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BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA

EIN 34-1694797 FINDLAY, OH

Revenue 2025
$1,992,199
Expenses 2025
$1,953,985

Program services were 91.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1200
Street
2100 BROAD AVE

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.

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.

  • MARC KOGAN

    EXECUTIVE DI

    Total calculated
    $187,634
    From this org
    $159,671
    From related orgs
    $0
    Other
    $27,963
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $159,671
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,175
    Nontaxable benefits
    $14,788
    Filer's total
    $187,634
  • DONALD ALEXANDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • MATT BLACK

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    2
  • CURT BROOKHART

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • SHERRI GARNER BRUMBAUGH

    VP DEVELOPEM

    Total calculated
    $0
    Hours/week
    2
  • CHAD BRYAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • CHUCK CLAPPER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • TAMMY COOPER

    VP CAMPING

    Total calculated
    $0
    Hours/week
    2
  • PATRICK COWARD

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • ROBERT CUPP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • STAN DOTY

    VP ENDOWMENT

    Total calculated
    $0
    Hours/week
    2
  • ROGER FRESE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • RICHARD FLOWERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • SCOTT GRAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • BRENDAN GREANEY

    VP MARKETING

    Total calculated
    $0
    Hours/week
    2
  • MIKE GREENWOOD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • DEAN HANKINS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • BENJAMIN HARRIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • CHASE HATFILED

    VP EXPLORING

    Total calculated
    $0
    Hours/week
    2
  • PHIL HAVENS

    VP PROPERTIE

    Total calculated
    $0
    Hours/week
    2
  • KARL HEMMINGER

    VP DIST. OPE

    Total calculated
    $0
    Hours/week
    2
  • JEFFREY ITEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2
  • TOM MASTERSON

    COMMISSIONER

    Total calculated
    $0
    Hours/week
    2
  • DANIEL MEFFLEY

    VP PROGRAM

    Total calculated
    $0
    Hours/week
    2
  • MIKE METZGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

The first 25 listed. 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 — 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
    $1,992,199
    Expenses
    $1,953,985
    Contributions
    $862,320
    Grants paid
    $0
  • 2024
    Revenue
    $2,057,277
    Expenses
    $2,146,196
    Contributions
    $789,575
    Grants paid
    $0
  • 2023
    Revenue
    $2,590,590
    Expenses
    $2,363,803
    Contributions
    $1,070,712
    Grants paid
    $0
  • 2022
    Revenue
    $2,684,175
    Expenses
    $2,080,311
    Contributions
    $1,406,900
    Grants paid
    $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.

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.

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

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.