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Nonprofit · EIN 23-7208559

BOY SCOUTS OF AMERICA

Also known as 449 BLACK SWAMP AREA CONCIL TR FUND

Tax-exempt · FINDLAY, OH 45840

Financials

$324K$683K2023$532K$431K2024$217K$376K2025
Revenue Expenses · by fiscal year end
Financials of BOY SCOUTS OF AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$217,379$376,194-$158,815$7,883,577$0$7,883,577
December 31, 2024990$531,991$430,610$101,381$7,141,290$0$7,141,290
December 31, 2023990$324,003$682,528-$358,525$6,678,170$0$6,678,170
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$5,200
Program service revenue
$0
Investment income
$212,179
Net gain from sales of assets
$26,263
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$333,460
Management and general (functional)
$42,734

Balance sheet and other

Total assets, start of year
$7,141,290
Total assets, end of year
$7,883,577
Total liabilities, end of year
$0
Net assets, end of year
$7,883,577
Publicly traded securities
$7,883,477
Net assets without donor restrictions
$3,720,618
Net assets with donor restrictions
$4,162,959
Gross receipts
$316,171
Employees
0
Year formed
1996
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DONALD ALEXANDERBOARD MEMBER
Trustee or director
2$0
MATT BLACKPAST PRESIDE
Trustee or director
2$0
CURT BROOKHARTBOARD MEMBER
Trustee or director
2$0
SHERRI GARNER BRUMBAUGHVP DEVELOPEM
Trustee or director, Officer
2$0
CHAD BRYANBOARD MEMBER
Trustee or director
2$0
TAMMY COOPERVP CAMPING
Trustee or director, Officer
2$0
PATRICK COWARDTREASURER
Trustee or director, Officer
2$0
CHUCK CLAPPERBOARD MEMBER
Trustee or director
2$0
ROBERT CUPPBOARD MEMBER
Trustee or director
2$0
STAN DOTYVP ENDOWMENT
Trustee or director, Officer
2$0
ROGER FRESEBOARD MEMBER
Trustee or director
2$0
RICHARD FLOWERSBOARD MEMBER
Trustee or director
2$0
SCOTT GRAYBOARD MEMBER
Trustee or director
2$0
BRENDAN GREANEYVP MARKETING
Trustee or director, Officer
2$0
MIKE GREENWOODBOARD MEMBER
Trustee or director
2$0
22 more people on this return
NameTitleHours / weekCompensation
DEAN HANKINSBOARD MEMBER
Trustee or director
2$0
BENJAMIN HARRISBOARD MEMBER
Trustee or director
2$0
CHASE HATFIELDVP EXPLORING
Trustee or director, Officer
2$0
KARL HEMINGERVP DIST OPER
Trustee or director, Officer
2$0
PHIL HAVENSVP PROPERTIE
Trustee or director, Officer
2$0
JEFFREY ITENBOARD MEMBER
Trustee or director
2$0
TOM MASTERSONCOMMISSIONER
Trustee or director
2$0
DANIEL MEFFLEYVP PROGRAM
Trustee or director, Officer
2$0
MIKE METZGERBOARD MEMBER
Trustee or director
2$0
CHRISTOPHER MILESKIBOARD MEMBER
Trustee or director
2$0
MARK MILLERVP STRAGTIC
Trustee or director, Officer
2$0
CHERYL PARSONVP MEMBERSHI
Trustee or director, Officer
2$0
BENJAMIN SAPPBOARD MEMBER
Trustee or director
2$0
DOUG SAULBOARD MEMBER
Trustee or director
2$0
CALE SPIELESBOARD MEMBER
Trustee or director
2$0
MIKE SAXTONBOARD MEMBER
Trustee or director
2$0
DAVID THOMPSONPRESIDENT
Trustee or director, Officer
2$0
DAN VENNEKOTTERBOARD MEMBER
Trustee or director
2$0
MICHELLE WAGGONERBOARD MEMBER
Trustee or director
2$0
JEFFREY WHITMANLEGAL COUNCI
Trustee or director
2$0
MICHAEL YAMMINEBOARD MEMBER
Trustee or director
2$0
MARC KOGANSCOUT EXECUT
Officer
2$0
990 for the year ended December 31, 2024: 41 people
NameTitleHours / weekCompensation
DONALD ALEXANDERBOARD MEMBER
Trustee or director
2$0
MATT BLACKPRESIDENT
Trustee or director, Officer
2$0
CURT BROOKHARTBOARD MEMBER
Trustee or director
2$0
SHERRI GARNER BRUMBAUGHVP DEVELOPEM
Trustee or director, Officer
2$0
CHAD BRYANBOARD MEMBER
Trustee or director
2$0
TAMMY COOPERVP CAMPING
Trustee or director, Officer
2$0
PATRICK COWARDTREASURER
Trustee or director, Officer
2$0
CHUCK CLAPPERBOARD MEMBER
Trustee or director
2$0
JUDY CRAWFORDBOARD MEMBER
Trustee or director
2$0
ROBERT CUPPBOARD MEMBER
Trustee or director
2$0
STAN DOTYVP ENDOWMENT
Trustee or director, Officer
2$0
DANGER ECKLEBERRYBOARD MEMBER
Trustee or director
2$0
BROOK EDWARDSBOARD MEMBER
Trustee or director
2$0
ROGER FRESEBOARD MEMBER
Trustee or director
2$0
WILLIAM FINERTYBOARD MEMBER
Trustee or director
2$0
RICHARD FLOWERSBOARD MEMBER
Trustee or director
2$0
SCOTT GRAYBOARD MEMBER
Trustee or director
2$0
BRENDAN GREANEYVP MARKETING
Trustee or director, Officer
2$0
CHASE HATFIELDVP EXPLORING
Trustee or director, Officer
2$0
KARL HEMINGERVP DIST OPER
Trustee or director, Officer
2$0
PHIL HAVENSVP PROPERTIE
Trustee or director, Officer
2$0
JEFFREY ITENBOARD MEMBER
Trustee or director
2$0
JEFF JUSTUSBOARD MEMBER
Trustee or director
2$0
TOM MASTERSONCOMMISSIONER
Trustee or director
2$0
DANIEL MEFFLEYPAST PRESIDE
Trustee or director, Officer
2$0
MIKE METZGERBOARD MEMBER
Trustee or director
2$0
CHRISTOPHER MILESKIBOARD MEMBER
Trustee or director
2$0
MARK MILLERVP STRAGTIC
Trustee or director, Officer
2$0
CHERYL PARSONVP MEMBERSHI
Trustee or director, Officer
2$0
WALT POFFENBAUGHBOARD MEMBER
Trustee or director
2$0
DOUG SAULBOARD MEMBER
Trustee or director
2$0
CALE SPIELESBOARD MEMBER
Trustee or director
2$0
SHANE STECHSCHULTEBOARD MEMBER
Trustee or director
2$0
MIKE SAXTONBOARD MEMBER
Trustee or director
2$0
DAVID THOMPSONEXECUTIVE VP
Trustee or director, Officer
2$0
DAN VENNEKOTTERBOARD MEMBER
Trustee or director
2$0
TINA VERHOFFBOARD MEMBER
Trustee or director
2$0
MICHELLE WAGGONERBOARD MEMBER
Trustee or director
2$0
JEFFREY WHITMANLEGAL COUNCI
Trustee or director
2$0
MICHAEL YAMMINEBOARD MEMBER
Trustee or director
2$0
MARC KOGANSCOUT EXECUT
Officer
2$0
990 for the year ended December 31, 2023: 46 people
NameTitleHours / weekCompensation
DONALD ALEXANDERBOARD MEMBER
Trustee or director
2$0
KARIM BAROUDIBOARD MEMBER
Trustee or director
2$0
MATT BLACKPRESIDENT
Trustee or director, Officer
2$0
CURT BROOKHARTBOARD MEMBER
Trustee or director
2$0
SHERRI GARNER BRUMBAUGHVP DEVELOPEM
Trustee or director, Officer
2$0
CHAD BRYANBOARD MEMBER
Trustee or director
2$0
PATRICK COWARDBOARD MEMBER
Trustee or director
2$0
CHUCK CLAPPERBOARD MEMBER
Trustee or director
2$0
JUDY CRAWFORDBOARD MEMBER
Trustee or director
2$0
ROBERT CUPPBOARD MEMBER
Trustee or director
2$0
STAN DOTYVP ENDOWMENT
Trustee or director, Officer
2$0
BROOK EDWARDSBOARD MEMBER
Trustee or director
2$0
KEITH EIDENTREASURER
Trustee or director, Officer
2$0
ROGER FRESEBOARD MEMBER
Trustee or director
2$0
WILLIAM FINERTYBOARD MEMBER
Trustee or director
2$0
RICHARD FLOWERSBOARD MEMBER
Trustee or director
2$0
SCOTT GRAYBOARD MEMBER
Trustee or director
2$0
BRENDAN GREANEYBOARD MEMBER
Trustee or director
2$0
CHASE HATFIELDVP EXPLORING
Trustee or director, Officer
2$0
KARL HEMINGERVP DIST OPER
Trustee or director, Officer
2$0
DAVE HUCKERIEDEBOARD MEMBER
Trustee or director
2$0
PHIL HAVENSVP PROPERTIE
Trustee or director, Officer
2$0
JEFFREY ITENBOARD MEMBER
Trustee or director
2$0
RALPH JUSTUSBOARD MEMBER
Trustee or director
2$0
DALE LAWSBOARD MEMBER
Trustee or director
2$0
JOHN LOVEBOARD MEMBER
Trustee or director
2$0
MATTHEW LUDWIGBOARD MEMBER
Trustee or director
2$0
TOM MASTERSONASST COMMISS
Trustee or director
2$0
DANIEL MEFFLEYPAST PRESIDE
Trustee or director, Officer
2$0
MIKE METZGERBOARD MEMBER
Trustee or director
2$0
CHRISTOPHER MILESKIBOARD MEMBER
Trustee or director
2$0
MARK MILLERVP STRAGTIC
Trustee or director, Officer
2$0
CHERYL PARSONVP MEMBERSHI
Trustee or director, Officer
2$0
WALT POFFENBAUGHBOARD MEMBER
Trustee or director
2$0
GRANT RUSSELVP ALUMNI
Trustee or director, Officer
2$0
DOUG SAULBOARD MEMBER
Trustee or director
2$0
JUSTIN SCHIEFERBOARD MEMBER
Trustee or director
2$0
SHANE STECHSCHULTEBOARD MEMBER
Trustee or director
2$0
MIKE SAXTONBOARD MEMBER
Trustee or director
2$0
DAVID THOMPSONVP PROGRAM
Trustee or director, Officer
2$0
DAN VENNEKOTTERBOARD MEMBER
Trustee or director
2$0
TINA VERHOFFBOARD MEMBER
Trustee or director
2$0
MICHELLE WAGGONERCOMMISSIONER
Trustee or director
2$0
JEFFREY WHITMANLEGAL COUNCI
Trustee or director
2$0
MICHAEL YAMMINEBOARD MEMBER
Trustee or director
2$0
MARC KOGANSCOUT EXECUT
Officer
2$0

Address and contacts

Address (IRS master file)
2100 BROAD AVE, FINDLAY, OH 45840-2748
Principal officer (990 for 2025)
MARC KOGAN
Signed the 990
MARC KOGAN, SCOUT EXECUTIVE
Return prepared by
FRUTH & COMPANY PLL CPA'S

Mission

TO OPERATE THE SCOUTING AMERICA PROGRAM FOR A MULTI-COUNTY AREA.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION PROVIDES FUNDS TO FURTHER THE MISSION OF THE BLACK SWAMP AREA COUNCIL OF THE BOY SCOUTS OF AMERICA.
    Expenses $333,460

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7208559
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Exempt since
1965
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$7,883,577
Income (IRS master file)
$316,171

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$217,379$376,194$7,883,577XML
990December 2024$531,991$430,610$7,141,290XML
990December 2023$324,003$682,528$6,678,170XML
990December 2022$323,753$259,217$6,353,698IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7208559).

Questions about BOY SCOUTS OF AMERICA

What is the EIN of BOY SCOUTS OF AMERICA?
The employer identification number (EIN) of BOY SCOUTS OF AMERICA is 23-7208559.
Is BOY SCOUTS OF AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1965.
Which annual return does BOY SCOUTS OF AMERICA file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BOY SCOUTS OF AMERICA due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BOY SCOUTS OF AMERICA last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of BOY SCOUTS OF AMERICA?
The 990 for the year ended December 31, 2025 names MARC KOGAN.
Who are the officers and directors of BOY SCOUTS OF AMERICA?
The 990 for the year ended December 31, 2025 lists 37 people; 0 received compensation from the organization.
How much revenue does BOY SCOUTS OF AMERICA have?
On its 990 for the year ended December 31, 2025 it reported revenue of $217,379, expenses of $376,194 and total assets of $7,883,577 at year end.

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