Skip to content
Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$6,126,642
Total expenses
$6,316,463
Contributions and grants received
$3,260,437
Grants paid
$25,162
Program service revenue
$1,464,949
Investment income
$894,662
Other revenue
$506,594
Total assets, end of year
$40,553,729
Total liabilities, end of year
$3,107,191
Net assets or fund balances, end of year
$37,446,538
Program services expenses (Part IX)
$5,160,756
Management and general expenses
$462,221
Fundraising expenses
$693,486
Program service expenses (Part III)
$5,160,756

Program services were 81.7% 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

    $1,501

  • 1c · Fundraising events

    $1,057,100

  • 1e · Government grants (contributions)

    $18,371

  • 1f · All other contributions, gifts and grants

    $2,183,465

  • 1g · Noncash contributions included above

    $131,668

  • 2a · Program service revenue: CAMPING REVENUE

    total $1,101,347 · related or exempt $1,101,347

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $281,589 · related or exempt $281,589

  • 2c · Program service revenue: SCOUT SHOP RENTAL

    total $82,013 · related or exempt $82,013

  • 3 · Investment income

    total $290,252 · excluded $290,252

  • 7a · Gross sales of assets other than inventory

    securities $2,601,574 · other assets $1,000

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

    securities $1,998,164 · other assets $0

  • 7c · Gain or loss

    securities $603,410 · other assets $1,000

  • 7d · Net gain or loss

    total $604,410 · excluded $604,410

  • 8a · Fundraising events: gross income

    $134,373

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

    $1,057,100

  • 8b · Fundraising events: direct expenses

    $243,961

  • 8c · Net income from fundraising events

    total -$109,588 · excluded -$109,588

  • 10a · Gross sales of inventory

    $1,030,333

  • 10b · Cost of goods sold

    $602,215

  • 10c · Net income from sales of inventory

    total $428,118 · related or exempt $428,118

  • 11d · All other revenue

    total $188,064 · related or exempt $188,064

  • 11e · Other revenue, total

    $188,064

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $25,162 · program services $25,162

  • 5 · Compensation of officers, directors and key employees

    total $694,693 · program services $460,002 · management and general $124,859 · fundraising $109,832

  • 7 · Other salaries and wages

    total $1,729,382 · program services $1,601,713 · management and general $30,354 · fundraising $97,315

  • 8 · Pension plan contributions

    total $229,013 · program services $194,801 · management and general $14,033 · fundraising $20,179

  • 9 · Other employee benefits

    total $113,182 · program services $102,172 · management and general $2,731 · fundraising $8,279

  • 10 · Payroll taxes

    total $213,887 · program services $184,355 · management and general $12,461 · fundraising $17,071

  • 11b · Fees: legal

    total $13,631 · program services $12,908 · management and general $305 · fundraising $418

  • 11c · Fees: accounting

    total $109,492 · program services $22,432 · management and general $84,275 · fundraising $2,785

  • 11e · Fees: professional fundraising services

    total $54,762 · fundraising $54,762

  • 11f · Fees: investment management

    total $135,208 · management and general $135,208

  • 11g · Fees: other

    total $171,124 · program services $157,951 · management and general $3,121 · fundraising $10,052

  • 12 · Advertising and promotion

    total $57,970 · program services $48,595 · management and general $3,956 · fundraising $5,419

  • 13 · Office expenses

    total $222,561 · program services $110,835 · management and general $5,878 · fundraising $105,848

  • 14 · Information technology

    total $3,438 · program services $2,831 · management and general $256 · fundraising $351

  • 16 · Occupancy

    total $545,683 · program services $491,636 · management and general $11,532 · fundraising $42,515

  • 17 · Travel

    total $129,544 · program services $86,662 · management and general $5,993 · fundraising $36,889

  • 19 · Conferences, conventions and meetings

    total $22,498 · program services $16,068 · management and general $933 · fundraising $5,497

  • 21 · Payments to affiliates

    total $87,454 · program services $87,454

  • 22 · Depreciation, depletion and amortization

    total $706,545 · program services $694,417 · management and general $5,117 · fundraising $7,011

  • 23 · Insurance

    total $178,256 · program services $173,980 · management and general $1,804 · fundraising $2,472

  • 24a · Other expenses: SUPPLIES

    total $410,161 · program services $298,210 · management and general $1,475 · fundraising $110,476

  • 24b · Other expenses: RECOGNITION AWARDS

    total $288,441 · program services $236,691 · management and general $10,065 · fundraising $41,685

  • 24c · Other expenses: RENT AND MAINTENANCE OF

    total $86,368 · program services $78,066 · management and general $3,369 · fundraising $4,933

  • 24d · Other expenses: BAD DEBT

    total $4,313 · program services $1,369 · management and general $124 · fundraising $2,820

  • 24e · All other expenses

    total $83,695 · program services $72,446 · management and general $4,372 · fundraising $6,877

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,129,505 · end of year $1,853,206

  • 2 · Savings and temporary cash investments

    beginning of year $295,236 · end of year $662,054

  • 3 · Pledges and grants receivable

    beginning of year $396,644 · end of year $152,085

  • 4 · Accounts receivable

    beginning of year $776,513 · end of year $108,536

  • 8 · Inventories for sale or use

    beginning of year $20,056 · end of year $18,192

  • 9 · Prepaid expenses and deferred charges

    beginning of year $104,834 · end of year $124,793

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

    $23,575,120

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

    $3,500,110

  • 10c · Land, buildings and equipment, net

    beginning of year $20,155,085 · end of year $20,075,010

  • 11 · Investments: publicly traded securities

    beginning of year $23,717,770 · end of year $17,552,607

  • 15 · Other assets

    beginning of year $7,246 · end of year $7,246

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,127,043 · end of year $2,131,832

  • 19 · Deferred revenue

    beginning of year $181,352 · end of year $392,170

  • 21 · Escrow or custodial account liability

    beginning of year $540,287 · end of year $583,189

  • 27 · Net assets without donor restrictions

    beginning of year $27,853,141 · end of year $25,350,246

  • 28 · Net assets with donor restrictions

    beginning of year $13,901,066 · end of year $12,096,292

Mission and programs · 2022

Mission

THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT.

Activities or mission (Part I)

TO PREPARE YOUTH TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW.

  • SCOUTING ACTIVITY HAS EXISTED IN SANTA CLARA COUNTY AS EARLY AS 1915 WHEN TROOP 2 IN LOS GATOS WAS FIRST CHARTERED BY THE NATIONAL COUNCIL. MORE THAN 90 YEARS LATER, SCOUTING CONTINUES TO GROW WITH OUR GREAT VALLEY. THE MISSION OF THE SILICON VALLEY MONTEREY BAY COUNCIL, BOY SCOUTS OF AMERICA, IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. AS ONE OF 250 AUTONOMOUS COUNCIL OF THE BOY SCOUTS OF AMERICA, THE SILICON VALLEY MONTEREY BAY COUNCIL IS RESPONSIBLE FOR CARRYING OUT THIS MISSION IN THE COUNTIES OF SANTA CLARA, MONTEREY, SANTA CRUZ, AND SAN BENITO. WE ARE COUNCIL #055 IN THE NATIONAL SERVICE TERRITORY 3 OF THE BOY SCOUTS OF AMERICA.

    Expenses $5,160,756 · Grants $25,162 · Revenue $2,081,131

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

Listed in Part VII

  • JASON STEIN

    SECRETARY, SCOUT EXEC. (TERMED JUNE)

    Total calculated
    $234,654
    From this org
    $221,391
    From related orgs
    $0
    Other
    $13,263
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $220,973
    Bonus
    $0
    Other
    $418
    Deferred
    $6,720
    Nontaxable benefits
    $6,543
    Filer's total
    $234,654

  • MARK LAZZARINI

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • CARMEN FULLER

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    4

  • STEPHEN HECKENMEIER

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • MIKE CATELANI

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    4

  • JON BALL

    VP BOARD DEVELOPMENT

    Total calculated
    $0
    Hours/week
    4

  • FRED BISMONTE

    VP CUSTOMER RELATIONS

    Total calculated
    $0
    Hours/week
    4

  • BOB WEDIG

    VP ENDOWMENT

    Total calculated
    $0
    Hours/week
    4

  • MICHAEL GABLER

    VP FIELD OPERATIONS

    Total calculated
    $0
    Hours/week
    4

  • CHRIS MCGUGAN

    VP FINANCIAL DEVELOPMENT

    Total calculated
    $0
    Hours/week
    4

  • HAL HENDRICKSON

    VP MARKETING

    Total calculated
    $0
    Hours/week
    4

  • DAVID LO

    VP MEMBERSHIP/RELATIONSHIP

    Total calculated
    $0
    Hours/week
    4

  • KATHI LUCAS

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    4

  • TODD TREKELL

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    4

  • DICK NOACK

    LEGAL COUNCIL

    Total calculated
    $0
    Hours/week
    4

  • DAVID ADAMSKI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PETER BAIRD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KEN BOWER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PAUL BRANNON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • EVE BRASFIELD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JAMES BRENNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RICHARD BRENNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KRISTY BURCHARD

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • STEVE CARDINALLI

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • ED CHANG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PETER CHUI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • WAYNE CUNNINGHAM

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • JEFF CUSHMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MARY DAMM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • GEORGE DENISE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHUCK E ERICKSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DOUG ERICKSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CRAIG FARRER

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • DAVID GINSBORG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAVID HOLT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ALAN JEPSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DON CHAPIN JR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAN KNAPPENBERGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BRYAN KRAMER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAN KRENT

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • TOM P LACKOVIC

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TERRY LANIER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RICK LEISINGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PETER LEMON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL MAHER

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • TIM MCLAUGHLIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL NGUYEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAVE OKAMURA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KAREN PECK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ANDY RATERMANN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAN RUSANOWSKY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ROBERT SAPIEN

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • ARVIND SINGH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SHENG SONG

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • BILL TEBBE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JEFF THOMPSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BOBBY TODA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL WARREN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ERIC TARBOX

    SCOUT EXECUTIVE (BEG. AUGUST)

    Total calculated
    $254,860
    From this org
    $231,451
    From related orgs
    $0
    Other
    $23,409
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $230,407
    Bonus
    $0
    Other
    $1,044
    Deferred
    $4,313
    Nontaxable benefits
    $19,096
    Filer's total
    $254,860

  • HEATHER LERNER

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $205,179
    From this org
    $189,570
    From related orgs
    $0
    Other
    $15,609
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $166,541
    Bonus
    $22,500
    Other
    $529
    Deferred
    $4,125
    Nontaxable benefits
    $11,484
    Filer's total
    $205,179

  • MICHAEL WILSON

    DIRECTOR OF SUPPORT SERVICES

    Total calculated
    $174,764
    From this org
    $169,654
    From related orgs
    $0
    Other
    $5,110
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $154,519
    Bonus
    $15,000
    Other
    $135
    Deferred
    $5,110
    Nontaxable benefits
    $0
    Filer's total
    $174,764

  • MARCELL VARGAS

    DISTRICT DIRECTOR

    Total calculated
    $142,057
    From this org
    $126,758
    From related orgs
    $0
    Other
    $15,299
    Hours/week
    50

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.

Provenance

Return type
form_990
Tax year
2022
Filed
12 July 2023
IRS schema version
2022v5.0
Source object
202321989349300322

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.