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BOY SCOUTS OF AMERICA

EIN 58-0566207 JEFFERSON, GA

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 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 List

    DIRECTORS (1

    Total calculated
    $0
    Hours/week
    2
  • Mike Levengood

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Richard Oates

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Carter 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

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.