BOY SCOUTS OF AMERICA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 91-1397125)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202523189349307057
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T09:50:50-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260152208PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DECORIA BLAIR & TEAGUE PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17307 N DIVISION ST STE 222AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99208ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911397125EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Endowment FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINLABusinessNameControlTxt
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTerry FossumPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrandon J TregellasPreparerPersonNm
PTINP03215893PTIN
Phone5093282229PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTerry FossumPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,003,183GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.NorthwestScouts.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1922FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$7,027PYContributionsGrantsAmt
CY Contributions Grants$5,763CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$69,948PYInvestmentIncomeAmt
CY Investment Income$318,490CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$76,975PYTotalRevenueAmt
CY Total Revenue$324,253CYTotalRevenueAmt
PY Grants And Similar Paid$138,982PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$145,449CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$644CYTotalFundraisingExpenseAmt
PY Other Expenses$282,692PYOtherExpensesAmt
CY Other Expenses$246,587CYOtherExpensesAmt
PY Total Expenses$421,674PYTotalExpensesAmt
CY Total Expenses$392,036CYTotalExpensesAmt
PY Revenues Less Expenses-$344,699PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$67,783CYRevenuesLessExpensesAmt
Total Assets BOY$6,716,943TotalAssetsBOYAmt
Total Assets EOY$6,725,757TotalAssetsEOYAmt
Total Liabilities BOY$416TotalLiabilitiesBOYAmt
Total Liabilities EOY$33,854TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,716,527NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,691,903NetAssetsOrFundBalancesEOYAmt
MissionThe mission of the Foundation is to support the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$367,362ExpenseAmt
Grant$145,449GrantAmt
DescThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the council provide excellent Scouting programs in every community in the seventeen counties of the Inland Northwest. The key elements of Scouting programs are leadership, achievement, character, service and the outdoors. The Foundation provides camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.Desc
Total Program Service Expenses$367,362TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMaryann EdgingtonPersonNm
Phone5093254562PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Terry Fossum
President1.000.00Yes (X)Yes (X)$0$0$0
Barry Baker
Director1.000.00Yes (X)$0$0$0
Jim Black
Director1.000.00Yes (X)$0$0$0
Dave Black
Director1.000.00Yes (X)$0$0$0
Steve Lamberson
Director1.000.00Yes (X)$0$0$0
Rustin Hall
Director1.000.00Yes (X)$0$0$0
Bill Shelby
Director1.000.00Yes (X)$0$0$0
Mark Sonderen
Director1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$4,247FundraisingAmt
All Other Contributions$1,516AllOtherContributionsAmt
Total Contributions$5,763TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$116,080TotalRevenueColumnAmt
Related Or Exempt Func Income$116,080RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$881,340SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$678,930SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$202,410SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$202,410TotalRevenueColumnAmt
Related Or Exempt Func Income$202,410RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$4,247ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneous incomeDesc
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$324,253TotalRevenueColumnAmt
Related Or Exempt Func Income$318,490RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$145,449TotalAmt
Program Services$145,449ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$23,472TotalAmt
Management And General$23,472ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$2,986ProgramServicesAmt
Management And General$6ManagementAndGeneralAmt
Fundraising$8FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$190,839TotalAmt
Program Services$189,893ProgramServicesAmt
Management And General$440ManagementAndGeneralAmt
Fundraising$506FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Rent and Maintenance of Equip$25,583$25,583
Other$3,693$3,451$112$130

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$392,036TotalAmt
Program Services$367,362ProgramServicesAmt
Management And General$24,030ManagementAndGeneralAmt
Fundraising$644FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$279,087BOYAmt
EOY$217,226EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$828,827BOYAmt
EOY$951,238EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,473,224LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,914,630LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,680,647BOYAmt
EOY$2,558,594EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,928,382BOYAmt
EOY$2,998,699EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,716,943BOYAmt
EOY$6,725,757EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$416BOYAmt
EOY$33,854EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$416BOYAmt
EOY$33,854EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,624,043BOYAmt
EOY$5,595,935EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,092,484BOYAmt
EOY$1,095,968EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,716,527BOYAmt
EOY$6,691,903EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,716,943BOYAmt
EOY$6,725,757EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$67,783ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$43,159NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy ScoutsBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN910567262EIN
Organization Type7OrganizationTypeCd
Governing Document ListedfalseGoverningDocumentListedInd
Support$145,449SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$145,449SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Activities Further Exempt PrpsYes (true)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (true)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section D, Line 3: Role The Organization's Supported Orgs. PlayedThe Inland Northwest Council does make recommendations to the Board of the Endowment Foundation for annual contribution amounts based on their operating budget. However, the Foundation Board makes the final decision via vote for the use of funds. In addition, The Foundation Board makes all investment activity decisions.
Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt PuThe Foundation supports the character and leadership development programs of the Inland Northwest Council, Boy Scouts of America through endowed funds and camping facilities. The endowed funds are designed to help the Council provide excellent Scouting programs. The Foundation provides and manages camp facilities including Cowles Scout Reservation on Diamond Lake, Camp Easton on Lake Coeur d'Alene, and Camp Grizzly on the Palouse River.
Part IV, Section E, Line 2b: Reasons For The Organization's PositionThe Inland Northwest Council operates the summer camps and other facilitated programs on the managed properties, which are funded largely by program service revenues. The endowed funds help cover the general operating expenses of the Council while it executes it's mission.

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,086,257BeginningYearBalanceAmt
Contributions$100ContributionsAmt
Investment Earnings Or Losses$309,106InvestmentEarningsOrLossesAmt
Grants Or Scholarships$145,449GrantsOrScholarshipsAmt
Administrative Expenses$21,870AdministrativeExpensesAmt
End Year Balance$3,228,144EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,827,628BeginningYearBalanceAmt
Contributions$1,567ContributionsAmt
Investment Earnings Or Losses$409,348InvestmentEarningsOrLossesAmt
Grants Or Scholarships$132,763GrantsOrScholarshipsAmt
Other Expenditures$1,467OtherExpendituresAmt
Administrative Expenses$18,056AdministrativeExpensesAmt
End Year Balance$3,086,257EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,528,344BeginningYearBalanceAmt
Contributions$2,292ContributionsAmt
Investment Earnings Or Losses-$544,260InvestmentEarningsOrLossesAmt
Grants Or Scholarships$142,297GrantsOrScholarshipsAmt
Other Expenditures$1,088OtherExpendituresAmt
Administrative Expenses$15,363AdministrativeExpensesAmt
End Year Balance$2,827,628EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,998,114BeginningYearBalanceAmt
Contributions$202,225ContributionsAmt
Investment Earnings Or Losses$470,920InvestmentEarningsOrLossesAmt
Grants Or Scholarships$125,621GrantsOrScholarshipsAmt
Other Expenditures$27OtherExpendituresAmt
Administrative Expenses$17,267AdministrativeExpensesAmt
End Year Balance$3,528,344EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,705,852BeginningYearBalanceAmt
Contributions$22,725ContributionsAmt
Investment Earnings Or Losses$410,363InvestmentEarningsOrLossesAmt
Grants Or Scholarships$125,000GrantsOrScholarshipsAmt
Other Expenditures$873OtherExpendituresAmt
Administrative Expenses$14,953AdministrativeExpensesAmt
End Year Balance$2,998,114EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.89300BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.10000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00700TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$244,964OtherCostOrOtherBasisAmt
Book Value$244,964BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,513,647OtherCostOrOtherBasisAmt
Depreciation$1,953,991DepreciationAmt
Book Value$1,559,656BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,277,249OtherCostOrOtherBasisAmt
Depreciation$795,900DepreciationAmt
Book Value$481,349BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$437,364OtherCostOrOtherBasisAmt
Depreciation$164,739DepreciationAmt
Book Value$272,625BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,558,594TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$343,940TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$43,159NetUnrealizedGainsInvstAmt
Revenue Not Reported$43,159RevenueNotReportedAmt
Revenue Subtotal$300,781RevenueSubtotalAmt
Investment Expenses Not Incld$23,472InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$23,472RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$324,253TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$368,564TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$368,564ExpensesSubtotalAmt
Investment Expenses Not Incld2$23,472InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$23,472ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$392,036TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationThe Organizations tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Inland Northwest CouncilBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Recipient EIN910567262RecipientEIN
Cash Grant$145,449CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantSupport organizationPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2James and Dave Black are brothers.
Form 990, Part VI, Section B, Line 11bThe CPA firm prepares the Form by inputting information from the audited financial statements. The Board and Management then review the Form for accuracy and completeness of the numbers and information. Upon approval, the Form is finalized and signed by Management.
Form 990, Part VI, Section B, Line 12cThe Board requires that members complete and sign conflict of interest statements each year.
Form 990, Part VI, Section B, Line 15aThe Foundation has no compensated employees. The top management official of the Inland Northwest Council of the Boy Scouts of America (see Schedule A), the Scout Executive, performs whatever management and administrative functions are needed by the Foundation. The Scout Executive is not compensated by the Foundation for these services.
Form 990, Part VI, Section B, Line 15bA group of five executive board members reviews the compensation of all employees annually and approves the executive director's compensation. In reviewing the executive director's compensation, the group has available to it compensation information related to other council's of similar size and scope. The executive director's compensation is also reviewed by the BSA's Western Region personnel director.
Form 990, Part VI, Section C, Line 19Governing documents, policies and financial statements are available upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy Scouts of AmericaBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1411 W Boy Scout WayAddressLine1Txt
CitySpokaneCityNm
State AbbreviationWAStateAbbreviationCd
ZIP992012287ZIPCd
FieldValueIRS element (for citing)
EIN910567262EIN
Primary ActivitiesCharacter and leadership development in youthPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status170(b)(1)(A)(vi)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Inland NW Council Boy Scouts of AmericaBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypebTransactionTypeTxt
Involved$145,449InvolvedAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.