322 OVERLAND TRAILS COUNCIL BOY SCOUTS OF AMERICA

EIN 23-7147509 GRAND ISLAND, NE

Revenue 2023: $3,506,178
Expenses 2023: $858,858

Program services were 92.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection: 03
Street: PO BOX 1361

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2023

Mission

PROMOTING THE ABILITY OF BOYS, YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS. TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES.

PROVIDING CAMPING ACTIVITIES, EDUCATIONAL MATERIALS AND PUBLICATIONS FOR LOCAL DISTRICT SCOUTS.

Expenses $794,516 · Grants $18,600 · Revenue $240,795

As filed on the 2023 return.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

DR MICHAEL LAWSON

PRESIDENT

Total calculated

$0

Hours/week

1
RICHARD RABE

VICE PRESIDENT

Total calculated

$0

Hours/week

1
TIM JACOBI

VICE PRESIDENT DEVELOPMENT

Total calculated

$0

Hours/week

1
RON VONDEROHE

VICE PRESIDENT GOVERNANCE

Total calculated

$0

Hours/week

1
DENNIS MCCARTY

VICE PRESIDENT MEMBERSHIP

Total calculated

$0

Hours/week

1
TYSON COBLE

TREASURER

Total calculated

$0

Hours/week

1
DR JOHN GUETHLEIN

COMMISSIONER

Total calculated

$0

Hours/week

1
CAROL ALPSTAG

BOARD MEMBER

Total calculated

$0

Hours/week

1
TODD BARTEK

BOARD MEMBER

Total calculated

$0

Hours/week

1
DAVID BRANDT

BOARD MEMBER

Total calculated

$0

Hours/week

1
SCOTT DARVEAU

BOARD MEMBER

Total calculated

$0

Hours/week

1
JEROME GILG

BOARD MEMBER

Total calculated

$0

Hours/week

1
TOM GRAVES

BOARD MEMBER

Total calculated

$0

Hours/week

1
MIKE KLEPPINGER

BOARD MEMBER

Total calculated

$0

Hours/week

1
ART KOLBET

BOARD MEMBER

Total calculated

$0

Hours/week

1
DR DAVID LINDLEY

DISTRICT CHAIR

Total calculated

$0

Hours/week

1
TIM MAYFIELD

BOARD MEMBER

Total calculated

$0

Hours/week

1
MARK MOWRY

BOARD MEMBER

Total calculated

$0

Hours/week

1
DR SHARON OBASI

BOARD MEMBER

Total calculated

$0

Hours/week

1
AARON SCHARDT

BOARD MEMBER

Total calculated

$0

Hours/week

1
MIKE TYE

LEGAL COUNSEL

Total calculated

$0

Hours/week

1
BETTY VAN BOENING

BOARD MEMBER

Total calculated

$0

Hours/week

1
DAVID PLOND

SCOUT EXECUTIVE/CEO

Total calculated

$127,464

From this org

$100,799

From related orgs

$0

Other

$26,665

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. Earlier years are each on their own filing page.

Filings

2023

Revenue

$3,506,178

Expenses

$858,858

Contributions

$1,620,390

Grants paid

$18,600
2023

Revenue

$668,981

Expenses

$5,376,008

Contributions

$211,515

Grants paid

$4,892,346
2022

Revenue

$592,678

Expenses

$1,332,794

Contributions

$353,059

Grants paid

$0

Tax year	Revenue	Expenses	Contributions	Grants paid
2023	$3,506,178	$858,858	$1,620,390	$18,600
2023	$668,981	$5,376,008	$211,515	$4,892,346
2022	$592,678	$1,332,794	$353,059	$0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

2021 · 990

Revenue

$948,886

Expenses

$882,515

Assets (EOY)

$3,201,804
2020 · 990

Revenue

$758,858

Expenses

$984,673

Assets (EOY)

$3,132,565
2019 · 990

Revenue

$1,165,518

Expenses

$1,066,171

Assets (EOY)

$3,198,125
2018 · 990

Revenue

$733,443

Expenses

$1,063,654

Assets (EOY)

$3,022,216
2017 · 990

Revenue

$1,226,704

Expenses

$1,156,389

Assets (EOY)

$3,242,177
2016 · 990

Revenue

$1,053,373

Expenses

$1,164,982

Assets (EOY)

$3,233,281
2015 · 990

Revenue

$1,599,393

Expenses

$1,163,508

Assets (EOY)

$3,171,126
2014 · 990

Revenue

$934,753

Expenses

$1,123,829

Assets (EOY)

$2,924,250
2013 · 990

Revenue

$1,080,894

Expenses

$1,048,029

Assets (EOY)

$3,053,579
2012 · 990

Revenue

not reported

Expenses

$949,087

Assets (EOY)

$3,054,518

Tax year	Form	Revenue	Expenses	Assets (EOY)
2021	990	$948,886	$882,515	$3,201,804
2020	990	$758,858	$984,673	$3,132,565
2019	990	$1,165,518	$1,066,171	$3,198,125
2018	990	$733,443	$1,063,654	$3,022,216
2017	990	$1,226,704	$1,156,389	$3,242,177
2016	990	$1,053,373	$1,164,982	$3,233,281
2015	990	$1,599,393	$1,163,508	$3,171,126
2014	990	$934,753	$1,123,829	$2,924,250
2013	990	$1,080,894	$1,048,029	$3,053,579
2012	990	not reported	$949,087	$3,054,518

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL

$4,881,675

2023 MERGER OF COUNCILS - TRANSFER OF ASSETS TO SURVIVING COUNCIL, SEE SCHEDULE N

Where these grants went next →

Grants received

OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE

$275,035

2022 GENERAL OPERATIONS
OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE

$73,954

2024 GENERAL OPERATIONS
HEARTLAND UNITED WAY INC

$67,760

2025 OPERATING SUPPORT
HEARTLAND UNITED WAY INC

$66,550

2024 OPERATING SUPPORT
OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE

$65,080

2023 GENERAL OPERATIONS
HEARTLAND UNITED WAY INC

$62,000

2022 OPERATING SUPPORT
HEARTLAND UNITED WAY INC

$60,500

2023 OPERATING SUPPORT
UNITED WAY OF SOUTH CENTRAL NEBRASKA INC

$13,500

2024 HELP SUPPORT PROGRAM
UNITED WAY OF SOUTH CENTRAL NEBRASKA INC

$13,000

2022 HELP SUPPORT PROGRAM
UNITED WAY OF SOUTH CENTRAL NEBRASKA INC

$13,000

2023 HELP SUPPORT PROGRAM

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

OVERLAND TRAILS COUNCIL TRUST DATED 4-29-19 FIVE POINTS BANK TRUSTEE

On its 2024 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.