Form 990 for tax year 2023

What the amendment changed

Compared with the latest return for 2023 , filed 6 February 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) 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 expenses

$1,179,169 →changed to $1,196,066

Total assets, end of year

$2,397,831 →changed to $2,380,934

Net assets or fund balances, end of year

$1,409,651 →changed to $1,392,754

Program services expenses

$940,163 →changed to $953,512

Management and general expenses

$137,260 →changed to $139,287

Fundraising expenses

$101,746 →changed to $103,267

Program service expenses (Part III)

$940,163 →changed to $953,512

Totals

Total revenue

$1,023,999

Total expenses

$1,179,169

Contributions and grants received

$622,915

Grants paid

$23,135

Program service revenue

$275,299

Investment income

$0

Other revenue

$125,785

Total assets, end of year

$2,397,831

Total liabilities, end of year

$988,180

Net assets or fund balances, end of year

$1,409,651

Program services expenses (Part IX)

$940,163

Management and general expenses

$137,260

Fundraising expenses

$101,746

Program service expenses (Part III)

$940,163

Program services were 79.7% 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.

Mission and programs · 2023

• THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA SERVES 55 COUNTIES IN CENTRAL, SOUTHERN AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND A SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTH IN A RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS AND, AT OLDER AGE LEVELS, CAREER ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR BOYS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, BOYS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES BOYS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH USE OF THE "PATROL METHOD" YOUTH LEARN LEADERSHIP AND DECISION MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESS, SOME CIVIC CLUBS AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES AND BEQUESTS AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES.

  Expenses $940,163 · Grants $23,135 · Revenue $275,501

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

Listed in Part VII

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

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

15 November 2024

IRS schema version

2023v5.1

Source object

202423209349322592

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