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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$17,632,356
Total expenses
$1,272,091
Contributions and grants received
$312,155
Grants paid
$0
Program service revenue
$302,825
Investment income
$16,838,785
Other revenue
$178,591
Total assets, end of year
$23,834,226
Total liabilities, end of year
$221,689
Net assets or fund balances, end of year
$23,612,537
Program services expenses (Part IX)
$1,094,425
Management and general expenses
$50,695
Fundraising expenses
$126,971
Program service expenses (Part III)
$1,094,425

Program services were 86.0% 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.

  • 1f · All other contributions, gifts and grants

    $312,155

  • 2a · Program service revenue: CAMPING REVENUE

    total $240,522 · related or exempt $240,522

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $62,303 · related or exempt $62,303

  • 3 · Investment income

    total $334,862 · excluded $334,862

  • 6a · Gross rents

    real property $18,928

  • 6c · Rental income or loss

    real property $18,928

  • 6d · Net rental income or loss

    total $18,928 · excluded $18,928

  • 7a · Gross sales of assets other than inventory

    other assets $17,525,346

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

    other assets $1,021,423

  • 7c · Gain or loss

    other assets $16,503,923

  • 7d · Net gain or loss

    total $16,503,923 · related or exempt $16,503,923

  • 8a · Fundraising events: gross income

    $330,449

  • 8b · Fundraising events: direct expenses

    $173,792

  • 8c · Net income from fundraising events

    total $156,657 · excluded $156,657

  • 10a · Gross sales of inventory

    $4,568

  • 10b · Cost of goods sold

    $8,237

  • 10c · Net income from sales of inventory

    total -$3,669 · excluded -$3,669

  • 11a · Other revenue: OTHER INCOME

    total $6,675 · related or exempt $6,675

  • 11e · Other revenue, total

    $6,675

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $126,976 · program services $126,976

  • 7 · Other salaries and wages

    total $315,416 · program services $236,023 · management and general $19,848 · fundraising $59,545

  • 8 · Pension plan contributions

    total $35,245 · program services $35,245

  • 9 · Other employee benefits

    total $41,406 · program services $26,300 · management and general $3,777 · fundraising $11,329

  • 10 · Payroll taxes

    total $37,179 · program services $30,758 · management and general $1,605 · fundraising $4,816

  • 11c · Fees: accounting

    total $48,979 · program services $39,058 · management and general $2,458 · fundraising $7,463

  • 13 · Office expenses

    total $5,710 · program services $5,710

  • 16 · Occupancy

    total $99,640 · program services $90,506 · management and general $2,283 · fundraising $6,851

  • 17 · Travel

    total $43,256 · program services $40,752 · management and general $626 · fundraising $1,878

  • 19 · Conferences, conventions and meetings

    total $2,460 · program services $2,045 · management and general $104 · fundraising $311

  • 21 · Payments to affiliates

    total $35,077 · program services $35,077

  • 22 · Depreciation, depletion and amortization

    total $64,245 · program services $60,251 · management and general $997 · fundraising $2,997

  • 23 · Insurance

    total $88,472 · program services $72,092 · management and general $4,095 · fundraising $12,285

  • 24a · Other expenses: SUPPLIES

    total $213,703 · program services $202,242 · management and general $11,461

  • 24b · Other expenses: MISCELLANEOUS EXPENSE

    total $42,764 · program services $26,789 · management and general $1,410 · fundraising $14,565

  • 24c · Other expenses: OTHER PROFESSIONAL FEES

    total $30,000 · program services $30,000

  • 24d · Other expenses: TELEPHONE

    total $18,079 · program services $15,576 · management and general $626 · fundraising $1,877

  • 24e · All other expenses

    total $23,484 · program services $19,025 · management and general $1,405 · fundraising $3,054

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $507,847 · end of year $741,508

  • 3 · Pledges and grants receivable

    beginning of year $1,800

  • 4 · Accounts receivable

    beginning of year $1,874 · end of year $34,235

  • 8 · Inventories for sale or use

    beginning of year $66,794 · end of year $10,512

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,860 · end of year $4,904

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

    $2,000,905

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

    $842,445

  • 10c · Land, buildings and equipment, net

    beginning of year $2,238,882 · end of year $1,158,460

  • 11 · Investments: publicly traded securities

    beginning of year $4,060,353 · end of year $21,884,607

  • 17 · Accounts payable and accrued expenses

    beginning of year $150,781 · end of year $83,667

  • 19 · Deferred revenue

    beginning of year $22,000 · end of year $4,395

  • 25 · Other liabilities

    beginning of year $137,919 · end of year $133,627

  • 27 · Net assets without donor restrictions

    beginning of year $5,242,031 · end of year $23,612,537

  • 28 · Net assets with donor restrictions

    beginning of year $1,349,679

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.

  • OTHER - COMPREHENSIVE YOUTH DEVELOPMENT THROUGH A PROFESSIONAL STAFF EMPLOYED TO COORDINATE, ORGANIZE, TRAIN AND MOTIVATE APPROXIMATELY 979 VOLUNTEERS TO CARRY THE SCOUTING PROGRAM TO APPROXIMATELY 2,001 YOUTH IN 108 PACKS, TROOPS, TEAMS AND POSTS. THE COUNCIL PROVIDES FUNDING, PROGRAM MATERIALS, TRAINING SESSIONS AND OTHER SUPPORT FOR SUCH GOALS AS CHARACTER DEVELOPMENT, LEADERSHIP TRAINING, CITIZENSHIP TRAINING AND PHYSICAL FITNESS.

    Expenses $873,133 · Revenue $109,705

  • CAMP MORRISON OVER 224 YOUTH SERVED WITH VALUES-BASED PROGRAMS TO MEET THE NEEDS FOR CITIZENSHIP AND CHARACTER DEVELOPMENT. A FULL PROGRAM OF ADVANCEMENT ACTIVITIES AND A TOAL OF 32 MERIT BADGES ARE OFFERED, INCLUDING WATERFRONT ACTIVITIES, ENVIRONMENTAL SCIENCE, CAMPING, SOIL AND WATER CONSERVATION, ARCHERY AND SHOOTING SKILLS.

    Expenses $146,967 · Revenue $109,412

  • WHITE WATER HIGH ADVENTURE - THIS FIVE DAY, NEARLY 100 MILE EXCURSION IS A TRUE WILDERNESS EXPERIENCE AND IS A HIGHLIGHT FOR SO MANY YOUNG PEOPLE WHO ARE 14 YEARS OF AGE AND OLDER. THEY WILL SPEND FIVE DAYS ON THE MIDDLE FORK OF THE SALMON RIVER.

    Expenses $74,325 · Revenue $83,708

  • CAMP BRADLEY - SUMMER CAMPING FOR SCOUTS NORTHWEST OF STANLEY, IDAHO. SALMON RIVER HIGH ADVENTURE BASE (SRHAB)- OVER 46 YOUTH SERVED WITH THE EXCITING AND CHALLENGING CAMP EXPERIENCE OF HIGH ADVENTURE RIVER RUNNING, HIKING, AND RAPELLING. THE MOTTO AND GUIDING PRINCIPLE OF THE SRHAB IS "STRIVING FOR PERSONAL EXCELLENCE." CAMP MURTAUGH - ON THE BANK OF MURTAUGH LAKE, SOUTHEAST OF TWIN FALLS, CAMP MURTAUGH IS AVAILAABLE FOR SINGLE DAY EVENTS OR OVERNIGHT CAMPOUTS WITH TWO BUILDINGS AVAILABLE. CUB DAY CAMP - OVER 216 YOUTH SERVED WITH A FUN, EXCITING CAMPING EXPERIENCE FOR THE FIRST-TIME CUB SCOUT CAMPER. THEY ARE EXPOSED TO THE POSITIVE VALUES OF SCOUTING FOUND IN THE CUB SCOUT PROMISE, SUCH AS DUTY TO GOD AND HELPING OTHERS.

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

Listed in Part VII

  • Lynn Gunter

    SCOUT EXEC/C

    Total calculated
    $140,481
    From this org
    $126,976
    From related orgs
    $0
    Other
    $13,505
    Hours/week
    50
  • Tommy Ahlquist

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Aj Balukoff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Borchers

    VP ALUMNI

    Total calculated
    $0
    Hours/week
    2
  • S Carl Nicolaysen

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • L David Rands

    TREASURER

    Total calculated
    $0
    Hours/week
    3
  • Stan Nicolaysen II

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mike Lindstrom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Eric Channer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Bret Belnap

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jeanie Bradshaw

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Baisch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • David Christensen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Valerie Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Brian Bishop

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Rich Petit

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Craig Hawkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jay Bradley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Clark Nielsen

    VP ADMINISTR

    Total calculated
    $0
    Hours/week
    1
  • Ben Murray

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bob Sinclair

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Wayne Welter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mark Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Doug Oppenheimer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dan Hauser MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • David Hawk

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Perry Cochell

    VP PROPERTIE

    Total calculated
    $0
    Hours/week
    1
  • Travis Jensen

    VP FINANCE

    Total calculated
    $0
    Hours/week
    5
  • Dave Murphy

    VP OPERATION

    Total calculated
    $0
    Hours/week
    1
  • Fr Roger Lachance

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Doug Fry

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    1
  • Geoff Wardle

    VP LEGAL

    Total calculated
    $0
    Hours/week
    1
  • Andy Fujimoto

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Chuck Yates

    VP-YOUTH PRO

    Total calculated
    $0
    Hours/week
    1
  • Gena Hauser

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bob Campbell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lee Welch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • John Jozwik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bill Cottle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • John Blaisdell

    ADVISORY COU

    Total calculated
    $0
    Hours/week
    2
  • James O'Donnell

    ADVISORY COU

    Total calculated
    $0
    Hours/week
    2
  • John Kriz

    ADVISORY COU

    Total calculated
    $0
    Hours/week
    2
  • Lou Olaso

    ADVISORY COU

    Total calculated
    $0
    Hours/week
    2
  • Stephen Thomas

    ADVISORY COU

    Total calculated
    $0

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
15 November 2025
IRS schema version
2024v5.0
Source object
202543219349308574

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