Nonprofit · EIN 81-0343177
BOY SCOUTS OF AMERICA
Also known as 315 MONTANA COUNCIL
Tax-exempt · GREAT FALLS, MT 59405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $8,095,669 | $5,702,862 | $2,392,807 | $31,144,279 | $927,968 | $30,216,311 |
| December 31, 2023 | 990 (amended) | $4,056,583 | $5,391,631 | -$1,335,048 | $28,047,803 | $705,892 | $27,341,911 |
| December 31, 2022 | 990 (amended) | $8,637,679 | $5,133,388 | $3,504,291 | $29,901,672 | $878,683 | $29,022,989 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $6,503,266
- Program service revenue
- $1,090,879
- Investment income
- $140,163
- Net gain from sales of assets
- $84,358
- Net income from fundraising events
- $260,204
- Net income from sales of inventory
- $60,771
- Other revenue
- $361,361
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $286,288
- Other salaries and wages
- $1,613,668
- Salaries, compensation and benefits (total)
- $2,381,447
- Professional fundraising fees
- $0
- Legal fees
- $6,464
- Occupancy
- $384,346
- Travel
- $277,536
- Depreciation
- $1,261,305
- Program services (functional)
- $5,327,443
- Management and general (functional)
- $155,622
- Fundraising (functional)
- $219,797
Balance sheet and other
- Total assets, start of year
- $28,625,214
- Total assets, end of year
- $31,144,279
- Total liabilities, end of year
- $927,968
- Net assets, end of year
- $30,216,311
- Land, buildings and equipment
- $23,944,283
- Publicly traded securities
- $891,472
- Net assets without donor restrictions
- $30,094,046
- Net assets with donor restrictions
- $122,265
- Gross receipts
- $9,504,126
- Employees
- 124
- Volunteers
- 1,601
- Year formed
- 1973
- State of legal domicile
- MT
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 | Other / benefits |
|---|---|---|---|---|
| JORY DELLINGER | SCOUT EXECUTIVE Officer | 55 | $253,220 | $33,068 |
| FIRST INTERSTATE WEALTH MANAGEMENT | TRUSTEE Institutional trustee | 3 | $5,355 | $0 |
| GREG BEACH | IMMEDIATE PAST PRESIDENT Trustee or director | 7 | $0 | $0 |
| SCOTT HOOPER | COMMISSIONER Trustee or director | 2 | $0 | $0 |
| TOM BURKHART | VP PROGRAM Trustee or director | 2 | $0 | $0 |
| PATTI SCANLAN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| WALT MCINTOSH | PRESIDENT Trustee or director, Officer | 7 | $0 | $0 |
| KURT KRUEGER | VP GOVERNANCE Trustee or director | 2 | $0 | $0 |
| TONY SCHOONEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| ANDREW LIEBMANN | VP MEMBERSHIP Trustee or director | 2 | $0 | $0 |
| JOHN MANZ | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| ALEX STRICKLAND | VP MARKETING Trustee or director | 2 | $0 | $0 |
| BRANT BAILEY | VP STRATEGY Trustee or director | 2 | $0 | $0 |
| KIM BORTZ | VPDO EASTERN Trustee or director | 2 | $0 | $0 |
| DAVID GRAY | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
22 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DALE OLINGER | TREASURER & 1ST VP Trustee or director, Officer | 7 | $0 |
| CHUCK EUBANK | NATIONAL REPRESENTATIVE Trustee or director | 2 | $0 |
| ROGER SANTALA | BLACK OTTER CHAIRMAN Trustee or director | 2 | $0 |
| SILAS COUNTS | SHORTGRASS CHAIRMAN Trustee or director | 2 | $0 |
| KATIE DAUGHENBAUGH | MOUNTAIN VALLEY CHAIRMAN Trustee or director | 2 | $0 |
| MICHAEL HAMMER | VIGILANTE CHAIRMAN Trustee or director | 2 | $0 |
| SCOTT JENSEN | PRICKLY PEAR CHAIRMAN Trustee or director | 2 | $0 |
| TOM SWARD | NORTHWEST CHAIRMAN Trustee or director | 2 | $0 |
| JACK WALTON | MULLAN TRAIL CHAIRMAN Trustee or director | 2 | $0 |
| ED HANSON | CENTRAL CHAIRMAN Trustee or director | 2 | $0 |
| AMY RUTHERFORD | BUFFALO PLAINS CHAIRMAN Trustee or director | 2 | $0 |
| PAUL NUGENT | HI-LINE CHAIRMAN Trustee or director | 2 | $0 |
| BOB DRUMMOND | LEWIS & CLARK CHAIRMAN Trustee or director | 2 | $0 |
| KORY BORTZ | COUNCIL MEMBER Trustee or director | 2 | $0 |
| STEVE BOWEN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JACK SHERICK | COUNCIL MEMBER Trustee or director | 2 | $0 |
| BRAD ISBELL | EX OFFICIO BOARD MEM RISK Trustee or director | 2 | $0 |
| KELLIE GARDNER | VP ADMINISTRATION Trustee or director | 2 | $0 |
| CORY KEITH | VPDO WESTERN Trustee or director | 2 | $0 |
| STEVE KOSKI | COUNCIL MEMBER Trustee or director | 2 | $0 |
| PETER WARNAT | OA LODGE CHIEF Trustee or director | 2 | $0 |
| WAYNE THARES | VP DEVLEOPMENT Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 43 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JORY DELLINGER | SCOUT EXECUTIVE Officer | 55 | $195,561 | $0 | $26,383 |
| FIRST INTERSTATE WEALTH MANAGEMENT | TRUSTEE Institutional trustee | 0 | $5,279 | $53,442 | $0 |
| GREG BEACH | IMMEDIATE PAST PRESIDENT Trustee or director | 7 | $0 | $0 | $0 |
| SCOTT HOOPER | COMMISSIONER Trustee or director | 2 | $0 | $0 | $0 |
| TOM BURKHART | VP PROGRAM Trustee or director | 2 | $0 | $0 | $0 |
| PATTI SCANLAN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| WALT MCINTOSH | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 | $0 |
| KURT KRUEGER | VP GOVERNANCE Trustee or director | 2 | $0 | $0 | $0 |
| TONY SCHOONEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| ANDREW LIEBMANN | VP MEMBERSHIP Trustee or director | 2 | $0 | $0 | $0 |
| JOHN MANZ | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| MARY MATELICH | VP MARKETING Trustee or director | 3 | $0 | $0 | $0 |
| BRANT BAILEY | VP STRATEGY Trustee or director | 2 | $0 | $0 | $0 |
| KIM BORTZ | VPDO EASTERN Trustee or director | 2 | $0 | $0 | $0 |
| DAVID GRAY | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| DALE OLINGER | TREASURER & 1ST VP Trustee or director, Officer | 2 | $0 | $0 | $0 |
| KARL RUDBACH | LEGAL COUNSEL Trustee or director | 2 | $0 | $0 | $0 |
| CHUCK EUBANK | NATIONAL REPRESENTATIVE Trustee or director | 2 | $0 | $0 | $0 |
| ROGER SANTALA | BLACK OTTER CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| SILAS COUNTS | SHORTGRASS CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| TINA O'DONNELL | MOUNTAIN VALLEY CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| MICHAEL HAMMER | VIGILANTE CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| AARON MEIS | PRICKLY PEAR CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| TOM SWARD | NORTHWEST CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| GRACE FRIEND | MULLAN TRAIL CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| ED HANSON | CENTRAL CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| AMY RUTHERFORD | BUFFALO PLAINS CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| PAUL NUGENT | HI-LINE CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| BOB DRUMMOND | LEWIS & CLARK CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| JOY FLEMING | BADLANDS CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
| KORY BORTZ | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| STEVE BOWEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| JEFFERY GREEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| FRANCES HEPPLER | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| LYNN HEPPLER | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| FR LEO MCDOWELL | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| JACK SHERICK | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| JACK WALTON | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| BRAD ISBELL | EX OFFICIO BOARD MEM RISK Trustee or director | 2 | $0 | $0 | $0 |
| KELLIE GARDNER | VP ADMINISTRATION Trustee or director | 2 | $0 | $0 | $0 |
| CORY KEITH | VPDO WESTERN Trustee or director | 2 | $0 | $0 | $0 |
| STEVE KOSKI | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| AIDEN WOSOBA | OA LODGE CHIEF Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended December 31, 2022: 46 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JORY DELLINGER | SCOUT EXECUTIVE Trustee or director, Officer | 55 | $184,795 | $26,387 |
| DIRK SMITH | SCOUT EXECUTIVE Trustee or director, Officer | 55 | $129,651 | $12,047 |
| FIRST INTERSTATE WEALTH MANAGEMENT | TRUSTEE Institutional trustee | 3 | $5,164 | $0 |
| GREG BEACH | PRESIDENT Trustee or director, Officer | 7 | $0 | $0 |
| WALT MCINTOSH | 1ST VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| GARY ELY | COMMISSIONER Trustee or director, Officer | 2 | $0 | $0 |
| DAVID ROSULEK | VP DEVELOPMENT Trustee or director, Officer | 3 | $0 | $0 |
| BRANT BAILEY | VP STRATEGY Trustee or director, Officer | 2 | $0 | $0 |
| TOM BURKHART | VP PROGRAM Trustee or director, Officer | 2 | $0 | $0 |
| KELLIE GARDNER | VP ADMINISTRATION Trustee or director, Officer | 2 | $0 | $0 |
| KURT KRUEGER | VP GOVERNANCE Trustee or director, Officer | 2 | $0 | $0 |
| MARY MATELICH | VP MARKETING Trustee or director, Officer | 2 | $0 | $0 |
| ANDREW LIEBMANN | VP MEMBERSHIP Trustee or director, Officer | 2 | $0 | $0 |
| KIM BORTZ | VPDO EASTERN Trustee or director, Officer | 2 | $0 | $0 |
| DAVID GRAY | VPDO WESTERN Trustee or director, Officer | 2 | $0 | $0 |
| DALE OLINGER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| KARL RUDBACH | LEGAL COUNSEL Trustee or director, Officer | 2 | $0 | $0 |
| CHUCK EUBANK | PAST PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MIKE WALZ | BLACK OTTER CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| SILAS COUNTS | SHORTGRASS CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| JOY FLEMING | BADLANDS CHARIMAN Trustee or director, Officer | 2 | $0 | $0 |
| TINA O'DONNELL | MOUTAIN VALLEY CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL HAMMER | VIGILANTE CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| LEROY WOSOBA | PRICKLY PEAR CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| TOM SWARD | NORTHWEST CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| STEVE KOSKI | MULLAN TRAIL CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| ED HANSON | CENTRAL CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| JAMES LAYTON | BUFFALO PLAINS CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| PAUL NUGENT | HI-LINE CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| TOM LYNCH | LEWIS & CLARK CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| KORY BORTZ | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| STEVE BOWEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID BROWN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| JEFF GREEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| FRANCES HEPPLER | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| LYNN HEPPLER | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| CORY KEITH | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| SEAN LYNCH | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| JOHN MANZ | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| FR LEO MCDOWELL | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| PATTI SCANLAN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| ELMER PALMER | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| TONY SCHOONEN | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| JACK SHERICK | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| JACK WALTON | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| BRAD ISBELL | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 820 17TH AVE S, GREAT FALLS, MT 59405-5939
- In care of
- % BOY
- Principal officer (990 for 2024)
- JORY DELLINGER, 820 17TH AVENUE SOUTH, GREAT FALLS, MT 59405
- Signed the 990
- JORY DELLINGER, SCOUT EXECUTIVE
- Phone
- (406) 761-6000
- Website
- WWW.MONTANABSA.ORG
- Return prepared by
- PINION LLC
Mission
THE CORPORATION SHAL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER TIME TO TIME GRANTED TO IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTIN PROGRAM OF PROMOTING 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 THE COMMON USE BY THE BOY SCOUTS OF AMERICA.
Program accomplishments
- YOUTH ACTIVITIES AND CAMPING FOR AN ESTIMATED 8,000 YOUTH IN THE STATE OF MONTANA. UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, THE BOYS, YOUNG MEN, AND YOUNG WOMEN DEVELOP LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND BETTER CITIZENS IN THEIR COMMUNITIES THROUGH ITS CUB SCOUTS, VARSITY SCOUNTS, VENTURING, EXPLORING, AND LEARNING FOR LIFE.Expenses $5,327,443 · revenue $1,131,265
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
- 81-0343177
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $31,144,279
- Income (IRS master file)
- $9,504,126
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $8,095,669 | $5,702,862 | $31,144,279 | IRS |
| 990 | December 2023 | $4,056,583 | $5,391,631 | $28,047,803 | XML |
| 990 | December 2022 | $8,637,679 | $5,133,388 | $29,901,672 | XML |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | 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 81-0343177).
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 81-0343177.
- Is BOY SCOUTS OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- 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 JORY DELLINGER.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 37 people; 2 received compensation from the organization, the highest $253,220 (JORY DELLINGER, 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 $8,095,669, expenses of $5,702,862 and total assets of $31,144,279 at year end.
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- EASTERSEALS-GOODWILL NORTHERN ROCKY MOUNTAIN INC EIN 81-0232125 · last filed 990 for 2025
- BENEFIS MEDICAL GROUP INC EIN 26-3538192 · last filed 990 for 2024
- CENTRAL MONTANA ELECTRIC POWER COOPERATIVE INC EIN 81-0352132 · last filed 990 for 2025
- UNIVERSITY OF PROVIDENCE EIN 81-0231777 · last filed 990 for 2025
- COMMUNITY HEALTH CARE CENTER INCORPORATED EIN 35-2631980 · last filed 990 for 2025
- BENEFIS COMMUNITY HOSPITALS INC EIN 47-3448483 · last filed 990 for 2024