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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,469,214
Total expenses
$2,111,348
Contributions and grants received
$489,583
Grants paid
$0
Program service revenue
$865,836
Investment income
$33,433
Other revenue
$80,362
Total assets, end of year
$7,351,676
Total liabilities, end of year
$1,421,153
Net assets or fund balances, end of year
$5,930,523
Program services expenses (Part IX)
$1,973,151
Management and general expenses
$84,103
Fundraising expenses
$54,094
Program service expenses (Part III)
$1,973,151

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

    $71,000

  • 1e · Government grants (contributions)

    $1,525

  • 1f · All other contributions, gifts and grants

    $417,058

  • 2a · Program service revenue: CAMPING

    total $497,367 · related or exempt $497,367

  • 2b · Program service revenue: CHARACTER EDUCATION PROG

    total $291,477 · related or exempt $291,477

  • 2c · Program service revenue: ACTIVITY FEES

    total $76,992 · related or exempt $76,992

  • 3 · Investment income

    total $46,305 · excluded $46,305

  • 6a · Gross rents

    real property $15,130

  • 6c · Rental income or loss

    real property $15,130

  • 6d · Net rental income or loss

    total $15,130 · related or exempt $15,130

  • 7a · Gross sales of assets other than inventory

    securities $750,125

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

    securities $762,997

  • 7c · Gain or loss

    securities -$12,872

  • 7d · Net gain or loss

    total -$12,872 · related or exempt -$12,872

  • 10a · Gross sales of inventory

    $150,475

  • 10b · Cost of goods sold

    $85,243

  • 10c · Net income from sales of inventory

    total $65,232 · related or exempt $65,232

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $159,555 · program services $149,005 · management and general $5,275 · fundraising $5,275

  • 7 · Other salaries and wages

    total $656,707 · program services $613,283 · management and general $21,712 · fundraising $21,712

  • 8 · Pension plan contributions

    total $91,709 · program services $84,403 · management and general $3,653 · fundraising $3,653

  • 9 · Other employee benefits

    total $96,892 · program services $89,174 · management and general $3,859 · fundraising $3,859

  • 10 · Payroll taxes

    total $59,597 · program services $55,547 · management and general $2,025 · fundraising $2,025

  • 11c · Fees: accounting

    total $20,781 · program services $18,673 · management and general $1,383 · fundraising $725

  • 11f · Fees: investment management

    total $5,369 · management and general $5,369

  • 11g · Fees: other

    total $21,752 · program services $19,546 · management and general $1,447 · fundraising $759

  • 13 · Office expenses

    total $9,145 · program services $8,453 · management and general $201 · fundraising $491

  • 16 · Occupancy

    total $106,416 · program services $103,509 · management and general $1,658 · fundraising $1,249

  • 17 · Travel

    total $36,601 · program services $33,722 · management and general $1,315 · fundraising $1,564

  • 21 · Payments to affiliates

    total $21,480 · management and general $21,480

  • 22 · Depreciation, depletion and amortization

    total $224,063 · program services $221,267 · management and general $1,398 · fundraising $1,398

  • 23 · Insurance

    total $72,305 · program services $69,919 · management and general $1,193 · fundraising $1,193

  • 24a · Other expenses: SUPPLIES

    total $269,541 · program services $265,309 · management and general $2,020 · fundraising $2,212

  • 24b · Other expenses: OTHER EXPENSES

    total $133,410 · program services $122,527 · management and general $5,747 · fundraising $5,136

  • 24c · Other expenses: EQUIPMENT RENTAL

    total $88,907 · program services $84,127 · management and general $3,459 · fundraising $1,321

  • 24d · Other expenses: RECOGNITION AND AWARD

    total $20,692 · program services $19,893 · management and general $267 · fundraising $532

  • 24e · All other expenses

    total $16,426 · program services $14,794 · management and general $642 · fundraising $990

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $508,410 · end of year $199,486

  • 3 · Pledges and grants receivable

    beginning of year $1,191,299 · end of year $1,234,502

  • 4 · Accounts receivable

    beginning of year $42,646 · end of year $35,235

  • 8 · Inventories for sale or use

    beginning of year $46,713 · end of year $53,037

  • 9 · Prepaid expenses and deferred charges

    beginning of year $58,926 · end of year $107,441

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

    $7,060,492

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

    $2,603,675

  • 10c · Land, buildings and equipment, net

    beginning of year $4,551,563 · end of year $4,456,817

  • 11 · Investments: publicly traded securities

    beginning of year $2,659,645 · end of year $1,265,158

  • 17 · Accounts payable and accrued expenses

    beginning of year $841,247 · end of year $29,070

  • 19 · Deferred revenue

    beginning of year $4,351 · end of year $49,675

  • 23 · Secured mortgages and notes payable

    beginning of year $346,954 · end of year $1,135,614

  • 25 · Other liabilities

    beginning of year $864,958 · end of year $206,794

  • 27 · Net assets without donor restrictions

    beginning of year -$118,046 · end of year -$300,228

  • 28 · Net assets with donor restrictions

    beginning of year $7,119,738 · end of year $6,230,751

Mission and programs · 2022

Mission

THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.

  • THE SEQUOYAH COUNCIL SUPPORTS THE SCOUTING PROGRAM IN 15 AND 1/2 COUNTIES IN NORTHEAST TENNESSEE AND SOUTHWEST VIRGINIA BY PROVIDING A CHARACTER EDUCATION PROGRAM EXPERIENCE IN AN OUTDOOR ENVIRONMENT. THE COUNCIL SERVED MORE THAN 4,000 YOUTH AND 2,400 ADULTS THROUGH PARTICIPATION IN CUB SCOUTS, SCOUTS BSA, VENTURING AND CAREER EMPHASIS EXPLORING PROGRAMS THROUGHOUT OUR SERVICE TERRITORY.

    Expenses $1,328,529 · Revenue $291,477

  • DURING THE YEAR, CAMP DAVY CROCKETT PROGRAM EXPENSES ARE DIRECTLY RELATED TO THE RESOURCES NECESSARY TO DELIVER CHARACTER EDUCATION PROGRAMS IN AN OUTDOOR CLASSROOM SETTING.

    Expenses $546,331 · Revenue $497,367

  • ACTIVITIES PROGRAM EXPENSES ARE DIRECTLY RELATED TO THE LEADERSHIP DEVELOPMENT AND OUTDOOR LEARNING EXPERIENCES THAT TAKE PLACE IN LOCAL COMMUNITIES DURING THE PROGRAM YEAR.

    Expenses $98,291 · Revenue $76,992

As filed on the 2022 return.

Listed in Part VII

  • Greg Leitch

    SCOUT EXECUT

    Total calculated
    $159,556
    From this org
    $137,266
    From related orgs
    $0
    Other
    $22,290
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,266
    Bonus
    not reported
    Other
    not reported
    Deferred
    $22,290
    Nontaxable benefits
    not reported
    Filer's total
    $159,556
  • Jason Berry

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Anna Booher

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Jay Brombach

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Daryl Carter

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Stephen Dixon

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Tr Dunn

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Edwin Eldredge

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Darrell Fowler

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Brenda Good

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Charles Good

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • James Green

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Dr Frederick Guthrie

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Adam Haselsteiner

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Joe Heesacker

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Angela Jenkins

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • James Kegley

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Rudolph Lucas

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Dan Mahoney

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Sean Mahoney

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Arthur Masker

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Robert McGough

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Mary Ellen Miller

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Peter Miller

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Dr Gerald Morie

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Terry Muse

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Jerry Oliver

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Peter Raber

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Justin Ryans

    DISTRICT CHA

    Total calculated
    $0
    Hours/week
    1
  • Scott Schallon

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Dan Schumaier

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Bob Showalter

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Robert Simis

    DISTRICT CHA

    Total calculated
    $0
    Hours/week
    1
  • Lydia Sinemus

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Charles Smith

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Parker Smith

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Jerry Stinson

    DISTRICT CHA

    Total calculated
    $0
    Hours/week
    1
  • Beth Stockner

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • John Tickle

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Richard Torbett

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • David Tudor

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Joey Vance

    EXECUTIVE CO

    Total calculated
    $0
    Hours/week
    1
  • Corey Vicars

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1
  • Dr Rodney Watson

    DISTRICT CHA

    Total calculated
    $0
    Hours/week
    1
  • Greg Wilgocki

    EXECUTIVE BO

    Total calculated
    $0
    Hours/week
    1

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 · Discretionary spending account
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation committee

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 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
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202333199349303318

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