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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$5,053,119
Total expenses
$6,263,039
Contributions and grants received
$1,473,055
Grants paid
$240,217
Program service revenue
$2,749,690
Investment income
$427,616
Other revenue
$402,758
Total assets, end of year
$24,799,811
Total liabilities, end of year
$1,112,068
Net assets or fund balances, end of year
$23,687,743
Program services expenses (Part IX)
$5,723,763
Management and general expenses
$154,170
Fundraising expenses
$385,106
Program service expenses (Part III)
$5,723,763

Program services were 91.4% 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

    $348,533

  • 1f · All other contributions, gifts and grants

    $1,124,522

  • 2a · Program service revenue: CAMPING INCOME

    total $1,877,664 · related or exempt $1,877,664

  • 2b · Program service revenue: ACTIVITY REVENUES

    total $872,026 · related or exempt $872,026

  • 3 · Investment income

    total $782,398 · excluded $782,398

  • 7a · Gross sales of assets other than inventory

    other assets $1,777,198

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

    other assets $2,131,980

  • 7c · Gain or loss

    other assets -$354,782

  • 7d · Net gain or loss

    total -$354,782 · excluded -$354,782

  • 8a · Fundraising events: gross income

    $160,853

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

    $348,533

  • 8b · Fundraising events: direct expenses

    $160,853

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $551,152

  • 10b · Cost of goods sold

    $388,385

  • 10c · Net income from sales of inventory

    total $162,767 · related or exempt $162,767

  • 11a · Other revenue: OTHER INCOME

    total $239,991 · related or exempt $239,991

  • 11e · Other revenue, total

    $239,991

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $240,217 · program services $240,217

  • 5 · Compensation of officers, directors and key employees

    total $400,310 · program services $400,310

  • 7 · Other salaries and wages

    total $1,928,045 · program services $1,626,888 · management and general $89,645 · fundraising $211,512

  • 9 · Other employee benefits

    total $365,848 · program services $305,322 · management and general $18,017 · fundraising $42,509

  • 10 · Payroll taxes

    total $209,579 · program services $184,087 · management and general $7,588 · fundraising $17,904

  • 11c · Fees: accounting

    total $63,096 · program services $52,540 · management and general $3,142 · fundraising $7,414

  • 11g · Fees: other

    total $187,249 · program services $160,045 · management and general $8,098 · fundraising $19,106

  • 13 · Office expenses

    total $71,096 · program services $52,873 · management and general $2,248 · fundraising $15,975

  • 16 · Occupancy

    total $478,935 · program services $468,753 · management and general $3,031 · fundraising $7,151

  • 17 · Travel

    total $293,918 · program services $276,226 · management and general $4,796 · fundraising $12,896

  • 19 · Conferences, conventions and meetings

    total $355,938 · program services $348,837 · management and general $2,149 · fundraising $4,952

  • 22 · Depreciation, depletion and amortization

    total $282,359 · program services $281,732 · management and general $187 · fundraising $440

  • 23 · Insurance

    total $173,659 · program services $146,234 · management and general $8,164 · fundraising $19,261

  • 24a · Other expenses: SUPPLIES

    total $801,743 · program services $792,993 · management and general $390 · fundraising $8,360

  • 24b · Other expenses: RECOGNITION AWARDS

    total $122,246 · program services $116,737 · management and general $1,109 · fundraising $4,400

  • 24c · Other expenses: CHARTER AND NATIONAL SE

    total $114,841 · program services $114,841

  • 24d · Other expenses: MISCELLANEOUS

    total $93,913 · program services $82,797 · management and general $3,309 · fundraising $7,807

  • 24e · All other expenses

    total $80,047 · program services $72,331 · management and general $2,297 · fundraising $5,419

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,136,560 · end of year $2,782,216

  • 3 · Pledges and grants receivable

    beginning of year $713,129 · end of year $116,578

  • 4 · Accounts receivable

    beginning of year $33,911 · end of year $78,800

  • 8 · Inventories for sale or use

    beginning of year $53,438 · end of year $97,036

  • 9 · Prepaid expenses and deferred charges

    beginning of year $179,759 · end of year $108,972

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

    $17,661,651

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

    $11,168,491

  • 10c · Land, buildings and equipment, net

    beginning of year $6,694,044 · end of year $6,493,160

  • 11 · Investments: publicly traded securities

    beginning of year $13,724,048 · end of year $15,123,049

  • 15 · Other assets

    beginning of year $87,260 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $473,571 · end of year $503,018

  • 19 · Deferred revenue

    beginning of year $486,429 · end of year $223,647

  • 25 · Other liabilities

    beginning of year $504,958 · end of year $385,403

  • 27 · Net assets without donor restrictions

    beginning of year $11,946,096 · end of year $11,434,346

  • 28 · Net assets with donor restrictions

    beginning of year $11,211,095 · end of year $12,253,397

Mission and programs · 2023

Mission

THE MISSION OF THE CRADLE OF LIBERTY COUNCIL, BOY SCOUTS OF AMERICA, IS TO SHAPE YOUNG PEOPLE TO MAKE GOOD LIFE CHOICES AS THEY GROW TO BECOME ENGAGED CITIZENS AND LEADERS.

Activities or mission (Part I)

PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES BY INSTILLING VALUES OF SCOUT OATH & LAW

  • THE GENERAL SCOUTING PROGRAM PROVIDES OPPORTUNITIES FOR YOUTH AGES 6 TO 21 THROUGHOUT DELAWARE, MONTGOMERY AND PHILADELPHIA COUNTIES. WORKING WITH COMMUNITY ORGANIZATIONS WHO CHARTER LOCAL UNITS, THREE DISTINCT PROGRAMS PROVIDE A WIDE RANGE OF AGE APPROPRIATE ACTIVITIES THAT INTRODUCE AND REINFORCE THE IDEALS OF CHARACTER, ACTIVE CITIZENSHIP AND PHYSICAL, MENTAL AND EMOTIONAL FITNESS. USING METHODS INCLUDING AN 46,373. 22,939. 57,088. TO FULLY ACHIEVE ITS MISSION, THE CRADLE OF LIBERTY COUNCIL OFFERS ADVANCEMENT PROGRAM, OUTDOOR EXPERIENCES, PEER GROUPING AND TEAMWORK, LEADERSHIP DEVELOPMENT, POSITIVE ADULT ASSOCIATION AND UNIFORMS, YOUTH ARE GIVEN EXPERIENCES THEY WOULD LIKELY NOT BE ABLE TO REALIZE OUTSIDE OF THE PROGRAM THAT DEVELOP THEM INTO RESPONSIBLE AND PRODUCTIVE ADULTS.

    Expenses $5,506,931 · Grants $164,519 · Revenue $3,152,448

  • TO FULLY ACHIEVE ITS MISSION, THE CRADLE OF LIBERTY COUNCIL OFFERS FINANCIAL ASSISTANCE PROGRAMS, THROUGH ITS "SCOUTREACH PROGRAM", TO BRING SCOUTING PROGRAMS TO LOW-INCOME, AT-RISK YOUTH IN UNDERSERVED NEIGHBORHOODS IN PHILADELPHIA, DELAWARE AND MONTGOMERY COUNTIES. USING THE CORE VALUES OF SCOUTING, WITH AN EMPHASIS ON ETHICS AND MORAL VALUES, THIS PROGRAM ALLOWS US TO ADDRESS MANY SOCIAL CONCERNS FOR YOUTH IN THE INNER-CITY OR OTHER AT-RISK AREAS. PARTICIPANTS ARE ABLE TO TAKE ADVANTAGE OF THE FULL BENEFITS OF SCOUTING REGARDLESS OF THEIR SOCIO-ECONOMIC STATUS.

    Expenses $216,832 · Grants $75,698

As filed on the 2023 return.

Listed in Part VII

  • DANIEL A TEMPLAR

    SCOUT EXECUTIVE & CEO

    Total calculated
    $408,528
    From this org
    $356,944
    From related orgs
    $0
    Other
    $51,584
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $356,944
    Bonus
    $0
    Other
    $0
    Deferred
    $37,188
    Nontaxable benefits
    $14,396
    Filer's total
    $408,528

  • MATTHEW FREIMUTH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID MULVEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TORPEY WHITE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SEAN STACY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID SMELTZER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR DAVID SIRKEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR NILESH SHAH

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • ANGELO PERRYMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEPHEN PERRONE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES MCHALE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KEVIN MAHONEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOSEPH FANELLI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • THOMAS LEIDY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOSEPH KOBULSKY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK KENNEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT JOHNSTON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ARLAND HOTCHKISS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK HASSENPLUG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • EDWARD GRIVNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATRICIA GREEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JULIA GOPLERUD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PAUL LIMA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES WALLS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GREGORY DESHIELDS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATRICK BRALA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOHN CLUVER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK CHILUTTI

    COUNCIL VICE PRES. & BOARD

    Total calculated
    $0
    Hours/week
    1

  • DOMENIC D'GINTO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALICIA BURBAGE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALBERT BORIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEVEN BOHNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GEOFFREY ARMSTRONG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHARLES BOLGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES M PAPADA III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHARLES KROPAC

    COUNCIL TREASURER & BOARD

    Total calculated
    $0
    Hours/week
    1

  • SCOTT STORRER

    COUNCIL BOARD CHAIR & PRES

    Total calculated
    $0
    Hours/week
    1

  • REV CHANDRA WILLIAMS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOSEPH G THURWANGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RYAN M ORR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DARLENE L MILLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • THOMAS J KNIGHT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SHAUN P CAROLL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT J BROOKS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SANDRA GIRIFALCO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GREG T OSBORN

    DEPUTY SCOUT EXECUTIVE & COO

    Total calculated
    $201,417
    From this org
    $172,339
    From related orgs
    $0
    Other
    $29,078
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $172,339
    Bonus
    $0
    Other
    $0
    Deferred
    $19,851
    Nontaxable benefits
    $9,227
    Filer's total
    $201,417

  • JOHN BICKEL

    DIRECTOR OF OUTDOOR ADVENTURES

    Total calculated
    $125,699
    From this org
    $102,899
    From related orgs
    $0
    Other
    $22,800
    Hours/week
    50

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 · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 3 · Compensation committee
  • 3 · Compensation survey or study

Answered no

  • 1b · Written policy on the line-1a expenses
  • 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

The filer's explanations (Part III)

PART I, LINE 1B
ALTHOUGH THE ORGANIZATION DOES NOT HAVE A FORMAL WRITTEN POLICY IN PLACE FOR PAYMENT OR REIMBURSEMENT OR PROVISION OF THE RELATED EXPENSE, THE ORGANIZATION DOES REQUIRE ALL INDIVIDUALS TO REIMBURSE THE ORGANIZATION FOR ANY RELEVANT PERSONAL EXPENSES.
PART I, LINE 3
THE ORGANIZATION DOES NOT REQUIRE SUBSTANTIATION FOR THE EXPENSES LIST IN PART I, LINE 1A AS THESE EXPENSES ARE NOT APPLICABLE WITHOUT PRIOR AUTHORIZATION AND PAID DIRECTLY BY THE ORGANIZATION.

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.

  • TRUSTWORTHY ASSOCIATES LLC

    FUNDING TO ENHANCE THE EDUC. EXPERIENCES OF STUDENTS IN ITS VARIOUS PROGRAMS · PA · income $0 · assets $0

    Directly controlled by CRADLE OF LIBERTY COUNCIL 525

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202403199349311095

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