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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$2,547,265
Total expenses
$3,130,733
Contributions and grants received
$972,956
Grants paid
$13,623
Program service revenue
$933,525
Investment income
$310,553
Other revenue
$330,231
Total assets, end of year
$11,829,244
Total liabilities, end of year
$2,720,110
Net assets or fund balances, end of year
$9,109,134
Program services expenses (Part IX)
$2,526,219
Management and general expenses
$405,238
Fundraising expenses
$199,276
Program service expenses (Part III)
$2,526,219

Program services were 80.7% 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

    $111,638

  • 1c · Fundraising events

    $552,705

  • 1e · Government grants (contributions)

    $57,700

  • 1f · All other contributions, gifts and grants

    $250,913

  • 2a · Program service revenue: CAMPING REVENUE

    total $817,154 · related or exempt $817,154

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $116,371 · related or exempt $116,371

  • 3 · Investment income

    total $159,279 · excluded $159,279

  • 6a · Gross rents

    real property $39,957

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $39,957

  • 6d · Net rental income or loss

    total $39,957 · excluded $39,957

  • 7a · Gross sales of assets other than inventory

    securities $1,834,361

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

    securities $1,683,087

  • 7c · Gain or loss

    securities $151,274

  • 7d · Net gain or loss

    total $151,274 · excluded $151,274

  • 8a · Fundraising events: gross income

    $879,720

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

    $552,705

  • 8b · Fundraising events: direct expenses

    $679,921

  • 8c · Net income from fundraising events

    total $199,799 · excluded $199,799

  • 10a · Gross sales of inventory

    $25,607

  • 10b · Cost of goods sold

    $20,347

  • 10c · Net income from sales of inventory

    total $5,260 · related or exempt $5,260

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $85,215 · excluded $85,215

  • 11e · Other revenue, total

    $85,215

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $13,623 · program services $13,623

  • 5 · Compensation of officers, directors and key employees

    total $275,485 · program services $219,263 · management and general $34,999 · fundraising $21,223

  • 7 · Other salaries and wages

    total $1,069,719 · program services $855,960 · management and general $149,513 · fundraising $64,246

  • 8 · Pension plan contributions

    total $71,291 · program services $53,685 · management and general $12,442 · fundraising $5,164

  • 9 · Other employee benefits

    total $162,310 · program services $122,854 · management and general $27,195 · fundraising $12,261

  • 10 · Payroll taxes

    total $98,572 · program services $78,970 · management and general $13,435 · fundraising $6,167

  • 11b · Fees: legal

    total $59,417 · program services $30,317 · management and general $22,482 · fundraising $6,618

  • 11c · Fees: accounting

    total $55,130 · program services $28,131 · management and general $20,859 · fundraising $6,140

  • 11f · Fees: investment management

    total $45,946 · program services $1,842 · management and general $43,702 · fundraising $402

  • 11g · Fees: other

    total $150 · program services $76 · management and general $57 · fundraising $17

  • 12 · Advertising and promotion

    total $1,140 · program services $1,140

  • 13 · Office expenses

    total $132,610 · program services $105,970 · management and general $13,202 · fundraising $13,438

  • 14 · Information technology

    total $44,637 · program services $22,776 · management and general $16,889 · fundraising $4,972

  • 16 · Occupancy

    total $262,159 · program services $236,604 · management and general $17,292 · fundraising $8,263

  • 17 · Travel

    total $63,166 · program services $52,131 · management and general $7,563 · fundraising $3,472

  • 19 · Conferences, conventions and meetings

    total $12,968 · program services $11,887 · management and general $741 · fundraising $340

  • 20 · Interest

    total $21,206 · program services $14,324 · management and general $4,717 · fundraising $2,165

  • 21 · Payments to affiliates

    total $42,112 · program services $42,112

  • 22 · Depreciation, depletion and amortization

    total $284,408 · program services $270,570 · management and general $9,484 · fundraising $4,354

  • 23 · Insurance

    total $88,194 · program services $78,656 · management and general $6,537 · fundraising $3,001

  • 24a · Other expenses: SUPPLIES

    total $247,807 · program services $244,749 · management and general $2,081 · fundraising $977

  • 24b · Other expenses: RECOGNITION AWARDS

    total $69,700 · program services $35,838 · management and general $112 · fundraising $33,750

  • 24c · Other expenses: MISCELLANEOUS EXPENSE

    total $8,983 · program services $4,741 · management and general $1,936 · fundraising $2,306

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $833,744 · end of year $703,528

  • 3 · Pledges and grants receivable

    beginning of year $125,150 · end of year $147,338

  • 4 · Accounts receivable

    beginning of year $356,334 · end of year $81,905

  • 8 · Inventories for sale or use

    beginning of year $92,419 · end of year $92,434

  • 9 · Prepaid expenses and deferred charges

    beginning of year $94,285 · end of year $73,487

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

    $13,870,113

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

    $9,434,357

  • 10c · Land, buildings and equipment, net

    beginning of year $4,540,105 · end of year $4,435,756

  • 11 · Investments: publicly traded securities

    beginning of year $8,221,122 · end of year $5,621,537

  • 12 · Investments: other securities

    beginning of year $152,353 · end of year $129,804

  • 15 · Other assets

    beginning of year $635,102 · end of year $543,455

  • 17 · Accounts payable and accrued expenses

    beginning of year $688,195 · end of year $722,236

  • 19 · Deferred revenue

    beginning of year $66,887 · end of year $107,293

  • 21 · Escrow or custodial account liability

    beginning of year $308,527 · end of year $374,673

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $1,497,798

  • 25 · Other liabilities

    beginning of year $0 · end of year $18,110

  • 27 · Net assets without donor restrictions

    beginning of year $8,082,082 · end of year $4,203,409

  • 28 · Net assets with donor restrictions

    beginning of year $5,904,923 · end of year $4,905,725

Mission and programs · 2022

Mission

THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: THE COUNCIL IS A NON-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA. THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

Activities or mission (Part I)

THE SCOUTING PROGRAM PROMOTES THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES.

  • THE NEW BIRTH OF FREEDOM COUNCIL, BOY SCOUTS OF AMERICA, COORDINATES SCOUTING PROGRAMS IN ADAMS, CUMBERLAND, DAUPHIN, FRANKLIN, PERRY AND YORK COUNTIES. THE SCOUTING PROGRAM EMPHASIZES PERSONAL DEVELOPMENT IN SUCH AREAS AS CITIZENSHIP, INTEGRITY, SELF-RELIANCE, AND OTHER KINDRED VALUES. SCOUTING PROGRAMS INCLUDE:LION SCOUTS - A FUN INTRODUCTION TO SCOUTING FOR BOYS AND GIRLS IN KINDERGARTEN AND THEIR ADULT PARTNERS THAT INTRODUCES FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER CUBS - ONE-YEAR, FAMILY ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR OLD) BOY OR GIRL AND THEIR ADULT PARTNER (USUALLY A PARENT) THAT STRESSES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND FAMILY UNDERSTANDING. A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING - A FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. CUB SCOUTING IS FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8, 9, AND 10 YEARS OLD). FOURTH AND FIFTH-GRADE (OR 10-YEAR OLD) BOYS AND GIRLS ARE CALLED WEBELOS SCOUTS (WE'LL BE LOYAL SCOUTS) AND PARTICIPATE IN MORE ADVANCED ACTIVITIES. SCOUTS BSA - A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES.VENTURING - A PROGRAM FOR YOUNG MEN AND WOMEN 14-20 YEARS OLD THAT PROVIDES POSITIVE EXPERIENCES TO BECOME MATURE, RESPONSIBLE, CARING YOUNG ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. DURING THE CURRENT YEAR, THE COUNCIL CONTINUED SCOUTING'S RICH TRADITIONS IN SERVING YOUTH IN COMMUNITIES, BOTH LARGE AND SMALL, THROUGHOUT OUR SIX-COUNTY SERVICE AREA. SPECIFICALLY, SEVERAL OF THE COUNCIL'S MOST NOTEWORTHY ACCOMPLISHMENTS INCLUDE:* THE COUNCIL WAS SERVING 5,467 REGISTERED YOUTH PARTICIPANTS IN 246 LOCAL SCOUTING AND LEARNING FOR LIFE GROUPS.* 1,562 SCOUTS ATTENDED CAMPS IN OUR COUNCIL DURING THE YEAR ENDING 12/31/2022, THESES CAMPS INCLUDED, CAMP TUCKAHOE, HIDDEN VALLEY SCOUT, AND PHILMONT TREK.* THERE WERE 2,390 REGISTERED ADULT LEADERS PROVIDING LEADERSHIP AND GUIDANCE TO SCOUTING PROGRAMS THROUGHOUT THE COUNCIL AREA.* 221 BOY SCOUTS ACHIEVED THE RANK OF EAGLE SCOUT AND OVER 36,500 COMMUNITY SERVICE HOURS WERE DONATED THROUGH THESE PROJECTS,* OVER $808,000 IN POPCORN, NUTS, AND CAMP CARDS WERE SOLD BY SCOUTS IN OUR COUNCIL TO HELP FUND PROGRAMS.

    Expenses $2,526,219 · Grants $13,623 · Revenue $938,785

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Matthew M Haar

    PRESIDENT

    Total calculated
    $0
    Hours/week
    7
  • Thomas A Steckbeck

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    7
  • Lance E Smith

    TREASURER

    Total calculated
    $0
    Hours/week
    7
  • Mark S Robertson

    V.P. - ALUMNI

    Total calculated
    $0
    Hours/week
    7
  • David Wyrwas

    V.P. - CAMPING

    Total calculated
    $0
    Hours/week
    7
  • Shawn Leppo

    V.P. - DISTRICT OPERATIONS

    Total calculated
    $0
    Hours/week
    7
  • Wesley Garrod

    V.P. - FAMILY SCOUTING

    Total calculated
    $0
    Hours/week
    7
  • J Scot Chadwick

    V.P - MEMBERSHIP & RELATIONSHIPS

    Total calculated
    $0
    Hours/week
    7
  • Jan L Wagner

    V.P. - FUND DEVELOPMENT

    Total calculated
    $0
    Hours/week
    7
  • Randall K Cline

    V.P. - PROGRAM

    Total calculated
    $0
    Hours/week
    7
  • Stephen A Wilt

    V.P. - PROPERTIES

    Total calculated
    $0
    Hours/week
    7
  • Kathryn E Blednick

    V.P. - ADMINSTRATION

    Total calculated
    $0
    Hours/week
    7
  • Michael B Button

    V.P. - MARKETING AND COMMUNICATION

    Total calculated
    $0
    Hours/week
    7
  • William F McQuade

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    7
  • John G Anthony II

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Robert L Badders Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Daniel K Bayer

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • David F Bedard Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Harold Booth Jr Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Alan R Boynton Jr

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Scott E Cantor

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Matthew A Clemens

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Justin M Eberly Joined 122

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Jeffrey B Engle Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Evan Forrester

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Thomas J Fowlston

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Brian Funkhouser

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Dennis Geiger Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • James D George

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Albert T Gohn Jr

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Shawn C Gooden Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Sean Gormley Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Hon Glen R Grell

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Barbara S Guise Joined 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Michael W Hassell

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Dr Franklin R Herron

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Sue Jacobs Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Jonathan D Koltash

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • John M Kotchish

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Gina P Kreh Joined 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Marc A Lee

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Jeffrey D Lobach

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • John J Luciani

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Natalia Lyckowski Joined 122

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Blake Lynch Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Hon Ronald E Miller

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Harold W Nightwine

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • James B Pannebaker

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Jonah Petruschke Joined 522

    YOUTH REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2.5
  • Hon Todd R Platts

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Jonah Pokrivka Left 522

    YOUTH REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2.5
  • Thomas J Porsch Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Joseph Robinson Jr

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Nora Rotz Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Robert A Smith

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Martin L Strine

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Michael Vz Summers

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Julian Tolbert Left 522

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • J Rory Tucker

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Steven Voskuil

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • M Arthur Williams

    EXECUTIVE BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.5
  • Ronald M Gardner Jr

    SCOUT EXECUTIVE/SECRETARY

    Total calculated
    $215,949
    From this org
    $185,615
    From related orgs
    $0
    Other
    $30,334
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,615
    Bonus
    $0
    Other
    $0
    Deferred
    $21,000
    Nontaxable benefits
    $9,334
    Filer's total
    $215,949
  • Tamara P Buss

    ACCOUNTING MANAGER

    Total calculated
    $75,941
    From this org
    $61,200
    From related orgs
    $0
    Other
    $14,741
    Hours/week
    40
  • Brian Debease

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $130,734
    From this org
    $110,277
    From related orgs
    $0
    Other
    $20,457
    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 · Compensation survey or study
  • 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

The filer's explanations (Part III)

PART I, LINE 3
NEW BIRTH ALSO UTILIZED A COMPENSATION SURVEY WHICH WAS COMPLETED BY THE NATIONAL BOY SCOUT ORGANIZATION TO ASSIST IN THE SETTING OF COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202323199349307442

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