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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2023

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This return was superseded by a later amendment.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 2023 , filed 19 February 2025. 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 revenue
$1,317,395 changed to $1,507,324
Total expenses
$1,404,911 changed to $1,411,145
Contributions and grants received
$725,879 changed to $915,807
Other revenue
$360,326 changed to $360,327
Total assets, end of year
$2,429,486 changed to $2,632,420
Total liabilities, end of year
$166,280 changed to $179,443
Net assets or fund balances, end of year
$2,263,206 changed to $2,452,977
Program services expenses
$1,236,519 changed to $1,242,031
Management and general expenses
$105,216 changed to $105,573
Fundraising expenses
$63,176 changed to $63,541
Program service expenses (Part III)
$1,236,519 changed to $1,242,031

Totals

Total revenue
$1,317,395
Total expenses
$1,404,911
Contributions and grants received
$725,879
Grants paid
$298,083
Program service revenue
$157,549
Investment income
$73,641
Other revenue
$360,326
Total assets, end of year
$2,429,486
Total liabilities, end of year
$166,280
Net assets or fund balances, end of year
$2,263,206
Program services expenses (Part IX)
$1,236,519
Management and general expenses
$105,216
Fundraising expenses
$63,176
Program service expenses (Part III)
$1,236,519

Program services were 88.0% 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

    $677

  • 1c · Fundraising events

    $118,029

  • 1f · All other contributions, gifts and grants

    $607,173

  • 2a · Program service revenue: ACTIVITY REVENUE

    total $111,536 · related or exempt $111,536

  • 2b · Program service revenue: CAMPING REVENUE

    total $46,013 · related or exempt $46,013

  • 3 · Investment income

    total $73,641 · excluded $73,641

  • 8a · Fundraising events: gross income

    $33,035

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

    $118,029

  • 8b · Fundraising events: direct expenses

    $57,337

  • 8c · Net income from fundraising events

    total -$24,302 · excluded -$24,302

  • 10a · Gross sales of inventory

    $567,091

  • 10b · Cost of goods sold

    $374,156

  • 10c · Net income from sales of inventory

    total $192,935 · related or exempt $192,935

  • 11a · Other revenue: COUNCIL REGISTRATION F

    total $170,162 · related or exempt $170,162

  • 11d · All other revenue

    total $21,531 · related or exempt $21,531

  • 11e · Other revenue, total

    $191,693

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $297,198 · program services $297,198

  • 2 · Grants to domestic individuals

    total $885 · program services $885

  • 5 · Compensation of officers, directors and key employees

    total $274,194 · program services $242,387 · management and general $15,629 · fundraising $16,178

  • 7 · Other salaries and wages

    total $201,565 · program services $178,183 · management and general $11,489 · fundraising $11,893

  • 8 · Pension plan contributions

    total $47,838 · program services $42,289 · management and general $2,727 · fundraising $2,822

  • 9 · Other employee benefits

    total $11,329 · program services $10,015 · management and general $646 · fundraising $668

  • 10 · Payroll taxes

    total $41,244 · program services $36,460 · management and general $2,351 · fundraising $2,433

  • 11c · Fees: accounting

    total $39,543 · management and general $39,543

  • 11g · Fees: other

    total $21,869 · program services $15,355 · management and general $3,201 · fundraising $3,313

  • 13 · Office expenses

    total $20,636 · program services $12,133 · management and general $357 · fundraising $8,146

  • 14 · Information technology

    total $13,874 · program services $12,264 · management and general $791 · fundraising $819

  • 16 · Occupancy

    total $91,269 · program services $87,972 · management and general $1,620 · fundraising $1,677

  • 17 · Travel

    total $13,505 · program services $7,192 · management and general $6,228 · fundraising $85

  • 19 · Conferences, conventions and meetings

    total $11,886 · program services $8,408 · management and general $3,010 · fundraising $468

  • 20 · Interest

    total $200 · program services $177 · management and general $11 · fundraising $12

  • 21 · Payments to affiliates

    total $29,563 · program services $29,563

  • 22 · Depreciation, depletion and amortization

    total $54,947 · program services $51,050 · management and general $1,915 · fundraising $1,982

  • 23 · Insurance

    total $46,270 · program services $34,555 · management and general $9,409 · fundraising $2,306

  • 24a · Other expenses: SUPPLIES

    total $111,596 · program services $103,493 · management and general $2,820 · fundraising $5,283

  • 24b · Other expenses: RECOGNITION AWARDS

    total $15,566 · program services $13,386 · management and general $742 · fundraising $1,438

  • 24c · Other expenses: RENT AND MAINTENANCE

    total $8,338 · program services $7,587 · management and general $369 · fundraising $382

  • 24e · All other expenses

    total $51,596 · program services $45,967 · management and general $2,358 · fundraising $3,271

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,045,435 · end of year $961,301

  • 3 · Pledges and grants receivable

    beginning of year $24,485 · end of year $30,518

  • 4 · Accounts receivable

    beginning of year $6,335 · end of year $7,786

  • 8 · Inventories for sale or use

    beginning of year $89,269 · end of year $88,018

  • 9 · Prepaid expenses and deferred charges

    beginning of year $124,547 · end of year $36,113

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

    $2,971,206

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

    $1,665,456

  • 10c · Land, buildings and equipment, net

    beginning of year $1,309,462 · end of year $1,305,750

  • 17 · Accounts payable and accrued expenses

    beginning of year $76,015 · end of year $57,812

  • 19 · Deferred revenue

    beginning of year $95,417 · end of year $59,205

  • 21 · Escrow or custodial account liability

    beginning of year $71,303 · end of year $49,263

  • 27 · Net assets without donor restrictions

    beginning of year $2,244,900 · end of year $2,153,109

  • 28 · Net assets with donor restrictions

    beginning of year $111,898 · end of year $110,097

Mission and programs · 2023

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 AND 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 THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.

  • TRADITIONAL SCOUTING CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS AVAILABLE FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADE, OR AGES 5 TO 10 YEARS OLD. 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 LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR YOUNG MEN AND NOW YOUNG WOMEN AGES 11 TO 18 YEARS OLD. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS, AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN DESIGNED TO HELP YOUNG ADULTS (AGES 13 TO 20) GROW INTO RESPONSIBLE AND CARING ADULTS THROUGH LEADERSHIP DRIVEN EDUCATIONAL AND RECREATIONAL EXPERIENCES. EXPLORING, A COEDUCATIONAL, CAREER-BASED PROGRAM FOR YOUTH AGES 13 TO 20 YEARS OLD. PROGRAMS OFFER CHARACTER AND CAREER PATH EDUCATION THROUGH ROLE MODELS AND GRADE SPECIFIC ACTION-ORIENTED LESSON PLANS. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON AMERICAN INDIAN TRADITIONS AND IS DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. IN 2023, 1573 REGISTERED YOUTH PARTICIPATED: 641 CUB SCOUTS, 791 BOY SCOUTS, 20 VENTURERS, 113 EXPLORERS AND 8 SEA SCOUTS.

    Expenses $1,236,519 · Grants $298,083 · Revenue $542,177

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bill Dundas

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jeff Zook

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Clyde Allen

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Giancarlo Hamner

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Evan Hess

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Bill Klope Jr MD

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Jeff Lawrence

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Kathy Lawrence

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Steve Shinsky

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • David Wolf

    VICE PRESIDENT (DECEASED 03/2023)

    Total calculated
    $0
    Hours/week
    1

  • Jon Young

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • David Nichols

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • William Cole

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Justin Alvarez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matthew Bowen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Don Cutler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Fitzpatrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kirk Flittie

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kayla Fountain

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Graves

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tim Gray

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bill Guy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cheryl Kistler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott McArthur

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Warren Nelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thelma Reeves

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Frank Royer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Sager

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jessice Stepp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sheriff James Fryhoff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • George Villalobos

    SCOUT EXECUTIVE/CEO

    Total calculated
    $186,837
    From this org
    $157,856
    From related orgs
    $0
    Other
    $28,981
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,918
    Bonus
    $0
    Other
    $938
    Deferred
    $5,054
    Nontaxable benefits
    $23,927
    Filer's total
    $186,837

  • Andrea McClellan

    SCOUT EXECUTIVE/CEO

    Total calculated
    $87,357
    From this org
    $82,404
    From related orgs
    $0
    Other
    $4,953
    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. 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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202413209349324836

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