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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$746,848
Total expenses
$840,163
Contributions and grants received
$204,545
Grants paid
$3,546
Program service revenue
$203,952
Investment income
$137,387
Other revenue
$200,964
Total assets, end of year
$2,936,759
Total liabilities, end of year
$189,322
Net assets or fund balances, end of year
$2,747,437
Program services expenses (Part IX)
$615,628
Management and general expenses
$128,832
Fundraising expenses
$95,703
Program service expenses (Part III)
$615,628

Program services were 73.3% 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

    $25,476

  • 1c · Fundraising events

    $50,050

  • 1f · All other contributions, gifts and grants

    $129,019

  • 2a · Program service revenue: CAMPING REVENUE

    total $159,133 · related or exempt $159,133

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $44,819 · related or exempt $44,819

  • 3 · Investment income

    total $137,387 · excluded $137,387

  • 6a · Gross rents

    real property $13,528

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $13,528

  • 6d · Net rental income or loss

    total $13,528 · related or exempt $13,528

  • 8a · Fundraising events: gross income

    $3,000

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

    $50,050

  • 8b · Fundraising events: direct expenses

    $3,975

  • 8c · Net income from fundraising events

    total -$975 · excluded -$975

  • 10a · Gross sales of inventory

    $256,620

  • 10b · Cost of goods sold

    $163,702

  • 10c · Net income from sales of inventory

    total $92,918 · related or exempt $92,918

  • 11a · Other revenue: COUNCIL SERVICES

    total $32,022 · excluded $32,022

  • 11d · All other revenue

    total $63,471 · excluded $63,471

  • 11e · Other revenue, total

    $95,493

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,546 · program services $3,546

  • 5 · Compensation of officers, directors and key employees

    total $124,346 · program services $94,086 · management and general $13,484 · fundraising $16,776

  • 7 · Other salaries and wages

    total $222,689 · program services $168,498 · management and general $24,148 · fundraising $30,043

  • 8 · Pension plan contributions

    total $26,783 · program services $18,618 · management and general $3,638 · fundraising $4,527

  • 9 · Other employee benefits

    total $16,790 · program services $11,458 · management and general $2,376 · fundraising $2,956

  • 10 · Payroll taxes

    total $28,265 · program services $21,231 · management and general $3,134 · fundraising $3,900

  • 11c · Fees: accounting

    total $39,573 · management and general $39,573

  • 11e · Fees: professional fundraising services

    total $2,740 · fundraising $2,740

  • 11g · Fees: other

    total $11,305 · program services $7,939 · management and general $1,500 · fundraising $1,866

  • 13 · Office expenses

    total $13,588 · program services $10,320 · management and general $880 · fundraising $2,388

  • 16 · Occupancy

    total $53,935 · program services $49,023 · management and general $2,189 · fundraising $2,723

  • 17 · Travel

    total $16,994 · program services $12,475 · management and general $2,041 · fundraising $2,478

  • 19 · Conferences, conventions and meetings

    total $4,755 · program services $3,205 · management and general $1,550

  • 20 · Interest

    total $7,117 · program services $4,998 · management and general $944 · fundraising $1,175

  • 21 · Payments to affiliates

    total $20,942 · management and general $20,942

  • 22 · Depreciation, depletion and amortization

    total $66,160 · program services $59,281 · management and general $3,065 · fundraising $3,814

  • 23 · Insurance

    total $25,900 · program services $22,321 · management and general $1,595 · fundraising $1,984

  • 24a · Other expenses: SUPPLIES

    total $80,739 · program services $78,921 · management and general $499 · fundraising $1,319

  • 24b · Other expenses: RENTAL AND MAINTENANCE

    total $18,866 · program services $14,761 · management and general $1,829 · fundraising $2,276

  • 24c · Other expenses: RECOGNITION AWARDS

    total $7,635 · program services $1,209 · management and general $131 · fundraising $6,295

  • 24e · All other expenses

    total $47,495 · program services $33,738 · management and general $5,314 · fundraising $8,443

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $87,543 · end of year $82,286

  • 2 · Savings and temporary cash investments

    beginning of year $44,267 · end of year $54,785

  • 3 · Pledges and grants receivable

    end of year $19,319

  • 4 · Accounts receivable

    beginning of year $4,564 · end of year $338

  • 8 · Inventories for sale or use

    beginning of year $75,818 · end of year $81,697

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,841 · end of year $4,498

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

    $3,111,537

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

    $1,594,401

  • 10c · Land, buildings and equipment, net

    beginning of year $1,587,929 · end of year $1,517,136

  • 11 · Investments: publicly traded securities

    beginning of year $721,009 · end of year $663,996

  • 15 · Other assets

    beginning of year $489,509 · end of year $512,704

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,350 · end of year $35,093

  • 19 · Deferred revenue

    beginning of year $3,885 · end of year $9,343

  • 21 · Escrow or custodial account liability

    beginning of year $81,317 · end of year $87,469

  • 25 · Other liabilities

    beginning of year $63,183 · end of year $57,417

  • 27 · Net assets without donor restrictions

    beginning of year $1,794,956 · end of year $1,640,864

  • 28 · Net assets with donor restrictions

    beginning of year $1,049,789 · end of year $1,106,573

Mission and programs · 2024

Mission

IT IS THE MISSION OF THE MUSKINGUM VALLEY COUNCIL, BOY SCOUTS OF AMERICA, IN COOPERATION WITH COMMUNITY ORGANIZATIONS, TO PROVIDE A HIGH QUALITY SCOUTING PROGRAM WHICH WILL FOSTER IN YOUNG PEOPLE A COMMITMENT TO SERVE GOD AND COUNTRY, ETHICAL MORAL CHARACTER, PERSONAL FITNESS AND GOOD CITIZENSHIP AND ALSO THE DEVELOPMENT OF MENTAL MATURITY AND LEADERSHIP ABILITY.

Activities or mission (Part I)

TO PROVIDE A HIGH QUALITY SCOUTING PROGRAM WHICH WILL FOSTER IN YOUNG PEOPLE A COMMITMENT TO SERVE GOD AND COUNTRY, ETHICAL MORAL CHARACTER, PERSONAL FITNESS AND GOOD CITIZENSHIP AND ALSO THE DEVELOPMENT OF MENTAL MATURITY AND LEADERSHIP ABILITY.

  • IN 2024, THE MUSKINGUM VALLEY COUNCIL, SCOUTING AMERICA SERVED 857 YOUTH ACROSS NINE OHIO COUNTIES, KNOX, COSHOCTON, MUSKINGUM, PERRY, GUERNSEY, NOBLE, WASHINGTON, MORGAN, AND SOUTHERN TUSCARAWAS, ALONG WITH PLEASANTS COUNTY AND THE CITY OF WILLIAMSTOWN, WEST VIRGINIA. THE COUNCIL SUPPORTED 73 SCOUTING UNITS WITH 433 REGISTERED VOLUNTEERS, PROVIDING AFFORDABLE AND ACCESSIBLE PROGRAMS THAT DEVELOP CHARACTER, CITIZENSHIP, AND LEADERSHIP. ACCOMPLISHMENTS INCLUDED 37 NEW EAGLE SCOUTS WHO CONTRIBUTED MORE THAN 45,000 SERVICE HOURS, 2,795 MERIT BADGES EARNED IN AREAS SUCH AS CITIZENSHIP, COOKING, WILDERNESS SURVIVAL, AND ENVIRONMENTAL SCIENCE, AND 41 CUB SCOUTS ACHIEVING THE ARROW OF LIGHT. SCOUTS AND SCOUTERS PROVIDED AN ADDITIONAL 33,239.5 COMMUNITY SERVICE HOURS WHILE EXPERIENCING 5,348 NIGHTS OF CAMPING AT THE COUNCIL'S 520-ACRE MUSKINGUM VALLEY SCOUT RESERVATION. YOUTH ALSO RAISED $202,549 THROUGH POPCORN SALES TO SUPPORT THEIR ADVENTURES, AND THEIR SERVICE WAS NATIONALLY RECOGNIZED WITH 57 GOLD, 14 SILVER, AND 15 BRONZE PRESIDENTIAL VOLUNTEER SERVICE MEDALS.

    Expenses $615,628 · Grants $3,546 · Revenue $310,398

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

Listed in Part VII

  • Jared Smith

    SCOUT EXECUTIVE/SECRETARY

    Total calculated
    $124,346
    From this org
    $114,791
    From related orgs
    $0
    Other
    $9,555
    Hours/week
    50
  • Edmund Wolfel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Frank O'Hare

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    2
  • Tony Durm

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Ed Romito

    VP FINANCE

    Total calculated
    $0
    Hours/week
    2
  • Alan Hurst

    VP FUND DEVELOPMENT

    Total calculated
    $0
    Hours/week
    2
  • Matt Winland

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    2
  • Zechariah Bauer

    VP MARKETING

    Total calculated
    $0
    Hours/week
    2
  • James Gill

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    2
  • Amy Pinson

    VP ADMINISTRATION

    Total calculated
    $0
    Hours/week
    2
  • James Miller

    VP TRAINING

    Total calculated
    $0
    Hours/week
    2
  • John Wheeler

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Patrick Adams

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Charlotte Ashcraft

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Carl Church

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jeff Derr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Mark Doebrich

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Greg Gentry

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Patrick Glasgow

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Jeff Gottke

    BOARD MEMBER (TERMED 2/24)

    Total calculated
    $0
    Hours/week
    2
  • Charlene Kahle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Joe Kahle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Matt Kahle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Susan McDonald

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Dan Beebe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Chrystal Rardin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Ron Rees

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Ryan Rupp

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Lee Russell

    BOARD MEMBER (TERMED 2/24)

    Total calculated
    $0
    Hours/week
    2
  • Thomas Sieber

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Charles Udischas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Linda Udischas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Gary Ward

    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
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202503219349317285

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