Skip to content
Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2022

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$6,458,827
Total expenses
$6,503,219
Contributions and grants received
$3,316,238
Grants paid
$88,306
Program service revenue
$2,769,512
Investment income
$4,188
Other revenue
$368,889
Total assets, end of year
$6,822,281
Total liabilities, end of year
$5,924,827
Net assets or fund balances, end of year
$897,454
Program services expenses (Part IX)
$5,634,621
Management and general expenses
$374,244
Fundraising expenses
$494,354
Program service expenses (Part III)
$5,634,621

Program services were 86.6% 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

    $96,443

  • 1c · Fundraising events

    $528,391

  • 1d · Related organizations

    $1,734,709

  • 1f · All other contributions, gifts and grants

    $956,695

  • 1g · Noncash contributions included above

    $6,016

  • 2a · Program service revenue: POPCORN SALES

    total $1,581,756 · related or exempt $1,581,756

  • 2b · Program service revenue: PROGRAM SERVICE FEES

    total $773,064 · related or exempt $773,064

  • 2c · Program service revenue: MEMBER SUPPORT

    total $414,692 · related or exempt $414,692

  • 3 · Investment income

    total $4,188 · excluded $4,188

  • 8a · Fundraising events: gross income

    $46,025

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

    $528,391

  • 8b · Fundraising events: direct expenses

    $114,374

  • 8c · Net income from fundraising events

    total -$68,349 · excluded -$68,349

  • 10a · Gross sales of inventory

    $329,459

  • 10b · Cost of goods sold

    $201,983

  • 10c · Net income from sales of inventory

    total $127,476 · related or exempt $127,476

  • 11a · Other revenue: RELATED PARTY RECEIPTS

    total $218,000 · related or exempt $218,000

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $91,762 · related or exempt $91,762

  • 11e · Other revenue, total

    $309,762

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $88,306 · program services $88,306

  • 5 · Compensation of officers, directors and key employees

    total $269,321 · program services $226,230 · management and general $16,159 · fundraising $26,932

  • 7 · Other salaries and wages

    total $2,214,933 · program services $1,908,703 · management and general $114,836 · fundraising $191,394

  • 8 · Pension plan contributions

    total $206,311 · program services $175,090 · management and general $11,708 · fundraising $19,513

  • 9 · Other employee benefits

    total $265,057 · program services $226,233 · management and general $14,559 · fundraising $24,265

  • 10 · Payroll taxes

    total $176,211 · program services $151,669 · management and general $9,203 · fundraising $15,339

  • 11b · Fees: legal

    total $5,448 · management and general $5,448

  • 11c · Fees: accounting

    total $33,271 · program services $27,948 · management and general $1,996 · fundraising $3,327

  • 11g · Fees: other

    total $198,581 · program services $157,607 · management and general $15,365 · fundraising $25,609

  • 13 · Office expenses

    total $222,920 · program services $176,968 · management and general $7,493 · fundraising $38,459

  • 16 · Occupancy

    total $480,979 · program services $429,777 · management and general $15,955 · fundraising $35,247

  • 17 · Travel

    total $206,482 · program services $184,371 · management and general $5,016 · fundraising $17,095

  • 19 · Conferences, conventions and meetings

    total $79,162 · program services $60,985 · management and general $3,275 · fundraising $14,902

  • 21 · Payments to affiliates

    total $140,274 · management and general $140,274

  • 23 · Insurance

    total $85,676 · program services $78,109 · management and general $5,577 · fundraising $1,990

  • 24a · Other expenses: COMMISSIONS TO UNITS FO

    total $1,070,094 · program services $1,070,094

  • 24b · Other expenses: SUPPLIES

    total $364,031 · program services $314,529 · management and general $2,629 · fundraising $46,873

  • 24c · Other expenses: RECOGNITION AWARDS

    total $210,069 · program services $190,552 · management and general $394 · fundraising $19,123

  • 24d · Other expenses: EQUIPMENT MAINTENANCE A

    total $101,453 · program services $92,048 · management and general $1,107 · fundraising $8,298

  • 24e · All other expenses

    total $84,640 · program services $75,402 · management and general $3,250 · fundraising $5,988

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $706,846 · end of year $235,946

  • 2 · Savings and temporary cash investments

    beginning of year $1,021,166 · end of year $920,941

  • 3 · Pledges and grants receivable

    beginning of year $271,811 · end of year $240,284

  • 4 · Accounts receivable

    beginning of year $3,848 · end of year $32,554

  • 8 · Inventories for sale or use

    beginning of year $92,249 · end of year $259,864

  • 9 · Prepaid expenses and deferred charges

    beginning of year $225,668 · end of year $206,984

  • 15 · Other assets

    beginning of year $4,280,708 · end of year $4,925,708

  • 17 · Accounts payable and accrued expenses

    beginning of year $447,116 · end of year $98,883

  • 19 · Deferred revenue

    beginning of year $281,773 · end of year $374,751

  • 21 · Escrow or custodial account liability

    beginning of year $650,853 · end of year $451,193

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $5,000,000

  • 25 · Other liabilities

    beginning of year $4,280,708 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $454,425 · end of year $456,754

  • 28 · Net assets with donor restrictions

    beginning of year $487,421 · end of year $440,700

Mission and programs · 2022

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 BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, 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)

SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT... 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 BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, 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.

  • YOUTH CAMP AT CAMP SITES HELD BY THE GILLWELL FOUNDATION TRAINING BOYS, GIRLS, AND YOUNG MEN AND WOMEN IN SCOUTCRAFT. ALSO TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES.

    Expenses $1,061,651 · Grants $18,972 · Revenue $597,520

  • COMPREHENSIVE YOUTH DEVELOPMENT, CHARACTER BUILDING, CITIZENSHIP TRAINING AND MENTAL AND PHYSICAL FITNESS.

    Expenses $4,572,970 · Grants $69,334 · Revenue $2,609,230

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

Listed in Part VII

  • STEVE SELINE

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • JOHN SHORES JR

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1
  • THOMAS VON RIESEN

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • PATRICK COOPER

    LEGAL COUNSEL

    Total calculated
    $0
    Hours/week
    1
  • BRENT BLUME

    VP OF DEVELOPMENT

    Total calculated
    $0
    Hours/week
    1
  • DANIEL HUNT

    VP OF DISTRICT OPERATIONS

    Total calculated
    $0
    Hours/week
    1
  • DANIEL OWENS

    VP OF CAMPING/OUTDOOR PROG

    Total calculated
    $0
    Hours/week
    1
  • MATT ONDREJKO

    VP OF MARKETING

    Total calculated
    $0
    Hours/week
    1
  • R BRAD VON GILLERN

    PAST CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • PAUL LAFAVE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • ANDREW BLOSSOM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • HAROLD DAUB JR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • STEVEN LANNI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • MARK BARATTA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • KENDALL CURRY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • WILLIAM DANA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TRAVIS FLODINE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • W GARY GATES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • SCOTT GETZSCHMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • ROBERT DALRYMPLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • LONNIE JANECEK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • CHRISTOPHER JOHNSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • STEPHEN KATHOL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • SCOTT KEEP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • THOMAS KENT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TIM KERRIGAN CCIM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JOHN KIERNAN OD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • STEPHEN MCCOLLISTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • CHRIS MURPHY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • DUNCAN MURPHY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • GAYLORD MUSSMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • G MIKE KUHN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • ROBERT RAMAEKERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • PETE RICKETTS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • PHIL RUHLMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • W DAVID SCOTT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JC VAN GINKEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TIMOTHY WILSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • MARK WYNEGAR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TODD CLARKE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • ANDREA FREDRICKSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • DANIEL BOYD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • RICH BERAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • NATE DODGE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • RUSHI PATEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • PHIL ROSSBACH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • CHRIS MEHAFFEY

    SCOUT EXECUTIVE/CEO

    Total calculated
    $269,321
    From this org
    $218,026
    From related orgs
    $0
    Other
    $51,295
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $218,026
    Bonus
    $0
    Other
    $0
    Deferred
    $33,291
    Nontaxable benefits
    $18,005
    Filer's total
    $269,322

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 · Form 990 of other organizations
  • 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

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • JAMES E WEST FOUNDATION

    501(C)(3) · MANAGE AN ENDOWMENT TO BENEFIT AND SUPPORT THE MID-AMERICA COUNCIL · NE · controlled entity

    Directly controlled by BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL

  • GILLWELL FOUNDATION

    501(C)(3) · MANAGE REAL AND PERSONAL PROPERTY AND SUPPORT THE MID-AMERICAL COUNCIL · NE · controlled entity

    Directly controlled by BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL

Provenance

Return type
form_990
Tax year
2022
Filed
10 November 2023
IRS schema version
2022v5.0
Source object
202323199349303597

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.