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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$2,086,051
Total expenses
$2,237,858
Contributions and grants received
$557,774
Grants paid
$22,000
Program service revenue
$1,260,224
Investment income
$0
Other revenue
$268,053
Total assets, end of year
$6,103,841
Total liabilities, end of year
$727,722
Net assets or fund balances, end of year
$5,376,119
Program services expenses (Part IX)
$1,892,117
Management and general expenses
$236,326
Fundraising expenses
$109,415
Program service expenses (Part III)
$1,892,117

Program services were 84.6% 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

    $18,177

  • 1c · Fundraising events

    $220,220

  • 1e · Government grants (contributions)

    $35,300

  • 1f · All other contributions, gifts and grants

    $284,077

  • 2a · Program service revenue: CAMPING REVENUE

    total $1,001,950 · related or exempt $1,001,950

  • 2b · Program service revenue: ACTIVITY FEES

    total $258,274 · related or exempt $258,274

  • 8a · Fundraising events: gross income

    $132,488

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

    $220,220

  • 8b · Fundraising events: direct expenses

    $75,731

  • 8c · Net income from fundraising events

    total $56,757

  • 11a · Other revenue: OTHER INCOME

    total $211,296 · related or exempt $211,296

  • 11e · Other revenue, total

    $211,296

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $22,000 · program services $22,000

  • 7 · Other salaries and wages

    total $543,273 · program services $407,455 · management and general $81,491 · fundraising $54,327

  • 9 · Other employee benefits

    total $85,280 · program services $63,960 · management and general $12,792 · fundraising $8,528

  • 10 · Payroll taxes

    total $71,274 · program services $53,456 · management and general $10,691 · fundraising $7,127

  • 11a · Fees: management

    total $177,546 · program services $177,546

  • 16 · Occupancy

    total $142,837 · program services $128,553 · management and general $14,284

  • 22 · Depreciation, depletion and amortization

    total $295,947 · program services $295,947

  • 23 · Insurance

    total $72,910 · program services $72,910

  • 24a · Other expenses: FOOD

    total $274,485 · program services $233,312 · management and general $27,449 · fundraising $13,724

  • 24b · Other expenses: OTHER EXPENSES

    total $154,802 · program services $115,258 · management and general $31,635 · fundraising $7,909

  • 24c · Other expenses: RENT

    total $135,594 · program services $101,695 · management and general $27,119 · fundraising $6,780

  • 24d · Other expenses: PROGRAM SUPPLIES

    total $132,134 · program services $112,314 · management and general $13,213 · fundraising $6,607

  • 24e · All other expenses

    total $129,776 · program services $107,711 · management and general $17,652 · fundraising $4,413

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $52,732 · end of year $334,758

  • 2 · Savings and temporary cash investments

    beginning of year $68,342 · end of year $147,964

  • 4 · Accounts receivable

    beginning of year $49,293 · end of year $34,728

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,300 · end of year $62,959

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

    $10,512,167

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

    $5,208,925

  • 10c · Land, buildings and equipment, net

    beginning of year $5,595,389 · end of year $5,303,242

  • 11 · Investments: publicly traded securities

    beginning of year $14,686 · end of year $37,400

  • 15 · Other assets

    beginning of year $182,790 · end of year $182,790

  • 17 · Accounts payable and accrued expenses

    beginning of year $79,617 · end of year $134,907

  • 19 · Deferred revenue

    beginning of year $27,905 · end of year $192,728

  • 23 · Secured mortgages and notes payable

    beginning of year $155,728 · end of year $217,297

  • 25 · Other liabilities

    beginning of year $182,790 · end of year $182,790

  • 27 · Net assets without donor restrictions

    beginning of year $1,470,525 · end of year $1,391,832

  • 28 · Net assets with donor restrictions

    beginning of year $4,049,967 · end of year $3,984,287

Mission and programs · 2025

Mission

THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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.

Activities or mission (Part I)

THE PURPOSE OF THE CORPORATION IS AS SET FORTH IN THE ORIGINAL CERTIFICATE OF INCORPORATION UNDER THE LAWS OF THE DISTRICT OF COLUMBIA, DATED FEBRUARY 8, 1910, AND RESTATED IN THE ACT OF INCORPORATION ENACTED BY THE CONGRESS OF THE UNITED STATES OF AMERICA ON JUNE 15, 1916, AS FOLLOWS: THAT THE PURPOSE OF THIS CORPORATION SHALL BE TO PROMOTE, THROUGH ORGANIZATION AND COOPERATION WITH OTHER AGENCIES, (CONTINUED ON SCHEDULE O) THE ABILITY OF YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS, TO TRAIN THEM IN SCOUTCRAFT, AND TO TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY BOY SCOUTS. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON ITS EDUCATIONAL PROGRAM AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP, AND MENTAL AND PHYSICAL FITNESS.

  • THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTSA FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTSONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR- OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTINGFAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SCOUTS BSAWITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURINGPROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14OR 13 WITH COMPLETION OF THE EIGHTH GRADETHROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING.THE ORDER OF THE ARROW IS THE BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS, AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD.VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 25,000 SERVED THROUGH 222 CUB SCOUT PACKS, 208 SCOUTS BSA TROOPS, AND 64 VENTURING CREWS.

  • LEARNING FOR LIFE/EXPLORING PROGRAMS:LEARNING FOR LIFE OFFERS SEVEN PROGRAMS 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 DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 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.OVER 300 YOUTH SERVED THROUGH 35 LEARNING FOR LIFE GROUPS AND 33 EXPLORER POSTS.

  • THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING 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 THE 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.

    Expenses $1,892,117 · Grants $22,000

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

Listed in Part VII

  • Christina Beauchamp

    OFFICE MANAG

    Total calculated
    $0
    Hours/week
    10
  • Angel M Velazquez Torres

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Carlos R Caceres

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Carlos E Huertas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Carlos Olmedo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Carmen Bernier

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Christian Valcarcel Ruiz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Edgardo Gonzalez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Edgardo Sanabria

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Eduardo Rodriguez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Efren Del Valle

    INTERNATIONA

    Total calculated
    $0
    Hours/week
    2
  • Emilio Acosta

    RISK MANAGEM

    Total calculated
    $0
    Hours/week
    4
  • Francisco J Mendez Gonzalez

    TREASURER

    Total calculated
    $0
    Hours/week
    10
  • Frank Carrero

    YAGUEKA CHAI

    Total calculated
    $0
    Hours/week
    10
  • Hiram Rivera Luna

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Javier Lopez Aldahondo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jeremine Ortiz

    COUNCIL COMM

    Total calculated
    $0
    Hours/week
    15
  • Joaquin Davila Quinones

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jomax Hernandez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jorge X Altreche

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    10
  • Jorge A Meaux

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jose Oliver Didier

    VP MARKETING

    Total calculated
    $0
    Hours/week
    10
  • Juan A Bernier Reyes

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    10
  • Juan Figueroa

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Laura Torres Gonzalez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Lenny Ortiz

    CARIBE CHAIR

    Total calculated
    $0
    Hours/week
    10
  • Lissette Marie Medina

    VP DISTRICT

    Total calculated
    $0
    Hours/week
    10
  • Lourdes E Crespo

    VP PROPERTIE

    Total calculated
    $0
    Hours/week
    10
  • Luis A Aviles

    NOMINATING C

    Total calculated
    $0
    Hours/week
    2
  • Luis A Feliciano

    NATIONAL REP

    Total calculated
    $0
    Hours/week
    10
  • Luis E Torres Perez

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    10
  • Luis J Vilaro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    10
  • Luis F Zayas

    VP FINANCE

    Total calculated
    $0
    Hours/week
    10
  • Manuel Franceschini

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Marirene Mayo

    SYT CHAMPION

    Total calculated
    $0
    Hours/week
    2
  • Miguel Hernandez Vivoni

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Nayda I Rivera Hernandez

    VP MEMBERSHI

    Total calculated
    $0
    Hours/week
    10
  • Nelson J Diaz

    TRAINING CHA

    Total calculated
    $0
    Hours/week
    2
  • Noel Estrada

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Pablo E Cuevas

    CAMPING CHAI

    Total calculated
    $0
    Hours/week
    2
  • Patrick Stafford Owen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Peter A Chatt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Rafael J Arthur

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    20
  • Robert Rosado

    ARASIBO CHAI

    Total calculated
    $0
    Hours/week
    10
  • Roberto Gandara

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Wallace A Bustelo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

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
2025
Filed
16 July 2026
IRS schema version
2025v4.0
Source object
202611989349300026

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