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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 5 March 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$825,496 changed to $826,496
Total expenses
$1,079,033 changed to $1,079,142
Contributions and grants received
$506,867 changed to $507,867
Total assets, end of year
$2,037,092 changed to $2,076,425
Total liabilities, end of year
$868,147 changed to $907,589
Net assets or fund balances, end of year
$1,168,945 changed to $1,168,836
Program services expenses
$854,002 changed to $924,047
Management and general expenses
$129,655 changed to $94,050
Fundraising expenses
$95,376 changed to $61,045
Program service expenses (Part III)
$854,002 changed to $924,047

Totals

Total revenue
$825,496
Total expenses
$1,079,033
Contributions and grants received
$506,867
Grants paid
$16,818
Program service revenue
$194,658
Investment income
$0
Other revenue
$123,971
Total assets, end of year
$2,037,092
Total liabilities, end of year
$868,147
Net assets or fund balances, end of year
$1,168,945
Program services expenses (Part IX)
$854,002
Management and general expenses
$129,655
Fundraising expenses
$95,376
Program service expenses (Part III)
$854,002

Program services were 79.1% 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.

  • 1f · All other contributions, gifts and grants

    $506,867

  • 2a · Program service revenue: CAMPING/ACTIVITY REVEN

    total $150,083 · related or exempt $150,083

  • 2b · Program service revenue: OTHER INCOME

    total $44,575 · related or exempt $44,575

  • 8a · Fundraising events: gross income

    $412,671

  • 8b · Fundraising events: direct expenses

    $287,488

  • 8c · Net income from fundraising events

    total $125,183 · excluded $125,183

  • 10a · Gross sales of inventory

    $106

  • 10b · Cost of goods sold

    $1,318

  • 10c · Net income from sales of inventory

    total -$1,212 · related or exempt -$1,212

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $16,818 · program services $16,818

  • 5 · Compensation of officers, directors and key employees

    total $143,551 · program services $113,405 · management and general $17,226 · fundraising $12,920

  • 7 · Other salaries and wages

    total $227,591 · program services $179,797 · management and general $27,311 · fundraising $20,483

  • 9 · Other employee benefits

    total $96,255 · program services $76,041 · management and general $11,551 · fundraising $8,663

  • 10 · Payroll taxes

    total $27,498 · program services $21,723 · management and general $3,300 · fundraising $2,475

  • 11f · Fees: investment management

    total $2,487 · management and general $2,487

  • 11g · Fees: other

    total $35,956 · program services $28,405 · management and general $4,315 · fundraising $3,236

  • 13 · Office expenses

    total $14,709 · program services $11,620 · management and general $1,765 · fundraising $1,324

  • 16 · Occupancy

    total $125,460 · program services $99,114 · management and general $15,055 · fundraising $11,291

  • 17 · Travel

    total $30,681 · program services $24,238 · management and general $3,682 · fundraising $2,761

  • 19 · Conferences, conventions and meetings

    total $1,551 · program services $1,225 · management and general $186 · fundraising $140

  • 20 · Interest

    total $34,702 · program services $27,415 · management and general $4,164 · fundraising $3,123

  • 22 · Depreciation, depletion and amortization

    total $83,547 · program services $66,002 · management and general $10,026 · fundraising $7,519

  • 23 · Insurance

    total $47,292 · program services $37,361 · management and general $5,675 · fundraising $4,256

  • 24a · Other expenses: SUPPLIES

    total $70,684 · program services $55,840 · management and general $8,482 · fundraising $6,362

  • 24b · Other expenses: CHARTER & NATIONAL SERV

    total $42,457 · program services $33,541 · management and general $5,095 · fundraising $3,821

  • 24c · Other expenses: OTHER

    total $32,664 · program services $25,804 · management and general $3,920 · fundraising $2,940

  • 24d · Other expenses: RECOGNITION AWARDS

    total $17,254 · program services $13,631 · management and general $2,070 · fundraising $1,553

  • 24e · All other expenses

    total $27,876 · program services $22,022 · management and general $3,345 · fundraising $2,509

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $221,205 · end of year $21,154

  • 3 · Pledges and grants receivable

    beginning of year $16,933 · end of year $7,210

  • 4 · Accounts receivable

    beginning of year $37,043 · end of year $14,651

  • 8 · Inventories for sale or use

    beginning of year $12,500 · end of year $16,179

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,518 · end of year $8,389

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

    $3,991,992

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

    $2,322,234

  • 10c · Land, buildings and equipment, net

    beginning of year $1,733,232 · end of year $1,669,758

  • 11 · Investments: publicly traded securities

    beginning of year $192,006 · end of year $220,247

  • 15 · Other assets

    beginning of year $161,497 · end of year $79,504

  • 17 · Accounts payable and accrued expenses

    beginning of year $108,188 · end of year $166,125

  • 24 · Unsecured notes and loans payable

    beginning of year $539,013 · end of year $495,030

  • 25 · Other liabilities

    beginning of year $340,979 · end of year $206,992

  • 27 · Net assets without donor restrictions

    beginning of year $1,258,654 · end of year $1,033,845

  • 28 · Net assets with donor restrictions

    beginning of year $134,100 · end of year $135,100

Mission and programs · 2024

Mission

THE MISSION OF THE BOY SCOUTS 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 LAW. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT.

Activities or mission (Part I)

THE MISSION OF THE 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 LAW.

  • THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA SERVES 55 COUNTIES IN CENTRAL, SOUTHERN AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND A SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTH IN A RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS AND, AT OLDER AGE LEVELS, CAREER ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR BOYS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, BOYS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES BOYS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH USE OF THE "PATROL METHOD" YOUTH LEARN LEADERSHIP AND DECISION MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESS, SOME CIVIC CLUBS AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES AND BEQUESTS AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES.

    Expenses $854,002 · Grants $16,818 · Revenue $193,446

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

Listed in Part VII

  • Alan Watts

    VP OF PROPERTIES

    Total calculated
    $0
    Hours/week
    1

  • Alex Waldrop

    COUNCIL IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Allen Norvell

    COUNCIL TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Anthony Kenney

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Bill Beach

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • Charles Gorton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Claudette Watts

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Dan Miller

    COUNCIL PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • David Howard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • David Jones

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • David Madison

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • David Moss

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Duane Norris

    VP OF DISTRICT OPERATIONS

    Total calculated
    $0
    Hours/week
    1

  • Ernie Sammons

    VP OF ADMINISTRATION

    Total calculated
    $0
    Hours/week
    1

  • Greg Chase

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Jan Eggum

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Ken Sturgill

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Kirby Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Larry Lowe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Louis Buzz Carmichael

    VP OF ENDOWMENT

    Total calculated
    $0
    Hours/week
    1

  • Mikey Dawson

    VENTURING YOUTH PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Phil Blankenship

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Roger Baird

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Russ Tucker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Sam Mars

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Steven Goddard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Tim Brown

    VP OF ALUMNI RELATIONS

    Total calculated
    $0
    Hours/week
    1

  • Whitney Dunlap III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • William Greisner

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Jessica Moses

    INTERM SCOUT EXECUTIVE

    Total calculated
    $0
    Hours/week
    1

  • Pete Doane

    OA LODGE CHIEF

    Total calculated
    $0
    Hours/week
    1

  • Mike Delzotti

    PRESIDENT/CEO

    Total calculated
    $0
    Hours/week
    40

  • John Bayes

    VP OF PROGRAMS

    Total calculated
    $0
    Hours/week
    1

  • Adam Holt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Bob Quick

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Brandt Welch

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Chris Campbell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Robert Drake

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Dustin Howard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • James Glass

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Garland

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

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.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202523219349318302

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