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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$4,104,516
Total expenses
$2,706,313
Contributions and grants received
$2,534,618
Grants paid
$8,703
Program service revenue
$966,617
Investment income
$122,801
Other revenue
$480,480
Total assets, end of year
$14,794,536
Total liabilities, end of year
$501,663
Net assets or fund balances, end of year
$14,292,873
Program services expenses (Part IX)
$2,529,535
Management and general expenses
$115,534
Fundraising expenses
$61,244
Program service expenses (Part III)
$2,529,535

Program services were 93.5% 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

    $18,316

  • 1c · Fundraising events

    $220,982

  • 1d · Related organizations

    $55,000

  • 1f · All other contributions, gifts and grants

    $2,240,320

  • 1g · Noncash contributions included above

    $241,388

  • 2a · Program service revenue: CAMPING

    total $820,693 · related or exempt $820,693

  • 2b · Program service revenue: ACTIVITIES

    total $145,924 · related or exempt $145,924

  • 3 · Investment income

    total $121,077 · excluded $121,077

  • 6a · Gross rents

    real property $28,426

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $28,426

  • 6d · Net rental income or loss

    total $28,426 · excluded $28,426

  • 7a · Gross sales of assets other than inventory

    securities $22,560

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

    securities $20,836

  • 7c · Gain or loss

    securities $1,724

  • 7d · Net gain or loss

    total $1,724 · excluded $1,724

  • 8a · Fundraising events: gross income

    $19,991

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

    $220,982

  • 8b · Fundraising events: direct expenses

    $19,991

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $1,033,763

  • 10b · Cost of goods sold

    $638,977

  • 10c · Net income from sales of inventory

    total $394,786 · related or exempt $394,786

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $57,268 · related or exempt $57,268

  • 11e · Other revenue, total

    $57,268

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $8,703 · program services $8,703

  • 5 · Compensation of officers, directors and key employees

    total $308,405 · program services $301,963 · management and general $4,379 · fundraising $2,063

  • 7 · Other salaries and wages

    total $646,308 · program services $633,119 · management and general $8,969 · fundraising $4,220

  • 8 · Pension plan contributions

    total $68,709 · program services $67,004 · management and general $1,160 · fundraising $545

  • 9 · Other employee benefits

    total $79,401 · program services $77,432 · management and general $1,340 · fundraising $629

  • 10 · Payroll taxes

    total $75,067 · program services $73,574 · management and general $1,015 · fundraising $478

  • 11b · Fees: legal

    total $1,674 · management and general $1,674

  • 11c · Fees: accounting

    total $83,625 · program services $59,196 · management and general $24,429

  • 11g · Fees: other

    total $64,598 · program services $63,964 · fundraising $634

  • 16 · Occupancy

    total $155,943 · program services $154,150 · management and general $1,219 · fundraising $574

  • 17 · Travel

    total $62,693 · program services $61,612 · management and general $694 · fundraising $387

  • 19 · Conferences, conventions and meetings

    total $21,479 · program services $21,056 · management and general $288 · fundraising $135

  • 20 · Interest

    total $4,161 · program services $4,157 · management and general $3 · fundraising $1

  • 21 · Payments to affiliates

    total $66,782 · management and general $66,782

  • 22 · Depreciation, depletion and amortization

    total $228,789 · program services $227,920 · management and general $591 · fundraising $278

  • 23 · Insurance

    total $170,890 · program services $169,709 · management and general $803 · fundraising $378

  • 24a · Other expenses: PROGRAM AND OTHER SUPPL

    total $358,906 · program services $354,624 · management and general -$169 · fundraising $4,451

  • 24b · Other expenses: RECOGNITION AND AWARDS

    total $100,310 · program services $57,646 · management and general $1 · fundraising $42,663

  • 24c · Other expenses: OTHER

    total $89,243 · program services $87,288 · management and general $1,261 · fundraising $694

  • 24d · Other expenses: MAINTENANCE OF EQUIPMEN

    total $71,121 · program services $70,048 · management and general $730 · fundraising $343

  • 24e · All other expenses

    total $39,506 · program services $36,370 · management and general $365 · fundraising $2,771

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,623,045 · end of year $2,258,414

  • 3 · Pledges and grants receivable

    beginning of year $343,304 · end of year $155,935

  • 4 · Accounts receivable

    beginning of year $30,449 · end of year $39,991

  • 8 · Inventories for sale or use

    beginning of year $135,130 · end of year $127,975

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,510 · end of year $26,712

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

    $13,209,452

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

    $7,141,199

  • 10c · Land, buildings and equipment, net

    beginning of year $4,465,811 · end of year $6,068,253

  • 11 · Investments: publicly traded securities

    beginning of year $64,606 · end of year $75,114

  • 15 · Other assets

    beginning of year $4,981,128 · end of year $6,042,142

  • 17 · Accounts payable and accrued expenses

    beginning of year $101,556 · end of year $68,691

  • 19 · Deferred revenue

    beginning of year $42,630 · end of year $37,109

  • 25 · Other liabilities

    beginning of year $114,763 · end of year $395,863

  • 27 · Net assets without donor restrictions

    beginning of year $5,455,426 · end of year $7,283,144

  • 28 · Net assets with donor restrictions

    beginning of year $6,966,608 · end of year $7,009,729

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 KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

Activities or mission (Part I)

TO PROMOTE THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS.

  • BUCKEYE COUNCIL'S SINGLE PURPOSE IS TO PROVIDE PROGRAMS, MANAGEMENT, AND SUPPORT FOR THE VARIOUS SCOUTING UNITS WITHIN ITS GEOGRAPHICAL AREA. AS OF DECEMBER 31, 2024, THIS INCLUDED 91 CUB SCOUT PACKS CONSISTING OF 3,218 CUB SCOUT MEMBERS, 109 SCOUTS BSA TROOPS CONSISTING OF 1,405 SCOUT MEMBERS, 4 VENTURE CREWS CONSISTING OF 41 MEMBERS, AND 8 EXPLORING POSTS CONSITING OF 57 EXPLORERS. TOTAL SERVED WAS 209 SCOUTING UNITS CONSISTING OF 4,721 MEMBERS.

    Expenses $2,529,535 · Grants $8,703 · Revenue $1,418,671

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

Listed in Part VII

  • NATHAN HOPPER

    SCOUT EXECUTIVE

    Total calculated
    $145,066
    From this org
    $127,257
    From related orgs
    $0
    Other
    $17,809
    Hours/week
    60

  • BRIAN BESECKER

    VP OF OPERATIONS

    Total calculated
    $0
    Hours/week
    1

  • JOHN FEHRENBACH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • H STEWART FITZ GIBBON

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • PHIL FRANCIS

    VP OF FINANCE

    Total calculated
    $0
    Hours/week
    1

  • TIM FRYE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TODD GORDON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL GRUBER

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1

  • JOHN HARBAUGH JR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOHN HARBAUGH SR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAY HAYS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KARL HENLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM HILL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOM HILT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES HILT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KURT HOLMES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOBY HOY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LEONARD JANCHAR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAMON KELLER

    VP OF DEVELOPMENT

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL KREW

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL LOMBARDI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOEL LUECKE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BERNIE MINER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KEITH MONTESANO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KEVIN PULS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CRAIG REYNOLDS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SCOTT SANDROCK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • NATHAN SAYERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DOUG SIBILA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MATT SMITH

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • ANNE TAYLOR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK TAYLOR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GENE THORN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LATRICE VIROLA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DOUG WOODHALL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANDY ZIEGLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JESSE ROPER

    SCOUT EXECUTIVE THRU 9/30

    Total calculated
    $163,338
    From this org
    $147,639
    From related orgs
    $0
    Other
    $15,699
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $147,639
    Bonus
    $0
    Other
    $0
    Deferred
    $10,531
    Nontaxable benefits
    $5,168
    Filer's total
    $163,338

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.

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
2024
Filed
7 October 2025
IRS schema version
2024v5.2
Source object
202542819349300124

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