Totals
- Total revenue
- $5,025,231
- Total expenses
- $4,804,861
- Contributions and grants received
- $1,829,359
- Grants paid
- $1,610
- Program service revenue
- $919,615
- Investment income
- $1,528,584
- Other revenue
- $747,673
- Total assets, end of year
- $26,031,391
- Total liabilities, end of year
- $900,908
- Net assets or fund balances, end of year
- $25,130,483
- Program services expenses (Part IX)
- $3,995,681
- Management and general expenses
- $310,736
- Fundraising expenses
- $498,444
- Program service expenses (Part III)
- $3,995,681
Program services were 83.2% 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
$20,746
-
1c · Fundraising events
$488,687
-
1f · All other contributions, gifts and grants
$1,319,926
-
2a · Program service revenue: ACTIVITY REVENUE
total $562,017 · related or exempt $562,017
-
2b · Program service revenue: CAMPING AND ACTIVITY INCOME
total $357,598 · related or exempt $357,598
-
3 · Investment income
total $213,347 · excluded $213,347
-
7a · Gross sales of assets other than inventory
securities $3,723,406 · other assets $2,025,000
-
7b · Less cost or other basis and sales expenses
securities $3,314,600 · other assets $1,118,569
-
7c · Gain or loss
securities $408,806 · other assets $906,431
-
7d · Net gain or loss
total $1,315,237 · excluded $1,315,237
-
8a · Fundraising events: gross income
$53,100
-
8a · Fundraising events: contributions included on line 1c
$488,687
-
8b · Fundraising events: direct expenses
$38,164
-
8c · Net income from fundraising events
total $14,936 · excluded $14,936
-
10a · Gross sales of inventory
$1,388,960
-
10b · Cost of goods sold
$988,599
-
10c · Net income from sales of inventory
total $400,361 · related or exempt $400,361
-
11a · Other revenue: COUNCIL SERVICES
total $234,229 · related or exempt $234,229
-
11d · All other revenue
total $98,147 · excluded $98,147
-
11e · Other revenue, total
$332,376
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $1,610 · program services $1,610
-
5 · Compensation of officers, directors and key employees
total $392,052 · program services $189,295 · management and general $131,746 · fundraising $71,011
-
7 · Other salaries and wages
total $1,532,780 · program services $1,473,139 · management and general $4,244 · fundraising $55,397
-
8 · Pension plan contributions
total $196,919 · program services $155,219 · management and general $29,305 · fundraising $12,395
-
9 · Other employee benefits
total $156,763 · program services $137,376 · management and general $12,458 · fundraising $6,929
-
10 · Payroll taxes
total $136,585 · program services $119,806 · management and general $8,174 · fundraising $8,605
-
11b · Fees: legal
total $332 · program services $266 · management and general $33 · fundraising $33
-
11c · Fees: accounting
total $32,426 · program services $25,941 · management and general $3,243 · fundraising $3,242
-
11e · Fees: professional fundraising services
total $38,589 · fundraising $38,589
-
11f · Fees: investment management
total $42,603 · management and general $42,603
-
11g · Fees: other
total $143,567 · program services $22,343 · management and general $1,130 · fundraising $120,094
-
12 · Advertising and promotion
total $14,071 · program services $1,085 · fundraising $12,986
-
13 · Office expenses
total $89,522 · program services $71,447 · management and general $5,202 · fundraising $12,873
-
14 · Information technology
total $27,319 · program services $6,292 · management and general $20,503 · fundraising $524
-
16 · Occupancy
total $213,836 · program services $193,147 · management and general $8,018 · fundraising $12,671
-
17 · Travel
total $69,405 · program services $65,085 · management and general $1,061 · fundraising $3,259
-
19 · Conferences, conventions and meetings
total $308,202 · program services $304,662 · management and general $1,770 · fundraising $1,770
-
20 · Interest
total $4,401 · program services $3,520 · management and general $440 · fundraising $441
-
21 · Payments to affiliates
total $81,542 · program services $81,542
-
22 · Depreciation, depletion and amortization
total $588,572 · program services $574,344 · management and general $7,114 · fundraising $7,114
-
23 · Insurance
total $158,372 · program services $138,539 · management and general $12,231 · fundraising $7,602
-
24a · Other expenses: PROGRAM SUPPLIES
total $200,662 · program services $182,496 · management and general $1,844 · fundraising $16,322
-
24b · Other expenses: RENT & MAINTENANCE OF E
total $160,561 · program services $77,345 · management and general $5,622 · fundraising $77,594
-
24c · Other expenses: RECOGNITION AWARDS
total $75,808 · program services $60,431 · management and general $179 · fundraising $15,198
-
24e · All other expenses
total $138,362 · program services $110,751 · management and general $13,816 · fundraising $13,795
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,388,640 · end of year $1,528,185
-
2 · Savings and temporary cash investments
beginning of year $125,882 · end of year $119,384
-
3 · Pledges and grants receivable
beginning of year $91,159 · end of year $207,724
-
4 · Accounts receivable
beginning of year $430,295 · end of year $15,595
-
8 · Inventories for sale or use
beginning of year $14,585 · end of year $18,642
-
9 · Prepaid expenses and deferred charges
beginning of year $102,007 · end of year $79,581
-
10a · Land, buildings and equipment: cost or other basis
$18,707,371
-
10b · Land, buildings and equipment: accumulated depreciation
$8,571,991
-
10c · Land, buildings and equipment, net
beginning of year $10,696,506 · end of year $10,135,380
-
11 · Investments: publicly traded securities
beginning of year $9,607,036 · end of year $8,131,216
-
15 · Other assets
beginning of year $6,099,581 · end of year $5,795,684
-
17 · Accounts payable and accrued expenses
beginning of year $4,415,189 · end of year $242,593
-
19 · Deferred revenue
beginning of year $204,961 · end of year $124,705
-
21 · Escrow or custodial account liability
beginning of year $381,672 · end of year $388,179
-
23 · Secured mortgages and notes payable
beginning of year $44,091 · end of year $105,041
-
25 · Other liabilities
beginning of year $51,513 · end of year $40,390
-
27 · Net assets without donor restrictions
beginning of year $11,241,318 · end of year $12,471,337
-
28 · Net assets with donor restrictions
beginning of year $12,216,947 · end of year $12,659,146
Mission and programs · 2023
Mission
IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW.
Activities or mission (Part I)
TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES.
-
THE BOY SCOUTS OF AMERICA (BSA) IS ONE OF THE NATION'S LARGEST AND MOST PROMINENT VALUES-BASED YOUTH DEVELOPMENT ORGANIZATIONS. THE BSA PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. FOR OVER A CENTURY, THE BOY SCOUTS OF AMERICA HAS HELPED BUILD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. THE BOY SCOUTS OF AMERICA BELIEVES - AND, THROUGH OVER A CENTURY OF EXPERIENCE, KNOWS - THAT HELPING YOUTH IS A KEY TO BUILDING A MORE CONSCIENTIOUS, RESPONSIBLE, AND PRODUCTIVE SOCIETY. THE BOY SCOUTS OF AMERICA AND LEARNING FOR LIFE CARRIES OUT THEIR MISSION THROUGH THE FOLLOWING PROGRAMS:- CUB SCOUTING IS FOR BOYS AND GIRLS IN THE FIRST THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. BOYS AND GIRLS WHO ARE OLDER THAN 10, OR WHO HAVE COMPLETED THE FIFTH GRADE, CAN NO LONGER JOIN CUB SCOUTING, BUT THEY MAY BE ELIGIBLE TO JOIN THE BOY SCOUTING. CUB SCOUTING IS A FAMILY ORIENTED PROGRAM DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF YOUNGER BOYS.- BOY SCOUTING IS FOR BOYS AND GIRLS 11 TO 17 YEARS OF AGE. BOYS ALSO MAY BECOME BOY SCOUTS IF THEY HAVE EARNED THE CUB SCOUTING ARROW OF LIGHT AWARD AND ARE AT LEAST 10 YEARS OLD OR HAVE COMPLETED THE FIFTH GRADES AND ARE AT LEAST 10 YEARS OLD. BOY SCOUTING IS DESIGNED TO ACHIEVE THE AIMS OF SCOUTING THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER.- VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING PROVIDES POSITIVE EXPERIENCES THROUGH EXCITING AND MEANINGFUL YOUTH-RUN ACTIVITIES THAT HELP MEMBERS PURSUE THEIR SPECIAL INTERESTS, GROW BY TEACHING OTHERS, AND DEVELOP LEADERSHIP SKILLS.- LEARNING FOR LIFE OFFERS SEVEN PROGRAMS, K-12, 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 EDUCATION AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL. THERE ARE TWO PROGRAM METHODS. WE HAVE SIX SCHOOL BASED PROGRAMS AND ONE WORKSITE-BASED PROGRAM. EXPLORING IS LEARNING FOR LIFE'S CAREER EDUCATION EIGHTH GRADE OR 15 THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES TO 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. 22,331 YOUTH ARE SERVED THROUGH CUB SCOUTING, BOY SCOUTING, VENTURING, LEARNING FOR LIFE AND EXPLORING IN 639 UNITS/GROUPS. THIS IS MADE POSSIBLE WITH THE 5,407 VOLUNTEERS THAT WORK ALONGSIDE THESE YOUTH. STARTING IN 2018, FAMILIES CAN CHOOSE TO SIGN UP THEIR SONS AND DAUGHTERS WHO ARE AGES 5-10 FOR CUB SCOUTS. CHARTERED ORGANIZATIONS MAY CHOOSE TO ESTABLISH A NEW GIRL PACK, ESTABLISH A PACK THAT CONSISTS OF GIRL DENS AND BOY DENS OR REMAIN AN ALL-BOY PACK. CUB SCOUT DENS WILL BE SINGLE GENDER - - ALL BOYS OR ALL GIRLS. USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, SCOUTS BSA LAUNCHED IN FEBRUARY 2019, ENABLING ALL ELIGIBLE YOUTH AGES 11-17, TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA WILL BE SINGLE GENDER ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE ORGANIZATION TO MAINTAIN THE INTEGRITY OF SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES.
Expenses $3,995,681 · Grants $1,610 · Revenue $1,554,205
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
MICHAEL DE LOS SANTOS
SCOUT EXECUTIVE/SECRETARY
- Total calculated
- $251,499
- From this org
- $218,282
- From related orgs
- $0
- Other
- $33,217
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $216,520
- Bonus
- $0
- Other
- $1,762
- Deferred
- $7,528
- Nontaxable benefits
- $25,689
- Filer's total
- $251,499
-
RAUL RIOS
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
JIM JEFFERY
PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
MIKE MCGINNIS
SR. VP OF TOTAL FINANCIAL DEV.
- Total calculated
- $0
- Hours/week
- 1
-
MANISH KAPOOR
SR. VP OF DISTRICT OPERATIONS (THRU 08/23)
- Total calculated
- $0
- Hours/week
- 1
-
JIM SEALS
SR. VP OF FINANCE/TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
GARY KOEGEBOEHN
SR. VP OF MEMBERSHIP
- Total calculated
- $0
- Hours/week
- 1
-
SCOTT SYAMKEN
SR. VP OF OUTDOOR ADVENTURES
- Total calculated
- $0
- Hours/week
- 1
-
ALAN COMPTON
SR. VP OF TRAINING
- Total calculated
- $0
- Hours/week
- 1
-
JAMES SCOTT JONES
COUNCIL COMMISSIONER
- Total calculated
- $0
- Hours/week
- 1
-
PAUL GARRO
LEADERSHIP RESOURCE CHAIR (THRU 08/23)
- Total calculated
- $0
- Hours/week
- 1
-
ROSALIND ALDERMAN
BOARD MEMBER (THRU 02/23)
- Total calculated
- $0
- Hours/week
- 1
-
AMY BURDICK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
AMAURY DE BARROS CONTI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
LUIS DE LA GARZA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
TED DUNNAM
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
DR THOMAS EVANS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
PATRICK FLINN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
HEATHER HARRISON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
LANCE HIRSCH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
TIMO HIXON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
DEBORAH KNAPP
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
JIM LYNCH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
TOBY MARTINEZ
BOARD MEMBER (THRU 10/23)
- Total calculated
- $0
- Hours/week
- 1
-
MARK MAYS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
JIM MONTGOMERY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
BRETT MORGAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
JAVIER SALAZAR
BOARD MEMBER (THRU 10/23)
- Total calculated
- $0
- Hours/week
- 1
-
JASON SCHROEDER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
STEVE SKINNER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
CHRISTOPHER SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
CHARLES NILS SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
CARLETON SPEARS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
JIM SYRING
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
CHRIS TALLEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
DR JOHN THOMAS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
PATRICK WALTHER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
NATHAN KOKEMOR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MATTHEW SWINYARD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
SEAN MAGNUSON
DIRECTOR OF SCOUTING OPERATIONS/COO
- Total calculated
- $140,553
- From this org
- $106,017
- From related orgs
- $0
- Other
- $34,536
- Hours/week
- 40
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
The filer's explanations (Part III)
- PART I, LINE 3
- SMART GOALS ARE ESTABLISHED AT THE BEGINNING OF EACH YEAR BETWEEN THE SCOUT EXECUTIVE AND COUNCIL PRESIDENT. A REVIEW IS HELD AT THE END OF THE YEAR BY THE COUNCIL PRESIDENT, THE AREA DIRECTOR, AND THE SCOUT EXECUTIVE TO CONSIDER THE SCOUT EXECUTIVE'S PERFORMANCE OF THE SMART GOALS. IF MERITED, A PAY INCREASE IS CONSIDERED WITHIN THE FRAMEWORK OF TWO PARAMETERS: (1) THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION STANDARDS ARE REVIEWED TO VERIFY THAT THE SCOUT EXECUTIVE'S INCREASED SALARY IS WITHIN NORMAL RANGES. (2) ALSO THEY MUST CONSIDER THE FINANCIAL ABILITY OF THE COUNCIL TO PAY THE SCOUT EXECUTIVE'S SALARY.
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
- 2023
- Filed
- 13 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202423199349302992
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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