455 · management and general $194 · fundraising $6,564

  • 24e · All other expenses

    total $17,391 · program services $12,714 · management and general $1,291 · fundraising $3,386

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,634,721 · end of year $3,480,265

  • 3 · Pledges and grants receivable

    beginning of year $618,703 · end of year $546,613

  • 4 · Accounts receivable

    beginning of year $199,936 · end of year $223,472

  • 8 · Inventories for sale or use

    beginning of year $77,152 · end of year $67,249

  • 9 · Prepaid expenses and deferred charges

    beginning of year $103,532 · end of year $90,948

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

    $14,884,452

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

    $10,590,098

  • 10c · Land, buildings and equipment, net

    beginning of year $4,437,844 · end of year $4,294,354

  • 11 · Investments: publicly traded securities

    beginning of year $54 · end of year $50

  • 15 · Other assets

    beginning of year $956,000 · end of year $956,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $68,376 · end of year $85,747

  • 19 · Deferred revenue

    beginning of year $39,810 · end of year $15,647

  • 25 · Other liabilities

    beginning of year $318,491 · end of year $255,259

  • 27 · Net assets without donor restrictions

    beginning of year $680,432 · end of year $363,131

  • 28 · Net assets with donor restrictions

    beginning of year $8,920,833 · end of year $8,939,167

Mission and programs · 2023

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,RULES AND REGULATIONS OF THE BOYS SCOUTS 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 THE BOY SCOUTS OF AMERICA.

Activities or mission (Part I)

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, RULES AND REGULATIONS OF THE BOYS SCOUTS 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 THE BOY SCOUTS OF AMERICA.

  • THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTS - A 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 SCOUTING - FAMILY, 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 BSA - WITH 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. VENTURING PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 OR 13 WITH COMPLETION OF THE EIGHTH GRADE THROUGH 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. VENTURING IS A PROGRAM FOR YOUNG MEN AND 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 18,270 SERVED THROUGH CUB SCOUT PACKS, SCOUTS BSA TROOPS, VENTURING CREWS, EXPLORING POSTS AND LFL GROUPS.

    Expenses $4,547,041 · Grants $200,451 · Revenue $1,336,045

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • George B Elliot Jr

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    2
  • Judge William A Bell Jr

    VP MULTICULTURAL OUTREACH

    Total calculated
    $0
    Hours/week
    2
  • Mark Tarr

    VP FINANCE

    Total calculated
    $0
    Hours/week
    2
  • Edward A O'Neal Jr

    VP CAMPING

    Total calculated
    $0
    Hours/week
    2
  • James W Brush

    VP ADVANCEMENT

    Total calculated
    $0
    Hours/week
    2
  • Charlie Collat Jr

    VP ADMINISTRATION

    Total calculated
    $0
    Hours/week
    2
  • Dr Mark Brown

    VICE PRESIDENT TRAINING

    Total calculated
    $0
    Hours/week
    2
  • Dr Wayne Vickers

    VICE PRESIDENT MEMBERSHIP

    Total calculated
    $0
    Hours/week
    2
  • David M Smith

    VICE PRESIDENT LEGAL

    Total calculated
    $0
    Hours/week
    2
  • Caldwell Marks

    VICE PRESIDENT DEVELOPMENT

    Total calculated
    $0
    Hours/week
    2
  • Austin Landry

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Bill Morton

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Phil Webb

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Dave Wood II

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Alexia Borden

    VICE CHAIR OF THE BOARD

    Total calculated
    $0
    Hours/week
    2
  • Scott Berte

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Greg King

    IMMEDIATE PAST CHAIRMAN OF BOARD

    Total calculated
    $0
    Hours/week
    2
  • Scott Selman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • William French

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Steve Eberhart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Steven H Frost

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • T Michael Anderton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • T Michael Goodrich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Timothy L Lovelace

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Tom Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Walter M Rush Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Wayne P Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Wes Gilchrist

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • William A Terry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Lawrence Lee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • William H Mitchell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Robert Holmes Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jarred O Taylor II

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Lewis C Price

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Judge Steve Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Michael Velezis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • L Ray Baker Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Merrill H Stewart Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Mathew Dent

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Mason Ellenberger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Ned Rand Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Roy Heifner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Ronald Layne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Paul Crane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Dr Cynthia Anthony

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Hon Malcolm B Street Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • John A Hayden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James S Nolen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James O Heyward

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Bart Crawford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James F Hughey Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James Allen Sydnor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James A Flatt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Braxton Goodrich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Greg Cook

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Hatton Cv Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • James T Stephens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Greg Butrus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Dean Burgess

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Glenn Allen Powell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Williard Bill L Dean

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Delynn Zell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Edmund P Segner Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Eric Sanders

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jim Proctor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Francis Buchan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Gene Hess Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • David Schwaiger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Dave Wood III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • John Bryant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • John P Darnall III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jerry Perkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Doyle Scott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jack Darnall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Tim Hughes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Turner Inscoe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • William Sloan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Copeland Wood

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Cathy Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Brian Pollock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Joseph A Serviss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • David Dowd

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Robert Schoenvogel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Ron Moore

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    2
  • Mark Drew

    CHAIRMAN OF THE BOARD

    Total calculated
    $0
    Hours/week
    2
  • Grant Haines

    CHAIRMAN OF THE AUDIT COMM

    Total calculated
    $0
    Hours/week
    2
  • Tim Smalley

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Russell M Cunnigham III

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Jt Dabbs

    SCOUT EXECUTIVE, CEO, & BOARD SECRETARY

    Total calculated
    $269,073
    From this org
    $247,168
    From related orgs
    $0
    Other
    $21,905
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $247,168
    Bonus
    $0
    Other
    $0
    Deferred
    $6,935
    Nontaxable benefits
    $14,970
    Filer's total
    $269,073
  • Nathan Dutson

    COO & DEPUTY SCOUT EXECUTIVE

    Total calculated
    $82,448
    From this org
    $67,591
    From related orgs
    $0
    Other
    $14,857
    Hours/week
    37.5
  • Thomas J Youngblood

    DIRECTOR OF DEVELOPMENT & DEPUTY SCOUT EXECUTIVE

    Total calculated
    $143,726
    From this org
    $130,332
    From related orgs
    $0
    Other
    $13,394
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $130,332
    Bonus
    $0
    Other
    $0
    Deferred
    $3,976
    Nontaxable benefits
    $9,418
    Filer's total
    $143,726

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 · Written employment contract
  • 3 · Compensation survey or study
  • 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.

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
2023
Filed
23 October 2024
IRS schema version
2023v5.1
Source object
202443039349301574

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