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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$3,090,923
Total expenses
$3,474,594
Contributions and grants received
$1,035,809
Grants paid
$52,734
Program service revenue
$891,978
Investment income
$300,037
Other revenue
$863,099
Total assets, end of year
$15,254,835
Total liabilities, end of year
$315,609
Net assets or fund balances, end of year
$14,939,226
Program services expenses (Part IX)
$3,128,375
Management and general expenses
$175,238
Fundraising expenses
$170,981
Program service expenses (Part III)
$3,128,375

Program services were 90.0% 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.

  • 1a · Federated campaigns

    $53,712

  • 1b · Membership dues

    $295,850

  • 1c · Fundraising events

    $70,841

  • 1f · All other contributions, gifts and grants

    $615,406

  • 1g · Noncash contributions included above

    $146,126

  • 2a · Program service revenue: CAMPING REVENUES

    total $537,871 · related or exempt $537,871

  • 2b · Program service revenue: ACTIVITIES REVENUE

    total $291,201 · related or exempt $291,201

  • 2c · Program service revenue: RENTAL & CAMP FEE

    total $62,906 · unrelated business $62,906

  • 3 · Investment income

    total $175,226 · excluded $175,226

  • 5 · Royalties

    total $309,981 · excluded $309,981

  • 7a · Gross sales of assets other than inventory

    securities $102,876 · other assets $23,500

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

    securities $0 · other assets $1,565

  • 7c · Gain or loss

    securities $102,876 · other assets $21,935

  • 7d · Net gain or loss

    total $124,811 · related or exempt $21,935 · excluded $102,876

  • 8a · Fundraising events: gross income

    $31,481

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

    $70,841

  • 8b · Fundraising events: direct expenses

    $37,328

  • 8c · Net income from fundraising events

    total -$5,847 · excluded -$5,847

  • 10a · Gross sales of inventory

    $1,261,440

  • 10b · Cost of goods sold

    $799,175

  • 10c · Net income from sales of inventory

    total $462,265 · excluded $462,265

  • 11a · Other revenue: MISCELLANEOUS

    total $96,700 · excluded $96,700

  • 11e · Other revenue, total

    $96,700

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $52,734 · program services $52,734

  • 5 · Compensation of officers, directors and key employees

    total $164,038 · program services $149,846 · management and general $5,567 · fundraising $8,625

  • 7 · Other salaries and wages

    total $1,195,824 · program services $1,063,742 · management and general $64,967 · fundraising $67,115

  • 8 · Pension plan contributions

    total $114,445 · program services $103,602 · management and general $4,160 · fundraising $6,683

  • 9 · Other employee benefits

    total $120,991 · program services $108,865 · management and general $4,838 · fundraising $7,288

  • 10 · Payroll taxes

    total $112,691 · program services $102,970 · management and general $3,813 · fundraising $5,908

  • 11b · Fees: legal

    total $441 · program services $126 · management and general $236 · fundraising $79

  • 11c · Fees: accounting

    total $28,600 · program services $8,192 · management and general $15,276 · fundraising $5,132

  • 11f · Fees: investment management

    total $11,961 · program services $3,426 · management and general $6,389 · fundraising $2,146

  • 11g · Fees: other

    total $24,063 · program services $6,892 · management and general $12,852 · fundraising $4,319

  • 12 · Advertising and promotion

    total $55,962 · program services $37,671 · management and general $16,308 · fundraising $1,983

  • 13 · Office expenses

    total $102,649 · program services $83,069 · management and general $2,467 · fundraising $17,113

  • 14 · Information technology

    total $12 · program services $3 · management and general $6 · fundraising $3

  • 16 · Occupancy

    total $244,803 · program services $233,310 · management and general $4,508 · fundraising $6,985

  • 17 · Travel

    total $159,068 · program services $149,521 · management and general $3,701 · fundraising $5,846

  • 19 · Conferences, conventions and meetings

    total $74,139 · program services $74,139

  • 21 · Payments to affiliates

    total $70,295 · program services $70,295

  • 22 · Depreciation, depletion and amortization

    total $417,649 · program services $391,867 · management and general $10,113 · fundraising $15,669

  • 23 · Insurance

    total $104,840 · program services $100,355 · management and general $1,759 · fundraising $2,726

  • 24a · Other expenses: SUPPLIES

    total $243,672 · program services $239,782 · management and general $299 · fundraising $3,591

  • 24b · Other expenses: RECOGNITION AWARDS

    total $66,544 · program services $60,385 · management and general $253 · fundraising $5,906

  • 24c · Other expenses: OTHER EXPENSES

    total $61,843 · program services $43,110 · management and general $16,702 · fundraising $2,031

  • 24d · Other expenses: RENT AND MAINTENACE OF

    total $47,330 · program services $44,473 · management and general $1,024 · fundraising $1,833

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $1

  • 2 · Savings and temporary cash investments

    beginning of year $877,316 · end of year $940,679

  • 3 · Pledges and grants receivable

    beginning of year $89,350 · end of year $176,802

  • 4 · Accounts receivable

    beginning of year $228,723 · end of year $26,690

  • 8 · Inventories for sale or use

    beginning of year $112,914 · end of year $112,466

  • 9 · Prepaid expenses and deferred charges

    beginning of year $63,222 · end of year $67,534

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

    $14,639,044

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

    $6,329,415

  • 10c · Land, buildings and equipment, net

    beginning of year $8,539,052 · end of year $8,309,629

  • 11 · Investments: publicly traded securities

    beginning of year $981,415 · end of year $972,942

  • 12 · Investments: other securities

    beginning of year $4,171,676 · end of year $4,044,183

  • 15 · Other assets

    beginning of year $594,553 · end of year $603,909

  • 17 · Accounts payable and accrued expenses

    beginning of year $44,373 · end of year $94,862

  • 19 · Deferred revenue

    beginning of year $50,476 · end of year $35,944

  • 21 · Escrow or custodial account liability

    beginning of year $99,108 · end of year $143,307

  • 25 · Other liabilities

    beginning of year $43,766 · end of year $41,496

  • 27 · Net assets without donor restrictions

    beginning of year $12,520,016 · end of year $11,654,307

  • 28 · Net assets with donor restrictions

    beginning of year $2,900,482 · end of year $3,284,919

Mission and programs · 2024

Mission

THE COUNCIL SERVES OTHERS AND IN OTHER WAYS, INSTILLS VALUES IN YOUNG PEOPLE THAT BETTER PREPARES YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING THE VALUES OF THE SCOUT OATH AND LAW.

  • THE NORTHERN LIGHTS COUNCIL, BOY SCOUTS OF AMERICA IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO OUR MISSION OF PREPARING YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM VALUES OF THE SCOUT OATH AND LAW. THIS MISSION IS IMPLEMENTED THROUGH FIVE ELEMENTS THAT ENCOMPASS THE FOUNDATION OF SCOUTING, LEADERSHIP, ACHIEVEMENT, CHARACTER, SERVICE AND OUTDOORS. THE PROGRAMS OF SCOUTING INCLUDE; CUB SCOUTS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH THE FIFTH GRADE, SCOUTS BSA FOR YOUNG MEN AND WOMEN 14 THROUGH 17 YEARS OF AGE, AND VENTURING FOR YOUNG MEN AND WOMEN 14 THROUGH 20 YEARS OF AGE. THE NORTHERN LIGHTS COUNCIL, B.S.A.'S MOST RECOGNIZABLE METHOD FOR DELIVERING THESE PROGRAMS IS THROUGH OUTDOOR ACTIVITIES THAT INCLUDE DAY CAMPS, RESIDENT CAMPS, COUNCIL ORGANIZED FAMILY CAMPS, CAMPOREES, SUMMER CAMPS, NATIONAL JAMBOREES AND HIGH ADVENTURE CAMPING. A SECOND METHOD FOR ACHIEVING THE MISSION IS THROUGH THE AWARDS AND RECOGNITION YOUTH RECEIVE FROM ACHIEVEMENT OF SKILLS, PARTICIPATION IN ACTIVITIES, COMMUNITY SERVICE AND ADVANCEMENT WITHIN THE VARIOUS PROGRAMS.OUR COUNCIL PROVIDES SERVICE TO 78 COUNTIES IN 4 STATES. CURRENTLY WE HAVE 4,817 YOUTH MEMBERS AND 1,747 ADULT VOLUNTEER LEADERS IN OUR COUNCIL. OVER 5,500 YOUTH WERE SERVED THROUGHOUT 2024. ANY YOUTH OR LEADER IS ELIGIBLE TO JOIN THE SCOUTING PROGRAM IF THEY ARE WILLING TO SUBSCRIBE TO THE BSA'S DECLARATION OF RELIGIOUS PRINCIPLE, THE POLICIES AND BYLAWS OF THE BOY SCOUTS, AND THE AGE/GRADE JOINING REQUIREMENTS.

    Expenses $2,286,341 · Grants $52,734 · Revenue $621,950

  • CAMP OPERATIONS - CAMPS ARE USED BY SCOUTS AND ADULT VOLUNTEERS FOR OUTDOOR CAMPING ACTIVITIES, TRAINING COURSES, CONFERENCES, AND MEETINGS. CAMP IS OUR OUTDOOR CLASSROOM TO TEACH SKILLS, BUILD CHARACTER, PROMOTE GOOD CITIZENSHIP, AND EARN MERIT BADGES BASED ON LIFE LESSONS, SKILLS, HOBBIES AND OCCUPATIONS.

    Expenses $842,034 · Revenue $229,057

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

Listed in Part VII

  • Thomas Jefferson

    DIRECTOR (UNTIL MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Jonathan Rosenthal

    DISTRICT CHAIRMAN (UNTIL MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Jay Feil

    DIRECTOR (UNTIL MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Kent Reierson

    DIRECTOR (UNTIL MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Tim Tello

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • John Huettl

    COUNCIL TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Steve Shark

    VICE PRESIDENT MARKETING

    Total calculated
    $0
    Hours/week
    1
  • Kevin Jordre

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Doug Restemayer

    VICE PRESIDENT FUND DEVELO

    Total calculated
    $0
    Hours/week
    1
  • Bradley A Ballweber

    VICE PRESIDENT ADMINISTRAT

    Total calculated
    $0
    Hours/week
    1
  • Michael Briggs

    VICE PRESIDENT MEMBERSHIP

    Total calculated
    $0
    Hours/week
    1
  • Shawn Johnston

    VICE PRESIDENT AT LARGE

    Total calculated
    $0
    Hours/week
    1
  • David Sprynczynatyk

    VICE PRESIDENT AT LARGE

    Total calculated
    $0
    Hours/week
    1
  • Tim Sayler

    VICE PRESIDENT ENDOWMENT

    Total calculated
    $0
    Hours/week
    1
  • David Johnson

    VICE PRESIDENT PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Leland Tong

    VICE PRESIDENT DISTRICT OP

    Total calculated
    $0
    Hours/week
    1
  • Jim Blotsky

    VP PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    1
  • John Boulger

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1
  • Jeremy Berger

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Mike Dunn

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • David Beito

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Jennifer Hoffarth

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • David Kent

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Joel Vettel

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Scott Zainhofsky

    DISTRICT CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Cameron Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Julie Lawyer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Al Dohrmann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ralph J Llewellyn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ryan Eagle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mark Malmberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Richard Espeland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Larry Maslowski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kathryn Hinds

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lisa Meier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Richard P Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hon Steve Gander

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dale Sandstrom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hon Jon Jensen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mike Lepine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Todd Medd

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Nicholas Paulsen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Barry Wilfahrt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Pat Darras

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tamie Schmidt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ronald Schneider

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Todd Simison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hon Daniel S El-Dweek

    DIRECTOR (FROM MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Thomas Henderson

    DIRECTOR (FROM MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Joan McCusker

    DIRECTOR (UNTIL MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Christopher Van Gels

    DIRECTOR (FROM MARCH)

    Total calculated
    $0
    Hours/week
    1
  • Bradley Olson

    SCOUT EXECUTIVE/CEO - NONV

    Total calculated
    $94,450
    From this org
    $84,375
    From related orgs
    $0
    Other
    $10,075
    Hours/week
    50
  • Richard McCartney

    SCOUT EXECUTIVE/CEO - NONV

    Total calculated
    $69,588
    From this org
    $63,500
    From related orgs
    $0
    Other
    $6,088
    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.

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.

  • NLC BOY SCOUTS OF AMERICA ENDOWMENT TRUST FUND

    TRUST FOR BOY SCOUTS OF AMERICA · ND · income $137,378 · assets $5,906,697

Provenance

Return type
form_990
Tax year
2024
Filed
17 July 2025
IRS schema version
2024v5.2
Source object
202501989349300320

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