BOY SCOUTS OF AMERICA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BOY SCOUTS OF AMERICA (EIN 38-1972383)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-10-10
IRS object ID: 201342839349300709
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-10T09:08:59-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	YEO & YEO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3275	AddressLine1
City	SAGINAW	City
State	MI	State
ZIP Code	48605	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381972383	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BOY SCOUTS OF AMERICA	BusinessNameLine1
Business Name Line2	265 LAKE HURON AREA COUNCIL	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BOYS	NameControl
Phone	9896624464	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 129	AddressLine1
City	AUBURN	City
State	MI	State
ZIP Code	486110129	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAUL SCHWARTZ	Name
Title	COUNCIL EXECUTIVE	Title
Phone	9896624464	Phone
Date Signed	2013-10-03	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID R YOUNGSTROM	Name
Phone	9897939830	Phone
Date Prepared	2013-10-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PAUL SCHWARTZ	NameOfPrincipalOfficerPerson
Gross Receipts	2291546	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.LHACBSA.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1971	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERCIA, 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 THE BOY SCOUTS OF AMERICA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	61	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	61	NbrIndependentVotingMembers
Total Nbr Employees	109	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	635432	ContributionsGrantsPriorYear
Contributions Grants Current Year	571812	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	945503	ProgramServiceRevenuePriorYear
Program Service Revenue CY	930179	ProgramServiceRevenueCY
Investment Income Prior Year	120	InvestmentIncomePriorYear
Investment Income Current Year	-47191	InvestmentIncomeCurrentYear
Other Revenue Prior Year	328208	OtherRevenuePriorYear
Other Revenue Current Year	385769	OtherRevenueCurrentYear
Total Revenue Prior Year	1909263	TotalRevenuePriorYear
Total Revenue Current Year	1840569	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1154112	SalariesEtcPriorYear
Salaries Etc Current Year	1109162	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	128142	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1109204	OtherExpensePriorYear
Other Expenses Current Year	1035598	OtherExpensesCurrentYear
Total Expenses Prior Year	2263316	TotalExpensesPriorYear
Total Expenses Current Year	2144760	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-354053	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-304191	RevenuesLessExpensesCY
Total Assets BOY	3664018	TotalAssetsBOY
Total Assets EOY	3368871	TotalAssetsEOY
Total Liabilities BOY	267811	TotalLiabilitiesBOY
Total Liabilities EOY	216340	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3396207	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3152531	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERCIA, 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 THE BOY SCOUTS OF AMERICA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1222919	Expense
Description	THE LAKE HURON AREA COUNCIL, BOY SCOUTS OF AMERICA SERVES 9,811 YOUTH AND 2,368 ADULT VOLUNTEER LEADERS IN 19 NORTHEAST MICHIGAN COUNTIES. 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 FROM FIRST TO FIFTH GRADE OR 7 TO 11 1/2 YEARS. THE PGORAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 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 SUBDIVIDISON OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON AMERICAN INDIAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	669834	Expense
Description	CAMPING - THE LAKE HURON AREA COUNCIL OPERATES TWO PREMIER CAMPING FACILITIES: CAMP ROTARY, NEAR CLARE, MICHIGAN AND THE PAUL BUNYAN SCOUT RESERVATION, NEAR ROSE CITY, MICHIGAN. THE TWO CAMPS OFFER SCOUTS NEARLY 2,000 ACRES OF CAMPING,OUTDOOR EDUCATION AND ADVENTURE.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	UNIT TYPE - IT IS THE PURPOSE OF THE COUNCIL TO PROVIDE FOR BOYS AND CO-ED HIGH SCHOOL AGE YOUTH A PROGRAM DESIGNED TO BUILD QUALITIES OF CHARACTER, CITIZENSHIP, LEADERSHIP, MORAL AND ETHICAL DECISION MAKING.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1892753	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	109	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	61	NbrVotingGoverningBodyMembers
Number Independent Voting Members	61	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PAUL SCHWARTZ	NamePerson
Telephone Number	9896624464	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5001 S ELEVEN MILE RD	AddressLine1
City	AUBURN	City
State	MI	State
ZIP Code	48611	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (47 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer
DAN KOZAKIEWICZ
PAST PRESIDE	X	0	0	0
DON TAYLOR
EXEC BOARD	X	0	0	0
DAVID HARRISON
EXEC BOARD	X	0	0	0
GARNET SHERMAN
TREASURER	X	0	0	0
CHUCK COTE
EXEC BOARD	X	0	0	0
DON RIEGGER
EXEC BOARD	X	0	0	0
DR MIKE PARMER
COUNCIL COMM	X	0	0	0
TOM ACKER
EXEC BOARD	X	0	0	0
LARRY ARENDT
EXEC BOARD	X	0	0	0
JACK BEAMISH
EXEC BOARD	X	0	0	0
JOE BEVIRT
EXEC BOARD	X	0	0	0
JIM BROZZO
EXEC BOARD	X	0	0	0
DAN DWYER
EXEC BOARD	X	0	0	0
KATHIE FUCE-HOBOHM
EXEC BOARD	X	0	0	0
FRANK GERACE
EXEC BOARD	X	0	0	0
JOHN GLYNN
EXEC BOARD	X	0	0	0
CRAIG GOSLIN
EXEC BOARD	X	0	0	0
JEFF GOYT
EXEC BOARD	X	0	0	0
KENT HOLSING
EXEC BOARD	X	0	0	0
DR WALTER WM JACQUEMIN
EXEC BOARD	X	0	0	0
DR MARK JONES
EXEC BOARD	X	0	0	0
CHRIS MONK
EXEC BOARD	X	0	0	0
BRUCE MCCLINTICK
EXEC BOARD	X	0	0	0
DON NEWPORT
EXEC BOARD	X	0	0	0
DAN OPPERMAN
EXEC BOARD	X	0	0	0
DR KEITH PRETTY
EXEC BOARD	X	0	0	0
DOUG RECHSTEINER
VP PROGRAMS	X	0	0	0
FRED ROLF
EXEC BOARD	X	0	0	0
JOYCE SEALS
EXEC BOARD	X	0	0	0
TOM SEQUIN
EXEC BOARD	X	0	0	0
JOHN SIVEY
EXEC BOARD	X	0	0	0
JIM SMITH
EXEC BOARD	X	0	0	0
CURT THAYER
EXEC BOARD	X	0	0	0
HOWARD UNGERLEIDER
VP DEVELOPME	X	0	0	0
LARRY WASHINGTON
EXEC BOARD	X	0	0	0
ROBERT L WHEELER
EXEC BOARD	X	0	0	0
DR CRAIG YOUNKMAN
EXEC BOARD	X	0	0	0
JOHN RADUCHA
EXEC BOARD	X	0	0	0
EARL SHIPP
EXEC BOARD	X	0	0	0
RICH WELLS
COUNCIL PRES	X	0	0	0
MARTIN HILL
EXEC BOARD	X	0	0	0
KEVIN LEITZ
VP MEMBERSHI	X	0	0	0
RALPH BROZZO
EXEC BOARD	X	0	0	0
JACK CAMBRIDGE
EXEC BOARD	X	0	0	0
MIKE ERICKSON
EXEC BOARD	X	0	0	0
FERNANDO GARCIA
EXEC BOARD	X	0	0	0
BRIAN NASTASE
SCOUT EXEC/C		116349	0	18239	40.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	116349	TotalReportableCompFromOrg
Total Other Compensation	18239	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Related Organizations	74838	RelatedOrganizations
All Other Contributions	496974	AllOtherContributions
Noncash Contributions	5615	NoncashContributions
Total Contributions	571812	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CAMP REVENUES	900099	782866	782866
COUNCIL ACTIVITIES	900099	147313	147313

Field	Value	IRS element (for citing)
Total Program Service Revenue	930179	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	95	TotalRevenueColumn
Exclusion	$95	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	47286	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-47286	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-47286	TotalRevenueColumn
Related Or Exempt Function Income	-47286	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	753131	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	403691	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	349440	TotalRevenueColumn
Exclusion	$349,440	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER REVENUE	Description
Business Code	900002	BusinessCode
Total Revenue Column	36329	TotalRevenueColumn
Related Or Exempt Function Income	36329	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	36329	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1840569	TotalRevenueColumn
Related Or Exempt Function Income	919222	RelatedOrExemptFunctionIncome
Exclusion	$349,535	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	144102	Total
Program Services	87406	ProgramServices
Management And General	21261	ManagementAndGeneral
Fundraising	35435	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	745328	Total
Program Services	691396	ProgramServices
Management And General	28607	ManagementAndGeneral
Fundraising	25325	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	42350	Total
Program Services	39880	ProgramServices
Management And General	1423	ManagementAndGeneral
Fundraising	1047	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	102642	Total
Program Services	89228	ProgramServices
Management And General	6473	ManagementAndGeneral
Fundraising	6941	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	74740	Total
Program Services	68714	ProgramServices
Management And General	3080	ManagementAndGeneral
Fundraising	2946	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	23002	Total
Program Services	19490	ProgramServices
Management And General	1612	ManagementAndGeneral
Fundraising	1900	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	429760	Total
Program Services	397842	ProgramServices
Management And General	10556	ManagementAndGeneral
Fundraising	21362	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	166456	Total
Program Services	156538	ProgramServices
Management And General	4553	ManagementAndGeneral
Fundraising	5365	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	104272	Total
Program Services	94443	ProgramServices
Management And General	4512	ManagementAndGeneral
Fundraising	5317	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	16213	Total
Program Services	14043	ProgramServices
Management And General	996	ManagementAndGeneral
Fundraising	1174	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2358	Total
Program Services	1998	ProgramServices
Management And General	165	ManagementAndGeneral
Fundraising	195	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	22690	Total
Management And General	22690	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	162662	Total
Program Services	137823	ProgramServices
Management And General	11403	ManagementAndGeneral
Fundraising	13436	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	30652	Total
Program Services	28063	ProgramServices
Management And General	1189	ManagementAndGeneral
Fundraising	1400	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
URBAN EMPHASIS	46206	39150	3239	3817
OTHER	17688	15015	1227	1446
RENTAL & EQUIP	13639	11724	879	1036

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2144760	Total
Program Services	1892753	ProgramServices
Management And General	123865	ManagementAndGeneral
Fundraising	128142	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	37827	BOY
EOY	38630	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	114348	BOY
EOY	97453	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	8157	BOY
EOY	17110	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	72382	BOY
EOY	69384	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	44248	BOY
EOY	40006	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	5003233	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2010620	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3156652	BOY
EOY	2992613	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	230404	BOY
EOY	53382	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	60293	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3664018	BOY
EOY	3368871	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	198872	BOY
EOY	149985	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	59859	BOY
EOY	63083	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9080	BOY
EOY	3272	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	267811	BOY
EOY	216340	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3084459	BOY
EOY	3025666	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	301853	BOY
EOY	116748	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9895	BOY
EOY	10117	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3396207	BOY
EOY	3152531	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3664018	BOY
EOY	3368871	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-304191	ReconcilationRevenueExpenses
Reconcilation Other Changes	60515	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1087001	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1489406	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	864382	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	635432	CurrentTaxYearMinus1Year
Current Tax Year	571812	CurrentTaxYear
Total	4648033	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1087001	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1489406	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	864382	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	635432	CurrentTaxYearMinus1Year
Current Tax Year	571812	CurrentTaxYear
Total	4648033	Total

Field	Value	IRS element (for citing)
Public Support Total170	4648033	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	57324	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	44097	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7087	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	137	CurrentTaxYearMinus1Year
Current Tax Year	95	CurrentTaxYear
Total	108740	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	357341	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	40475	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	803544	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	723718	CurrentTaxYearMinus1Year
Current Tax Year	753131	CurrentTaxYear
Total	2678209	Total

Field	Value	IRS element (for citing)
Total Support	7434982	TotalSupport
Gross Receipts From Admissions Etc	966508	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.62520	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.71060	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	16684	BeginningOfYearBalance
Administrative Expenses	6789	AdministrativeExpenses
End Of Year Balance	9895	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	17145	BeginningOfYearBalance
Administrative Expenses	461	AdministrativeExpenses
End Of Year Balance	16684	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	87937	BeginningOfYearBalance
Administrative Expenses	70790	AdministrativeExpenses
End Of Year Balance	17145	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	96590	OtherCostOrOtherBasis
Book Value	96590	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4140304	OtherCostOrOtherBasis
Depreciation	1402855	Depreciation
Book Value	2737449	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	766339	OtherCostOrOtherBasis
Depreciation	607765	Depreciation
Book Value	158574	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2992613	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
PURCHASE AGREEMENT PAYABLE	$3,272
OTHER CURRENT LIABILITIES

Field	Value	IRS element (for citing)
Total Of Amounts	3272	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	1840569	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1840569	RevenueSubtotal
Total Revenue Per Form990	1840569	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2144760	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2144760	ExpensesSubtotal
Total Expenses Per Form990	2144760	TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	POPCORN SALES	NameOfEvent1
Gross Receipts Event1	613015	GrossReceiptsEvent1
Gross Revenue Event1	613015	GrossRevenueEvent1
Other Direct Expenses Event1	371636	OtherDirectExpensesEvent1
Name Of Event2	GOLF	NameOfEvent2
Gross Receipts Event2	140116	GrossReceiptsEvent2
Gross Revenue Event2	140116	GrossRevenueEvent2
Other Direct Expenses Event2	32055	OtherDirectExpensesEvent2
Gross Receipts Total	753131	GrossReceiptsTotal
Gross Revenue Total Events	753131	GrossRevenueTotalEvents
Other Direct Expenses Total Events	403691	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	403691	DirectExpenseSummaryEvents
Net Income Summary	349440	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERCIA, 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 THE BOY SCOUTS OF AMERICA.
FIRST ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUBDIVIDISON OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON AMERICAN INDIAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	ACTIVE MEMBERS MAY VOTE AT THE ANUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE.
POLICIES AND PROCEDURES GOVERNING CHAPTERS	FORM 990, PAGE 6, PART VI, LINE 10B	COUNCILS HAVE THE LEGAL AUTHORITY TO EXCERCISE SUPERVISOIN AND CONTROL OF UNITS. UNITS ARE CONTROLLED BY ARTICLES IX AND X OF THE MODEL BYLAWS FOR COUNCILS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE 990 WAS DISCUSSED WITH THE BOARD BEFORE BEING FINALIZED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	REVIEWED ANNUALLY WITH STAFF AND BOARD, MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING IF THERE IS A CONFLICT OF INTEREST
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	NATIONAL BSA PROVIDES GUIDELINES. LOCAL BSA IS COMPLIANT WITH THOSE GUIDELINES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THERE IS A COMPENSATION AND BENEFITS COMMITTEE THAT REVIEWS THE EVALUATION
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	PRIOR PERIOD ADJUSTMENT FOR SPLIT INTEREST 58,448 UNREALIZED GAIN ON CSV LIFE INSURANCE 222 UNREALIZED GAIN ON SPLIT INTEREST AGREEMENT 1,845

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
BOY SCOUTS OF AMERICA CAMP TRUST
5001 SOUTH ELEVEN MILE RD	AUBURN	MI	48611	386049146	ENDOWMENT	MI	501 C3	11B	N/A	false
BOY SCOUTS OF AMERICA COUNCIL TRUST
5001 SOUTH ELEVEN MILE RD	AUBURN	MI	48611	382471498	ENDOWMENT	MI	501 C3	11B	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
BSA COUNCIL TRUST FUND
C	59801
BSA CAMP TRUST FUND
C	15037