Form 990 for tax year 2022
Filed by BOY SCOUTS OF AMERICA.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2022 , filed 27 September 2023. 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
- $1,989,130 changed to $821,676
- Management and general expenses
- $1,251,995 changed to $62,349
- Fundraising expenses
- $59,928 changed to $82,120
Totals
- Total revenue
- $494,546
- Total expenses
- $1,989,130
- Contributions and grants received
- $512,034
- Grants paid
- $0
- Program service revenue
- $96,991
- Investment income
- -$381,379
- Other revenue
- $266,900
- Total assets, end of year
- $4,074,678
- Total liabilities, end of year
- $66,462
- Net assets or fund balances, end of year
- $4,008,216
- Program services expenses (Part IX)
- $677,207
- Management and general expenses
- $1,251,995
- Fundraising expenses
- $59,928
- Program service expenses (Part III)
- $677,207
Program services were 34.0% 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.
-
1f · All other contributions, gifts and grants
$512,034
-
2a · Program service revenue: ACTIVITY INCOME
total $24,072 · related or exempt $24,072
-
2b · Program service revenue: CAMPING
total $72,919 · related or exempt $72,919
-
3 · Investment income
total -$381,379 · related or exempt -$381,379
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$150,599
-
8b · Fundraising events: direct expenses
$86,942
-
8c · Net income from fundraising events
total $63,657
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$45,863
-
10b · Cost of goods sold
$26,995
-
10c · Net income from sales of inventory
total $18,868 · excluded $18,868
-
11a · Other revenue: OTHER SALES
total $184,375 · related or exempt $184,375
-
11e · Other revenue, total
$184,375
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 $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $311,735 · program services $255,209 · management and general $29,594 · fundraising $26,932
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $87,111 · program services $71,571 · management and general $8,554 · fundraising $6,986
-
10 · Payroll taxes
total $23,961 · program services $19,787 · management and general $2,297 · fundraising $1,877
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $92,995 · program services $76,406 · management and general $9,131 · fundraising $7,458
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $56,541 · program services $52,733 · management and general $2,096 · fundraising $1,712
-
17 · Travel
total $23,632 · program services $19,965 · management and general $1,978 · fundraising $1,689
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $1,473 · program services $1,317 · management and general $86 · fundraising $70
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $1,189,646 · management and general $1,189,646
-
22 · Depreciation, depletion and amortization
total $62,451 · program services $60,977 · management and general $812 · fundraising $662
-
23 · Insurance
total $46,483 · program services $38,190 · management and general $4,565 · fundraising $3,728
-
24a · Other expenses: SUPPLIES
total $32,521 · program services $31,943 · management and general $241 · fundraising $337
-
24b · Other expenses: RENT & MAINTENANCE EQUIP
total $19,476 · program services $17,950 · management and general $840 · fundraising $686
-
24c · Other expenses: RECOGNITION AWARDS
total $19,028 · program services $13,708 · management and general $231 · fundraising $5,089
-
24d · Other expenses: OTHER EXPENSES
total $14,088 · program services $10,783 · management and general $1,196 · fundraising $2,109
-
24e · All other expenses
total $7,989 · program services $6,668 · management and general $728 · fundraising $593
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $187,297 · end of year $361,629
-
2 · Savings and temporary cash investments
beginning of year $634,905 · end of year $50,641
-
3 · Pledges and grants receivable
beginning of year $47,638 · end of year $107,897
-
4 · Accounts receivable
beginning of year $163,579 · end of year $26,314
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
beginning of year $25,829 · end of year $31,600
-
9 · Prepaid expenses and deferred charges
beginning of year $28,479 · end of year $24,100
-
10a · Land, buildings and equipment: cost or other basis
$4,337,994
-
10b · Land, buildings and equipment: accumulated depreciation
$2,567,450
-
10c · Land, buildings and equipment, net
beginning of year $1,820,308 · end of year $1,770,544
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
beginning of year $2,677,047 · end of year $1,570,744
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $131,209
-
17 · Accounts payable and accrued expenses
beginning of year $82,281 · end of year $66,462
-
25 · Other liabilities
beginning of year $1
-
27 · Net assets without donor restrictions
beginning of year $4,571,577 · end of year $2,795,289
-
28 · Net assets with donor restrictions
beginning of year $931,223 · end of year $1,212,927
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 REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSLEVES AND OTHERS, TRAINING THAM 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.
-
TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS FROM FIRST TO FIFTH-GRADE OR 7 TO 11 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN & WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. OVER 34,000 SERVED THROUGH 256 CUB SCOUT PACKS, 230 BOY SCOUT TROOPS, AND 92 VENTURING CREWS.
Expenses $677,207
As filed on the 2022 return.
Listed in Part VII
-
Mike CorreroMIKE CORRERO
VP PROGRAM
- Total calculated
- $0
- Hours/week
- 0.5
-
Paul HutchesonPAUL HUTCHESON
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Dennis BurkeDENNIS BURKE
COMMISSIONER
- Total calculated
- $0
- Hours/week
- 0.5
-
Mike HislopMIKE HISLOP
VP PROPERTIES
- Total calculated
- $0
- Hours/week
- 0.5
-
Malcolm MaddoxMALCOLM MADDOX
VP GOVERNANCE
- Total calculated
- $0
- Hours/week
- 0.5
-
Chip TurnerCHIP TURNER
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
David McMillinDAVID MCMILLIN
Director
- Total calculated
- $0
- Hours/week
- 0
-
Kristi DavisKRISTI DAVIS
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Ralph ArmstrongRALPH ARMSTRONG
VP ENDOWMENT
- Total calculated
- $0
- Hours/week
- 0.25
-
Bill CheekBILL CHEEK
VP AT LARGE
- Total calculated
- $0
- Hours/week
- 0.5
-
Christian CreedCHRISTIAN CREED
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Kay WilsonKAY WILSON
Director
- Total calculated
- $0
- Hours/week
- 0
-
Raymond ArmstrongRAYMOND ARMSTRONG
Director
- Total calculated
- $0
- Hours/week
- 0
-
Wendy AlexanderWENDY ALEXANDER
President
- Total calculated
- $0
- Hours/week
- 2
-
Gabriella ArmstrongGABRIELLA ARMSTRONG
Director
- Total calculated
- $0
- Hours/week
- 0
-
Terry BarnhillTERRY BARNHILL
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Chet BradleyCHET BRADLEY
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Rob GarnerROB GARNER
LEGAL COUNSEL
- Total calculated
- $0
- Hours/week
- 0.5
-
Gary DewittGARY DEWITT
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Toni BaconTONI BACON
VP DEVELOPMENT
- Total calculated
- $0
- Hours/week
- 0.25
-
Christine BerryCHRISTINE BERRY
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Eugene MontgomeryEUGENE MONTGOMERY
Director
- Total calculated
- $0
- Hours/week
- 0
-
Robert EwingROBERT EWING
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Joe FarrJOE FARR
Director
- Total calculated
- $0
- Hours/week
- 0
-
Peyton FarrPEYTON FARR
Director
- Total calculated
- $0
- Hours/week
- 0
-
Robert GriffinROBERT GRIFFIN
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Billy JusticeBILLY JUSTICE
Director
- Total calculated
- $0
- Hours/week
- 0
-
John Luffey JrJOHN LUFFEY JR
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Hap MartinHAP MARTIN
Director
- Total calculated
- $0
- Hours/week
- 0
-
Thomas MartinTHOMAS MARTIN
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
E Orum YoungE ORUM YOUNG
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Don McGeheeDON MCGEHEE
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Vince MouserVINCE MOUSER
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Jeff MessingerJEFF MESSINGER
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Sue NicholsonSUE NICHOLSON
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Emile OestriecherEMILE OESTRIECHER
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Dani WalkerDANI WALKER
VP MEMBERSHIP
- Total calculated
- $0
- Hours/week
- 0.5
-
Jay RussellJAY RUSSELL
Director
- Total calculated
- $0
- Hours/week
- 0
-
William SparksWILLIAM SPARKS
Director
- Total calculated
- $0
- Hours/week
- 0
-
Gary StrebeckGARY STREBECK
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Troy BostickTROY BOSTICK
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Cullen PhillipsCULLEN PHILLIPS
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Bruce CowanBRUCE COWAN
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Roy HeatherlyROY HEATHERLY
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Kristopher KelleyKRISTOPHER KELLEY
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Leah SumrallLEAH SUMRALL
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Harvey HalesHARVEY HALES
Director
- Total calculated
- $0
- Hours/week
- 0
-
Francis HuffmanFRANCIS HUFFMAN
Director
- Total calculated
- $0
- Hours/week
- 0
-
Ben PetersBEN PETERS
Director
- Total calculated
- $0
- Hours/week
- 0
-
Carday MarshallCARDAY MARSHALL
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Bernard SagerBERNARD SAGER
Director
- Total calculated
- $0
- Hours/week
- 0
-
John SchweenJOHN SCHWEEN
Director
- Total calculated
- $0
- Hours/week
- 0
-
Bob WebberBOB WEBBER
Director
- Total calculated
- $0
- Hours/week
- 0
-
Leon WhittakerLEON WHITTAKER
Director
- Total calculated
- $0
- Hours/week
- 0
-
Sharon MarchmanSHARON MARCHMAN
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Tracy HouckTRACY HOUCK
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Heber TuftHEBER TUFT
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Brent VidrineBRENT VIDRINE
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Jerry AlexanderJERRY ALEXANDER
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jay CunninghamJAY CUNNINGHAM
Director
- Total calculated
- $0
- Hours/week
- 0
-
Larkin SimpsonLARKIN SIMPSON
Director
- Total calculated
- $0
- Hours/week
- 0.25
-
Troy WestTROY WEST
Director
- Total calculated
- $0
- Hours/week
- 0.25
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
- 2022
- Filed
- 14 June 2023
- IRS schema version
- 2022v5.0
- Source object
- 202321659349300967
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