Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue: $3,097,493
Total expenses: $2,970,390
Contributions and grants received: $727,586
Grants paid: $2,690
Program service revenue: $1,948,547
Investment income: $155,000
Other revenue: $266,360
Total assets, end of year: $10,992,284
Total liabilities, end of year: $1,074,890
Net assets or fund balances, end of year: $9,917,394
Program services expenses (Part IX): $2,764,800
Management and general expenses: $120,020
Fundraising expenses: $85,570
Program service expenses (Part III): $2,764,800

Program services were 93.1% 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

$3,064
1c · Fundraising events

$30,749
1e · Government grants (contributions)

$335,667
1f · All other contributions, gifts and grants

$358,106
1g · Noncash contributions included above

$20
2a · Program service revenue: CAMPING REVENUE

total $1,753,429 · related or exempt $1,753,429
2b · Program service revenue: ACTIVITY REVENUE

total $195,118 · related or exempt $195,118
3 · Investment income

total $122,476 · excluded $122,476
7a · Gross sales of assets other than inventory

securities $177,302
7b · Less cost or other basis and sales expenses

securities $144,778
7c · Gain or loss

securities $32,524
7d · Net gain or loss

total $32,524 · excluded $32,524
8a · Fundraising events: gross income

$14,777
8a · Fundraising events: contributions included on line 1c

$30,749
8b · Fundraising events: direct expenses

$10,388
8c · Net income from fundraising events

total $4,389 · excluded $4,389
10a · Gross sales of inventory

$737,026
10b · Cost of goods sold

$507,673
10c · Net income from sales of inventory

total $229,353 · related or exempt $229,353
11a · Other revenue: PARTICIPATION FEES

total $24,295 · related or exempt $24,295
11d · All other revenue

total $8,323 · related or exempt $8,323
11e · Other revenue, total

$32,618

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $2,690 · program services $2,690
5 · Compensation of officers, directors and key employees

total $194,081 · program services $177,565 · management and general $8,772 · fundraising $7,744
7 · Other salaries and wages

total $801,034 · program services $752,630 · management and general $25,709 · fundraising $22,695
8 · Pension plan contributions

total $81,012 · program services $74,206 · management and general $3,615 · fundraising $3,191
9 · Other employee benefits

total $67,588 · program services $61,922 · management and general $3,010 · fundraising $2,656
10 · Payroll taxes

total $86,440 · program services $80,675 · management and general $3,062 · fundraising $2,703
11c · Fees: accounting

total $69,157 · program services $68,991 · management and general $88 · fundraising $78
11f · Fees: investment management

total $14,396 · management and general $14,396
11g · Fees: other

total $11,431 · program services $9,121 · management and general $115 · fundraising $2,195
12 · Advertising and promotion

total $7,020 · program services $6,869 · management and general $80 · fundraising $71
13 · Office expenses

total $65,500 · program services $57,081 · management and general $1,720 · fundraising $6,699
14 · Information technology

total $61,422 · program services $56,195 · management and general $2,776 · fundraising $2,451
16 · Occupancy

total $340,968 · program services $332,250 · management and general $3,961 · fundraising $4,757
17 · Travel

total $78,555 · program services $74,900 · management and general $1,646 · fundraising $2,009
19 · Conferences, conventions and meetings

total $32,998 · program services $16,932 · management and general $271 · fundraising $15,795
20 · Interest

total $24,409 · program services $22,332 · management and general $1,103 · fundraising $974
21 · Payments to affiliates

total $45,434 · management and general $45,434
22 · Depreciation, depletion and amortization

total $162,031 · program services $161,779 · management and general $134 · fundraising $118
23 · Insurance

total $30,011 · program services $29,409 · management and general $320 · fundraising $282
24a · Other expenses: PROGRAM SUPPLIES

total $670,599 · program services $667,579 · management and general $663 · fundraising $2,357
24b · Other expenses: RECOGNITION AWARDS

total $54,815 · program services $46,281 · management and general $1,336 · fundraising $7,198
24c · Other expenses: RENT AND MAINTENANCE OF

total $34,108 · program services $33,569 · management and general $286 · fundraising $253
24e · All other expenses

total $34,691 · program services $31,824 · management and general $1,523 · fundraising $1,344

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $333,253 · end of year $210,971
2 · Savings and temporary cash investments

beginning of year $641,169 · end of year $744,055
3 · Pledges and grants receivable

beginning of year $958 · end of year $124
4 · Accounts receivable

beginning of year $19,254 · end of year $18,198
8 · Inventories for sale or use

beginning of year $308,856 · end of year $298,041
9 · Prepaid expenses and deferred charges

beginning of year $10,643 · end of year $14,587
10a · Land, buildings and equipment: cost or other basis

$10,343,482
10b · Land, buildings and equipment: accumulated depreciation

$3,886,875
10c · Land, buildings and equipment, net

beginning of year $6,396,504 · end of year $6,456,607
11 · Investments: publicly traded securities

beginning of year $2,133,190 · end of year $2,394,504
12 · Investments: other securities

beginning of year $120,000 · end of year $120,000
15 · Other assets

beginning of year $714,249 · end of year $735,197
17 · Accounts payable and accrued expenses

beginning of year $22,631 · end of year $93,693
19 · Deferred revenue

beginning of year $215,295 · end of year $193,084
21 · Escrow or custodial account liability

beginning of year $92,231 · end of year $88,952
23 · Secured mortgages and notes payable

beginning of year $654,669 · end of year $537,010
25 · Other liabilities

beginning of year $191,992 · end of year $162,151
27 · Net assets without donor restrictions

beginning of year $4,989,067 · end of year $5,384,621
28 · Net assets with donor restrictions

beginning of year $4,512,191 · end of year $4,532,773

Mission and programs · 2025

Mission

THE COUNCIL PROMOTES THE ABILITY OF BOYS, GIRLS, 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 SCOUTING AMERICA.

Activities or mission (Part I)

TO PREPARE YOUNG PEOPLE FOR ETHICAL AND MORAL CHOICES BY INSTILLING SCOUT OATH AND LAW VALUES

OUTDOOR ACTIVITIES - CUB SCOUTING DAY CAMPS: ONE-TO-THREE DAY PROGRAM WITH DAYLIGHT AND EARLY EVENING ACTIVITIES, WITH NO OVERNIGHT ACTIVITIES. RESIDENT CAMPS: AT LEAST TWO NIGHTS OF CAMPING WITH A DEVELOPED THEME OF ADVENTURE AND EXCITEMENT HELD AT A COUNCIL FACILITY UNDER THE DIRECTION OF TRAINED LEADERSHIP. COUNCIL-ORGANIZED FAMILY CAMPS: OVERNIGHT CAMPING INVOLVING MORE THAN ONE PACK AND HELD AT A COUNCIL APPROVED FACILITY WITH THE COUNCIL OR DISTRICT PROVIDING STAFFING, FOOD SERVICE, HOUSING, AND PROGRAM. PACK CAMPING: OVERNIGHT CAMPING INVOLVING MORE THAN ONE FAMILY FROM A SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS, AND UNDER THE DIRECTION OF BASIC ADULT SCOUTS. BSA AND VENTURING: CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON AND OFFERS YEAR-ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 7,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL, BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING, HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS, AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS - WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS - GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY.

Expenses $1,520,640 · Revenue $1,753,429
CUB SCOUTS - MOTTO: DO YOUR BESTIN CUB SCOUTING, BOYS AND GIRLS START WITH THEIR BEST RIGHT NOW SELVES AND GROW INTO THEIR VERY BEST FUTURE SELVES. IT'S FUN, HANDS-ON LEARNING AND ACHIEVEMENT THAT PUTS KIDS IN THE MIDDLE OF THE ACTION AND PREPARES THEM FOR TODAY AND LIFE. EVERY CUB SCOUT IS A MEMBER OF A CUB SCOUT PACK; PACKS ARE DIVIDED INTO DENS. EACH DEN HAS ABOUT SIX TO EIGHT BOYS OR GIRLS. ALL OF THE CUB SCOUTS IN A DEN ARE ABOUT THE SAME AGE AND LIVE IN THE SAME NEIGHBORHOOD. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP ITS MEMBERS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT.2025 TOTAL CUB SCOUTS (UNAUDITED): 1,039 CUB SCOUTS, 43 CUB SCOUT PACKS, 380 CUB SCOUT LEADERSSCOUTS BSA - MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILYSCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. IN SCOUTS BSA, YOUNG MEN AND WOMEN GO PLACES, TEST THEMSELVES, AND HAVE ONE-OF-A-KIND ADVENTURES THAT CAN'T BE FOUND ANYWHERE ELSE. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS, AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION.2025 SCOUTS BSA (UNAUDITED): 1,020 SCOUTS BSA MEMBERS, 65 SCOUTS BSA TROOPS, 690 SCOUTS BSA LEADERSVENTURINGRECOGNITION - RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS - VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS.HIGH ADVENTURE - VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAMBUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS.TEACHING OTHERS - ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS.2025 PARTICIPATION (UNAUDITED): 55 VENTURERS, 10 VENTURING CREWS 42 VENTURING LEADERSEXPLORING - EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT 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. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.2025 PARTICIPATION (UNAUDITED): 2 EXPLORERS, 1 EXPLORER POST, 4 EXPLORING LEADERSSCOUTREACH - SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT, AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. THE COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES, AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST.

Expenses $1,244,160 · Grants $2,690 · Revenue $457,089

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Adam WeitzelADAM WEITZEL

CHAIRMAN OF THE BOARD

Total calculated

$0

Hours/week

2
Mike ParsonsMIKE PARSONS

COMMISSIONER

Total calculated

$0

Hours/week

2
Karl FalkKARL FALK

CHAIR

Total calculated

$0

Hours/week

2
Thomas GearhartTHOMAS GEARHART

TREASURER

Total calculated

$0

Hours/week

2
Steve HayesSTEVE HAYES

PRESIDENT

Total calculated

$0

Hours/week

2
Ely LambertELY LAMBERT

VP FINANCE

Total calculated

$0

Hours/week

2
Bob GabyBOB GABY

VP GOVERNANCE

Total calculated

$0

Hours/week

2
Vincent MafiaVINCENT MAFIA

CO VP PROGRAM

Total calculated

$0

Hours/week

2
Richard StrasbaughRICHARD STRASBAUGH

MEMBER AT LARGE

Total calculated

$0

Hours/week

2
Brent BottsBRENT BOTTS

DIRECTOR

Total calculated

$0

Hours/week

2
John BrownJOHN BROWN

DIRECTOR

Total calculated

$0

Hours/week

2
Mike CaruthersMIKE CARUTHERS

NATIONAL COUNCIL

Total calculated

$0

Hours/week

2
Rod EmenakerROD EMENAKER

DIRECTOR

Total calculated

$0

Hours/week

2
Brent HawkerBRENT HAWKER

DIRECTOR

Total calculated

$0

Hours/week

2
Maria HerndonMARIA HERNDON

DIRECTOR

Total calculated

$0

Hours/week

2
Chuck LangCHUCK LANG

DIRECTOR

Total calculated

$0

Hours/week

2
Cynthia LemesanyCYNTHIA LEMESANY

DIRECTOR

Total calculated

$0

Hours/week

2
Kelley ManginKELLEY MANGIN

DIRECTOR

Total calculated

$0

Hours/week

2
Kerm NealKERM NEAL

DIRECTOR

Total calculated

$0

Hours/week

2
John RhodeJOHN RHODE

DIRECTOR

Total calculated

$0

Hours/week

2
Robbin SchellhousROBBIN SCHELLHOUS

DIRECTOR

Total calculated

$0

Hours/week

2
Mark StolowitzMARK STOLOWITZ

DIRECTOR

Total calculated

$0

Hours/week

2
Stan VanderwerfSTAN VANDERWERF

DIRECTOR

Total calculated

$0

Hours/week

2
Richard VaughnRICHARD VAUGHN

DIRECTOR

Total calculated

$0

Hours/week

2
Jeff WilkinsJEFF WILKINS

DIRECTOR

Total calculated

$0

Hours/week

2
James MachamerJAMES MACHAMER

SCOUT EXECUTIVE

Total calculated

$194,081

From this org

$167,939

From related orgs

$0

Other

$26,142

Hours/week

40

Schedule J breakdown matched by us

Base

$167,681

Bonus

$258

Other

$0

Deferred

$7,776

Nontaxable benefits

$18,366

Filer's total

$194,081

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

1a · Health or social club dues or initiation fees
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
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

The filer's explanations (Part III)

PART I, LINE 1A: THE SCOUT EXECUTIVE IS A MEMBER OF A PROFESSIONAL ASSOCIATION CALLED THE "PIKES PEAK ROUNDTABLE" THAT MEETS MONTHLY - TOTAL PAID FOR THE YEAR IS $490.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

PATHWAY TO THE ROCKIES COUNCIL SHOOTING SPORTS LLC

OWNING, HOLDING, MANAGING, AND CONTROLLING THE USE OF CERTAIN ITEMS · CO · income $0 · assets $0

Directly controlled by PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA
PATOROCO LLC

SELF-INSURANCE · CO · income $6,239 · assets $149,808

Directly controlled by PATHWAY TO THE ROCKIES COUNCIL BOY SCOUTS OF AMERICA

Provenance

Return type: form_990
Tax year: 2025
Filed: 18 August 2026
IRS schema version: 2025v4.2
Source object: 202612369349301511

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