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← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$2,091,991
Total expenses
$2,126,040
Contributions and grants received
$553,143
Grants paid
$0
Program service revenue
$1,465,776
Investment income
$30,497
Other revenue
$42,575
Total assets, end of year
$6,896,002
Total liabilities, end of year
$1,848,404
Net assets or fund balances, end of year
$5,047,598
Program services expenses (Part IX)
$1,796,947
Management and general expenses
$226,014
Fundraising expenses
$104,078
Program service expenses (Part III)
not reported

Program services were 84.5% 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.

  • 1f · All other contributions, gifts and grants

    $553,143

  • 2a · Program service revenue: Camping

    total $644,049 · related or exempt $644,049

  • 2b · Program service revenue: Activity Fees

    total $62,481 · related or exempt $62,481

  • 2c · Program service revenue: Character Education Program

    total $759,246

  • 3 · Investment income

    total $30,497 · excluded $30,497

  • 7d · Net gain or loss

    related or exempt $219,264

  • 10a · Gross sales of inventory

    $282,802

  • 10b · Cost of goods sold

    $240,227

  • 10c · Net income from sales of inventory

    total $42,575

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 $145,330 · program services $145,330

  • 5 · Compensation of officers, directors and key employees

    total $182,676 · program services $164,408 · management and general $12,787 · fundraising $5,480

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $673,868 · program services $606,481 · management and general $47,171 · fundraising $20,216

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $69,463 · program services $64,601 · management and general $2,431 · fundraising $2,431

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $439 · program services $395 · management and general $31 · fundraising $13

  • 11c · Fees: accounting

    total $62,136 · program services $55,922 · management and general $4,350 · fundraising $1,864

  • 11d · Fees: lobbying

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $29,141 · program services $26,227 · management and general $2,040 · fundraising $874

  • 12 · Advertising and promotion

    total $8,964 · program services $7,978 · management and general $269 · fundraising $717

  • 13 · Office expenses

    total $22,802 · program services $18,260 · management and general $2,730 · fundraising $1,812

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $168,980 · program services $73,884 · management and general $54,205 · fundraising $40,891

  • 17 · Travel

    total $110,739 · program services $107,888 · management and general $1,311 · fundraising $1,540

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $98,807 · program services $95,843 · management and general $988 · fundraising $1,976

  • 24a · Other expenses: Supplies

    total $202,227 · program services $201,027 · management and general $600 · fundraising $600

  • 24b · Other expenses: Equipment Rental

    total $66,633 · program services $36,503 · management and general $21,694 · fundraising $8,436

  • 24c · Other expenses: Recognition Awards

    total $26,741 · program services $25,672 · management and general $267 · fundraising $802

  • 24d · Other expenses: Bank Service Charges

    total $2,929 · program services $3,636 · management and general $205 · fundraising $88

  • 24e · All other expenses

    total $254,165 · program services $162,892 · management and general $74,935 · fundraising $16,338

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $39,069 · end of year $269,026

  • 3 · Pledges and grants receivable

    beginning of year $955,499 · end of year $889,368

  • 4 · Accounts receivable

    beginning of year $4,904 · end of year $4,920

  • 8 · Inventories for sale or use

    beginning of year $35,743 · end of year $50,283

  • 9 · Prepaid expenses and deferred charges

    beginning of year $52,183 · end of year $55,505

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

    $7,122,968

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

    $3,112,583

  • 10c · Land, buildings and equipment, net

    beginning of year $4,352,250 · end of year $4,010,385

  • 12 · Investments: other securities

    beginning of year $1,661,902 · end of year $1,533,935

  • 15 · Other assets

    beginning of year $133,738 · end of year $82,580

  • 17 · Accounts payable and accrued expenses

    beginning of year $111,616 · end of year $120,513

  • 19 · Deferred revenue

    beginning of year $71,638 · end of year $33,306

  • 23 · Secured mortgages and notes payable

    beginning of year $1,896,095 · end of year $1,638,922

  • 25 · Other liabilities

    beginning of year $198,839 · end of year $55,663

  • 27 · Net assets without donor restrictions

    beginning of year -$2,181,575 · end of year -$2,383,932

  • 28 · Net assets with donor restrictions

    beginning of year $7,138,675 · end of year $7,431,530

Mission and programs · 2024

Mission

The mission of the Boy Scouts of 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 Law.

  • The sequpyah Council supports the scouting program in 15 and 1/2 counties in Northeast Tennessee and Southwest Virginia by providing a character education program experience in an outdoor environment. The Council served more than 4,000 youth and 2,400 adults through participation in Cub Scouts, Scouts BSA, venturing and career emphasis exploring programs throughout our service region.

As filed on the 2024 return.

Listed in Part VII

  • Terry Cunningham

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Anna Booher

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Jay Brombach

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Paul Ketchum

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Matthew Wimberly

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Eddie Eldridge

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • James Green

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Joe Harvey

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Robert Ingram

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • James Kegley

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Dan Mahoney

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Sean Mahoney

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Jeannie Miller

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Mary Ellen Miller

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Gerald Morie

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Kevin Morrison

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Terry Muse

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Jerry Oliver

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Peter Raber

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Bob Showalter

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Jerry Stinson

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Beth Stockner

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Corey Vicars

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Greg Wilgocki

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Brenda Good

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Rick Guthrie

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Dan Schumaier

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Parker Smith

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • John Tickle

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Richard Torbett

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Joey Vance

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Rodney Watson

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Robert McGough

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Darrell Fowler

    Executive Commitee

    Total calculated
    $0
    Hours/week
    1
  • Greg Leitch

    Scout Executive

    Total calculated
    $0
    Hours/week
    40
  • Peter Miller

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Rob Simis

    Executive Board

    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.

Schedule J

Answered yes

  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 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
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202543189349313314

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