- Revenue 2025
- $5,588,455
- Expenses 2025
- $4,604,055
Program services were 79.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- O410
- Classification
- 1200
- Street
- PO BOX 399
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).
Group exemption
A subordinate covered by the group exemption of BOY SCOUTS OF AMERICA (EIN 22-1576300). matched by us
The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.
Mission and programs · 2025
Mission
THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND 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, USING THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING 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 AND GIRLS 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 AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 9,618 YOUTH WERE SERVED IN 2025.
Expenses $3,638,260 · Grants $97,451 · Revenue $2,153,156
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Trip SelmanTRIP SELMAN
CEO & SECRET
- Total calculated
- $381,703
- From this org
- $367,905
- From related orgs
- $0
- Other
- $13,798
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $367,905
- Bonus
- not reported
- Other
- not reported
- Deferred
- $11,037
- Nontaxable benefits
- $2,761
- Filer's total
- $381,703
-
See Attached ListSEE ATTACHED LIST
DIRECTORS (1
- Total calculated
- $0
- Hours/week
- 2
-
Mike LevengoodMIKE LEVENGOOD
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Richard OatesRICHARD OATES
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Carter WoodCARTER WOOD
COMMISSIONER
- 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. 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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $5,588,455
- Expenses
- $4,604,055
- Contributions
- $2,048,659
- Grants paid
- $97,451
-
2024
- Revenue
- $5,428,911
- Expenses
- $4,756,244
- Contributions
- $1,562,222
- Grants paid
- $94,164
-
2023
- Revenue
- $5,353,115
- Expenses
- $4,686,659
- Contributions
- $1,525,915
- Grants paid
- $131,695
-
2022
- Revenue
- $3,646,713
- Expenses
- $4,311,304
- Contributions
- $1,509,801
- Grants paid
- $62,154
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
- $5,396,984
- Expenses
- $4,165,698
- Assets (EOY)
- $15,172,055
-
2020 · 990
- Revenue
- $3,773,649
- Expenses
- $3,792,386
- Assets (EOY)
- $14,066,953
-
2019 · 990
- Revenue
- $5,801,450
- Expenses
- $4,962,644
- Assets (EOY)
- $14,367,640
-
2018 · 990
- Revenue
- $4,661,041
- Expenses
- $5,050,564
- Assets (EOY)
- $13,332,771
-
2017 · 990
- Revenue
- $5,773,134
- Expenses
- $5,261,706
- Assets (EOY)
- $13,885,759
-
2016 · 990
- Revenue
- $5,548,644
- Expenses
- $5,007,322
- Assets (EOY)
- $13,275,517
-
2015 · 990
- Revenue
- $5,320,646
- Expenses
- $5,085,581
- Assets (EOY)
- $12,764,506
-
2014 · 990
- Revenue
- $5,753,737
- Expenses
- $5,026,618
- Assets (EOY)
- $12,402,817
-
2013 · 990
- Revenue
- $5,422,102
- Expenses
- $4,787,532
- Assets (EOY)
- $11,656,473
-
2013 · 990
- Revenue
- $5,422,102
- Expenses
- $4,787,532
- Assets (EOY)
- $11,656,473
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
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
NORTH GEORGIA COMMUNITY FOUNDATION
$540,947
2025 EDUCATION
-
2024 For grant recipient's exempt purposes
-
2022 GENERAL SUPPORT
-
$19,957
2023 COMMUNITY ASSISTANCE
-
2022 GENERAL SUPPORT
-
2023 EDUCATION
-
2022 GENERAL SUPPORT
-
HABERSHAM COUNTY UNITED WAY INC
$15,240
2022
-
$14,725
2023 Boys & Youth
-
2024
The 10 largest by cash amount. The API serves every itemized grant.
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 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.