It is the mission of the Boy Scouts of America to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout Oath: On my honor I will do my best to do my duty to God and my country and to obey the scout law; to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout Law: A scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 3,093 volunteers and 80 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $1.5M a year · 43% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$157K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
94 mo
of spending, in cash
Looks good: 94.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $132K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$150K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 24 voting members
Looks good: 23 of 24 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.1M
+863% vs prior year
Spent
$1.4M
To programs
65%
Net assets
$18.4M
By yearFY2020–FY2024
Revenue
$10.1M
FY2024▲ +863%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$2.9M
FY2022$1.8M
FY2023$1.1M
FY2024$10.1M
Expenses
$1.4M
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$3.9M
FY2022$1.8M
FY2023$1.4M
FY2024$1.4M
Net assets
$18.4M
FY2024▲ +95%
Tap a bar for its year
Net assets by fiscal year
FY2020$11.6M
FY2021$10.0M
FY2022$9.2M
FY2023$9.4M
FY2024$18.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1965.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $909K Management & general 23% · $324K Fundraising 12% · $170K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

24 people listed on the 990; $157K paid to officers and key staff.

Part VII, Section A · reportable compensation
CEO/Secretar
$157,136Pt VII · Sec A
CEO/Secretar
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
VP Finance
$0Pt VII · Sec A
VP Propertie
$0Pt VII · Sec A
VP Training
$0Pt VII · Sec A

Paul Penttila’s $157K as CEO/Secretar is at the 11th percentile of top reported officer pay among 189 $10–100M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Paul Penttila$157,136$156,020$155,789—
Paul Penntila———$125,490

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See 329 Nevada Area Council executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Instills values in young people to prepare them for ethical choices and achieving their full potential.

Questions for 329 Nevada Area Council

Tap to ask. 329 Nevada Area Council sees how many people are interested.

Your first name shows with your question. 329 Nevada Area Council answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $909K · in their own filed words · FY2024
01

The boy scouts of america organization provides means for youth to enjoy camping and other scouting activities that may not otherwise be available.

$909Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 3 grants · $34K · 2022–2024
Unitemized GrantFY2024$8,761
Unitemized GrantFY2023$15,367
Unitemized GrantFY2022$10,272

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$10.1M
Ln 12
Investment incomeLn 3$9.3M
Gifts and grantsLn 1h$502K
Other incomeLn 4–11$235K
Money outPt IX
$1.4M
Ln 25
Programscol B$909K
Managementcol C$324K
Fundraisingcol D$170K
Owns and owesPt X
$18.4M
net assets · Ln 32
Cash and savingsLn 1–2$11.0M
Total assetsLn 16$18.6M
LiabilitiesLn 26$150K
PeoplePt VI, VII
24
listed · VII A
PaidVII A1
Voting boardVI 1a24
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$502K
Noncash giftsLn 1g$12K
Fundraising eventsLn 1c$90K
Fees for servicesLn 2g$89K
Investment incomeLn 3$9.3M
Other incomeLn 4–11$235K
Gains on assetsLn 7$8.6M
Total revenueLn 12$10.1M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$9.5M
Cash and savings togetherLn 1–2$11.0M
InvestmentsLn 11–13$6.0M
Land, buildings, equipmentLn 10c$1.3M
Total assetsLn 16$18.6M
LiabilitiesLn 26$150K
Net assetsLn 32$18.4M
OperationsPt I, VI
EmployeesI 580
VolunteersI 63,093
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.4M$11.0M
InvestmentsLn 11–13$5.6M$6.0M
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$9.6M$18.6M
LiabilitiesLn 26$144K$150K
Net assetsLn 32$9.4M$18.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$9K$9K
Pay of current officers, directors and key staffLn 5$187K$142K$33K$12K
Other salaries and wagesLn 7$272K$207K$47K$17K
Pension plan contributionsLn 8$15K$11K$3K$1K
Other employee benefitsLn 9$36K$27K$7K$3K
Payroll taxesLn 10$38K$29K$7K$3K
Accounting feesLn 11c$57K$20K$26K$12K
Investment management feesLn 11f$112K$112K
Other fees for servicesLn 11g$22K$8K$10K$4K
Advertising and promotionLn 12$48K$20K$827$27K
Office expensesLn 13$61K$36K$5K$20K
OccupancyLn 16$113K$77K$19K$17K
TravelLn 17$67K$32K$16K$18K
Conferences, conventions and meetingsLn 19$25K$5K$6K$14K
InterestLn 20$221$162$43$16
Payments to affiliatesLn 21$38K$38K
Depreciation, depletion and amortizationLn 22$76K$58K$13K$5K
InsuranceLn 23$151K$140K$9K$2K
Other expenses (24a–d)Ln 24$76K$51K$10K$15K
Total functional expensesLn 25$1.4M$909K$324K$170K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $10.1M$1.4M$8.7M$18.4M 990 PDF
FY2023 $1.1M$1.4M−$337K$9.4M 990 PDF
FY2022 $1.8M$1.8M$20K$9.2M 990 PDF
FY2021 $2.9M$3.9M−$979K$10.0M 990 PDF
FY2020 $1.2M$1.3M−$11K$11.6M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $10,122,426 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $525,179$502,047
I-9 Program service revenuePrior year $119,552$88,977
I-10 Investment incomePrior year $231,679$9,296,854
I-11 Other revenuePrior year $174,894$234,548
I-12 Total revenuePrior year $1,051,304$10,122,426
I-13 Grants and similar amounts paidPrior year $15,367$8,761
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $616,014$549,320
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $756,692$844,855
I-18 Total expensesPrior year $1,388,073$1,402,936
I-19 Revenue less expensesPrior year −$336,769$8,719,490
Part VI · Governance 23 of 24 board members independent, 1 to look at
VI-1a Voting members of the governing body24
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,122,426 across 10 lines filed
Lines not itemized here account for $176,953 of total revenue; see the IRS return.
VIII-1b Membership dues$38,468
VIII-1c Fundraising events$89,791
VIII-1f All other contributions, gifts and grants$373,788
VIII-1g Noncash contributions (included above)$11,769
VIII-1h Total contributions, gifts and grants$502,047
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $88,977$88,977
VIII-3 Investment incomeExcluded from tax $690,926$690,926
VIII-7 Net gain or loss on sales of assetsRelated to mission $8,605,928$8,605,928
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $57,595$57,595
VIII-12 Total revenueRelated to mission $8,694,905 · Excluded from tax $925,474$10,122,426
Part IX · Statement of functional expenses $1,402,936 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $8,761$8,761
IX-5 Pay of current officers, directors and key staffPrograms $141,688 · Management $33,186 · Fundraising $12,261$187,135
IX-7 Other salaries and wagesPrograms $207,211 · Management $47,352 · Fundraising $17,495$272,058
IX-8 Pension plan contributionsPrograms $11,230 · Management $2,978 · Fundraising $1,100$15,308
IX-9 Other employee benefitsPrograms $26,760 · Management $7,096 · Fundraising $2,622$36,478
IX-10 Payroll taxesPrograms $28,997 · Management $6,823 · Fundraising $2,521$38,341
IX-11c Accounting feesPrograms $19,851 · Management $25,539 · Fundraising $11,512$56,902
IX-11f Investment management feesManagement $111,866$111,866
IX-11g Other fees for servicesPrograms $7,577 · Management $9,748 · Fundraising $4,394$21,719
IX-12 Advertising and promotionPrograms $20,139 · Management $827 · Fundraising $27,147$48,113
IX-13 Office expensesPrograms $35,630 · Management $4,739 · Fundraising $20,379$60,748
IX-16 OccupancyPrograms $76,948 · Management $19,005 · Fundraising $17,425$113,378
IX-17 TravelPrograms $32,442 · Management $16,441 · Fundraising $17,742$66,625
IX-19 Conferences, conventions and meetingsPrograms $5,085 · Management $5,736 · Fundraising $13,914$24,735
IX-20 InterestPrograms $162 · Management $43 · Fundraising $16$221
IX-21 Payments to affiliatesPrograms $38,391$38,391
IX-22 Depreciation, depletion and amortizationPrograms $57,660 · Management $13,148 · Fundraising $4,858$75,666
IX-23 InsurancePrograms $139,567 · Management $9,391 · Fundraising $1,924$150,882
IX-24 Other expenses (24a–d)Programs $50,624 · Management $9,969 · Fundraising $15,016$75,609
IX-25 Total functional expensesPrograms $908,723 · Management $323,887 · Fundraising $170,326$1,402,936
Part X · Balance sheet $18,585,707 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,380,977$1,506,068
X-2 Savings and temporary cash investments$9,513,486
X-8 Inventories for sale or useStart of year $97,946$129,944
X-9 Prepaid expenses and deferred chargesStart of year $68,702$89,344
X-10c Land, buildings and equipment, netStart of year $1,386,692$1,331,026
X-11 Publicly traded securitiesStart of year $5,646,068$6,015,839
X-16 Total assetsStart of year $9,580,385$18,585,707
X-17 Accounts payable and accrued expensesStart of year $18,765$22,541
X-19 Deferred revenueStart of year $12,000$11,701
X-25 Other liabilitiesStart of year $113,048$116,132
X-26 Total liabilitiesStart of year $143,813$150,374
X-27 Net assets without donor restrictionsStart of year $6,398,358$16,892,507
X-28 Net assets with donor restrictionsStart of year $3,038,214$1,542,826
X-32 Total net assets or fund balancesStart of year $9,436,572$18,435,333
X-33 Total liabilities and net assetsStart of year $9,580,385$18,585,707
Part XI · Reconciliation of net assets $18,435,333 net assets at year end
XI-1 Total revenue$10,122,426
XI-2 Total expenses$1,402,936
XI-3 Revenue less expenses$8,719,490
XI-4 Net assets at start of year$9,436,572
XI-5 Net unrealized gains (losses) on investments$279,271
XI-10 Net assets at end of year$18,435,333

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.