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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,098,257
Total expenses
$1,714,777
Contributions and grants received
$488,562
Grants paid
$0
Program service revenue
$353,542
Investment income
$3,631
Other revenue
$252,522
Total assets, end of year
$848,176
Total liabilities, end of year
$679,756
Net assets or fund balances, end of year
$168,420
Program services expenses (Part IX)
$1,320,070
Management and general expenses
$265,340
Fundraising expenses
$129,367
Program service expenses (Part III)
$1,320,070

Program services were 77.0% 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

    $11,583

  • 1f · All other contributions, gifts and grants

    $476,979

  • 2a · Program service revenue: CAMPING REVENUE

    total $258,471 · related or exempt $258,471

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $95,071 · related or exempt $95,071

  • 3 · Investment income

    total $5,118 · excluded $5,118

  • 7a · Gross sales of assets other than inventory

    securities $9,163

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

    securities $0 · other assets $10,650

  • 7c · Gain or loss

    securities $9,163 · other assets -$10,650

  • 7d · Net gain or loss

    total -$1,487 · related or exempt -$1,487

  • 8a · Fundraising events: gross income

    $480,112

  • 8b · Fundraising events: direct expenses

    $317,784

  • 8c · Net income from fundraising events

    total $162,328 · excluded $162,328

  • 10a · Gross sales of inventory

    $3,290

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $3,290 · related or exempt $3,290

  • 11a · Other revenue: OTHER REVENUE

    total $86,904 · related or exempt $86,904

  • 11e · Other revenue, total

    $86,904

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $567,204 · program services $431,443 · management and general $87,275 · fundraising $48,486

  • 8 · Pension plan contributions

    total $100,838 · program services $72,760 · management and general $18,050 · fundraising $10,028

  • 10 · Payroll taxes

    total $40,740 · program services $30,725 · management and general $6,438 · fundraising $3,577

  • 11a · Fees: management

    total $67,028 · program services $48,210 · management and general $12,122 · fundraising $6,696

  • 12 · Advertising and promotion

    total $6,382 · program services $5,958 · management and general $273 · fundraising $151

  • 16 · Occupancy

    total $456,968 · program services $352,030 · management and general $67,460 · fundraising $37,478

  • 17 · Travel

    total $42,275 · program services $31,077 · management and general $7,199 · fundraising $3,999

  • 19 · Conferences, conventions and meetings

    total $362 · program services $261 · management and general $65 · fundraising $36

  • 20 · Interest

    total $5,329 · program services $5,121 · management and general $134 · fundraising $74

  • 22 · Depreciation, depletion and amortization

    total $35,760 · program services $35,760

  • 23 · Insurance

    total $24,783 · program services $18,894 · management and general $3,786 · fundraising $2,103

  • 24a · Other expenses: SUPPLIES

    total $228,114 · program services $210,966 · management and general $11,024 · fundraising $6,124

  • 24b · Other expenses: OTHER

    total $37,657 · program services $27,324 · management and general $6,640 · fundraising $3,693

  • 24c · Other expenses: MAINTENANCE

    total $35,929 · program services $25,869 · management and general $6,467 · fundraising $3,593

  • 24d · Other expenses: NATIONAL ORGANIZATION C

    total $33,658 · management and general $33,658

  • 24e · All other expenses

    total $31,750 · program services $23,672 · management and general $4,749 · fundraising $3,329

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $368,628 · end of year $179,684

  • 3 · Pledges and grants receivable

    beginning of year $3,660 · end of year $85,816

  • 4 · Accounts receivable

    beginning of year $7,281 · end of year $20,429

  • 8 · Inventories for sale or use

    beginning of year $41,311 · end of year $21,727

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,664 · end of year $8,308

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

    $3,315,496

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

    $3,190,391

  • 10c · Land, buildings and equipment, net

    beginning of year $246,516 · end of year $125,105

  • 11 · Investments: publicly traded securities

    beginning of year $224,557 · end of year $256,556

  • 12 · Investments: other securities

    beginning of year $75,000 · end of year $150,000

  • 15 · Other assets

    beginning of year $51 · end of year $551

  • 17 · Accounts payable and accrued expenses

    beginning of year $167,244 · end of year $145,600

  • 19 · Deferred revenue

    beginning of year $650 · end of year $5,115

  • 21 · Escrow or custodial account liability

    beginning of year $333,659 · end of year $145,625

  • 23 · Secured mortgages and notes payable

    beginning of year $247,657 · end of year $233,567

  • 24 · Unsecured notes and loans payable

    beginning of year $4,169 · end of year $3,960

  • 25 · Other liabilities

    beginning of year $23 · end of year $145,889

  • 27 · Net assets without donor restrictions

    beginning of year -$136,864 · end of year -$311,126

  • 28 · Net assets with donor restrictions

    beginning of year $356,130 · end of year $479,546

Mission and programs · 2024

Mission

TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE COASTAL CAROLINA COUNCIL HAS BEEN PROUDLY OPERATING SINCE 1921 AND SERVES OVER 5.500 YOUTH AND ADULT VOLUNTEERS IN THE CHARLESTON, DORCHESTER, BERKELEY, GEORGETOWN, COLLETONM, ALLENDALE, HAMPTON, JASPER AND BEAUFORT COUNTIES.

Activities or mission (Part I)

TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM

  • CUB SCOUTS, A YEAR-ROUND PROGRAM WHOSE MISSION IS TO DEVELOP CHARACTER AND ETHICAL DECISION-MAKING SKILLS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES (5-10 YEARS OLD). CUB SCOUTING IS ORGANIZED INTO GROUPS CALLED PACKS AND DENS, EACH OF WHICH IS LED BY DEDICATED VOLUNTEER LEADERS WHO TEACH CUB SCOUTS FUN, VALUABLE LESSONS, HELP LEARN CITIZENSHIP, AND DEVELOP PHYSICAL FITNESS. SCOUTS, BSA IS A YEAR-ROUND PROGRAM FOR BOYS AND GIRLS 11-17 DESIGNED TO BUILD CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER. SCOUTING IS THE ULTIMATE FORM OF LEARNING BY DOING. SCOUTS EXPLORE THEIR INTEREST AND IMPROVE SKILLS WHILE WORKING TOWARDS SCOUTING'S HIGHEST RANK: EAGLE. VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 YEARS OF AGE (OR 13 YEARS OF AGE AND HAVE COMPLETED THE EIGTH GRADE) AND UP TO 21 YEARS OF AGE. VENTURING PROVIDES POSITIVE YOUTH-LED EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS, WITH AN EMPHASIS ON ADVENTURE, LEADERSHIP, PERSONAL GROWTH, AND SERVICE. EXPLORING IS YEAR-ROUND, CO-ED CAREER EXPLORATION PROGRAM FOR YOUNG MEN AND WOMEN FROM AGES 10-20. EXPLORING PROVIDES STUDENTS WITH AN OPPORTUNITY TO LEARN ABOUT A WIDE VARIETY OF CAREER FIELDS AND NETWORK WITH PROFESSIONALS ALREADY WORKING IN THOSE FIELDS. PARTICIPANTS GET HANDS-ON EXPERIENCE TO DETERMINE WHETHER OR NOT A PARTICULAR CAREER FIELD IS RIGHT FOR THEM. THEY ALSO DEVELOP VALUABLE NETWORKING CONTACTS WITH PROFESSIONALS WORKING IN THEIR SELECTED CAREER FIELDS, WHILE GETTING TO KNOW OTHER YOUTH WITH SIMILAR INTERESTS AND ASPIRATIONS.

    Expenses $1,320,070 · Revenue $442,249

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

Listed in Part VII

  • Sally Sheldon

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Ricardo Rodriguez

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Dr Norman Armstrong

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Daniel Barton

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • James Barton

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Ed Bell

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Ed Burn

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Chris Davis

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Scot Dupuis

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Tony Duttera

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Francis Ervin

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Michele Forsythe

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Jack A Frisch PhD

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Albert George II

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • William Grimsley

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • David Hearne

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Dr Patricia Henley

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Buck Inabinet

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Dick Koehler

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Richard Kruger

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Tim Larkin

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Bill Loeble

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Eric Main

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Daniel Martin

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Doug McFarland

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Penny Middleton

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Mikell Murray

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Robert Nettles

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Chris Paul

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Paul Pennington

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Craig Self

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • David Smith

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Robert Snow

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Will Snow

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Rheagan Timmerman

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Barrett Tolbert

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Rich Uhrich

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Edward Vaughan

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Jeff Vinzani

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Patrick Wamsley

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Buck Watkins

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Fred Whittle

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Tim Wise

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Conrad Zimmerman

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Jay Byars

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Duane Lewis

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Ruth Meloeny

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Robert Moise

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Gary Mocarski

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Dr Julian Levin

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Richard Davis

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Don Zimmerman

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Phillip Obie II

    DISTRICT CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Jason Smith

    SCOUT EXECUTIVE

    Total calculated
    $129,991
    From this org
    $129,991
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Chris Staubes

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Ray Bryant

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    5

  • Brandon Hoffman

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Jay Wallace

    ADMINISTRATION

    Total calculated
    $0
    Hours/week
    5

  • Matt Yaun

    FINANCE

    Total calculated
    $0
    Hours/week
    5

  • Bobby Baker

    MARKETING

    Total calculated
    $0
    Hours/week
    5

  • Bill Everett

    MEMBERSHIP

    Total calculated
    $0
    Hours/week
    5

  • Denise Tindell-Ware

    MULTICULTURAL SCOUTING

    Total calculated
    $0
    Hours/week
    5

  • Charlie Cantore

    PROGRAM

    Total calculated
    $0
    Hours/week
    5

  • Mary Pat Crawford

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    5

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.

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
2024
Filed
23 October 2025
IRS schema version
2024v5.2
Source object
202533009349300858

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