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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$2,274,279
Total expenses
$1,830,681
Contributions and grants received
$1,044,555
Grants paid
$6,681
Program service revenue
$487,550
Investment income
$280,940
Other revenue
$461,234
Total assets, end of year
$14,655,942
Total liabilities, end of year
$338,817
Net assets or fund balances, end of year
$14,317,125
Program services expenses (Part IX)
$1,587,707
Management and general expenses
$125,229
Fundraising expenses
$117,745
Program service expenses (Part III)
$1,587,707

Program services were 86.7% 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

    $13,725

  • 1f · All other contributions, gifts and grants

    $1,030,830

  • 2a · Program service revenue: Camping

    total $316,329 · related or exempt $316,329

  • 2b · Program service revenue: Activities

    total $171,221 · related or exempt $171,221

  • 3 · Investment income

    total $139,369 · excluded $139,369

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $2,023,956

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

    securities $1,882,385

  • 7c · Gain or loss

    securities $141,571

  • 7d · Net gain or loss

    total $141,571 · excluded $141,571

  • 8a · Fundraising events: gross income

    $512,423

  • 8b · Fundraising events: direct expenses

    $350,924

  • 8c · Net income from fundraising events

    total $161,499

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $302,658

  • 10b · Cost of goods sold

    $85,888

  • 10c · Net income from sales of inventory

    total $216,770 · related or exempt $216,770

  • 11a · Other revenue: Other Revenue

    total $82,965 · related or exempt $82,965

  • 11e · Other revenue, total

    $82,965

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $6,681 · program services $6,681

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $116,579 · program services $103,000 · management and general $5,738 · fundraising $7,841

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $332,868 · program services $294,095 · management and general $16,383 · fundraising $22,390

  • 8 · Pension plan contributions

    total $46,261 · program services $39,779 · management and general $2,739 · fundraising $3,743

  • 9 · Other employee benefits

    total $65,382 · program services $57,126 · management and general $3,488 · fundraising $4,768

  • 10 · Payroll taxes

    total $7,447 · program services $6,581 · management and general $366 · fundraising $500

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $2,645 · program services $1,963 · management and general $513 · fundraising $169

  • 11c · Fees: accounting

    total $83,880 · program services $62,251 · management and general $16,273 · fundraising $5,356

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $66,013 · program services $12,861 · management and general $52,045 · fundraising $1,107

  • 11g · Fees: other

    total $63,697 · program services $47,273 · management and general $12,357 · fundraising $4,067

  • 12 · Advertising and promotion

    total $25 · program services $21 · management and general $2 · fundraising $2

  • 13 · Office expenses

    total $20,954 · program services $19,274 · management and general $616 · fundraising $1,064

  • 14 · Information technology

    total $31,303 · program services $23,231 · management and general $6,073 · fundraising $1,999

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $125,201 · program services $121,496 · management and general $1,565 · fundraising $2,140

  • 17 · Travel

    total $152,546 · program services $147,973 · management and general $1,926 · fundraising $2,647

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $58,391 · program services $57,264 · management and general $476 · fundraising $651

  • 20 · Interest

    total $4,033 · program services $3,460 · management and general $242 · fundraising $331

  • 21 · Payments to affiliates

    total $22,279 · program services $22,279

  • 22 · Depreciation, depletion and amortization

    total $343,671 · program services $343,098 · management and general $242 · fundraising $331

  • 23 · Insurance

    total $61,190 · program services $59,399 · management and general $757 · fundraising $1,034

  • 24a · Other expenses: Program supplies

    total $83,388 · program services $80,412 · management and general $516 · fundraising $2,460

  • 24b · Other expenses: Recognition Awards

    total $45,914 · program services $25,424 · management and general $84 · fundraising $20,406

  • 24c · Other expenses: Postage and Shipping

    total $41,261 · program services $14,666 · management and general $1,024 · fundraising $25,571

  • 24d · Other expenses: Printing and Publications

    total $22,110 · program services $13,500 · management and general $806 · fundraising $7,804

  • 24e · All other expenses

    total $26,962 · program services $24,600 · management and general $998 · fundraising $1,364

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $310,560 · end of year $122,180

  • 2 · Savings and temporary cash investments

    beginning of year $120,890 · end of year $498,154

  • 3 · Pledges and grants receivable

    beginning of year $8,550 · end of year $2,000

  • 4 · Accounts receivable

    beginning of year $68,268 · end of year $65,905

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $98,449 · end of year $91,882

  • 9 · Prepaid expenses and deferred charges

    beginning of year $83,592 · end of year $33,371

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

    $12,378,698

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

    $5,794,771

  • 10c · Land, buildings and equipment, net

    beginning of year $6,927,598 · end of year $6,583,927

  • 11 · Investments: publicly traded securities

    beginning of year $1,901,078 · end of year $2,086,838

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $4,234,078 · end of year $5,171,685

  • 17 · Accounts payable and accrued expenses

    beginning of year $63,025 · end of year $30,910

  • 19 · Deferred revenue

    beginning of year $70,393 · end of year $5,318

  • 21 · Escrow or custodial account liability

    beginning of year $39,851 · end of year $75,452

  • 23 · Secured mortgages and notes payable

    beginning of year $159,735 · end of year $146,388

  • 25 · Other liabilities

    beginning of year $78,519 · end of year $80,749

  • 27 · Net assets without donor restrictions

    beginning of year $6,472,880 · end of year $5,510,954

  • 28 · Net assets with donor restrictions

    beginning of year $6,868,660 · end of year $8,806,171

Mission and programs · 2023

Mission

"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"For almost 100 years, Scouting programs have instilled in youth the values found in the Scout Oath and Scout Law. Today, these values are just as relevant in helping youth grow to their full potential as they were in 1910. Scouting helps youth develop academic skills, self-confidence, ethics, leadership skills, and citizenship skills that influence their adult lives.The Boy Scouts of America provides youth with programs and activities that allow them to:Try new things.Provide service to others.Build self-confidence.Reinforce ethical standards.While various activities and youth groups teach basic skills and promote teamwork, Scouting goes beyond that and encourages youth to achieve a deeper appreciation for service to others in their community.Scouting provides youth with a sense that they are important as

Activities or mission (Part I)

The mission of the Boy Scouts of America is to prepare young people (boys, young men and women) to make ethical and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

  • Camping: Youth attending resident camp; youth attending short term camp; youth attending day camp.

    Expenses $1,406,749 · Revenue $616,064

  • Activities young men and women across all programs age 5-20.

    Expenses $174,277 · Revenue $171,221

  • Comprehensive Youth Development: The trained adult volunteers help participants develop the life skills they need to become future leaders and active citizens in their communities. These skills include interdependence, ethical decision making, conflict resolution, self-esteem, literacy skills, values system, personal growth, leadership development, sexual responsibility, positive peer relationship, school-to-work skills, emergency preparedness, character education, and many more.

    Expenses $6,681 · Grants $6,681

As filed on the 2023 return.

Listed in Part VII

  • Samuel Giacalone

    CEO

    Total calculated
    $116,579
    From this org
    $116,579
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Gregory Hobbs

    President

    Total calculated
    $0
    Hours/week
    2
  • Curtiss Clifton

    Commissioner

    Total calculated
    $0
    Hours/week
    2
  • Michael Chadwick

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • William Bergeron

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Timothy Breeden

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Christopher Gianotti

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • William Ingram

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Kristine Stoehner

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • K Timothy Cline

    Past President

    Total calculated
    $0
    Hours/week
    2
  • Thomas Balensiefer

    Director

    Total calculated
    $0
    Hours/week
    2
  • Robert Barton

    Director

    Total calculated
    $0
    Hours/week
    2
  • Sharon Dieffenderfer

    Director

    Total calculated
    $0
    Hours/week
    2
  • Scott Fergusson

    Director

    Total calculated
    $0
    Hours/week
    2
  • Willard Gump

    Director

    Total calculated
    $0
    Hours/week
    2
  • Jeffrey Hurd

    Director

    Total calculated
    $0
    Hours/week
    2
  • Nicholas Kellar

    Director

    Total calculated
    $0
    Hours/week
    2
  • Dr Jeffrey Malloy

    Director

    Total calculated
    $0
    Hours/week
    2
  • Gregory Rothwell

    Director

    Total calculated
    $0
    Hours/week
    2
  • Joshua Nelson

    Youth Represent

    Total calculated
    $0
    Hours/week
    2

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
2023
Filed
4 November 2024
IRS schema version
2023v5.1
Source object
202433099349302168

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