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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$4,197,675
Total expenses
$3,929,086
Contributions and grants received
$2,199,693
Grants paid
$21,104
Program service revenue
$387,310
Investment income
$1,030,993
Other revenue
$579,679
Total assets, end of year
$26,454,699
Total liabilities, end of year
$417,963
Net assets or fund balances, end of year
$26,036,736
Program services expenses (Part IX)
$3,432,548
Management and general expenses
$209,970
Fundraising expenses
$286,568
Program service expenses (Part III)
$3,432,548

Program services were 87.4% 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

    $15,109

  • 1c · Fundraising events

    $486,379

  • 1f · All other contributions, gifts and grants

    $1,698,205

  • 2a · Program service revenue: ACTIVITY REVENUE

    total $311,488 · related or exempt $311,488

  • 2b · Program service revenue: CAMPING REVENUE

    total $75,822 · related or exempt $75,822

  • 3 · Investment income

    total $438,379 · excluded $438,379

  • 6a · Gross rents

    real property $51,702

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $51,702

  • 6d · Net rental income or loss

    total $51,702 · excluded $51,702

  • 7a · Gross sales of assets other than inventory

    securities $573,214 · other assets $19,400

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $573,214 · other assets $19,400

  • 7d · Net gain or loss

    total $592,614 · excluded $592,614

  • 8a · Fundraising events: gross income

    $45,160

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

    $486,379

  • 8b · Fundraising events: direct expenses

    $139,952

  • 8c · Net income from fundraising events

    total -$94,792 · excluded -$94,792

  • 10a · Gross sales of inventory

    $1,392,860

  • 10b · Cost of goods sold

    $995,494

  • 10c · Net income from sales of inventory

    total $397,366 · related or exempt $397,366

  • 11a · Other revenue: COUNCIL SERVICES

    total $201,348 · related or exempt $201,348

  • 11d · All other revenue

    total $24,055 · excluded $24,055

  • 11e · Other revenue, total

    $225,403

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $21,104 · program services $21,104

  • 5 · Compensation of officers, directors and key employees

    total $345,349 · program services $237,243 · management and general $67,937 · fundraising $40,169

  • 7 · Other salaries and wages

    total $1,167,525 · program services $1,167,525

  • 8 · Pension plan contributions

    total $154,375 · program services $144,037 · management and general $8,705 · fundraising $1,633

  • 9 · Other employee benefits

    total $118,061 · program services $118,061

  • 10 · Payroll taxes

    total $109,318 · program services $102,939 · management and general $4,128 · fundraising $2,251

  • 11c · Fees: accounting

    total $119,650 · program services $99,310 · management and general $13,162 · fundraising $7,178

  • 11e · Fees: professional fundraising services

    total $43,568 · fundraising $43,568

  • 11f · Fees: investment management

    total $49,212 · management and general $49,212

  • 11g · Fees: other

    total $67,850 · program services $65,163 · management and general $1,748 · fundraising $939

  • 12 · Advertising and promotion

    total $5,258 · program services $5,215 · management and general $28 · fundraising $15

  • 13 · Office expenses

    total $73,487 · program services $53,277 · management and general $8,582 · fundraising $11,628

  • 14 · Information technology

    total $4,715 · program services $3,913 · management and general $519 · fundraising $283

  • 16 · Occupancy

    total $209,910 · program services $195,676 · management and general $7,736 · fundraising $6,498

  • 17 · Travel

    total $47,659 · program services $44,429 · management and general $2,122 · fundraising $1,108

  • 19 · Conferences, conventions and meetings

    total $26,122 · program services $20,197 · management and general $5,360 · fundraising $565

  • 20 · Interest

    total $244 · program services $203 · management and general $27 · fundraising $14

  • 21 · Payments to affiliates

    total $96,098 · program services $96,098

  • 22 · Depreciation, depletion and amortization

    total $533,288 · program services $521,590 · management and general $7,569 · fundraising $4,129

  • 23 · Insurance

    total $212,783 · program services $198,119 · management and general $11,143 · fundraising $3,521

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $142,350 · program services $137,081 · management and general $1,057 · fundraising $4,212

  • 24b · Other expenses: RECOGNITION AWARDS

    total $61,714 · program services $55,200 · management and general $970 · fundraising $5,544

  • 24c · Other expenses: RENT & MAINTENANCE OF E

    total $58,523 · program services $53,117 · management and general $3,469 · fundraising $1,937

  • 24e · All other expenses

    total $260,923 · program services $93,051 · management and general $16,496 · fundraising $151,376

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $546,999 · end of year $613,673

  • 2 · Savings and temporary cash investments

    beginning of year $190,334 · end of year $306,782

  • 3 · Pledges and grants receivable

    beginning of year $141,738 · end of year $293,079

  • 4 · Accounts receivable

    beginning of year $20,224 · end of year $36,048

  • 8 · Inventories for sale or use

    beginning of year $22,200 · end of year $20,233

  • 9 · Prepaid expenses and deferred charges

    beginning of year $42,707 · end of year $66,877

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

    $18,966,599

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

    $9,633,735

  • 10c · Land, buildings and equipment, net

    beginning of year $9,693,897 · end of year $9,332,864

  • 11 · Investments: publicly traded securities

    beginning of year $8,690,980 · end of year $9,366,130

  • 15 · Other assets

    beginning of year $5,967,538 · end of year $6,419,013

  • 17 · Accounts payable and accrued expenses

    beginning of year $105,414 · end of year $94,816

  • 19 · Deferred revenue

    beginning of year $122,222 · end of year $162,536

  • 21 · Escrow or custodial account liability

    beginning of year $120,338 · end of year $143,019

  • 23 · Secured mortgages and notes payable

    beginning of year $18,531 · end of year $0

  • 25 · Other liabilities

    beginning of year $29,084 · end of year $17,592

  • 27 · Net assets without donor restrictions

    beginning of year $12,122,177 · end of year $12,372,265

  • 28 · Net assets with donor restrictions

    beginning of year $12,798,851 · end of year $13,664,471

Mission and programs · 2025

Mission

THE MISSION OF SCOUTING 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 SCOUT LAW.

Activities or mission (Part I)

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

  • SCOUTING AMERICA (BSA) IS ONE OF THE NATION'S LARGEST AND MOST PROMINENT VALUES-BASED YOUTH DEVELOPMENT ORGANIZATIONS. THE BSA PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. FOR OVER A CENTURY, SCOUTING AMERICA HAS HELPED BUILD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. SCOUTING AMERICA BELIEVES - AND, THROUGH OVER A CENTURY OF EXPERIENCE, KNOWS - THAT HELPING YOUTH IS A KEY TO BUILDING A MORE CONSCIENTIOUS, RESPONSIBLE, AND PRODUCTIVE SOCIETY. SCOUTING AMERICA AND LEARNING FOR LIFE CARRIES OUT THEIR MISSION THROUGH THE FOLLOWING PROGRAMS:CUB SCOUTING IS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. THOSE WHO ARE OLDER THAN 10, OR WHO HAVE COMPLETED THE FIFTH GRADE, CAN NO LONGER JOIN CUB SCOUTING, BUT THEY MAY BE ELIGIBLE TO JOIN THE SCOUTS BSA. CUB SCOUTING IS A FAMILY ORIENTED PROGRAM DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF YOUNGER BOYS AND GIRLS.SCOUTS BSA IS FOR BOYS AND GIRLS 11 TO 17 YEARS OF AGE. BOYS AND GIRLS ALSO MAY BECOME SCOUTS IF THEY HAVE EARNED THE CUB SCOUTING ARROW OF LIGHT AWARD AND ARE AT LEAST 10 YEARS OLD OR HAVE COMPLETED THE FIFTH GRADES AND ARE AT LEAST 10 YEARS OLD. SCOUTS BSA IS DESIGNED TO ACHIEVE THE AIMS OF SCOUTING THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER.VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING PROVIDES POSITIVE EXPERIENCES THROUGH EXCITING AND MEANINGFUL YOUTH-RUN ACTIVITIES THAT HELP MEMBERS PURSUE THEIR SPECIAL INTERESTS, GROW BY TEACHING OTHERS, AND DEVELOP LEADERSHIP SKILLS.LEARNING FOR LIFE OFFERS SEVEN PROGRAMS, K-12, DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE SEVEN PROGRAMS FOCUS ON CHARACTER EDUCATION AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL.

    Expenses $3,432,548 · Grants $21,104 · Revenue $986,024

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MICHAEL DE LOS SANTOS

    SCOUT EXECUTIVE/SECRETARY (THRU MAR)

    Total calculated
    $122,021
    From this org
    $95,603
    From related orgs
    $0
    Other
    $26,418
    Hours/week
    40

  • RYAN HARRIS

    SCOUT EXECUTIVE

    Total calculated
    $85,219
    From this org
    $69,706
    From related orgs
    $0
    Other
    $15,513
    Hours/week
    40

  • JIM MONTGOMERY

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • RAUL RIOS

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • MIKE MCGINNIS

    SR. VP OF TOTAL FINANCIAL DEV.

    Total calculated
    $0
    Hours/week
    1

  • JIM SEALS

    SR. VP OF FINANCE/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • SCOTT SYAMKEN

    SR. VP OF PROPERTIES

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW SWINYARD

    SR. VP OF OUTDOOR ADVENTURES

    Total calculated
    $0
    Hours/week
    1

  • ALAN COMPTON

    SR. VP OF TRAINING

    Total calculated
    $0
    Hours/week
    1

  • PATRICK WALTHER

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1

  • JAMES SCOTT JONES

    SR. VP OF MEMBERSHIP AND GROWTH

    Total calculated
    $0
    Hours/week
    1

  • AMY BURDICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • AMAURY DE BARROS CONTI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LUIS DE LA GARZA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TED DUNNAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR THOMAS EVANS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATRICK FLINN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HEATHER HARRISON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LANCE HIRSCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TIMO HIXON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SARAH HOWARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM JEFFERY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL KIOLBASSA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GARY KOEGEBOEHN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • NATHAN KOKEMOR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SHAN LARGOZA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JANIE LOPEZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOEL LUPER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM LYNCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK MAYS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KIRK MCCLELLAND

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BRETT MORGAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JASON SCHROEDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEVE SKINNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRISTOPHER SMITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHARLES NILS SMITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CARLETON SPEARS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM SYRING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRIS TALLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DR JOHN THOMAS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SEAN MAGNUSON

    CFO/CHIEF DEVELOPMENT OFFICER

    Total calculated
    $138,109
    From this org
    $99,798
    From related orgs
    $0
    Other
    $38,311
    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
4 August 2026
IRS schema version
2025v4.2
Source object
202632229349301678

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