Nonprofit · EIN 61-0444653
BOY SCOUTS OF AMERICA
Also known as 204 BLUEGRASS COUNCIL
Tax-exempt · LEXINGTON, KY 40503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 (amended) | $826,496 | $1,079,142 | -$252,646 | $2,076,425 | $907,589 | $1,168,836 |
| December 31, 2023 | 990 (amended) | $1,023,999 | $1,196,066 | -$172,067 | $2,380,934 | $988,180 | $1,392,754 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $507,867
- Program service revenue
- $194,658
- Investment income
- $0
- Net income from fundraising events
- $125,183
- Net income from sales of inventory
- -$1,212
- Other revenue
- $123,971
Expenses
- Grants and similar amounts paid
- $16,818
- Compensation of officers, directors and key employees
- $74,396
- Other salaries and wages
- $296,747
- Salaries, compensation and benefits (total)
- $494,896
- Professional fundraising fees
- $0
- Occupancy
- $75,561
- Travel
- $30,681
- Depreciation
- $83,547
- Program services (functional)
- $924,047
- Management and general (functional)
- $94,050
- Fundraising (functional)
- $61,045
Balance sheet and other
- Total assets, start of year
- $2,380,934
- Total assets, end of year
- $2,076,425
- Total liabilities, end of year
- $907,589
- Net assets, end of year
- $1,168,836
- Land, buildings and equipment
- $1,669,758
- Publicly traded securities
- $220,247
- Net assets without donor restrictions
- $1,033,736
- Net assets with donor restrictions
- $135,100
- Gross receipts
- $1,115,302
- Employees
- 7
- Volunteers
- 1,300
- Year formed
- 1921
- State of legal domicile
- KY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA MOSES | INTERM SCOUT EXECUTIVE Officer | 40 | $74,395 |
| ALAN WATTS | VP OF PROPERTIES Trustee or director, Officer | 1 | $0 |
| JOHN BAYES | VP OF PROGRAMS Trustee or director, Officer | 1 | $0 |
| LOUIS BUZZ CARMICHAEL | VP OF ENDOWMENT Trustee or director, Officer | 1 | $0 |
| DUANE NORRIS | VP OF DISTRICT OPERATIONS Trustee or director, Officer | 1 | $0 |
| TIM BROWN | VP OF ALUMNI RELATIONS Trustee or director, Officer | 1 | $0 |
| ERNIE SAMMONS | VP OF ADMINISTRATION Trustee or director, Officer | 1 | $0 |
| MIKEY DAWSON | VENTURING YOUTH PRESIDENT Trustee or director, Officer | 1 | $0 |
| MIKE DELZOTTI | PRESIDENT/CEO Trustee or director, Officer | 1 | $0 |
| PETE DOANE | OA LODGE CHIEF Trustee or director, Officer | 1 | $0 |
| ALLEN NORVELL | COUNCIL TREASURER Trustee or director, Officer | 1 | $0 |
| WILLIAM GREISNER | COUNCIL PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAN MILLER | COUNCIL PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| ALEX WALDROP | COUNCIL IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| BILL BEACH | COUNCIL COMMISSIONER Trustee or director, Officer | 1 | $0 |
26 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WHITNEY DUNLAP III | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BRANDT WELCH | BOARD MEMBER Trustee or director | 0.5 | $0 |
| STEVEN GODDARD | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SAM MARS | BOARD MEMBER Trustee or director | 0.5 | $0 |
| RUSS TUCKER | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BOB QUICK | BOARD MEMBER Trustee or director | 0.5 | $0 |
| ROGER BAIRD | BOARD MEMBER Trustee or director | 0.5 | $0 |
| PHIL BLANKENSHIP | BOARD MEMBER Trustee or director | 0.5 | $0 |
| JAMES GLASS | BOARD MEMBER Trustee or director | 0.5 | $0 |
| CHRIS CAMPBELL | BOARD MEMBER Trustee or director | 0.5 | $0 |
| LARRY LOWE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| KIRBY SMITH | BOARD MEMBER Trustee or director | 0.5 | $0 |
| ADAM HOLT | BOARD MEMBER Trustee or director | 0.5 | $0 |
| JAN EGGUM | BOARD MEMBER Trustee or director | 0.5 | $0 |
| KEN STURGILL | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DR ROBERT DRAKE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| ANTHONY KENNEY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| GREG CHASE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| CHARLES GORTON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| CLAUDETTE WATTS | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DAVID JONES | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DAVID MADISON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DAVID MOSS | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DUSTIN HOWARD | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DAVID HOWARD | BOARD MEMBER Trustee or director | 0.5 | $0 |
| STEVE GARLAND | BOARD MEMBER Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 34 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES F CHIP ARMISHAW | SCOUT EXECUTIVE/ CEO Officer | 40 | $127,193 | $22,894 |
| ALAN WATTS | VP PROPERTIES Trustee or director, Officer | 1 | $0 | $0 |
| ALEX WALDROP | COUNCIL IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| ALLEN NORVELL | COUNCIL TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANTHONY KENNEY | VP OF PROGRAMS Trustee or director, Officer | 1 | $0 | $0 |
| BILL BEACH | COUNCIL COMMISSIONER Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES GORTON | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CLAUDETTE WATTS | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| DAN MILLER | COUNCIL PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID HOWARD | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| DAVID JONES | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| DAVID MADISON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID MOSS | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| DUANE NORRIS | SERVICE AREA ONE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| ERNIE SAMMONS | VP ADMINISTRATION Trustee or director, Officer | 0.5 | $0 | $0 |
| FRAN CROWLEY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| GREG CHASE | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| JEFF LAGREW | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| JOHN EGGUM | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KEN STURGILL | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KIRBY SMITH | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KYLE GAY | OA LODGE CHIEF Trustee or director, Officer | 0.5 | $0 | $0 |
| LARRY LOWE | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| LOUIS BUZZ CARMICHAEL | VP OF ENDOWMENT Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SHAFFER | OA LODGE ADVISOR Trustee or director, Officer | 0.5 | $0 | $0 |
| MIKEY DAWSON | VENTURING YOUTH PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| PHIL BLANKENSHIP | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| ROGER BAIRD | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| RUSS TUCKER | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SAM MARS | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| STEVEN GODDARD | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| TIM BROWN | VP OF ALUMNI RELATIONS Trustee or director, Officer | 0.5 | $0 | $0 |
| WHITNEY DUNLAP III | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| WILLIAM GREISNER | COUNCIL PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2134 NICHOLASVILLE RD STE 3, LEXINGTON, KY 40503-2521
- Principal officer (990 for 2024)
- JESSICA MOSES, 2134 NICHOLASVILLE ROAD 3, LEXINGTON, KY 40503
- Signed the 990
- JESSICA MOSES, PRESIDENT
- Phone
- (859) 231-7811
- Website
- WWW.BGBSA.ORG
- Return prepared by
- BESTEN & DIERUF PLLC
Mission
THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT.
Program accomplishments
- THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA, SERVES 55 COUNTIES IN CENTRAL, SOUTHERN, AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTHS IN RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT, AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS, AND, AT OLDER AGE LEVELS, CAREER-ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR YOUTHS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, YOUTHS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES YOUTHS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST, INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES, WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH THE USE OF THE "PATROL METHOD," YOUTH LEARN LEADERSHIP AND DECISION-MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION-MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESSES, SOME CIVIC CLUBS, AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT, AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES, AND BEQUESTS, AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES.Expenses $924,047 · grants $16,818 · revenue $193,446
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 | Not 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
- 61-0444653
- 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
- Category (NTEE)
- Youth development (O410)
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $2,076,425
- Income (IRS master file)
- $1,115,302
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $826,496 | $1,079,142 | $2,076,425 | XML |
| 990 | December 2023 | $1,023,999 | $1,196,066 | $2,380,934 | XML |
| 990 | December 2022 | $1,012,617 | $1,099,449 | $2,238,053 | 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 61-0444653).
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 61-0444653.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 names JESSICA MOSES.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 41 people; 1 received compensation from the organization, the highest $74,395 (JESSICA MOSES, INTERM SCOUT EXECUTIVE).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $826,496, expenses of $1,079,142 and total assets of $2,076,425 at year end.
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