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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$3,925,503
Total expenses
$1,938,541
Contributions and grants received
$2,683,428
Grants paid
$0
Program service revenue
$406,805
Investment income
$403,771
Other revenue
$431,499
Total assets, end of year
$13,005,820
Total liabilities, end of year
$1,137,344
Net assets or fund balances, end of year
$11,868,476
Program services expenses (Part IX)
$1,739,459
Management and general expenses
$35,830
Fundraising expenses
$163,252
Program service expenses (Part III)
$1,739,459

Program services were 89.7% 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

    $54,930

  • 1b · Membership dues

    $3,255

  • 1f · All other contributions, gifts and grants

    $2,625,243

  • 1g · Noncash contributions included above

    $13,860

  • 2a · Program service revenue: CAMPING REVENUE

    total $256,623 · related or exempt $256,623

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $150,182 · related or exempt $150,182

  • 3 · Investment income

    total $298,717 · excluded $298,717

  • 7a · Gross sales of assets other than inventory

    securities $105,054

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

    securities $0

  • 7c · Gain or loss

    securities $105,054

  • 7d · Net gain or loss

    total $105,054 · related or exempt $105,054

  • 8a · Fundraising events: gross income

    $224,403

  • 8b · Fundraising events: direct expenses

    $57,327

  • 8c · Net income from fundraising events

    total $167,076 · excluded $167,076

  • 10a · Gross sales of inventory

    $417,891

  • 10b · Cost of goods sold

    $305,974

  • 10c · Net income from sales of inventory

    total $111,917 · related or exempt $111,917

  • 11a · Other revenue: OTHER REVENUES

    total $152,506 · related or exempt $152,506

  • 11e · Other revenue, total

    $152,506

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $621,134 · program services $558,833 · management and general $18,847 · fundraising $43,454

  • 9 · Other employee benefits

    total $122,144 · program services $107,744 · management and general $4,356 · fundraising $10,044

  • 10 · Payroll taxes

    total $46,472 · program services $41,827 · management and general $1,405 · fundraising $3,240

  • 11g · Fees: other

    total $183,965 · program services $93,811 · management and general $3,238 · fundraising $86,916

  • 16 · Occupancy

    total $153,873 · program services $151,867 · management and general $607 · fundraising $1,399

  • 17 · Travel

    total $64,429 · program services $59,282 · management and general $1,557 · fundraising $3,590

  • 19 · Conferences, conventions and meetings

    total $25,330 · program services $24,649 · management and general $206 · fundraising $475

  • 21 · Payments to affiliates

    total $36,894 · program services $36,894

  • 22 · Depreciation, depletion and amortization

    total $173,006 · program services $172,537 · management and general $142 · fundraising $327

  • 23 · Insurance

    total $69,006 · program services $65,564 · management and general $1,041 · fundraising $2,401

  • 24a · Other expenses: SUPPLIES

    total $253,451 · program services $252,554 · management and general $254 · fundraising $643

  • 24b · Other expenses: MAINTENANCE

    total $53,116 · program services $50,246 · management and general $868 · fundraising $2,002

  • 24c · Other expenses: RECOGNITION AWARDS

    total $43,938 · program services $39,979 · management and general $856 · fundraising $3,103

  • 24d · Other expenses: OTHER EXPENSES

    total $22,711 · program services $20,867 · management and general $558 · fundraising $1,286

  • 24e · All other expenses

    total $69,072 · program services $62,805 · management and general $1,895 · fundraising $4,372

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,826,523 · end of year $547,733

  • 3 · Pledges and grants receivable

    beginning of year $220,574 · end of year $211,004

  • 4 · Accounts receivable

    beginning of year $19,567 · end of year $11,395

  • 8 · Inventories for sale or use

    beginning of year $55,882 · end of year $68,183

  • 9 · Prepaid expenses and deferred charges

    beginning of year $16,126 · end of year $16,816

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

    $6,600,390

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

    $4,406,589

  • 10c · Land, buildings and equipment, net

    beginning of year $2,252,667 · end of year $2,193,801

  • 11 · Investments: publicly traded securities

    beginning of year $4,154,800 · end of year $9,956,888

  • 17 · Accounts payable and accrued expenses

    beginning of year $33,016 · end of year $90,468

  • 19 · Deferred revenue

    beginning of year $40,998 · end of year $32,817

  • 25 · Other liabilities

    beginning of year $1,118,422 · end of year $1,014,059

  • 27 · Net assets without donor restrictions

    beginning of year $4,779,629 · end of year $6,672,490

  • 28 · Net assets with donor restrictions

    beginning of year $4,574,074 · end of year $5,195,986

Mission and programs · 2024

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, AND RULES AND REGULATIONS OF THE BOY 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 KIDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

Activities or mission (Part I)

SEE SCHEDULE O. 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, AND RULES AND REGULATIONS OF THE BOY 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 KIDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

  • MULTIPLE SCOUT UNITS ARE INVOLVED IN SCOUTING ACTIVITIES AND PROGRAMS OVER A TWENTY COUNTY AREA. THESE ACTIVITITES ARE DESIGNED TO ENFORCE BOY SCOUT IDEALS AND ENHANCE CHARACTER. FOR 2024, THE COUNCIL RECOGNIZED 84 EAGLE SCOUTS, 1,328 CUB SCOUTS, 1,210 SCOUTS BSA, 1,282 LEADERS PARTICIPATED.

    Expenses $1,739,459 · Revenue $776,282

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CARL TURNER JR

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • TODD SMITH

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • DR MARK SPRAGUE

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • BEN MOORE

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JEFF MCCAULEY

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • HARRY SANDERS

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • DR FRANK L EAGLES

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • RUSSELL PROCTOR

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • CORY TAYLOR

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • SKIP GREENE

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JOHN LEIGHTON

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • BILL BODDIE SR

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • MIKE ZIMMER

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • DWAYNE JONES

    SCOUT EXECUTIVE

    Total calculated
    $108,151
    From this org
    $99,719
    From related orgs
    $0
    Other
    $8,432
    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.

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
2024
Filed
7 October 2025
IRS schema version
2024v5.2
Source object
202502819349300420

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