IT is the mission of the boy scouts of america to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law. Develop tomorrow's leaders through adventure and fun activities that teach life skills.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$847K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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 deficit $854K a year · 9% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$847K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $10.4M in investments, Pt X · Ln 11–13
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $281K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.9M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
58
of 58 voting members
Looks good: 58 of 58 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.0M
Spent
$9.5M
To programs
82%
Net assets
$44.4M
By yearFY2020–FY2024
Revenue
$6.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$6.0M
FY2021$13.1M
FY2022$7.8M
FY2023$9.2M
FY2024$12.9M
Expenses
$9.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$9.5M
FY2021$9.0M
FY2022$10.6M
FY2023$11.6M
FY2024$12.4M
Net assets
$44.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$44.4M
FY2021$41.2M
FY2022$36.2M
FY2023$36.2M
FY2024$38.8M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

82 cents of each dollar spent went to programs.

Program services 82% · $7.8M Management & general 13% · $1.2M Fundraising 5% · $454K

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

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Who runs it and what they're paid

81 people listed on the 990; $847K paid to officers and key staff.

Part VII, Section A · reportable compensation
Scout Executive
$239,108Pt VII · Sec A
Deputy Scout Executive
$205,975Pt VII · Sec A
Director of Outdoor Adventure
$130,285Pt VII · Sec A
Field Director
$110,717Pt VII · Sec A
Director of Philanthropy
$91,135Pt VII · Sec A
Director of Development
$42,783Pt VII · Sec A
Director of Support Services
$26,515Pt VII · Sec A
Vice Chairman - Outdoor Adventures
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Russell Etzenhouser$269,741$268,740$252,527$238,874$239,108
Daniel Tucker————$205,975
Peter Nystrom$152,119$134,075$135,080——
Denovan Lino$144,233$138,436$134,925$85,321—
Michael Oehmke———$126,261$130,285
Charles Wilson$124,349$37,405———
David Jarvis————$110,717
Devon D Dougherty————$91,135

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.

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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

Prepares young people to make ethical choices and develop leadership skills through outdoor adventures, life-skills training, and summer day camp programs.

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Provided by the organization

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3 programs · $7.8M · in their own filed words · FY2020
01

Camping

This represents events and activities at schoepe scout reservation at lost valley, oso lake, newport sea base and the irvine ranch outdoor education center. Thousands of youth and adults use our facilities year round while spending time in the outdoors and learning lifelong skills.

$6.2Mprogram expense
02

Activities

This represents a wide variety of activities and events including district events such as camporee, training for adult leaders and adult leader recognition dinner. Additionally, council sponsored events and activities are included such as soccer and scouting programs, commissioner college, venturing activities, exploring activities…

$1.2Mprogram expense
03

Day Camps

Each of our eleven districts conducts a cub scout day camp in their community. More than 2,000 first-fifth graders attend this week-long activity with their parents and leaders which are often held at city park facilities. Scouts are able to play games, make crafts, and learn the saftey rules and skills to shoot archery and BB guns.

$392Kprogram 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 9 funders →
Grants paid · 4 grants · $30K · 2023–2024
Unitemized GrantFY2024$5,118
Unitemized GrantFY2024$4,325
Unitemized GrantFY2023$14,450
Unitemized GrantFY2023$5,964

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$6.0M
Ln 12
Fees for servicesLn 2g$2.9M
Gifts and grantsLn 1h$2.6M
Other incomeLn 4–11$534K
Money outPt IX
$9.5M
Ln 25
Programscol B$7.8M
Managementcol C$1.2M
Fundraisingcol D$454K
Owns and owesPt X
$44.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$50.4M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
81
listed · VII A
PaidVII A7
Voting boardVI 1a58
IndependentVI 1b58
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.6M
Government grantsLn 1e$1.2M
Noncash giftsLn 1g$212K
Fundraising eventsLn 1c$377K
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$117K
Other incomeLn 4–11$534K
Gains on assetsLn 7−$120K
Total revenueLn 12$6.0M
Assets in detailPt X, end of year
CashLn 1$606K
SavingsLn 2$500K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$10.4M
Land, buildings, equipmentLn 10c$38.3M
Other assetsLn 15$44K
Total assetsLn 16$50.4M
LiabilitiesLn 26$5.9M
Net assetsLn 32$44.4M
OperationsPt I, VI
EmployeesI 5255
VolunteersI 64,848
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 FY20End FY20
Cash and savingsLn 1–2$1.0M$1.1M
InvestmentsLn 11–13$11.1M$10.4M
Land, buildings, equipmentLn 10c$39.1M$38.3M
Total assetsLn 16$52.3M$50.4M
LiabilitiesLn 26$5.6M$5.9M
Net assetsLn 32$46.6M$44.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$6K$6K
Pay of current officers, directors and key staffLn 5$676K$486K$143K$47K
Other salaries and wagesLn 7$3.8M$3.2M$446K$145K
Pension plan contributionsLn 8$213K$169K$33K$11K
Other employee benefitsLn 9$355K$280K$57K$19K
Payroll taxesLn 10$585K$466K$90K$29K
Legal feesLn 11b$107K$59K$42K$6K
Accounting feesLn 11c$141K$78K$55K$8K
Investment management feesLn 11f$74K$74K
Other fees for servicesLn 11g$223K$170K$47K$6K
Advertising and promotionLn 12$33K$12K$1K$20K
Office expensesLn 13$142K$95K$28K$19K
OccupancyLn 16$654K$595K$44K$14K
TravelLn 17$153K$122K$23K$8K
Conferences, conventions and meetingsLn 19$23K$18K$4K$1K
InterestLn 20$141K$102K$30K$10K
Depreciation, depletion and amortizationLn 22$1.3M$1.2M$32K$11K
InsuranceLn 23$195K$146K$37K$12K
Other expenses (24a–d)Ln 24$784K$647K$47K$89K
Total functional expensesLn 25$9.5M$7.8M$1.2M$454K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $12.9M$12.4M$475K$38.8M 990 PDF
FY2023 $9.2M$11.6M−$2.4M$36.2M 990 PDF
FY2022 $7.8M$10.6M−$2.9M$36.2M 990 PDF
FY2021 $13.1M$9.0M$4.1M$41.2M 990 PDF
FY2020 Viewing $6.0M$9.5M−$3.6M$44.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $5,970,808 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,037,834$2,578,386
I-9 Program service revenuePrior year $6,130,225$2,858,223
I-10 Investment incomePrior year $73,031−$2,896
I-11 Other revenuePrior year $1,315,155$537,095
I-12 Total revenuePrior year $10,556,245$5,970,808
I-13 Grants and similar amounts paidPrior year $0$5,665
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $6,749,044$5,579,829
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,897,925$3,951,464
I-18 Total expensesPrior year $12,646,969$9,536,958
I-19 Revenue less expensesPrior year −$2,090,724−$3,566,150
Part VI · Governance 58 of 58 board members independent, 1 to look at
VI-1a Voting members of the governing body58
VI-1b Independent voting members58
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 $5,970,808 across 12 lines filed
Lines not itemized here account for $196,373 of total revenue; see the IRS return.
VIII-1c Fundraising events$377,317
VIII-1e Government grants$1,182,895
VIII-1f All other contributions, gifts and grants$1,018,174
VIII-1g Noncash contributions (included above)$211,898
VIII-1h Total contributions, gifts and grants$2,578,386
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,858,223$2,858,223
VIII-3 Investment incomeExcluded from tax $116,973$116,973
VIII-6 Net rental income or lossUnrelated business $7,565 · Excluded from tax $198,952$206,517
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$119,869−$119,869
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $134,205$134,205
VIII-12 Total revenueRelated to mission $3,188,801 · Unrelated business $7,565 · Excluded from tax $196,056$5,970,808
Part IX · Statement of functional expenses $9,536,958 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $5,665$5,665
IX-5 Pay of current officers, directors and key staffPrograms $486,179 · Management $143,352 · Fundraising $46,657$676,188
IX-7 Other salaries and wagesPrograms $3,158,893 · Management $446,190 · Fundraising $145,222$3,750,305
IX-8 Pension plan contributionsPrograms $169,387 · Management $32,898 · Fundraising $10,707$212,992
IX-9 Other employee benefitsPrograms $279,767 · Management $57,091 · Fundraising $18,581$355,439
IX-10 Payroll taxesPrograms $466,142 · Management $89,601 · Fundraising $29,162$584,905
IX-11b Legal feesPrograms $58,942 · Management $41,840 · Fundraising $5,750$106,532
IX-11c Accounting feesPrograms $77,935 · Management $55,322 · Fundraising $7,603$140,860
IX-11f Investment management feesManagement $73,844$73,844
IX-11g Other fees for servicesPrograms $169,821 · Management $46,936 · Fundraising $6,451$223,208
IX-12 Advertising and promotionPrograms $12,073 · Management $1,115 · Fundraising $19,879$33,067
IX-13 Office expensesPrograms $95,375 · Management $28,011 · Fundraising $18,801$142,187
IX-16 OccupancyPrograms $595,192 · Management $44,465 · Fundraising $14,472$654,129
IX-17 TravelPrograms $122,469 · Management $23,126 · Fundraising $7,527$153,122
IX-19 Conferences, conventions and meetingsPrograms $17,823 · Management $3,850 · Fundraising $1,357$23,030
IX-20 InterestPrograms $101,573 · Management $29,949 · Fundraising $9,748$141,270
IX-22 Depreciation, depletion and amortizationPrograms $1,238,283 · Management $32,494 · Fundraising $10,576$1,281,353
IX-23 InsurancePrograms $145,721 · Management $37,421 · Fundraising $12,179$195,321
IX-24 Other expenses (24a–d)Programs $646,932 · Management $47,133 · Fundraising $89,476$783,541
IX-25 Total functional expensesPrograms $7,848,172 · Management $1,234,638 · Fundraising $454,148$9,536,958
Part X · Balance sheet $50,382,186 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $540,599$606,231
X-2 Savings and temporary cash investmentsStart of year $500,000$500,000
X-3 Pledges and grants receivableStart of year $455,845$184,874
X-4 Accounts receivableStart of year $274,316$134,644
X-8 Inventories for sale or useStart of year $26,537$31,392
X-9 Prepaid expenses and deferred chargesStart of year $133,169$254,811
X-10c Land, buildings and equipment, netStart of year $39,139,629$38,259,500
X-11 Publicly traded securitiesStart of year $11,088,495$10,366,447
X-15 Other assetsStart of year $93,905$44,287
X-16 Total assetsStart of year $52,252,495$50,382,186
X-17 Accounts payable and accrued expensesStart of year $200,671$382,716
X-19 Deferred revenueStart of year $852,068$604,936
X-25 Other liabilitiesStart of year $1,079,539$804,563
X-26 Total liabilitiesStart of year $5,640,368$5,943,931
X-27 Net assets without donor restrictionsStart of year $40,300,565$37,977,175
X-28 Net assets with donor restrictionsStart of year $6,311,562$6,461,080
X-32 Total net assets or fund balancesStart of year $46,612,127$44,438,255
X-33 Total liabilities and net assetsStart of year $52,252,495$50,382,186
Part XI · Reconciliation of net assets $44,438,255 net assets at year end
XI-1 Total revenue$5,970,808
XI-2 Total expenses$9,536,958
XI-3 Revenue less expenses−$3,566,150
XI-4 Net assets at start of year$46,612,127
XI-5 Net unrealized gains (losses) on investments$1,392,278
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$44,438,255

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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