Nonprofit · EIN 34-1694797
BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA
Also known as 449 BLACK SWAMP AREA COUNCIL
Tax-exempt · FINDLAY, OH 45840
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,992,199 | $1,953,985 | $38,214 | $6,322,908 | $388,072 | $5,934,836 |
| December 31, 2024 | 990 | $2,057,277 | $2,146,196 | -$88,919 | $6,381,706 | $485,084 | $5,896,622 |
| December 31, 2023 | 990 | $2,590,590 | $2,363,803 | $226,787 | $6,229,031 | $243,490 | $5,985,541 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $862,320
- Program service revenue
- $416,248
- Investment income
- $333,460
- Net income from fundraising events
- $161,847
- Net income from sales of inventory
- $116,836
- Other revenue
- $380,171
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $839,456
- Salaries, compensation and benefits (total)
- $1,073,232
- Professional fundraising fees
- $0
- Accounting fees
- $69,840
- Occupancy
- $139,866
- Travel
- $58,195
- Depreciation
- $189,394
- Program services (functional)
- $1,789,380
- Management and general (functional)
- $70,772
- Fundraising (functional)
- $93,833
Balance sheet and other
- Total assets, start of year
- $6,381,706
- Total assets, end of year
- $6,322,908
- Total liabilities, end of year
- $388,072
- Net assets, end of year
- $5,934,836
- Land, buildings and equipment
- $5,592,303
- Net assets without donor restrictions
- $5,333,770
- Net assets with donor restrictions
- $601,066
- Gross receipts
- $2,240,270
- Employees
- 129
- Volunteers
- 1,030
- Year formed
- 1991
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARC KOGAN | EXECUTIVE DI Highest-paid employee | 45 | $159,671 | $27,963 |
| DONALD ALEXANDER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATT BLACK | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| CURT BROOKHART | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SHERRI GARNER BRUMBAUGH | VP DEVELOPEM Trustee or director, Officer | 2 | $0 | $0 |
| CHAD BRYAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHUCK CLAPPER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TAMMY COOPER | VP CAMPING Trustee or director, Officer | 2 | $0 | $0 |
| PATRICK COWARD | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT CUPP | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| STAN DOTY | VP ENDOWMENT Trustee or director, Officer | 2 | $0 | $0 |
| ROGER FRESE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RICHARD FLOWERS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SCOTT GRAY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRENDAN GREANEY | VP MARKETING Trustee or director, Officer | 2 | $0 | $0 |
22 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE GREENWOOD | BOARD MEMBER Trustee or director | 2 | $0 |
| DEAN HANKINS | BOARD MEMBER Trustee or director | 2 | $0 |
| BENJAMIN HARRIS | BOARD MEMBER Trustee or director | 2 | $0 |
| CHASE HATFILED | VP EXPLORING Trustee or director, Officer | 2 | $0 |
| PHIL HAVENS | VP PROPERTIE Trustee or director, Officer | 2 | $0 |
| KARL HEMMINGER | VP DIST. OPE Trustee or director, Officer | 2 | $0 |
| JEFFREY ITEN | BOARD MEMBER Trustee or director | 2 | $0 |
| TOM MASTERSON | COMMISSIONER Trustee or director | 2 | $0 |
| DANIEL MEFFLEY | VP PROGRAM Trustee or director, Officer | 2 | $0 |
| MIKE METZGER | BOARD MEMBER Trustee or director | 2 | $0 |
| MARK MILLER | VP STRATEGIC Trustee or director, Officer | 2 | $0 |
| CHRISTOPHER MILESKI | BOARD MEMBER Trustee or director | 2 | $0 |
| CHERYL PARSON | VP MEMBERSHI Trustee or director, Officer | 2 | $0 |
| BENJAMIN SAPP | BOARD MEMBER Trustee or director | 2 | $0 |
| CALE SPIELES | BOARD MEMBER Trustee or director | 2 | $0 |
| DOUG SAUL | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE SAXTON | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVID THOMPSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAN VENNEKOTTER | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHELLE WAGGONER | BOARD MEMBER Trustee or director | 2 | $0 |
| JEFF WHITMAN | LEGAL COUNCI Trustee or director | 2 | $0 |
| MICHAEL YAMMINE | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 41 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARC KOGAN | EXECUTIVE DI Highest-paid employee | 45 | $165,228 | $25,962 |
| DONALD ALEXANDER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATT BLACK | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| CURT BROOKHART | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SHERRI GARNER BRUMBAUGH | VP DEVELOPEM Trustee or director, Officer | 2 | $0 | $0 |
| CHAD BRYAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHUCK CLAPPER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TAMMY COOPER | VP CAMPING Trustee or director, Officer | 2 | $0 | $0 |
| PATRICK COWARD | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JUDY CRAWFORD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROBERT CUPP | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| STAN DOTY | VP ENDOWMENT Trustee or director, Officer | 2 | $0 | $0 |
| DANGER ECKLEBERRY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BROOK EDWARDS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROGER FRESE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| WILLIAM FINERTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RICHARD FLOWERS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SCOTT GRAY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRENDAN GREANEY | VP MARKETING Trustee or director, Officer | 2 | $0 | $0 |
| CHASE HATFILED | VP EXPLORING Trustee or director, Officer | 2 | $0 | $0 |
| PHIL HAVENS | VP PROPERTIE Trustee or director, Officer | 2 | $0 | $0 |
| KARL HEMMINGER | VP DIST. OPE Trustee or director, Officer | 2 | $0 | $0 |
| JEFFREY ITEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JEFF JUSTUS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TOM MASTERSON | COMMISSIONER Trustee or director | 2 | $0 | $0 |
| DANIEL MEFFLEY | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| MIKE METZGER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MARK MILLER | VP STRATEGIC Trustee or director, Officer | 2 | $0 | $0 |
| CHRISTOPHER MILESKI | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHERYL PARSON | VP MEMBERSHI Trustee or director, Officer | 2 | $0 | $0 |
| WALT POFFENBAUGH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CALE SPIELES | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SHANE STECHSCHULTE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DOUG SAUL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE SAXTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID THOMPSON | EXECUTIVE VP Trustee or director, Officer | 2 | $0 | $0 |
| TINA VERHOFF | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAN VENNEKOTTER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHELLE WAGGONER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JEFF WHITMAN | LEGAL COUNCI Trustee or director | 2 | $0 | $0 |
| MICHAEL YAMMINE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 46 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARC KOGAN | EXECUTIVE DI Highest-paid employee | 45 | $161,648 | $28,536 |
| DONALD ALEXANDER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KARIM BAROUDI | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATT BLACK | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| CURT BROOKHART | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SHERRI GARNER BRUMBAUGH | VP DEVELOPEM Trustee or director, Officer | 2 | $0 | $0 |
| CHAD BRYAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHUCK CLAPPER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| PATRICK COWARD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JUDY CRAWFORD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROBERT CUPP | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| STAN DOTY | VP ENDOWMENT Trustee or director, Officer | 2 | $0 | $0 |
| BROOK EDWARDS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KEITH EIDEN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ROGER FRESE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| WILLIAM FINERTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RICHARD FLOWERS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SCOTT GRAY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRENDAN GREANEY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHASE HATFILED | VP EXPLORING Trustee or director, Officer | 2 | $0 | $0 |
| PHIL HAVENS | VP PROPERTIE Trustee or director, Officer | 2 | $0 | $0 |
| KARL HEMMINGER | VP DIST. OPE Trustee or director, Officer | 2 | $0 | $0 |
| DAVE HUCKERIEDE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JEFFREY ITEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RALPH JUSTUS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DALE LAWS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JOHN LOVE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATTHEW LUDWIG | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TOM MASTERSON | ASST COMMISS Trustee or director | 2 | $0 | $0 |
| DANIEL MEFFLEY | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| MIKE METZGER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MARK MILLER | VP STRATEGIC Trustee or director, Officer | 2 | $0 | $0 |
| CHRISTOPHER MILESKI | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHERYL PARSON | VP MEMBERSHI Trustee or director, Officer | 2 | $0 | $0 |
| WALT POFFENBAUGH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| GRANT RUSSEL | VP ALUMNI Trustee or director, Officer | 2 | $0 | $0 |
| JUSTIN SCHIEFER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SHANE STECHSCHULTE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DOUG SAUL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE SAXTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID THOMPSON | VP PROGRAM Trustee or director, Officer | 2 | $0 | $0 |
| TINA VERHOFF | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAN VENNEKOTTER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHELLE WAGGONER | COUNCIL COMM Trustee or director | 2 | $0 | $0 |
| JEFFREY WHITMAN | LEGAL COUNCI Trustee or director | 2 | $0 | $0 |
| MICHAEL YAMMINE | BOARD MEMBER Trustee or director | 2 | $0 | $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, EXECUTIVE DIRECTOR
- Phone
- (419) 422-4356
- Website
- WWW.BLACKSWAMPBSA.ORG
- Return prepared by
- FRUTH & COMPANY PLL CPA'S
Mission
TO OPERATE THE SCOUTING AMERICA PROGRAM FOR A MULTI-COUNTY AREA
Program accomplishments
- THE BLACK SWAMP AREA COUNCIL OFFERS CAMPING TO AREA YOUTH TO FURTHER DEVELOP THE SKILLS LEARNED THROUGH OTHER BOY SCOUT PROGRAMS. OVER 6000 INDIVIDUALS BENEFITED AND WERE ABLE TO APPLY THE SKILLS LEARNED IN VARIOUS OTHER BOY SCOUT ACTIVITIES.Expenses $343,114 · revenue $385,521
- OUR YOUTH PARTICIPATE IN EXCITING INDOOR/OUTDOOR ACTIVITIES FOR BOYS (AGES 7-14) AND FOR YOUNG MEN AND WOMEN (AGES 14-20). THEY ARE UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, WHO HELP THEM DEVELOP THE LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND ACTIVE CITIZENS IN THEIR COMMUNITIES. THESE SKILLS INCLUDE ETHICAL DECISION MAKING, CONFLICT RESOLUTION, SELF-ESTEEM, LITERACY SKILLS, LEADERSHIP DEVELOPMENT, SERVICE TO OTHERS AND MENTORING SKILLS.Expenses $1,388,259 · revenue $30,727
- PAYMENTS TO AFFILIATESExpenses $58,007
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1694797
- 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
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $6,322,908
- Income (IRS master file)
- $2,240,270
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,992,199 | $1,953,985 | $6,322,908 | XML |
| 990 | December 2024 | $2,057,277 | $2,146,196 | $6,381,706 | XML |
| 990 | December 2023 | $2,590,590 | $2,363,803 | $6,229,031 | XML |
| 990 | December 2022 | $2,684,175 | $2,080,311 | $6,117,622 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 34-1694797).
Questions about BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA
- What is the EIN of BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA?
- The employer identification number (EIN) of BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA is 34-1694797.
- Is BLACK SWAMP AREA COUNCIL INC 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 BLACK SWAMP AREA COUNCIL INC 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 BLACK SWAMP AREA COUNCIL INC 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 BLACK SWAMP AREA COUNCIL INC 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 BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 names MARC KOGAN.
- Who are the officers and directors of BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 37 people; 1 received compensation from the organization, the highest $159,671 (MARC KOGAN, EXECUTIVE DI).
- How much revenue does BLACK SWAMP AREA COUNCIL INC BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,992,199, expenses of $1,953,985 and total assets of $6,322,908 at year end.
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