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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,696,416
Total expenses
$2,215,599
Contributions and grants received
$1,053,943
Grants paid
$0
Program service revenue
$182,514
Investment income
$18,304
Other revenue
$441,655
Total assets, end of year
$8,439,403
Total liabilities, end of year
$463,650
Net assets or fund balances, end of year
$7,975,753
Program services expenses (Part IX)
$1,892,048
Management and general expenses
$122,996
Fundraising expenses
$200,555
Program service expenses (Part III)
$1,892,048

Program services were 85.4% 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

    $279,891

  • 1c · Fundraising events

    $94,616

  • 1f · All other contributions, gifts and grants

    $679,436

  • 2a · Program service revenue: CAMPING AND ACTIVITIES

    total $192,011 · related or exempt $192,011

  • 2f · All other program service revenue

    total -$9,497 · related or exempt -$9,497

  • 3 · Investment income

    total $34,386 · excluded $34,386

  • 7a · Gross sales of assets other than inventory

    securities $579,515 · other assets $2,000

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

    securities $597,597 · other assets $0

  • 7c · Gain or loss

    securities -$18,082 · other assets $2,000

  • 7d · Net gain or loss

    total -$16,082 · related or exempt -$16,082

  • 8a · Fundraising events: gross income

    $1,277,346

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

    $94,616

  • 8b · Fundraising events: direct expenses

    $835,691

  • 8c · Net income from fundraising events

    total $441,655 · excluded $441,655

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $867,154 · program services $757,265 · management and general $62,794 · fundraising $47,095

  • 9 · Other employee benefits

    total $202,761 · program services $174,618 · management and general $16,082 · fundraising $12,061

  • 10 · Payroll taxes

    total $65,898 · program services $57,871 · management and general $4,587 · fundraising $3,440

  • 11c · Fees: accounting

    total $93,154 · program services $82,236 · management and general $5,623 · fundraising $5,295

  • 11g · Fees: other

    total $17,000 · program services $16,383 · management and general $353 · fundraising $264

  • 13 · Office expenses

    total $139,506 · program services $123,427 · management and general $1,206 · fundraising $14,873

  • 16 · Occupancy

    total $103,362 · program services $96,778 · management and general $3,762 · fundraising $2,822

  • 17 · Travel

    total $53,660 · program services $49,492 · management and general $2,382 · fundraising $1,786

  • 19 · Conferences, conventions and meetings

    total $11,082 · program services $9,801 · management and general $732 · fundraising $549

  • 21 · Payments to affiliates

    total $37,618 · program services $37,618

  • 22 · Depreciation, depletion and amortization

    total $279,888 · program services $257,117 · management and general $13,012 · fundraising $9,759

  • 23 · Insurance

    total $67,743 · program services $62,711 · management and general $2,875 · fundraising $2,157

  • 24a · Other expenses: BAD DEBTS

    total $89,300 · fundraising $89,300

  • 24b · Other expenses: ROCOGNITION AWARDS

    total $82,117 · program services $71,342 · management and general $4,496 · fundraising $6,279

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $33,166 · program services $31,636 · management and general $874 · fundraising $656

  • 24d · Other expenses: SPECIFIC ASSISTANCE

    total $28,882 · program services $25,560 · management and general $1,898 · fundraising $1,424

  • 24e · All other expenses

    total $43,308 · program services $38,193 · management and general $2,320 · fundraising $2,795

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $4,024,457 · end of year $2,220,546

  • 3 · Pledges and grants receivable

    beginning of year $115,586 · end of year $79,594

  • 4 · Accounts receivable

    beginning of year $13,419 · end of year $11,411

  • 8 · Inventories for sale or use

    beginning of year $68,671 · end of year $63,726

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,394 · end of year $29,190

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

    $7,924,914

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

    $2,810,102

  • 10c · Land, buildings and equipment, net

    beginning of year $3,537,191 · end of year $5,114,812

  • 12 · Investments: other securities

    beginning of year $842,839 · end of year $920,124

  • 15 · Other assets

    beginning of year $114,976 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $82,920 · end of year $241,411

  • 19 · Deferred revenue

    beginning of year -$2,795 · end of year $3,128

  • 21 · Escrow or custodial account liability

    beginning of year $281,557 · end of year $219,111

  • 27 · Net assets without donor restrictions

    beginning of year $4,535,350 · end of year $5,906,950

  • 28 · Net assets with donor restrictions

    beginning of year $3,857,501 · end of year $2,068,803

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.SCOUT OATH:ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY; TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE AND MORALLY STRAIGHT.SCOUT LAW:A SCOUT IS...TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT.

Activities or mission (Part I)

THE GOAL IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES.

  • THE SIOUX COUNCIL BOY SCOUTS OF AMERICA DELIVERS THE NATION'S FOREMOST YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND VALUES-BASED LEADERSHIP TRAINING IN THE EASTERN TWO-THIRDS OF SOUTH DAKOTA, SOUTHWEST MINNESOTA AND LYON COUNTY, IOWA. SCOUTING IS A PROGRAM FOR YOUNG PEOPLE EMPHASIZING FAMILY, COMMUNITY, AND CHARACTER EDUCATION. WITH THE SUPPORT OF POSITIVE ADULT ROLE MODELS, YOUTH ARE EXPOSED TO A VARIETY OF ACTIVITIES THAT STIMULATE PRODUCTIVE USE OF TIME, BONDING WITH FAMILY AND PEERS, STRONG CONNECTIONS TO CITIZENSHIP OPPORTUNITIES AND POSITIVE VALUES.IN 2023, SIOUX COUNCIL SERVED NEARLY 9,000 REGISTERED PARTICIPANTS.STATISTICS PROVE THAT INDIVIDUALS WHO WERE SCOUTS FOR FIVE YEARS ARE MORE LIKELY THAN THOSE WHO HAVE NEVER BEEN IN SCOUTS TO GRADUATE HIGH SCHOOL (91%),EARN COLLEGE DEGREES (35%), HAVE HIGHER AVERAGE HOUSEHOLD INCOMES ($80,000) AND OWN THEIR OWN HOMES (74%). AS YOUTH, SCOUTS ARE TAUGHT TO LIVE BY A CODE OF CONDUCT EXEMPLIFIED IN THE 12 POINTS OF THE SCOUT LAW, AND THEY CONTINUE TO LIVE BY THESE LAWS IN ADULTHOOD.

    Expenses $1,892,048

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • TERRY SABERS

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • BILL LENKER

    VP ADMINISTRATION

    Total calculated
    $0
    Hours/week
    3

  • JOHN FIKSDAL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • REID CHRISTOPHERSON

    VP AT LARGE

    Total calculated
    $0
    Hours/week
    3

  • KEVIN SMITH

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • JOHN BULTSMA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DARRIN GERRY

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    3

  • CRAIG HAGEN

    VP OF PROPERTIES

    Total calculated
    $0
    Hours/week
    3

  • WILLIAM PETERSON

    VP OF ENDOWMENT

    Total calculated
    $0
    Hours/week
    3

  • DIANNE HARRIS

    VP AT LARGE

    Total calculated
    $0
    Hours/week
    2

  • BRAD GROSSENBURG

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    3

  • GREG GRAJCZYK

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1

  • REBECCA MURPHY-JOHNSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SHERYL OLIVER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ARTHUR RUSCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KYNAN TRAIL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LAURA SCHEIBE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANDY WENTZY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DENNIS FETERL

    VP - DEVELOPMENT

    Total calculated
    $0
    Hours/week
    3

  • MICHELLE BIERSTEDT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT WEINMEISTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PAULA EHRICH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SAM CLEMENS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TONY DWIRE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOHN BUSHFIELD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JON CHRISTENSEN

    VP - MEMBERSHIP

    Total calculated
    $0
    Hours/week
    3

  • BEN VALDEZ

    VP OF PROGRAMS

    Total calculated
    $0
    Hours/week
    3

  • CHAR ROTH

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • MARK LUKONEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TRAVIS OLSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MELISSA STRICHERZ

    CEO/SCOUT EXECUTIVE

    Total calculated
    $0
    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.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 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.

Provenance

Return type
form_990
Tax year
2023
Filed
8 July 2024
IRS schema version
2023v5.1
Source object
202441909349301259

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