BOY SCOUTS OF AMERICA: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 34-0714546)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-08-10
IRS object ID
202602229349300020
Schema version
2025v4.2
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)
Return2026-08-10T08:41:06-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341341400PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1415 GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14300 MUNSON STREET NWAddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44718ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714546EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUCKEYE COUNCIL OF BOY SCOUTS OF AMERICABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBUCKBusinessNameControlTxt
Phone3305804272PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12301 13TH ST NWAddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44708ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNATHAN HOPPERPersonNm
Person TitleSCOUT EXECUTIVE/CEOPersonTitleTxt
Phone3305804272PhoneNum
Signature2026-08-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANA L PATTERSONPreparerPersonNm
PTINP01278758PTIN
Phone3304920094PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNATHAN HOPPERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12301 13TH ST NWAddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44708ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,316,018GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BUCKEYECOUNCIL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1959FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROMOTE THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS.ActivityOrMissionDesc
Voting Members Governing Body37VotingMembersGoverningBodyCnt
Voting Members Independent36VotingMembersIndependentCnt
Total Employee101TotalEmployeeCnt
Total Volunteers2100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,534,618PYContributionsGrantsAmt
CY Contributions Grants$2,487,425CYContributionsGrantsAmt
PY Program Service Revenue$966,617PYProgramServiceRevenueAmt
CY Program Service Revenue$1,099,146CYProgramServiceRevenueAmt
PY Investment Income$122,801PYInvestmentIncomeAmt
CY Investment Income$625,360CYInvestmentIncomeAmt
PY Other Revenue$480,480PYOtherRevenueAmt
CY Other Revenue$453,015CYOtherRevenueAmt
PY Total Revenue$4,104,516PYTotalRevenueAmt
CY Total Revenue$4,664,946CYTotalRevenueAmt
PY Grants And Similar Paid$8,703PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,848CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,177,890PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,161,114CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$205,367CYTotalFundraisingExpenseAmt
PY Other Expenses$1,519,720PYOtherExpensesAmt
CY Other Expenses$1,632,476CYOtherExpensesAmt
PY Total Expenses$2,706,313PYTotalExpensesAmt
CY Total Expenses$2,800,438CYTotalExpensesAmt
PY Revenues Less Expenses$1,398,203PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,864,508CYRevenuesLessExpensesAmt
Total Assets BOY$14,794,536TotalAssetsBOYAmt
Total Assets EOY$17,167,500TotalAssetsEOYAmt
Total Liabilities BOY$501,663TotalLiabilitiesBOYAmt
Total Liabilities EOY$810,127TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,292,873NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,357,373NetAssetsOrFundBalancesEOYAmt
MissionPROMOTING 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,181,598ExpenseAmt
Grant$6,848GrantAmt
Revenue$1,478,818RevenueAmt
DescBUCKEYE COUNCIL'S SINGLE PURPOSE IS TO PROVIDE PROGRAMS, MANAGEMENT, AND SUPPORT FOR THE VARIOUS SCOUTING UNITS WITHIN ITS GEOGRAPHICAL AREA. AS OF DECEMBER 31, 2025, THIS INCLUDED 86 CUB SCOUT PACKS CONSISTING OF 2,283 CUB SCOUT MEMBERS, 107 SCOUTS BSA TROOPS CONSISTING OF 1,298 SCOUT MEMBERS, 5 VENTURE CREWS AND EXPLORING POSTS CONSISTING OF 54 MEMBERS. TOTAL SERVED WAS 198 SCOUTING UNITS CONSISTING OF 3,635 MEMBERS.Desc
Total Program Service Expenses$2,181,598TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee101EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members37GoverningBodyVotingMembersCnt
Independent Voting Member36IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATHAN HOPPERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3305804272PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12301 13TH ST NWAddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44708ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NATHAN HOPPER
SCOUT EXECUTIVE/CEO60.00Yes (X)Yes (X)$151,590$0$24,065
BRIAN BESECKER
VP OF OPERATIONS1.00Yes (X)Yes (X)$0$0$0
JAY HAYS
VP OF MEMBERSHIP1.00Yes (X)Yes (X)$0$0$0
PHIL FRANCIS
VP OF FINANCE1.00Yes (X)Yes (X)$0$0$0
DAMON KELLER
VP OF DEVELOPMENT1.00Yes (X)Yes (X)$0$0$0
KEVIN PULS
VP OF RISK MANAGEMENT1.00Yes (X)Yes (X)$0$0$0
TOBY HOY
VP OF PROGRAM1.00Yes (X)Yes (X)$0$0$0
MATT SMITH
COUNCIL PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MELISSA BILTZ
COUNCIL COMMISSIONER1.00Yes (X)Yes (X)$0$0$0
H STEWART FITZ GIBBON
TREASURER1.00Yes (X)Yes (X)$0$0$0
MICHAEL GRUBER
LEGAL COUNSEL1.00Yes (X)Yes (X)$0$0$0
MARC FUSARO
BOARD MEMBER1.00Yes (X)$0$0$0
TIM FRYE
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN HARBAUGH JR
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN HARBAUGH SR
BOARD MEMBER1.00Yes (X)$0$0$0
KARL HENLEY
BOARD MEMBER1.00Yes (X)$0$0$0
JIM HILL
BOARD MEMBER1.00Yes (X)$0$0$0
TOM HILT
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES HILT
BOARD MEMBER1.00Yes (X)$0$0$0
KURT HOLMES
BOARD MEMBER1.00Yes (X)$0$0$0
LEONARD JANCHAR
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL KREW
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL LOMBARDI
BOARD MEMBER1.00Yes (X)$0$0$0
JOEL LUECKE
BOARD MEMBER1.00Yes (X)$0$0$0
BERNIE MINER
BOARD MEMBER1.00Yes (X)$0$0$0
KEITH MONTESANO
BOARD MEMBER1.00Yes (X)$0$0$0
CRAIG REYNOLDS
BOARD MEMBER1.00Yes (X)$0$0$0
SCOTT SANDROCK
BOARD MEMBER1.00Yes (X)$0$0$0
NATHAN SAYERS
BOARD MEMBER1.00Yes (X)$0$0$0
BOB SCHLUNEKER
BOARD MEMBER1.00Yes (X)$0$0$0
DOUG SIBILA
BOARD MEMBER1.00Yes (X)$0$0$0
ANNE TAYLOR
BOARD MEMBER1.00Yes (X)$0$0$0
MARK TAYLOR
BOARD MEMBER1.00Yes (X)$0$0$0
GENE THORN
BOARD MEMBER1.00Yes (X)$0$0$0
LATRICE VIROLA
BOARD MEMBER1.00Yes (X)$0$0$0
DOUG WOODHALL
BOARD MEMBER1.00Yes (X)$0$0$0
ANDY ZIEGLER
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$151,590TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$24,065TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$13,189FederatedCampaignsAmt
Fundraising$250,884FundraisingAmt
Government Grants$208,649GovernmentGrantsAmt
All Other Contributions$2,014,703AllOtherContributionsAmt
Noncash Contributions$385,047NoncashContributionsAmt
Total Contributions$2,487,425TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAMPING900099$973,733$973,733
ACTIVITIES900099$125,413$125,413
FieldValueIRS element (for citing)
Total Program Service Revenue$1,099,146TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$167,293TotalRevenueColumnAmt
Exclusion$167,293ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$26,989RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$26,989RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,989TotalRevenueColumnAmt
Exclusion$26,989ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$457,517SecuritiesAmt
Other$550OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$457,517SecuritiesAmt
Other$550OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$458,067TotalRevenueColumnAmt
Exclusion$458,067ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$11,957FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$250,884ContriRptFundraisingEventAmt
Fundraising Direct Expenses$20,582FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$8,625TotalRevenueColumnAmt
Exclusion-$8,625ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,010,162GrossSalesOfInventoryAmt
Cost Of Goods Sold$630,490CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$379,672TotalRevenueColumnAmt
Related Or Exempt Func Income$379,672RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$54,979TotalRevenueColumnAmt
Exclusion$54,979ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$54,979OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,664,946TotalRevenueColumnAmt
Related Or Exempt Func Income$1,478,818RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$698,703ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$6,848TotalAmt
Program Services$6,848ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$175,655TotalAmt
Program Services$149,070ProgramServicesAmt
Management And General$15,354ManagementAndGeneralAmt
Fundraising$11,231FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$757,423TotalAmt
Program Services$646,847ProgramServicesAmt
Management And General$63,863ManagementAndGeneralAmt
Fundraising$46,713FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$52,549TotalAmt
Program Services$42,825ProgramServicesAmt
Management And General$5,616ManagementAndGeneralAmt
Fundraising$4,108FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$103,682TotalAmt
Program Services$84,490ProgramServicesAmt
Management And General$11,085ManagementAndGeneralAmt
Fundraising$8,107FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$71,805TotalAmt
Program Services$61,034ProgramServicesAmt
Management And General$6,222ManagementAndGeneralAmt
Fundraising$4,549FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$14,904TotalAmt
Management And General$14,904ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$89,263TotalAmt
Management And General$89,263ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$35,452TotalAmt
Management And General$35,452ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$54,554TotalAmt
Management And General$54,554ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$57,440TotalAmt
Program Services$37,267ProgramServicesAmt
Management And General$2,277ManagementAndGeneralAmt
Fundraising$17,896FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$159,080TotalAmt
Program Services$145,689ProgramServicesAmt
Management And General$7,734ManagementAndGeneralAmt
Fundraising$5,657FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$65,957TotalAmt
Program Services$57,008ProgramServicesAmt
Management And General$5,102ManagementAndGeneralAmt
Fundraising$3,847FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$23,517TotalAmt
Program Services$19,787ProgramServicesAmt
Management And General$2,155ManagementAndGeneralAmt
Fundraising$1,575FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,600TotalAmt
Management And General$8,600ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$56,790TotalAmt
Management And General$56,790ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$267,180TotalAmt
Program Services$253,756ProgramServicesAmt
Management And General$7,753ManagementAndGeneralAmt
Fundraising$5,671FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$193,916TotalAmt
Program Services$159,010ProgramServicesAmt
Management And General$20,160ManagementAndGeneralAmt
Fundraising$14,746FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM AND OTHER SUPPL$364,191$354,664$350$9,177
RECOGNITION AND AWARDS$103,827$64,135$512$39,180
MAINTENANCE OF EQUIPMEN$54,979$51,972$1,736$1,271

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$82,826TotalAmt
Program Services$47,196ProgramServicesAmt
Management And General$3,991ManagementAndGeneralAmt
Fundraising$31,639FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,800,438TotalAmt
Program Services$2,181,598ProgramServicesAmt
Management And General$413,473ManagementAndGeneralAmt
Fundraising$205,367FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,258,414BOYAmt
EOY$1,632,390EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$249,300EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$155,935BOYAmt
EOY$748,840EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$39,991BOYAmt
EOY$37,891EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$127,975BOYAmt
EOY$174,112EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,712BOYAmt
EOY$24,944EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,353,669LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,356,414LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,068,253BOYAmt
EOY$6,997,255EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$75,114BOYAmt
EOY$289,687EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$6,042,142BOYAmt
EOY$7,013,081EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,794,536BOYAmt
EOY$17,167,500EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$68,691BOYAmt
EOY$410,634EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$37,109BOYAmt
EOY$42,922EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$395,863BOYAmt
EOY$356,571EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$501,663BOYAmt
EOY$810,127EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,283,144BOYAmt
EOY$7,814,912EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,009,729BOYAmt
EOY$8,542,461EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,292,873BOYAmt
EOY$16,357,373EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,794,536BOYAmt
EOY$17,167,500EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,864,508ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$199,992NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,261,897CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,674,483CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,450,357CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,534,618CurrentTaxYearMinus1YearAmt
Current Tax Year$2,487,425CurrentTaxYearAmt
Total$11,408,780TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,261,897CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,674,483CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,450,357CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,534,618CurrentTaxYearMinus1YearAmt
Current Tax Year$2,487,425CurrentTaxYearAmt
Total$11,408,780TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$145,944SubstantialContributorsTotAmt
Public Support Total170$11,262,836PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$263,705CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$53,145CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,981CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$149,503CurrentTaxYearMinus1YearAmt
Current Tax Year$194,282CurrentTaxYearAmt
Total$687,616TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$54,979CurrentTaxYearAmt
Total$54,979TotalAmt
FieldValueIRS element (for citing)
Total Support$12,151,375TotalSupportAmt
Gross Receipts Rltd Activities$10,993,979GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92690PublicSupportCY170Pct
Public Support PY1700.84150PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS - 2025 AMOUNT: $ 54,979.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,840,901BeginningYearBalanceAmt
Contributions$861,768ContributionsAmt
Investment Earnings Or Losses$631,954InvestmentEarningsOrLossesAmt
Grants Or Scholarships$150,291GrantsOrScholarshipsAmt
End Year Balance$7,184,332EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,028,523BeginningYearBalanceAmt
Contributions$351,424ContributionsAmt
Investment Earnings Or Losses$463,993InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,039GrantsOrScholarshipsAmt
End Year Balance$5,840,901EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,363,535BeginningYearBalanceAmt
Contributions$153,025ContributionsAmt
Investment Earnings Or Losses$599,255InvestmentEarningsOrLossesAmt
Grants Or Scholarships$87,292GrantsOrScholarshipsAmt
End Year Balance$5,028,523EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,482,596BeginningYearBalanceAmt
Contributions$1,538,781ContributionsAmt
Investment Earnings Or Losses-$2,531,778InvestmentEarningsOrLossesAmt
Grants Or Scholarships$13,737GrantsOrScholarshipsAmt
Other Expenditures$112,327OtherExpendituresAmt
End Year Balance$4,363,535EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,339,850BeginningYearBalanceAmt
Contributions$9,066ContributionsAmt
Investment Earnings Or Losses$582,244InvestmentEarningsOrLossesAmt
Grants Or Scholarships$1,448,564GrantsOrScholarshipsAmt
End Year Balance$5,482,596EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.02366BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.97634PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,826,727OtherCostOrOtherBasisAmt
Book Value$1,826,727BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,133,306OtherCostOrOtherBasisAmt
Depreciation$3,369,673DepreciationAmt
Book Value$3,763,633BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,623,964OtherCostOrOtherBasisAmt
Depreciation$1,509,128DepreciationAmt
Book Value$114,836BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,769,672OtherCostOrOtherBasisAmt
Depreciation$2,477,613DepreciationAmt
Book Value$1,292,059BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,997,255TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN PERPETUAL TRUSTS$4,195,594
BENEFICIAL INTEREST IN COMMUNITY FOUNDATION$2,478,673
CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES$134,719
ROU ASSETS - OPERATING LEASES$49,300
ROU ASSETS - FINANCE LEASES, NET$154,795
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,013,081TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CUSTODIAL ACCOUNTS$138,404
OPERATING LEASE LIABILITY$49,845
FINANCE LEASE LIABILITY$168,322
FieldValueIRS element (for citing)
Total Liability$356,571TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,829,486TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$199,992NetUnrealizedGainsInvstAmt
Revenue Not Reported$199,992RevenueNotReportedAmt
Revenue Subtotal$4,629,494RevenueSubtotalAmt
Investment Expenses Not Incld$35,452InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$35,452RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,664,946TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,764,986TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,764,986ExpensesSubtotalAmt
Investment Expenses Not Incld2$35,452InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$35,452ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,800,438TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE INTENDED USE OF THE COUNCIL'S ENDOWMENT FUNDS IS TO PROVIDE INCOME TO SUPPORT THE OPERATIONS OF THE COUNCIL AND CAMP MAINTENANCE UTILIZING THE INVESTMENT EARNINGS FROM THE FUNDS.
PART X, LINE 2:THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2025 AND 2024. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2025 AND 2024, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES OR INTEREST. THE COUNCIL'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SPORTSMAN CLASSICEvent1Nm
Gross Receipts Event1$55,678GrossReceiptsEvent1Amt
Charitable Contri Event1$50,343CharitableContriEvent1Amt
Gross Revenue Event1$5,335GrossRevenueEvent1Amt
Non Cash Prizes Event1$3,486NonCashPrizesEvent1Amt
Rent Facility Costs Event1$1,846RentFacilityCostsEvent1Amt
Food And Beverage Event1$2,302FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$2,490OtherDirectExpensesEvent1Amt
Event2GOOD SCOUT LUNCHEONEvent2Nm
Gross Receipts Event2$159,674GrossReceiptsEvent2Amt
Charitable Contri Event2$157,594CharitableContriEvent2Amt
Gross Revenue Event2$2,080GrossRevenueEvent2Amt
Food And Beverage Event2$7,410FoodAndBeverageEvent2Amt
Other Events Total3OtherEventsTotalCnt
Gross Receipts Other Events$45,320GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$40,933CharitableContriOtherEventsAmt
Gross Revenue Other Events$4,387GrossRevenueOtherEventsAmt
Rent Fclty Costs Other Events$769RentFcltyCostsOtherEventsAmt
Oth Direct Expnss Other Events$2,279OthDirectExpnssOtherEventsAmt
Gross Receipts Total$260,672GrossReceiptsTotalAmt
Charitable Contributions Tot$248,870CharitableContributionsTotAmt
Gross Revenue Total Events$11,802GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$3,486NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$2,615RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$9,712FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$4,769OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$20,582DirectExpenseSummaryEventsAmt
Net Income Summary-$8,780NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
THE COUNCIL AWARDS COLLEGE SCHOLARSHIPS TO EAGLE SCOUTS IN THE MARION AREA, FUNDED BY THE GEORGE AND DOROTHY ALBER FUND.2$2,000
THE COUNCIL COVERS THE COST OF REGISTRATION AND INSURANCE FOR SCOUTREACH, SANDY BEAVER, HETUCK, KILLBUCK, JOHNNY APPLESEED TRAIL, AND HARDING AREA PARTICIPANTS.57$4,848

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE REGISTRATION FEES ARE PAID BY THE COUNCIL DIRECTLY TO THE NATIONAL BOY SCOUTS OF AMERICA FOR THE BENEFIT OF THE RECIPIENTS. THE EAGLE SCOUT SCHOLARSHIP DISTRIBUTION CHECKS ARE PAYABLE TO THE COLLEGE OR UNIVERSITY.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonNATHAN HOPPERPersonNm
TitleSCOUT EXECUTIVE/CEOTitleTxt
Base Compensation Filing Org$151,590BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$11,250DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,815NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$175,655TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$785NoncashContributionsRptF990Amt
Method Of Determining RevenuesTHRIFT STORE VALUEMethodOfDeterminingRevenuesTxt

Secur Prtnrshp Trust Intrsts SecurPrtnrshpTrustIntrstsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution4ContributionCnt
Noncash Contributions Rpt F990$384,262NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE COUNCIL IS REPORTING IN PART I, COLUMN (B) THE NUMBER OF CONTRIBUTIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM.
FORM 990, PART VI, SECTION A, LINE 2JOHN HARBAUGH JR & JOHN HARBAUGH SR HAVE A FAMILY RELATIONSHIP. JAMES HILT & TOM HILT HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7AACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE.
FORM 990, PART VI, SECTION A, LINE 7BACTIVE MEMBERS MAY VOTE AT THE ANNUAL 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 TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 WAS PROVIDED TO THE SCOUT EXECUTIVE WHO THEN PRESENTED A DRAFT COPY OF THE RETURN TO INDIVIDUALS OF THE COUNCIL'S EXECUTIVE BOARD AND AUDIT COMMITTEE FOR REVIEW AND QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS PUBLISHED ANNUALLY FOR MEMBERS OF THE EXECUTIVE BOARD AND EACH MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15THE BUCKEYE COUNCIL FOLLOWS THE BSA NATIONAL PLAN. THE BOARD PRESIDENT APPOINTS THE COMPENSATION AND BENEFITS COMMITTEE TO REVIEW AND APPROVE THE PROCESS.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE COUNCIL'S OFFICE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BUCKEYE BOY SCOUT FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12301 13TH ST NWAddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44708ZIPCd
FieldValueIRS element (for citing)
EIN472594187EIN
Primary ActivitiesTO SUPPORT, BENEFIT AND PROMOTE THE BOY SCOUTS OF AMERICA BUCKEYE COUNCILPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12B, IIPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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