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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$13,054,759
Total expenses
$14,696,995
Contributions and grants received
$5,703,274
Grants paid
$201,855
Program service revenue
$3,542,764
Investment income
$821,114
Other revenue
$2,987,607
Total assets, end of year
$58,173,535
Total liabilities, end of year
$3,432,687
Net assets or fund balances, end of year
$54,740,848
Program services expenses (Part IX)
$12,819,852
Management and general expenses
$1,126,133
Fundraising expenses
$751,010
Program service expenses (Part III)
$12,819,852

Program services were 87.2% 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

    $2,076,862

  • 1c · Fundraising events

    $1,441,916

  • 1f · All other contributions, gifts and grants

    $2,184,496

  • 1g · Noncash contributions included above

    $33,003

  • 2a · Program service revenue: Camping

    total $2,850,232 · related or exempt $2,850,232

  • 2b · Program service revenue: Activities

    total $692,532 · related or exempt $692,532

  • 3 · Investment income

    total $103,687 · excluded $103,687

  • 7a · Gross sales of assets other than inventory

    securities $9,733,443 · other assets $21,850

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

    securities $9,035,192 · other assets $2,674

  • 7c · Gain or loss

    securities $698,251 · other assets $19,176

  • 7d · Net gain or loss

    total $717,427 · excluded $717,427

  • 8a · Fundraising events: gross income

    $413,768

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

    $1,441,916

  • 8b · Fundraising events: direct expenses

    $494,654

  • 8c · Net income from fundraising events

    total -$80,886 · excluded -$80,886

  • 10a · Gross sales of inventory

    $4,595,000

  • 10b · Cost of goods sold

    $3,125,814

  • 10c · Net income from sales of inventory

    total $1,469,186 · excluded $1,469,186

  • 11a · Other revenue: Other Revenue

    total $1,446,891 · excluded $1,446,891

  • 11b · Other revenue: Rental Income

    total $152,416 · excluded $152,416

  • 11e · Other revenue, total

    $1,599,307

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $201,855 · program services $201,855

  • 5 · Compensation of officers, directors and key employees

    total $1,231,341 · program services $930,482 · management and general $259,232 · fundraising $41,627

  • 7 · Other salaries and wages

    total $5,293,829 · program services $4,697,321 · management and general $343,825 · fundraising $252,683

  • 8 · Pension plan contributions

    total $357,578 · program services $306,236 · management and general $29,918 · fundraising $21,424

  • 9 · Other employee benefits

    total $1,021,816 · program services $863,464 · management and general $105,064 · fundraising $53,288

  • 10 · Payroll taxes

    total $544,905 · program services $467,730 · management and general $51,450 · fundraising $25,725

  • 11b · Fees: legal

    total $1,650 · management and general $1,650

  • 11c · Fees: accounting

    total $60,042 · management and general $60,042

  • 11f · Fees: investment management

    total $8,409 · management and general $8,409

  • 11g · Fees: other

    total $129,008 · program services $118,659 · management and general $943 · fundraising $9,406

  • 12 · Advertising and promotion

    total $110,124 · program services $90,375 · management and general $7,007 · fundraising $12,742

  • 13 · Office expenses

    total $1,068,909 · program services $1,015,104 · management and general $15,543 · fundraising $38,262

  • 16 · Occupancy

    total $1,206,338 · program services $1,110,049 · management and general $62,056 · fundraising $34,233

  • 17 · Travel

    total $682,486 · program services $602,073 · management and general $51,535 · fundraising $28,878

  • 19 · Conferences, conventions and meetings

    total $211,415 · program services $149,177 · management and general $4,313 · fundraising $57,925

  • 20 · Interest

    total $5,588 · program services $4,582 · management and general $671 · fundraising $335

  • 21 · Payments to affiliates

    total $228,844 · program services $228,844

  • 22 · Depreciation, depletion and amortization

    total $1,054,914 · program services $978,042 · management and general $51,248 · fundraising $25,624

  • 23 · Insurance

    total $246,102 · program services $232,149 · management and general $9,302 · fundraising $4,651

  • 24a · Other expenses: Miscellaneous

    total $468,241 · program services $415,510 · management and general $34,370 · fundraising $18,361

  • 24b · Other expenses: Equipment Rent & Mainte

    total $299,537 · program services $236,533 · management and general $23,535 · fundraising $39,469

  • 24c · Other expenses: Recognition & Awards

    total $263,971 · program services $171,667 · management and general $5,958 · fundraising $86,346

  • 24d · Other expenses: Registration Fee Assist

    total $93 · management and general $62 · fundraising $31

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,381,660 · end of year $1,507,826

  • 2 · Savings and temporary cash investments

    beginning of year $18,342,617 · end of year $105,645

  • 3 · Pledges and grants receivable

    beginning of year $1,370,366 · end of year $1,300,229

  • 4 · Accounts receivable

    beginning of year $555,934 · end of year $53,707

  • 8 · Inventories for sale or use

    beginning of year $423,123 · end of year $455,214

  • 9 · Prepaid expenses and deferred charges

    beginning of year $251,106 · end of year $237,973

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

    $41,300,069

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

    $25,449,249

  • 10c · Land, buildings and equipment, net

    beginning of year $15,339,924 · end of year $15,850,820

  • 11 · Investments: publicly traded securities

    beginning of year $10,893,831 · end of year $35,115,053

  • 12 · Investments: other securities

    beginning of year $2,438,029 · end of year $1,879,627

  • 15 · Other assets

    beginning of year $1,941,718 · end of year $1,667,441

  • 17 · Accounts payable and accrued expenses

    beginning of year $402,963 · end of year $239,120

  • 19 · Deferred revenue

    beginning of year $238,532 · end of year $529,716

  • 25 · Other liabilities

    beginning of year $2,983,997 · end of year $2,663,851

  • 27 · Net assets without donor restrictions

    beginning of year $23,361,040 · end of year $26,429,700

  • 28 · Net assets with donor restrictions

    beginning of year $25,951,776 · end of year $28,311,148

Mission and programs · 2025

Mission

The mission of 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 Scout Law.

Activities or mission (Part I)

See Schedule O

  • MCC offers seven different camping experiences across Michigan. Cole Canoe Base offers 1,489 acres of wilderness where Scouts can go on a hike and canoe across the Rifle River. Scouts can opt to go horseback riding at the D-Bar-A Scout Ranch. The Gerber Scout Reservation provides a dynamic Scouting experience. Camp Rotary offers premier target ranges, climbing and rappelling, waterfront activities, with a camaraderie-building atmosphere. Camp Teetonkah is home to the oldest Scout campsite in the country. Scouts can also travel to Mackinaw City where they will learn sailboat handling, steering, navigation, marine safety and crusing techniques. Adventure Point Day Camp offers a climbing wall, zipline, obstacle course, and archery.

    Expenses $10,624,221 · Grants $1,497 · Revenue $2,850,232

  • Anyone from ages 5 through 20 can join the following groups, Cub Scouts (Youth Grades K-5), Scouts BSA (Youth 11-17 Years Old), Ventures (Co-Ed 14-20 Years Old), Sea Scouts (Co-Ed 14-20 Years Old), and Explorers (Co-Ed 10-20 Years Old). Scouts participate in a variety of activities such as outdoor activities, community service, selling popcorn, pinewood derby racing and so much more all while making new friends and earning merit badges.

    Expenses $1,966,787 · Grants $200,358 · Revenue $692,532

  • Charter & National Service Fee.

    Expenses $228,844

As filed on the 2025 return.

Listed in Part VII

  • Aaron Todd

    Division Commissioner

    Total calculated
    $0
    Hours/week
    1
  • Alan Barr

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Bernard Gerber

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Beth Paling

    Division Program Chair

    Total calculated
    $0
    Hours/week
    1
  • Bob Plishka

    MCC Communications/Marketing Chair

    Total calculated
    $0
    Hours/week
    1
  • Brent Ditzler

    Division Membership Chair

    Total calculated
    $0
    Hours/week
    1
  • Brent Richards

    Division District Operations Chair

    Total calculated
    $0
    Hours/week
    1
  • Brett Klinger

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Bruce McClintick

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Bruce McCrea

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Bruce Young

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Chris Edgar

    Past PF Division Chair

    Total calculated
    $0
    Hours/week
    1
  • Chuck Truza

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Dave Berger

    Division Commissioner

    Total calculated
    $0
    Hours/week
    1
  • Dean Nowicki

    Division Development Chair

    Total calculated
    $0
    Hours/week
    1
  • Dennis Curtis

    Volunteer Engagement Chair

    Total calculated
    $0
    Hours/week
    1
  • Dick Northrup

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Don Ufford

    MCC Membership Chair

    Total calculated
    $0
    Hours/week
    1
  • Dr Frank Sprague

    Division Volunteer Engagement Chair

    Total calculated
    $0
    Hours/week
    1
  • Dr John Fox

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Dr Stephen Harsh

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Eric Welsby

    Division Volunteer Engagement Chair

    Total calculated
    $0
    Hours/week
    1
  • Frank Novakowski

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Greg Viener

    Audit Chair (appointed)

    Total calculated
    $0
    Hours/week
    1
  • James Huttenlocher

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jason Allen

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jason Babb

    OA Mishigami Lodge Chief (youth)

    Total calculated
    $0
    Hours/week
    1
  • Jay Sherwood

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jen Betz

    Division Camping Promotions Chair

    Total calculated
    $0
    Hours/week
    1
  • Jim Rademaker

    Division Membership Chair

    Total calculated
    $0
    Hours/week
    1
  • Jim Trask

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jim VanderRoest

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • John Gower

    Division VP District Operations

    Total calculated
    $0
    Hours/week
    1
  • John Savage

    MCC Operations Chair

    Total calculated
    $0
    Hours/week
    1
  • John Schuring

    Division Development Chair

    Total calculated
    $0
    Hours/week
    1
  • Kevin Will

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Laurie Champion

    Development and Learning Chair

    Total calculated
    $0
    Hours/week
    1
  • Lonnie Herrington

    Division Board Chair

    Total calculated
    $0
    Hours/week
    1
  • Marianne Simancek

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Mark Bentley

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Martin Burg

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Michael Baitinger

    Division Communications/Marketing C

    Total calculated
    $0
    Hours/week
    1
  • Michael Sulgrove

    MCC Camping Promotions Chair

    Total calculated
    $0
    Hours/week
    1
  • Michael Thorp

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Mike Boggs

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Mike Foster

    MCC Enterprise Risk Management Chai

    Total calculated
    $0
    Hours/week
    1
  • Mike Weber

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Nat Love

    MCC Development Chair

    Total calculated
    $0
    Hours/week
    1
  • Nathan Triplett

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Patrick Parker

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Paul Kelly

    Division Business Development Chair

    Total calculated
    $0
    Hours/week
    1
  • Phil Emma

    Division Communications/Marketing C

    Total calculated
    $0
    Hours/week
    1
  • Rachel Gilligan

    Division Camping Promotions Chair

    Total calculated
    $0
    Hours/week
    1
  • Randy Tisch

    MCC Investment Chair (appointed)

    Total calculated
    $0
    Hours/week
    1
  • Randy VanAntwerp

    MCC Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Raymond Davis

    Legal Committee Chair

    Total calculated
    $0
    Hours/week
    1
  • Rich Maike

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Richie Sands

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Rod Byrne

    Division Board Chair

    Total calculated
    $0
    Hours/week
    1
  • Roy More

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Ryan Power

    Division Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Ryan Shork

    Venturing President (youth)

    Total calculated
    $0
    Hours/week
    1
  • Sarah Witgen

    MCC Program Chair

    Total calculated
    $0
    Hours/week
    1
  • Scott Bednas

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Scott Gaines

    Division Program Chair

    Total calculated
    $0
    Hours/week
    1
  • Scott Wauldron

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Steve Foster

    MCC Commissioner

    Total calculated
    $0
    Hours/week
    1
  • Steve Harris

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Terry Clare

    Division Membership Chair

    Total calculated
    $0
    Hours/week
    1
  • Tim Ekola

    MCC Board Chair

    Total calculated
    $0
    Hours/week
    1
  • Tom McGinnis

    Division Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Eddie Tadlock Ended

    MCC Business Development Chair

    Total calculated
    $0
    Hours/week
    1
  • Dr Jennifer Sanker Ended

    Division District Operations Chair

    Total calculated
    $0
    Hours/week
    1
  • David Tischler Ended

    Division Membership Chair

    Total calculated
    $0
    Hours/week
    1
  • Chuck Coutteau Ended

    Division Volunteer Engagement Chair

    Total calculated
    $0
    Hours/week
    1
  • Aaron Gach

    Chief Revenue Officer

    Total calculated
    $233,960
    From this org
    $207,558
    From related orgs
    $0
    Other
    $26,402
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $207,558
    Bonus
    $0
    Other
    $0
    Deferred
    $9,340
    Nontaxable benefits
    $17,062
    Filer's total
    $233,960
  • Christopher Hopkins

    Chief Information Officer

    Total calculated
    $145,520
    From this org
    $135,266
    From related orgs
    $0
    Other
    $10,254
    Hours/week
    40
  • Donald Shepard

    Chief Executive Officer

    Total calculated
    $378,433
    From this org
    $346,500
    From related orgs
    $0
    Other
    $31,933
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $346,500
    Bonus
    $0
    Other
    $0
    Deferred
    $11,750
    Nontaxable benefits
    $20,183
    Filer's total
    $378,433
  • Gary Gilger

    Chief Operating Officer

    Total calculated
    $212,248
    From this org
    $200,730
    From related orgs
    $0
    Other
    $11,518
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,730
    Bonus
    $0
    Other
    $0
    Deferred
    $8,663
    Nontaxable benefits
    $2,855
    Filer's total
    $212,248
  • Victor Pooler

    Major Gifts Director

    Total calculated
    $261,181
    From this org
    $234,872
    From related orgs
    $0
    Other
    $26,309
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $234,872
    Bonus
    $0
    Other
    $0
    Deferred
    $8,677
    Nontaxable benefits
    $17,632
    Filer's total
    $261,181
  • Denver Laabs

    Development Officer

    Total calculated
    $130,820
    From this org
    $114,275
    From related orgs
    $0
    Other
    $16,545
    Hours/week
    40

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

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 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
2025
Filed
25 August 2026
IRS schema version
2025v4.2
Source object
202612389349301401

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