Nonprofit · EIN 42-0985053
BOY SCOUTS OF AMERICA
Also known as 173 WINNEBAGO COUNCIL
Tax-exempt · WATERLOO, IA 50703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $898,073 | $764,908 | $133,165 | $3,417,948 | $149,270 | $3,268,678 |
| December 31, 2024 | 990 | $831,445 | $795,483 | $35,962 | $3,301,852 | $138,199 | $3,163,653 |
| December 31, 2023 | 990 | $1,288,557 | $843,319 | $445,238 | $3,250,003 | $149,618 | $3,100,385 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $199,355
- Program service revenue
- $181,215
- Investment income
- $335,894
- Net gain from sales of assets
- $253,440
- Net income from fundraising events
- $49,369
- Net income from sales of inventory
- $132,240
- Other revenue
- $181,609
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $137,924
- Other salaries and wages
- $200,523
- Salaries, compensation and benefits (total)
- $408,377
- Professional fundraising fees
- $0
- Accounting fees
- $54,295
- Occupancy
- $57,427
- Travel
- $21,211
- Depreciation
- $35,181
- Program services (functional)
- $608,168
- Management and general (functional)
- $55,459
- Fundraising (functional)
- $101,281
Balance sheet and other
- Total assets, start of year
- $3,301,852
- Total assets, end of year
- $3,417,948
- Total liabilities, end of year
- $149,270
- Net assets, end of year
- $3,268,678
- Land, buildings and equipment
- $388,393
- Net assets without donor restrictions
- $2,251,110
- Net assets with donor restrictions
- $1,017,568
- Gross receipts
- $1,128,136
- Employees
- 28
- Volunteers
- 917
- Year formed
- 1971
- State of legal domicile
- IA
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 |
|---|---|---|---|---|
| JAMES R MADISON | SCOUT EXECUTIVE/SECRETARY Officer | 1 | $114,345 | $23,579 |
| PAUL FARMER | COUNCIL PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK CURRAN | COUNCIL COMMISSIONER Trustee or director, Officer | 1 | $0 | $0 |
| TOM HERZMANN | COUNCIL TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JEFF JOHNSON | VP ADVANCEMENT Trustee or director, Officer | 1 | $0 | $0 |
| JEFF MASTIN | VP CAMPING Trustee or director, Officer | 1 | $0 | $0 |
| AARON HOBERT | VP MEMBERSHIP Trustee or director, Officer | 1 | $0 | $0 |
| DARRIN SIEFKEN | VP PROGRAM Trustee or director, Officer | 1 | $0 | $0 |
| CHADD BLANCHARD | VP PROPERTIES Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN CARROLL | VP RISK MANAGEMENT/GOVERNANCE Trustee or director, Officer | 1 | $0 | $0 |
| RICH ADOLFS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEPHEN BECKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JIM BROCKHOHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PERRY BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALBERT SPARKY DUROE | BOARD MEMBER Trustee or director | 1 | $0 |
| PAUL EMPIE | BOARD MEMBER Trustee or director | 1 | $0 |
| EJ GALLAGHER | BOARD MEMBER Trustee or director | 1 | $0 |
| MATT HENNIG | BOARD MEMBER Trustee or director | 1 | $0 |
| JEREMY HEYER | BOARD MEMBER Trustee or director | 1 | $0 |
| HEIDI KENKEL | BOARD MEMBER Trustee or director | 1 | $0 |
| SHERMAN LUNDY | BOARD MEMBER Trustee or director | 1 | $0 |
| WAYNE MAGEE | BOARD MEMBER Trustee or director | 1 | $0 |
| KIM MASHEK | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY PUMP | BOARD MEMBER Trustee or director | 1 | $0 |
| DARRIN SIEFKEN | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRIS THIERMAN | BOARD MEMBER Trustee or director | 1 | $0 |
| PAUL TOPPIN | BOARD MEMBER Trustee or director | 1 | $0 |
| DENISE WOOD | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES R MADISON | SCOUT EXECUTIVE/SECRETARY Officer | 40 | $113,111 | $13,980 |
| PAUL FARMER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK CURRAN | COMMISSIONER Trustee or director, Officer | 1 | $0 | $0 |
| TOM HERZMANN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN CARROLL | VP, RISK MANAGEMENT/GOVERN Trustee or director, Officer | 1 | $0 | $0 |
| CHADD BLANCHARD | VP, PROPERTIES Trustee or director, Officer | 1 | $0 | $0 |
| JAMES BROCKHOHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PERRY BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALBERT DUROE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PAUL EMPIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AARON HOBERT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EJ GALLAGHER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEREMY HEYER | DISTRICT CHAIR TWIN RIVERS Trustee or director | 1 | $0 | $0 |
| SHERMAN LUNDY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WAYNE MAGEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LARRY PUMP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DARRIN SIEFKEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF MASTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRIS THEIRMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HEIDI KENKEL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICH ADOLFS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DENISE WOOD | DISTRICT COMMISSIONER Trustee or director | 1 | $0 | $0 |
| ERIC LOCKE | DISTRICT CHAIR RIVER VALLE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES R MADISON | SCOUT EXECUTIVE/SECRETARY Officer | 40 | $106,835 | $14,080 |
| PAUL FARMER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK CURRAN | COMMISSIONER Trustee or director, Officer | 1 | $0 | $0 |
| TOM HERZMANN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SHARON MCRAE | VP, MEMBERSHIP Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN CARROLL | VP, RISK MANAGEMENT/GOVERN Trustee or director, Officer | 1 | $0 | $0 |
| CHADD BLANCHARD | VP, PROPERTIES Trustee or director, Officer | 1 | $0 | $0 |
| JAMES BROCKHOHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PERRY BUFFINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALBERT DUROE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PAUL EMPIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AARON HOBERT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EJ GALLAGHER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEREMY HEYER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHERMAN LUNDY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WAYNE MAGEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LARRY PUMP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DARRIN SIEFKEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF MASTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRIS THEIRMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ETHAN HUBBARD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICH ADOLFS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DENISE WOOD | DISTRICT COMMISSIONER Trustee or director | 1 | $0 | $0 |
| JIM TAYLOR | DISTRICT CHAIR RIVER VALLEY Trustee or director | 1 | $0 | $0 |
| ROBERT SANFORD | DISTRICT CHAIR TWIN RIVERS Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2929 AIRPORT BLVD, WATERLOO, IA 50703-9627
- Principal officer (990 for 2025)
- JAMES R MADISON, 2929 AIRPORT BLVD, WATERLOO, IA 50703
- Signed the 990
- JAMES R MADISON, SCOUT EXECUTIVE
- Phone
- (319) 234-2867
- Website
- WWW.WINNEBAGOBSA.ORG
- Return prepared by
- DENMAN CPA LLP
Mission
PROVIDING SERVICE TO YOUNG MEN AGES 7-21 AND YOUNG WOMEN AGES 14-21 WITHIN 17 COUNTIES OF THE STATE OF IOWA, BY PROMOTING THE ABILITY OF YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.
Program accomplishments
- THE COUNCIL'S PROGRAMS PROVIDE YEAR ROUND SCOUTING, CAMPING AND YOUTH DEVELOPMENT TO YOUTHS AND ADULTS IN 17 COUNTIES IN NORTH CENTRAL IOWA.Expenses $608,168 · revenue $313,455
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
- 42-0985053
- 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)
- $3,417,948
- Income (IRS master file)
- $1,128,136
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $898,073 | $764,908 | $3,417,948 | XML |
| 990 | December 2024 | $831,445 | $795,483 | $3,301,852 | XML |
| 990 | December 2023 | $1,288,557 | $843,319 | $3,250,003 | XML |
| 990 | December 2022 | $709,320 | $701,819 | $2,636,022 | 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 42-0985053).
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 42-0985053.
- 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 JAMES R MADISON.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 29 people; 1 received compensation from the organization, the highest $114,345 (JAMES R MADISON, SCOUT EXECUTIVE/SECRETARY).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $898,073, expenses of $764,908 and total assets of $3,417,948 at year end.
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