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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 10 April 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$4,413,373 changed to $3,509,012
Total expenses
$9,039,685 changed to $4,798,580
Contributions and grants received
$1,963,595 changed to $1,948,372
Investment income
$481,385 changed to $481,386
Other revenue
$1,372,953 changed to $483,814
Total assets, end of year
$29,460,051 changed to $28,555,691
Net assets or fund balances, end of year
$24,362,625 changed to $23,458,265
Management and general expenses
$4,927,974 changed to $686,869

Listed under a different title

  • JIM LYNCH: BOARD MEMBER* then BOARD MEMBER

Totals

Total revenue
$4,413,373
Total expenses
$9,039,685
Contributions and grants received
$1,963,595
Grants paid
$139,583
Program service revenue
$595,440
Investment income
$481,385
Other revenue
$1,372,953
Total assets, end of year
$29,460,051
Total liabilities, end of year
$5,097,426
Net assets or fund balances, end of year
$24,362,625
Program services expenses (Part IX)
$3,887,124
Management and general expenses
$4,927,974
Fundraising expenses
$224,587
Program service expenses (Part III)
$3,887,124

Program services were 43.0% 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.

  • 1c · Fundraising events

    $427,017

  • 1e · Government grants (contributions)

    $2,168

  • 1f · All other contributions, gifts and grants

    $1,534,410

  • 2a · Program service revenue: CAMPING AND ACTIVITY INCOME

    total $595,440 · related or exempt $595,440

  • 3 · Investment income

    total $394,677 · excluded $394,677

  • 7a · Gross sales of assets other than inventory

    securities $1,802,405

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

    securities $1,715,697

  • 7c · Gain or loss

    securities $86,708

  • 7d · Net gain or loss

    total $86,708 · excluded $86,708

  • 8a · Fundraising events: gross income

    $25,640

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

    $427,017

  • 8b · Fundraising events: direct expenses

    $54,509

  • 8c · Net income from fundraising events

    total -$28,869 · excluded -$28,869

  • 10a · Gross sales of inventory

    $1,412,561

  • 10b · Cost of goods sold

    $1,004,759

  • 10c · Net income from sales of inventory

    total $407,802 · related or exempt $407,802

  • 11a · Other revenue: MISCELLANOUES

    total $994,020 · excluded $994,020

  • 11e · Other revenue, total

    $994,020

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $139,583 · program services $139,583

  • 5 · Compensation of officers, directors and key employees

    total $340,482 · program services $263,832 · management and general $52,384 · fundraising $24,266

  • 7 · Other salaries and wages

    total $1,758,799 · program services $1,499,768 · management and general $176,046 · fundraising $82,985

  • 9 · Other employee benefits

    total $450,767 · program services $338,047 · management and general $85,337 · fundraising $27,383

  • 10 · Payroll taxes

    total $160,836 · program services $128,150 · management and general $24,009 · fundraising $8,677

  • 11g · Fees: other

    total $80,608 · program services $14,165 · management and general $59,832 · fundraising $6,611

  • 13 · Office expenses

    total $299,773 · program services $264,063 · management and general $12,538 · fundraising $23,172

  • 16 · Occupancy

    total $219,357 · program services $197,804 · management and general $13,757 · fundraising $7,796

  • 17 · Travel

    total $77,387 · program services $68,888 · management and general $4,237 · fundraising $4,262

  • 19 · Conferences, conventions and meetings

    total $29,415 · program services $24,166 · management and general $3,423 · fundraising $1,826

  • 20 · Interest

    total $8,540 · program services $6,576 · management and general $1,281 · fundraising $683

  • 22 · Depreciation, depletion and amortization

    total $615,670 · program services $593,376 · management and general $14,540 · fundraising $7,754

  • 23 · Insurance

    total $180,178 · program services $159,673 · management and general $17,244 · fundraising $3,261

  • 24a · Other expenses: SETTLEMENT EXPENSE

    total $4,241,105 · management and general $4,241,105

  • 24b · Other expenses: MISCELLANEOUS

    total $231,557 · program services $80,724 · management and general $142,585 · fundraising $8,248

  • 24c · Other expenses: RECOGNITION AWARDS

    total $81,404 · program services $63,536 · management and general $205 · fundraising $17,663

  • 24d · Other expenses: CHARTER FEES

    total $75,154 · management and general $75,154

  • 24e · All other expenses

    total $49,070 · program services $44,773 · management and general $4,297

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,442,687 · end of year $1,388,640

  • 2 · Savings and temporary cash investments

    beginning of year $448,940 · end of year $125,882

  • 3 · Pledges and grants receivable

    beginning of year $35,818 · end of year $91,159

  • 4 · Accounts receivable

    beginning of year $679,108 · end of year $430,295

  • 8 · Inventories for sale or use

    beginning of year $14,585 · end of year $14,585

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,670 · end of year $102,007

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

    $20,610,121

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

    $7,963,615

  • 10c · Land, buildings and equipment, net

    beginning of year $12,306,507 · end of year $12,646,506

  • 11 · Investments: publicly traded securities

    beginning of year $11,319,948 · end of year $9,607,036

  • 15 · Other assets

    beginning of year $5,589,807 · end of year $5,053,941

  • 17 · Accounts payable and accrued expenses

    beginning of year $55,607 · end of year $4,415,189

  • 19 · Deferred revenue

    beginning of year $5,890 · end of year $204,961

  • 21 · Escrow or custodial account liability

    beginning of year $201,333 · end of year $381,672

  • 23 · Secured mortgages and notes payable

    beginning of year $56,780 · end of year $44,091

  • 25 · Other liabilities

    beginning of year $0 · end of year $51,513

  • 27 · Net assets without donor restrictions

    beginning of year $16,931,010 · end of year $9,728,174

  • 28 · Net assets with donor restrictions

    beginning of year $14,634,450 · end of year $14,634,451

Mission and programs · 2022

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 RESPONSBILITIES OF PATICIPATING 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 IN THE FIRST THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. BOYS 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 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 SOUNSEL 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 OFFERSSEVEN 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 $3,887,124 · Grants $139,583 · Revenue $1,003,242

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

Listed in Part VII

  • MICHAEL DE LOS SANTOS

    SECRETARY

    Total calculated
    $230,558
    From this org
    $230,558
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,658
    Bonus
    $1,900
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $230,558

  • RAUL RIOS

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • TIMO HIXON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOBY MARTINEZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LUIS DE LA GARZA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR THOMAS EVANS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATRICK WALTHER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM SYRING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HEATHER HARRISON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRISTIAN WEBSTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR JOHN THOMAS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRIS TALLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK MAYS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAVIER SALAZAR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DEBORAH KNAPP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • AMAURY DE BARROS CONTI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • AMY BURDICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANDY RUSS

    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

  • AJ STURM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TED DUNNAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CARLETON SPEARS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MIKE MCGINNIS

    SR. VP OFTOTAL FINANCIAL DEV.

    Total calculated
    $0
    Hours/week
    1

  • STEVE SKINNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ADAM PITTMAN

    OA LODGE ADVISOR

    Total calculated
    $0
    Hours/week
    1

  • JASON SCHROEDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RYAN RUMMEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM LYNCH

    BOARD MEMBER*

    Total calculated
    $0
    Hours/week
    1

  • ROSAILND ALDERMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES SCOTT JONES

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • PAUL GARRO

    LEADERSHIP RESOURCE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • JIM MONTGOMERY

    LEGAL COUNSEL*

    Total calculated
    $0
    Hours/week
    1

  • JIM JEFFERY

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • LANCE HIRSCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BRETT MORGAN

    RISK MANAGEMENT CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MANISH KAPOOR

    SR. VP OF DISTRICT OPERATIONS

    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

  • PATRICK FLINN

    STRATEGIC PLAN CHAIR

    Total calculated
    $0
    Hours/week
    1

  • SEAN MAGNUSON

    DIRECTOR OF SCOUTING OPERATIONS/COO

    Total calculated
    $109,923
    From this org
    $109,923
    From related orgs
    $0
    Other
    $0
    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, COUNCIL PRESIDENT, AND THE SOUTHERN REGION AREA DIRECTOR. 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
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202343199349323574

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