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Nonprofiteer
← BOY SCOUTS OF AMERICA

Form 990 for tax year 2024

Filed by BOY SCOUTS OF AMERICA.

Totals

Total revenue
$1,775,740
Total expenses
$1,292,954
Contributions and grants received
$932,872
Grants paid
$0
Program service revenue
$561,749
Investment income
$60,260
Other revenue
$220,859
Total assets, end of year
$7,804,045
Total liabilities, end of year
$315,915
Net assets or fund balances, end of year
$7,488,130
Program services expenses (Part IX)
$1,200,361
Management and general expenses
$36,089
Fundraising expenses
$56,504
Program service expenses (Part III)
$1,200,361

Program services were 92.8% 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.

  • 1d · Related organizations

    $75,284

  • 1f · All other contributions, gifts and grants

    $857,588

  • 2a · Program service revenue: CAMPING AND ACTIVITIES

    total $561,749 · related or exempt $561,749

  • 3 · Investment income

    total $29,600 · excluded $29,600

  • 7a · Gross sales of assets other than inventory

    securities $229,324

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

    securities $198,664

  • 7c · Gain or loss

    securities $30,660

  • 7d · Net gain or loss

    total $30,660 · related or exempt $30,660

  • 8a · Fundraising events: gross income

    $170,333

  • 8b · Fundraising events: direct expenses

    $6,276

  • 8c · Net income from fundraising events

    total $164,057

  • 10a · Gross sales of inventory

    $228,613

  • 10b · Cost of goods sold

    $200,901

  • 10c · Net income from sales of inventory

    total $27,712 · related or exempt $27,712

  • 11a · Other revenue: OTHER REVENUE

    total $29,090 · related or exempt $29,090

  • 11e · Other revenue, total

    $29,090

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $528,683 · program services $496,488 · management and general $18,804 · fundraising $13,391

  • 8 · Pension plan contributions

    total $33,475 · program services $30,015 · management and general $2,021 · fundraising $1,439

  • 9 · Other employee benefits

    total $57,902 · program services $51,896 · management and general $3,507 · fundraising $2,499

  • 10 · Payroll taxes

    total $38,999 · program services $36,252 · management and general $1,605 · fundraising $1,142

  • 11b · Fees: legal

    total $161 · program services $145 · management and general $9 · fundraising $7

  • 11c · Fees: accounting

    total $47,137 · program services $42,542 · management and general $2,684 · fundraising $1,911

  • 11f · Fees: investment management

    total $7,654 · program services $7,654

  • 11g · Fees: other

    total $17,358 · program services $15,665 · management and general $989 · fundraising $704

  • 13 · Office expenses

    total $28,343 · program services $22,696 · management and general $951 · fundraising $4,696

  • 16 · Occupancy

    total $94,935 · program services $91,224 · management and general $1,201 · fundraising $2,510

  • 17 · Travel

    total $64,744 · program services $61,556 · management and general $1,862 · fundraising $1,326

  • 19 · Conferences, conventions and meetings

    total $6,117 · program services $6,074 · management and general $25 · fundraising $18

  • 20 · Interest

    total $2,060 · program services $1,827 · management and general $136 · fundraising $97

  • 22 · Depreciation, depletion and amortization

    total $21,871 · program services $21,871

  • 23 · Insurance

    total $52,882 · program services $51,286 · management and general $932 · fundraising $664

  • 24a · Other expenses: PROGRAM & OTHER SUPPLIES

    total $186,127 · program services $179,385 · management and general $79 · fundraising $6,663

  • 24b · Other expenses: MISCELLANEOUS

    total $52,340 · program services $33,081 · management and general $947 · fundraising $18,312

  • 24c · Other expenses: CHARTER & SERVICE FEES

    total $30,268 · program services $30,268

  • 24d · Other expenses: SPECIFIC ASSISTANCE-INDIV

    total $9,675 · program services $9,675

  • 24e · All other expenses

    total $12,223 · program services $10,761 · management and general $337 · fundraising $1,125

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $122,841 · end of year $107,264

  • 2 · Savings and temporary cash investments

    beginning of year $97,221 · end of year $19,408

  • 3 · Pledges and grants receivable

    beginning of year $29,076

  • 4 · Accounts receivable

    beginning of year $27,267 · end of year $18,327

  • 8 · Inventories for sale or use

    beginning of year $109,047 · end of year $96,263

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,949 · end of year $12,662

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

    $1,202,888

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

    $794,505

  • 10c · Land, buildings and equipment, net

    beginning of year $336,254 · end of year $408,383

  • 11 · Investments: publicly traded securities

    beginning of year $809,462 · end of year $1,352,370

  • 15 · Other assets

    beginning of year $5,563,592 · end of year $5,789,368

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,721 · end of year $70,865

  • 19 · Deferred revenue

    beginning of year $7,700 · end of year $41,564

  • 21 · Escrow or custodial account liability

    beginning of year $27,154 · end of year $23,153

  • 25 · Other liabilities

    beginning of year $357,258 · end of year $180,333

  • 27 · Net assets without donor restrictions

    beginning of year $439,112 · end of year $451,238

  • 28 · Net assets with donor restrictions

    beginning of year $6,269,764 · end of year $7,036,892

Mission and programs · 2024

Mission

SEE SCHEDULE O

Activities or mission (Part I)

PROVIDE SAFE, FUN INNOVATIVE YOUTH DEVELOPMENT PROGRAMS, USING THE NATIONAL BOY SCOUTS OF AMERICA OUTDOOR PROGRAM AS A BASIS FOR TEACHING LIFE LONG SKILLS AND INSTILLING ETHICAL BEHAVIORS IN YOUNG MEN AND WOMEN BEGINNING AT THE AGE OF 6 AND CONTINUING THROUGH THE AGE OF 21. IT IS THE MISSION OF THE ORGANIZATION TO DELIVER THE BOY SCOUT PROGRAM TO THE SIX NORTHERN AND EASTERN COUNTIES PROVIDING YOUTH IN ITS SERVICE AREA WITH ORGANIZED OUTDOOR ACTIVITIES DESIGNED TO TEACH SELF RELIANCE AND INSTILL LIFELONG VALUES THAT ENCOURAGE YOUG ADULTS TO MAKE ETHICAL CHOICES THROUGHOUT THEIR LIVES.

  • THE PURPOSE OF THE KATAHDIN AREA COUNCIL, BSA IS TO PROVIDE INNOVATIVE YOUTH DEVELOPMENT PROGRAMS THAT INSTILL LIFELONG SKILLS AND VALUES USING THE SCOUTING PROGRAM OFFERED BY THE BOY SCOUTS OF AMERICA. IN ADDITION TO ITS YEAR-AROUND SCOUTING PROGRAM, THE COUNCIL OPERATES TWO CAMPS, CAMP ROOSEVELT AND MAINE HIGH ADVENTURE. CAMP ROOSEVELT PROVIDES A SUMMER CAMPING EXPERIENCES FOR NEARLY 1,000 YOUTH. DURING THEIR ATTENDANCE AT CAMP, YOUTH LEARNED OUTDOOR SKILLS AND ENGAGED IN TEAMWORK ACTIVITIES. MANY LEARN SAFETY SKILLS. OTHERS DEVELOP CONFIDENCE WHILE NAVIGATING A ROPES COURSE, DESIGNED SPECIFICALLY FOR THAT PURPOSE. MAINE HIGH ADVENTURE BASE PROVIDES A CAMPING EXPERIENCE TO SEVERAL HUNDRED YOUTH. WHILE CAMPING OR HIKING, THESE YOUTH LEARN TEAMWORK AND SELF RELIANCE AS THEY PLAN AND EXECUTE A WILDERNESS ADVENTURE TREK. CUB SCOUT DAY CAMPS PROVIDE SEVERAL DAYS OF AGE APPROPRIATE OUTDOOR ACTIVITIES FOR YOUTH AGED 6 TO 10. DURING THESE DAYS THE PARTICIPANTS TAKE PART IN ACTIVITIES RANGING FROM SWIMMING TO CRAFTS AND LEARN PERSONAL SKILLS AS WELL AS TEAMWORK SKILLS.

    Expenses $1,200,361 · Revenue $561,749

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

Listed in Part VII

  • Michael Cormier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roderick Charette

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Belinda Hoffses

    COUNCIL COMM

    Total calculated
    $0
    Hours/week
    2

  • John Pluto

    VICE PRES MH

    Total calculated
    $0
    Hours/week
    2

  • Craig Raisner

    VICE PRES ME

    Total calculated
    $0
    Hours/week
    2

  • Tyler Weymouth

    VICE PRES FA

    Total calculated
    $0
    Hours/week
    2

  • James Campbell

    COUNCIL PRES

    Total calculated
    $0
    Hours/week
    2

  • John Doyle

    COUNCIL TREA

    Total calculated
    $0
    Hours/week
    2

  • Douglas Farnham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Lena

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gregory Morin

    WALDO DISTRI

    Total calculated
    $0
    Hours/week
    2

  • Amos Orcutt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greg Page

    DIRECTOR NS

    Total calculated
    $0
    Hours/week
    2

  • Brian Parker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Simpson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joseph Wright

    SUNRISE DIST

    Total calculated
    $0
    Hours/week
    2

  • Marshall Smith

    VP DISTRICT

    Total calculated
    $0
    Hours/week
    2

  • Nathan Briggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tj Herlihy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jacob Baker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ross Cotrell

    VICE PRES PR

    Total calculated
    $0
    Hours/week
    2

  • Diane Dunn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Erza Willey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Marty Yates

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dick Young

    CENT HIGH DI

    Total calculated
    $0
    Hours/week
    2

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.

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
2024
Filed
30 October 2025
IRS schema version
2024v5.0
Source object
202513089349303001

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