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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$569,530
Total expenses
$787,881
Contributions and grants received
$195,538
Grants paid
$9,315
Program service revenue
$49,650
Investment income
$17,525
Other revenue
$306,817
Total assets, end of year
$1,321,089
Total liabilities, end of year
$87,915
Net assets or fund balances, end of year
$1,233,174
Program services expenses (Part IX)
$713,547
Management and general expenses
$30,863
Fundraising expenses
$43,471
Program service expenses (Part III)
$713,547

Program services were 90.6% 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

    $433

  • 1c · Fundraising events

    $61,937

  • 1f · All other contributions, gifts and grants

    $133,168

  • 1g · Noncash contributions included above

    $2,000

  • 2a · Program service revenue: CAMPING REVENUE

    total $48,084 · related or exempt $48,084

  • 2b · Program service revenue: ACTIVITY REVENUE

    total $1,566 · related or exempt $1,566

  • 3 · Investment income

    total $15,887 · excluded $15,887

  • 5 · Royalties

    total $7,509 · excluded $7,509

  • 6a · Gross rents

    real property $266,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $266,000

  • 6d · Net rental income or loss

    total $266,000 · excluded $266,000

  • 7a · Gross sales of assets other than inventory

    securities $237,000

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

    securities $235,362

  • 7c · Gain or loss

    securities $1,638

  • 7d · Net gain or loss

    total $1,638 · excluded $1,638

  • 8a · Fundraising events: gross income

    $8,990

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

    $61,937

  • 8b · Fundraising events: direct expenses

    $23,160

  • 8c · Net income from fundraising events

    total -$14,170 · excluded -$14,170

  • 10a · Gross sales of inventory

    $100,132

  • 10b · Cost of goods sold

    $85,310

  • 10c · Net income from sales of inventory

    total $14,822 · related or exempt $14,822

  • 11a · Other revenue: COUNCIL PARTICIPANT FE

    total $14,188 · related or exempt $14,188

  • 11d · All other revenue

    total $18,468 · excluded $18,468

  • 11e · Other revenue, total

    $32,656

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $9,315 · program services $9,315

  • 5 · Compensation of officers, directors and key employees

    total $159,390 · program services $143,672 · management and general $6,262 · fundraising $9,456

  • 7 · Other salaries and wages

    total $101,968 · program services $91,916 · management and general $4,009 · fundraising $6,043

  • 8 · Pension plan contributions

    total $11,830 · program services $10,663 · management and general $465 · fundraising $702

  • 9 · Other employee benefits

    total $3,969 · program services $3,578 · management and general $156 · fundraising $235

  • 10 · Payroll taxes

    total $16,892 · program services $15,227 · management and general $664 · fundraising $1,001

  • 11c · Fees: accounting

    total $66,453 · program services $59,901 · management and general $2,612 · fundraising $3,940

  • 11f · Fees: investment management

    total $3,102 · management and general $3,102

  • 11g · Fees: other

    total $66,026 · program services $59,959 · management and general $2,418 · fundraising $3,649

  • 12 · Advertising and promotion

    total $845 · program services $762 · management and general $33 · fundraising $50

  • 13 · Office expenses

    total $8,702 · program services $8,046 · management and general $261 · fundraising $395

  • 14 · Information technology

    total $27 · program services $24 · management and general $1 · fundraising $2

  • 16 · Occupancy

    total $106,571 · program services $96,064 · management and general $4,188 · fundraising $6,319

  • 17 · Travel

    total $47,651 · program services $43,778 · management and general $1,543 · fundraising $2,330

  • 19 · Conferences, conventions and meetings

    total $4,993 · program services $4,500 · management and general $196 · fundraising $297

  • 20 · Interest

    total $1,602 · program services $1,444 · management and general $63 · fundraising $95

  • 21 · Payments to affiliates

    total $18,761 · program services $18,761

  • 22 · Depreciation, depletion and amortization

    total $56,774 · program services $55,733 · management and general $414 · fundraising $627

  • 23 · Insurance

    total $14,489 · program services $13,129 · management and general $542 · fundraising $818

  • 24a · Other expenses: SUPPLIES

    total $67,351 · program services $59,413 · management and general $3,164 · fundraising $4,774

  • 24b · Other expenses: RECOGNITION AND AWARDS

    total $9,491 · program services $7,360 · management and general $320 · fundraising $1,811

  • 24c · Other expenses: EQUIPMENT & MAINTENANCE

    total $1,236 · program services $1,114 · management and general $49 · fundraising $73

  • 24e · All other expenses

    total $10,443 · program services $9,188 · management and general $401 · fundraising $854

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $65,827 · end of year $66,466

  • 2 · Savings and temporary cash investments

    beginning of year $106,387 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $69,459 · end of year $50,251

  • 4 · Accounts receivable

    beginning of year $2,386 · end of year $380

  • 8 · Inventories for sale or use

    beginning of year $42,668 · end of year $37,836

  • 9 · Prepaid expenses and deferred charges

    beginning of year $10,726 · end of year $7,289

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

    $2,227,811

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

    $1,526,337

  • 10c · Land, buildings and equipment, net

    beginning of year $626,784 · end of year $701,474

  • 12 · Investments: other securities

    beginning of year $492,425 · end of year $457,393

  • 17 · Accounts payable and accrued expenses

    beginning of year $26,158 · end of year $38,208

  • 19 · Deferred revenue

    beginning of year $288

  • 21 · Escrow or custodial account liability

    beginning of year $25,726 · end of year $18,733

  • 23 · Secured mortgages and notes payable

    beginning of year $41,083 · end of year $30,974

  • 27 · Net assets without donor restrictions

    beginning of year $642,592 · end of year $580,392

  • 28 · Net assets with donor restrictions

    beginning of year $680,815 · end of year $652,782

Mission and programs · 2024

Mission

THE PURPOSE OF THE SCOUTING AMERICA IS TO PROVIDE A PROGRAM FOR BOYS AND GIRLS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PHYSICAL AND MENTAL FITNESS. SCOUTING IS DESIGNED TO MAKE A DIFFERENCE IN THE LIVES OF BOYS AGED 7 THROUGH 20.

Activities or mission (Part I)

INSTILLING VALUES OF SCOUT OATH & LAW TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES.

  • THE COUNCIL'S PROGRAMS INCLUDE: -POPCORN SALES - A 6 WEEK CAMPAIGN TO SELL POPCORN TO THE COMMUNITY AS A FUNDRAISER TO FUND "AN IDEAL YEAR OF SCOUTING." PROCEEDS SUPPORT NOT ONLY THE COUNCIL PROGRAM, BUT ALSO UNIT PROGRAM. -WINTER CAMP - A 5 DAY RESIDENT CAMP FOR BOY SCOUTS TO EARN MERIT BADGES HELD BETWEEN CHRISTMAS AND NEW YEARS EACH YEAR. -COUNCIL CAMPOREE - 7 TROOPS WITH 200 YOUTH AND ADULTS PARTICIPATED IN A WEEKEND OF SCOUT SKILLS ARE CAMP FAWCETT. -FALL & SPRING CUB CAMP - A WEEKEND CUB SCOUT CAMP HELD IN OCTOBER FOR CUB SCOUTS AND THEIR FAMILIES TO PARTICIPATE IN FUN ACTIVITIES AND GAMES.

    Expenses $713,547 · Grants $9,315 · Revenue $78,660

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Devin Koehler

    SECRETARY & SCOUT EXECUTIVE

    Total calculated
    $159,390
    From this org
    $135,053
    From related orgs
    $0
    Other
    $24,337
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,576
    Bonus
    $0
    Other
    $477
    Deferred
    $12,950
    Nontaxable benefits
    $11,387
    Filer's total
    $159,390
  • Harold Sharp

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Carl Frentz

    COUNCIL COMMISSIONER

    Total calculated
    $0
    Hours/week
    1
  • Mike Terrill

    VP OF MISSION IMPACT

    Total calculated
    $0
    Hours/week
    1
  • James Huffman

    VP OF PROPERTIES

    Total calculated
    $0
    Hours/week
    1
  • Tracey Duke

    VP OF DEVELOPMENT

    Total calculated
    $0
    Hours/week
    1
  • Don Dunbar

    VP OF PROGRAM

    Total calculated
    $0
    Hours/week
    1
  • Ken Grimm

    VP OF MARKETING

    Total calculated
    $0
    Hours/week
    1
  • Doug Terrell

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Jay Cash

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mike Hernandez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Donnie Lunsford

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lisa Mahler

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jason Skelton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Sherley Spears

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mary Willey

    BOARD MEMBER

    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

  • 3 · Approval by the board or compensation committee

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
2024
Filed
13 August 2025
IRS schema version
2024v5.2
Source object
202542259349302404

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