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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

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This return was superseded by a later amendment.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 2023 , filed 6 May 2025. matched by us Only the Part I totals and the names listed in Part VII 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
$1,402,421 changed to $1,363,143
Total expenses
$1,341,184 changed to $1,339,081
Contributions and grants received
$334,875 changed to $325,875
Investment income
$347,821 changed to $319,026
Other revenue
$259,710 changed to $258,227
Total assets, end of year
$6,844,984 changed to $6,902,410
Net assets or fund balances, end of year
$6,534,284 changed to $6,591,710
Program services expenses
$1,165,632 changed to $1,163,529
Program service expenses (Part III)
$1,165,632 changed to $1,163,529

Totals

Total revenue
$1,402,421
Total expenses
$1,341,184
Contributions and grants received
$334,875
Grants paid
$0
Program service revenue
$460,015
Investment income
$347,821
Other revenue
$259,710
Total assets, end of year
$6,844,984
Total liabilities, end of year
$310,700
Net assets or fund balances, end of year
$6,534,284
Program services expenses (Part IX)
$1,165,632
Management and general expenses
$41,816
Fundraising expenses
$133,736
Program service expenses (Part III)
$1,165,632

Program services were 86.9% 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.

  • 1e · Government grants (contributions)

    $120,342

  • 1f · All other contributions, gifts and grants

    $214,533

  • 2a · Program service revenue: Activity revenue

    total $181,661 · related or exempt $181,661

  • 2b · Program service revenue: Camping revenue

    total $278,354 · related or exempt $278,354

  • 3 · Investment income

    total $50,534 · excluded $50,534

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $22,038

  • 6c · Rental income or loss

    real property $22,038

  • 6d · Net rental income or loss

    total $22,038 · excluded $22,038

  • 7a · Gross sales of assets other than inventory

    securities $297,287

  • 7c · Gain or loss

    securities $297,287

  • 7d · Net gain or loss

    total $297,287 · excluded $297,287

  • 8a · Fundraising events: gross income

    $434,099

  • 8b · Fundraising events: direct expenses

    $209,512

  • 8c · Net income from fundraising events

    total $224,587 · excluded $224,587

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $13,876

  • 10b · Cost of goods sold

    $6,962

  • 10c · Net income from sales of inventory

    total $6,914 · excluded $6,914

  • 11a · Other revenue: Other income

    total $6,171 · excluded $6,171

  • 11e · Other revenue, total

    $6,171

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 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 $128,516 · program services $128,516

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $266,075 · program services $199,102 · management and general $16,743 · fundraising $50,230

  • 8 · Pension plan contributions

    total $33,449 · program services $33,449

  • 9 · Other employee benefits

    total $40,586 · program services $25,779 · management and general $3,702 · fundraising $11,105

  • 10 · Payroll taxes

    total $32,331 · program services $26,747 · management and general $1,396 · fundraising $4,188

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $76,581 · program services $61,154 · management and general $3,822 · fundraising $11,605

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $93,409 · program services $84,984 · management and general $2,106 · fundraising $6,319

  • 17 · Travel

    total $104,560 · program services $98,508 · management and general $1,513 · fundraising $4,539

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $7,392 · program services $6,144 · management and general $312 · fundraising $936

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $18,716 · program services $18,716

  • 22 · Depreciation, depletion and amortization

    total $92,916 · program services $86,213 · management and general $1,676 · fundraising $5,027

  • 23 · Insurance

    total $89,682 · program services $73,078 · management and general $4,151 · fundraising $12,453

  • 24a · Other expenses: Supplies

    total $267,344 · program services $255,528 · management and general $2,954 · fundraising $8,862

  • 24b · Other expenses: Miscellaneous Expense

    total $33,906 · program services $21,307 · management and general $1,112 · fundraising $11,487

  • 24c · Other expenses: Equipment rent & maintenance

    total $30,963 · program services $24,992 · management and general $1,493 · fundraising $4,478

  • 24d · Other expenses: Telephone

    total $18,986 · program services $16,358 · management and general $657 · fundraising $1,971

  • 24e · All other expenses

    total $5,772 · program services $5,057 · management and general $179 · fundraising $536

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $422,817 · end of year $494,144

  • 3 · Pledges and grants receivable

    beginning of year $17,465 · end of year $1,800

  • 4 · Accounts receivable

    beginning of year $26,524 · end of year $1,874

  • 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 $63,651 · end of year $66,794

  • 9 · Prepaid expenses and deferred charges

    beginning of year $46,367 · end of year $24,860

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

    $4,001,650

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

    $1,762,768

  • 10c · Land, buildings and equipment, net

    beginning of year $2,327,503 · end of year $2,238,882

  • 11 · Investments: publicly traded securities

    beginning of year $3,918,143 · end of year $4,016,630

  • 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

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $63,881 · end of year $150,781

  • 19 · Deferred revenue

    beginning of year $47,782 · end of year $22,000

  • 25 · Other liabilities

    beginning of year $115,443 · end of year $137,919

  • 27 · Net assets without donor restrictions

    beginning of year $5,255,485 · end of year $5,184,605

  • 28 · Net assets with donor restrictions

    beginning of year $1,339,879 · end of year $1,349,679

Mission and programs · 2023

Mission

THE CORPORATION SHALL PROMOTE, 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 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.

  • Other - Comprehensive youth development through a professional staff employed to coordinate, organize, train and motivate approximately 975 volunteers to carry the scouting program to approximately 2,001 youth in 108 packs, troops, teams and posts. The Council provides funding, program materials, training sessions and other support for such goals as character development, leadership training, citizenship training and physical fitness.

    Expenses $959,758 · Revenue $264,380

  • Camp MorrisonOver 224 youth served with values-based programs to meet the needs for citizenship and character development. A full program of advancement activities and a total of 32 merit badges are offered, including waterfront activities, environmental science, camping, soil and water conservation, archery and shooting skills.

    Expenses $108,993 · Revenue $106,829

  • WHITE WATER HIGH ADVENTURE - THIS FIVE DAY, NEARLY 100 MILE EXCURSION IS A TRUE WILDERNESS EXPERIENCE AND IS A HIGHLIGHT FOR SO MANY YOUNG PEOPLE WHO ARE 14 YEARS OF AGE AND OLDER. THEY WILL SPEND FIVE DAYS ON THE MIDDLE FORK OF THE SALMON RIVER.

    Expenses $59,596 · Revenue $88,806

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

Listed in Part VII

  • Lynn Gunter

    SCOUT EXEC/CEO

    Total calculated
    $143,438
    From this org
    $128,516
    From related orgs
    $0
    Other
    $14,922
    Hours/week
    50
  • Brian Affleck

    Director

    Total calculated
    $0
    Hours/week
    1
  • Steve Baisch

    Director

    Total calculated
    $0
    Hours/week
    1
  • Jim Borchers

    VP ALUMNI

    Total calculated
    $0
    Hours/week
    2
  • S Carl Nicolaysen

    President

    Total calculated
    $0
    Hours/week
    5
  • L David Rands

    Treasurer

    Total calculated
    $0
    Hours/week
    3
  • Stan Nicolaysen II

    Director

    Total calculated
    $0
    Hours/week
    1
  • Mike Lindstrom

    Director

    Total calculated
    $0
    Hours/week
    1
  • Eric Channer

    Director

    Total calculated
    $0
    Hours/week
    3
  • Bret Belnap

    Director

    Total calculated
    $0
    Hours/week
    1
  • Jeannie Bradshaw

    Director

    Total calculated
    $0
    Hours/week
    1
  • Axel Byrum

    Director

    Total calculated
    $0
    Hours/week
    1
  • David Christensen

    Director

    Total calculated
    $0
    Hours/week
    1
  • Valerie Davis

    Director

    Total calculated
    $0
    Hours/week
    1
  • Greg Hoel

    VOA PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • BRIAN Bishop

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Rich Pettit

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    1
  • AJ Balukoff

    VP FUND DEVELOP

    Total calculated
    $0
    Hours/week
    1
  • Daniel Eyre

    Director

    Total calculated
    $0
    Hours/week
    1
  • Mark Wescott

    Director

    Total calculated
    $0
    Hours/week
    1
  • Jay Bradley

    Director

    Total calculated
    $0
    Hours/week
    1
  • Clark Nielsen

    VP ADMIN

    Total calculated
    $0
    Hours/week
    1
  • Scott Moreland

    Director

    Total calculated
    $0
    Hours/week
    1
  • Bob Sinclair

    Director

    Total calculated
    $0
    Hours/week
    1
  • Wayne Welter

    Director

    Total calculated
    $0
    Hours/week
    1
  • John Kriz

    Director

    Total calculated
    $0
    Hours/week
    1
  • Ed Petersen

    Director

    Total calculated
    $0
    Hours/week
    1
  • Scott Pierce

    Director

    Total calculated
    $0
    Hours/week
    1
  • Mark Johnson

    Director

    Total calculated
    $0
    Hours/week
    1
  • Doug Oppenheimer

    Director

    Total calculated
    $0
    Hours/week
    1
  • Dan Hauser MD

    Director

    Total calculated
    $0
    Hours/week
    1
  • David Hawk

    Director

    Total calculated
    $0
    Hours/week
    1
  • Perry Cochell

    VP PROPERTIES

    Total calculated
    $0
    Hours/week
    1
  • Travis Jensen

    VP FINANCE

    Total calculated
    $0
    Hours/week
    5
  • Lou Olaso

    Director

    Total calculated
    $0
    Hours/week
    1
  • Dave Murphy

    VP OPERATIONS

    Total calculated
    $0
    Hours/week
    1
  • Fr Roger Lachance

    Director

    Total calculated
    $0
    Hours/week
    1
  • James O'Donnell

    Director

    Total calculated
    $0
    Hours/week
    1
  • Doug Fry

    VP MEMBERSHIP

    Total calculated
    $0
    Hours/week
    1
  • Geoff Wardle

    Director

    Total calculated
    $0
    Hours/week
    1
  • Andy Fujimoto

    PAST President

    Total calculated
    $0
    Hours/week
    1
  • Stephen Thomas

    Director

    Total calculated
    $0
    Hours/week
    1
  • Gena Hauser

    Director

    Total calculated
    $0
    Hours/week
    1
  • Bob Campbell

    Director

    Total calculated
    $0
    Hours/week
    1
  • Lee Welch

    Director

    Total calculated
    $0
    Hours/week
    1
  • John Jozwik

    Director

    Total calculated
    $0
    Hours/week
    1
  • Bill Cottle

    Director

    Total calculated
    $0
    Hours/week
    1

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
15 November 2024
IRS schema version
2023v5.1
Source object
202433209349325158

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