Skip to content
Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2025

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,453,774
Total expenses
$932,135
Contributions and grants received
$428,521
Grants paid
$0
Program service revenue
$68,195
Investment income
$721,660
Other revenue
$235,398
Total assets, end of year
$10,121,147
Total liabilities, end of year
$114,328
Net assets or fund balances, end of year
$10,006,819
Program services expenses (Part IX)
$773,759
Management and general expenses
$122,249
Fundraising expenses
$36,127
Program service expenses (Part III)
$773,759

Program services were 83.0% 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

    $13,898

  • 1b · Membership dues

    $159,619

  • 1f · All other contributions, gifts and grants

    $255,004

  • 2a · Program service revenue: Camping

    total $53,127 · related or exempt $53,127

  • 2b · Program service revenue: Activities

    total $15,068 · related or exempt $15,068

  • 3 · Investment income

    total $157,652 · excluded $157,652

  • 5 · Royalties

    total $655 · excluded $655

  • 7a · Gross sales of assets other than inventory

    securities $2,146,834 · other assets $685

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

    securities $1,582,882 · other assets $629

  • 7c · Gain or loss

    securities $563,952 · other assets $56

  • 7d · Net gain or loss

    total $564,008 · excluded $564,008

  • 8a · Fundraising events: gross income

    $51,738

  • 8b · Fundraising events: direct expenses

    $9,835

  • 8c · Net income from fundraising events

    total $41,903 · excluded $41,903

  • 10a · Gross sales of inventory

    $208,353

  • 10b · Cost of goods sold

    $163,336

  • 10c · Net income from sales of inventory

    total $45,017 · related or exempt $45,017

  • 11a · Other revenue: COUNCIL SERVICES INCOME

    total $91,756 · related or exempt $91,756

  • 11b · Other revenue: PARTICIPANT INSURANCE COV

    total $34,044 · related or exempt $34,044

  • 11c · Other revenue: FAIR SHARE PROGRAM

    total $20,408 · related or exempt $20,408

  • 11d · All other revenue

    total $1,615 · related or exempt $1,615

  • 11e · Other revenue, total

    $147,823

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $136,174 · program services $113,024 · management and general $17,703 · fundraising $5,447

  • 7 · Other salaries and wages

    total $216,295 · program services $194,496 · management and general $16,670 · fundraising $5,129

  • 8 · Pension plan contributions

    total $37,504 · program services $31,128 · management and general $4,876 · fundraising $1,500

  • 9 · Other employee benefits

    total $40,667 · program services $35,947 · management and general $3,609 · fundraising $1,111

  • 10 · Payroll taxes

    total $38,991 · program services $33,431 · management and general $4,252 · fundraising $1,308

  • 11a · Fees: management

    total $9,338 · program services $1,315 · management and general $18 · fundraising $8,005

  • 11b · Fees: legal

    total $755 · program services $626 · management and general $98 · fundraising $31

  • 11c · Fees: accounting

    total $57,481 · program services $6,408 · management and general $50,763 · fundraising $310

  • 11g · Fees: other

    total $6,750 · program services $5,603 · management and general $877 · fundraising $270

  • 12 · Advertising and promotion

    total $11,550 · program services $9,592 · management and general $1,497 · fundraising $461

  • 13 · Office expenses

    total $67,733 · program services $54,559 · management and general $5,622 · fundraising $7,552

  • 14 · Information technology

    total $10,552 · program services $8,769 · management and general $1,365 · fundraising $418

  • 16 · Occupancy

    total $100,575 · program services $97,440 · management and general $2,397 · fundraising $738

  • 17 · Travel

    total $19,793 · program services $17,308 · management and general $1,900 · fundraising $585

  • 19 · Conferences, conventions and meetings

    total $8,973 · program services $7,796 · management and general $900 · fundraising $277

  • 21 · Payments to affiliates

    total $24,848 · program services $20,624 · management and general $3,230 · fundraising $994

  • 22 · Depreciation, depletion and amortization

    total $102,990 · program services $100,195 · management and general $2,137 · fundraising $658

  • 23 · Insurance

    total $30,154 · program services $25,385 · management and general $3,647 · fundraising $1,122

  • 24a · Other expenses: AWARDS

    total $8,603 · program services $8,113 · management and general $375 · fundraising $115

  • 24b · Other expenses: ASSISTANCE TO INDIVIDUALS

    total $2,409 · program services $2,000 · management and general $313 · fundraising $96

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $450 · end of year $450

  • 2 · Savings and temporary cash investments

    beginning of year $743,889 · end of year $922,886

  • 3 · Pledges and grants receivable

    beginning of year $2,000

  • 4 · Accounts receivable

    beginning of year $11,019 · end of year $6,313

  • 8 · Inventories for sale or use

    beginning of year $34,177 · end of year $34,296

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,651 · end of year $27,284

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

    $4,018,532

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

    $2,568,621

  • 10c · Land, buildings and equipment, net

    beginning of year $1,524,801 · end of year $1,449,911

  • 11 · Investments: publicly traded securities

    beginning of year $6,985,455 · end of year $7,680,007

  • 15 · Other assets

    beginning of year $629

  • 17 · Accounts payable and accrued expenses

    beginning of year $31,191 · end of year $40,741

  • 19 · Deferred revenue

    beginning of year $7,304 · end of year $31,008

  • 21 · Escrow or custodial account liability

    beginning of year $30,833 · end of year $42,579

  • 27 · Net assets without donor restrictions

    beginning of year $6,828,164 · end of year $7,553,307

  • 28 · Net assets with donor restrictions

    beginning of year $2,409,579 · end of year $2,453,512

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2025

Mission

THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTALLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.

  • CAMPING ACTIVITIES PROVIDE YOUNG MEN WITH GUIDANCE IN QUALITIES SUCH AS LEADERSHIP SELF-RELIANCE SURVIVAL AND SELF-ESTEEM.

    Expenses $745,112 · Revenue $53,127

  • VARIOUS ACTIVITIES FOR SCOUTS THAT PROVIDE YOUNG MEN WITH GUIDANCE IN QUALITIES SUCH AS LEADERSHIP SELF-RELIANCE SURVIVAL AND SELF-ESTEEM.

    Expenses $28,647 · Revenue $15,068

As filed on the 2025 return.

Listed in Part VII

  • Raymond Tennent

    EXECUTIVE DIRECTOR

    Total calculated
    $160,755
    From this org
    $136,174
    From related orgs
    $0
    Other
    $24,581
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,674
    Bonus
    $11,500
    Other
    $9,920
    Deferred
    $14,661
    Nontaxable benefits
    not reported
    Filer's total
    $160,755
  • Robert Bowell

    VP OF FINANCE

    Total calculated
    $0
    Hours/week
    1
  • Jeff Brown

    VP OF MEMBERSHIP

    Total calculated
    $0
    Hours/week
    1
  • Robert Bruce

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Rocco Favorite

    VP OF ADMIN

    Total calculated
    $0
    Hours/week
    1
  • Bruce Gibson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Dennis Glasgow

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Terry Groth

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Kyle Hilfiger

    VP OF ENDOWMENT

    Total calculated
    $0
    Hours/week
    1
  • Rob Iseman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Stephen Kovach

    VP OF PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Steven Loeffler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Debbie Lynch

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Keith McCaw

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Joseph Mycka

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Joshua Nussbaum

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Dennis Rickard

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Frank Rogers

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Mark Snyder

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • David Spigelmyer

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Scott Stone

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    1
  • William Thompson

    COUNCIL PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Brian White

    TRUSTEE

    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. 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

None.

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
2025
Filed
17 August 2026
IRS schema version
2025v4.0
Source object
202632309349300838

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.