2022-11-14T19:00:07-05:00 2021-12-31 134008324 PricewaterhouseCoopers LLP 655 New York Avenue NW Suite 1100 Washington DC 20001 990 2021-01-01 221576300 BOY SCOUTS OF AMERICA BOYS 1325 WEST WALNUT HILL LANE IRVING TX 750383008 Michael A Ashline CFO 9725802000 2022-11-15 true Michael Ashline XXX-XX-XXXX Travis L Patton P00369623 2024141000 0 11 AAL1 IAL1 2021 2022-09-23 18:48:47Z MICHAEL A ASHILINE 1018438368 false 1761 X WWW.SCOUTING.ORG X 1910 TX As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train (Continued on Schedule O) 73 73 3411 412395 278873 0 103311007 96966511 172604230 125464858 10982275 26569493 -12131988 22197272 274765524 271198134 2138568 1404035 0 65196030 57454025 55333 31896 2885802 257179341 307853394 324569272 366743350 -49803748 -95545216 1141196202 1080882975 790807481 826231512 350388721 254651463 X As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train (Continued on Schedule O) false false 64334326 1343635 59615849 Program Development and Delivery - Development of the program for approximately 1 million registered youth and over 420 thousandadult leaders; providing camping and outdoor literature, materials, and techniques, as well as engineering service, to local councils; managing the volunteer training programs of the Boy Scouts of America and handling all national program support in the areas of health and safety, activities, program evaluation, and low-income program; developing uniforms and insignia and other program elements; operating the National Scouting Museum; operating four high-adventure bases and the national jamboree. 25993523 60400 1171501 Field Operations - Support for 266 local councils, including but not limited to, administration of the Journey to Excellence program, business process assessments, assistance with long range planning, member care services for professionals and volunteers and local council and regional support. 5831908 402240 Human Resources and Training - Administration of human resources policies, including recruiting, placement, and training of professional employees, managing compensation and benefits programs; and monitoring employee relations. 117622728 68031456 Scouting Programs: Insurance Costs Born for National and Local Councils - The National Council subsidized the group medical, dental, and life insurance programs for its employees and retirees. In addition, the National Council subsidized a general liability insurance program primarily for the benefit of local councils. 3272516 95 Marketing - Administration of public relations, including providing news releases, features for print and broadcast media, and internal news in the form of newsletters, fact sheets, and the annual report for the nationwide Scouting family. In addition, protection and promotion ofthe Scouting brand. 1404000 Scouting Programs: World Bureau Fees - The registration fee that Boy Scouts of America annually pays the World Organization of the Scouting Movement (WOSM) is based on an established fee of registered uniformed adult and youth members. This registration fee supports international enrichment programs for the youth and adult membership. Theseprograms include World Jamborees, National Association encampments, international training programs and conferences, program related magazines, brochures and pamphlets. 122299244 68031551 218459001 true true false true false false false true false true true false false true true false false false false true true true false true true false false true true true true false false false false false false false false false false true false false false true true true true false false true 416 0 true 3411 true true true true BF CA RQ VQ false false false false false false false true false false false X 73 73 false false false false false false false true true false true true false true true true true true true false false AL AR AZ CA CT FL GA IL IN KY MA MD MN MS NH NJ NM NY OK OR PA RI SC TN UT VA WA WI WV PR X STEPHANIE PHILLIPS CONTROLLER 9725802300 1325 WEST WALNUT HILL LANE Irving TX 750383008 Patrick Sterrett EVP High Adv Base 40.00 1.00 X 474400 0 75956 Roger Mosby President and CEO 40.00 1.00 X 502847 0 18311 MICHAEL A ASHILINE CFOTREASURER 40.00 1.00 X 426757 0 35893 Steven McGowan General Counsel and Secretary 40.00 1.00 X 410534 0 45069 Lisa Shorb EVP Administration & Chief of 40.00 0.00 X 404534 0 13380 John Mosby EVP & Chief Youth Dev Officer 40.00 1.00 X 331041 0 40947 Jeffrey Hunt VP Reg Cncl Oper 40.00 0.00 X 329801 0 32492 Shane Calendine VP Reg Cncl Oper 40.00 0.00 X 281028 0 81120 Mark Winkelman SVP Supply 40.00 1.00 X 311562 0 43682 Faisal Rajani SVP Chief Investment Officer 40.00 0.00 X 292977 0 44320 Vijay Challa SVP Information Technology 40.00 0.00 X 304185 0 28559 Lisa Young SVP Human Resources 40.00 1.00 X 291043 0 24637 Joseph Zirkman Deputy General Counsel & Asst 40.00 1.00 X 271339 0 37382 Chasity McReynolds EVP Development 40.00 1.00 X 277311 0 21628 Frederick Wallace VP Reg Cncl Oper 40.00 0.00 X 217634 0 9189 Al Lambert ACSE 40.00 0.00 X 109910 0 19120 Todd McGregor VP & Gen Mgr Summit 40.00 1.00 X 84371 0 26360 Wayne M Perry National Executive Board Memb 1.00 1.00 X 0 0 0 Jeanette H Prenger National Executive Board Memb 1.00 0.00 X 0 0 0 Lou Paulson Natl Exec Brd Member Aug-Dec 1.00 0.00 X 0 0 0 Tico A Perez National Executive Board Memb 1.00 1.00 X 0 0 0 Frank R Ramirez National Executive Board Memb 1.00 0.00 X 0 0 0 James D Rogers National Executive Board Memb 1.00 0.00 X 0 0 0 Nathan O Rosenberg National Executive Board Memb 1.00 0.00 X 0 0 0 Steve Rendle National Executive Board Memb 1.00 0.00 X 0 0 0 Robert H Reynolds National Executive Board Memb 1.00 0.00 X 0 0 0 Drayton McLane Jr National Executive Board Memb 1.00 0.00 X 0 0 0 C David Moody National Executive Board Memb 1.00 0.00 X 0 0 0 Fred Markham National Executive Board Memb 1.00 1.00 X 0 0 0 Francis R McAllister National Executive Board Memb 1.00 0.00 X 0 0 0 Ellie Morrison National Executive Board Memb 1.00 0.00 X 0 0 0 Daniel G Ownby National Executive Board Memb 1.00 1.00 X 0 0 0 R Doyle Parrish National Executive Board Memb 1.00 0.00 X 0 0 0 Jose 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Memb 1.00 0.00 X 0 0 0 Lisa Argyros National Executive Board Memb 1.00 0.00 X 0 0 0 Tanya Acker National Executive Board Memb 1.00 0.00 X 0 0 0 Glenn Adams National Executive Board Memb 1.00 0.00 X 0 0 0 Bray B Barnes National Executive Board Memb 1.00 1.00 X 0 0 0 B Howard Bulloch National Executive Board Memb 1.00 1.00 X 0 0 0 Dan Cabela National Executive Board Memb 1.00 0.00 X 0 0 0 Scott W Beckett National Executive Board Memb 1.00 0.00 X 0 0 0 David Biegler National Executive Board Memb 1.00 0.00 X 0 0 0 William F Cronk National Executive Board Memb 1.00 0.00 X 0 0 0 Jennifer Hancock National Executive Board Memb 1.00 0.00 X 0 0 0 J Brett Harvey National Executive Board Memb 1.00 1.00 X 0 0 0 E Gordon Gee National Executive Board Memb 1.00 0.00 X 0 0 0 John Gottschalk National Executive Board Memb 1.00 0.00 X 0 0 0 Aubrey B Harwell Jr National Executive Board Memb 1.00 1.00 X 0 0 0 Raymond E Johns National Executive Board Memb 1.00 0.00 X 0 0 0 Ron Kirk National Executive Board 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8TH FL New York NY 10022 Consultants 6653746 BATES WHITE LLC 2001 K ST NW NORTH BLDG STE 500 Washington DC 20006 Legal 4649492 HAYNES BOONE LLP PO BOX 841399 Dallas TX 752841399 Legal 3397764 51 84011822 73584 3784875 9096230 566135 96966511 4 High Adventure Bases 900099 51094685 51224703 -130018 Local Council Assessmnt 900099 21613224 21613224 Natl Eagle Scout Assn 900099 2092716 2092716 Regnl & Professnl Train 900099 549261 549261 Other Conf & Seminars 900099 2402402 2402402 47712570 47712570 125464858 6471691 -40735 6512426 2962382 2962382 1633670 1633670 1633670 1633670 692765948 1909821 673722477 855490 19043471 1054331 20097802 20097802 148837 73584 89896 58941 58941 86488385 72572371 13916014 449626 13466388 High Advent Base-Other 900099 2583152 2583152 Other Regnl Revenues 900099 1024479 1024479 Natl Eagle Sct Assn-Oth 900099 18634 18634 3626265 271198134 129221141 278873 44731609 376237 376237 718914 718914 308884 308884 3319612 1732833 1102849 483930 42016730 32170674 8186150 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790807481 826231512 X 217018442 116260903 133370279 138390560 350388721 254651463 1141196202 1080882975 -95545216 -192042 0 X false false false X 83656244 121520178 86112645 103113240 92645406 487047713 83656244 121520178 86112645 103113240 92645406 487047713 16907848 470139865 14374670 18757092 20794903 12274921 11108479 77310065 17331 315873 333204 734830 2732671 6700795 1031815 3626265 14826376 579517358 1164536654 0.81130 0.80640 X Other income Part II line 10 or Part III line 12 Schedule A, Part II, Line 10 - Other Revenues. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 20000 20000 20000 20000 439366426 458009520 439386426 458029520 1000000 1000000 250000 250000 1000000 1000000 1000000 1000000 4000000 6000000 947820 200300 145339 20000 1313459 250000 250000 250000 250000 1000000 1500000 X false 127756355 2008802 19777439 35366429 118857 731336 113325974 108417408 5578482 13602686 -673491 1047 576777 127694243 167992745 994760 34555661 93964049 127281 991067 108460769 216897412 716996 -23512503 517227 25260100 65564 168259014 181635644 2587146 33653977 698682 138941 141732 216897412 0.83000 0.17000 false true true 17655338 17655338 98749816 54409794 44340022 124355 116220 8135 104033655 82288972 21744683 83748178 BSA Commingled Endowment Fund LP 33328087 F 33328087 Intercompany Receivable 351394820 Gift Annuity and Other Assets 5732026 357126846 Insurance Reserves 237429102 Gift Annuity and Other Liabilities 5289364 242718466 Not reporting collections (Part III, line 1a) The National Council possesses artifacts, fine art, and multimedia archives last appraised in November 2017 at approximately $80,000,000. The collections are located at the National Scouting Museum in Cimarron, New Mexico, Summit Bechtel Reserve, and the National Service Center. The majority of the high-valued fine art is located at U.S. Art Storage in Dallas, Texas. The museum also houses collections of Scouting memorabilia, objects, and archival documents. In conformity with accounting policy generally followed by museums, these collections are not recognized as assets in the Consolidated Statement of Financial Position; however, costs associated with insuring and maintaining these collections have been expensed. During 2021, no major additions or disposals of collections items occurred. Collections descriptions (Part III, line 4) Schedule D, Part III, Line 4 - Extensive collection of Scout memorabilia and Rockwell paintings reflecting Boy Scouts in daily life are on display for the enjoyment of members, volunteers, and visitors. Encouraging boys to explore the many facets of Scouting. Endowment funds intended uses (Part V, line 4) Schedule D, Part V, Line 4 - Endowments consist of approximately 115 individual funds established for a variety of purposes. The endowment includes both donor-restricted endowment funds and funds designated by the Executive Board to function as endowments. Netassets associated with endowment funds, including funds designate by the Executive Board to function as endowments, are classified and reported based upon the existence or absence of donor-imposed restrictions or in accordance with the Executive Boards interpretation of relevant law. General Explanation Attachment Schedule D, Part V, Line 1a - The difference in beginning balance compared to the prior year ending balance is due to the correction of a misclassification the prior year. true Europe including Iceland and Greenland Grant making Support Intl Scouts 303884 Middle East and North Africa Grant making Support Intl Scouts 5000 North America Not the United States 2 Program services High Adventure Base 2864 Central America and the Caribbean Investments Endowment Investment 4328268 Europe including Iceland and Greenland Investments Endowment Investment 441476 2 2 5081492 5081492 Europe including Iceland and Greenland Support International Scouting 303884 wire transfer 1 true false true true true false Use of grant monitoring procedures (Part I, line 2) The organization has an established relationship with the existing world Scouting organizations that are given grants. These specific organizations are supported due to their effectiveness and legitimacy with program documentation and finances. The organization is in contact with these organizations regularly to follow up on projects and ensure compliance. X X true Automotive Recovery Services Two Westbrook Corporate Ctr Ste 500 Westchester IL 60154 Vehicle donations for local cncl benefit true 78560 16406 62154 Charitable Adult Rides Services 4669 Murphy Canyon Road Ste 200 San Diego CA 92123 Vehicle donations for local cncl benefit true 77561 15490 62071 156121 31896 124225 AK AL AR CA CO CT FL GA HI IL IN KS KY LA MA ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR FL Seabase 179421 69084 110337 2608 46075 7061 10887 MN NTier 43000 4500 38500 983 18515 2473 1294 222421 73584 148837 3591 64590 9534 12181 89896 58941 Fundraiser custody or control of funds (Part I, line 2b (iii)) Automotive Recovery Services and Charitable Adult Rides & Services receive donated automobiles and handle the sale and expenses associated with the sale. The net sale revenue is then given to the Boy Scouts of America. General Explanation Attachment Part I Line 3 continued - MD, PA, PR, RI, SC, TN, UT, VA, WA, WI, WV true ANTHONY WAYNE AREA CNCL #157 8315 W Jefferson Blvd Fort Wayne IN 46804 350876343 501c3 16000 Support local council Scouting CADDO AREA COUNCIL 24 LYNNWOOD DR Texarkana TX 77503 750800619 501c3 10240 Support local council Scouting ATLANTA AREA COUNCIL 1800 CIRCLE 75 PKWY SE Atlanta GA 303393055 580566122 501c3 20300 Support local council Scouting GREATER ST LOUIS AREA CNCL #312 4568 WEST PINE BLVD Saint Louis MO 631082193 430652676 501c3 10000 Support local council Scouting HOOSIER TRAILS CNCL #145 5625 E STATE RD 46 Bloomington IN 47401 351290776 501c3 16000 Support local council Scouting LA SALLE CNCL #165 1340 SOUTH BEND AVE South Bend IN 46617 350867966 501c3 16000 Support local council Scouting National Catholic Committee on Scou 55 BROAD ST Red Bank NJ 07701 530196617 501c3 25000 Support Scouting 7 SBR Staff Scholarships 19 20000 Venturing Scholarships 2 2500 National Eagle Scout Association Scholarships 26 133850 NAYLE Fund Scholarships 23 10000 Cooke Eagle Scholarships 60 324734 Baptist Scouting Association Scholarship 1 400 Palmer Scholarship 3 9375 McElwain Eagle Scholarship 2 12500 Waite Phillips Scholarships 413 182935 Philmont Scholarships 23 15120 Order of the Arrow Special Projects 5 7500 Monitoring procedures (Part I, line 2) Schedule I, Part I, Line 2 - Councils prepare Grant Impact progress reports. These are used for monitoring, analysis, and follow up on the grant expenditures. X true true X X X X X true false false false false false false false false MICHAEL A ASHILINE CFOTREASURER 389983 36774 8700 27193 462650 Roger Mosby President and CEO 449616 53231 5881 12430 521158 Steven McGowan General Counsel and Secretary 380597 29937 8700 36369 455603 Joseph Zirkman Deputy General Counsel & Asst Sec 269438 1901 7750 29632 308721 Chasity McReynolds EVP Development 276353 958 5875 15753 298939 Mark Winkelman SVP Supply 266076 45486 7315 36367 355244 John Mosby EVP & Chief Youth Dev Officer 301429 29612 8700 32247 371988 Lisa Shorb EVP Administration & Chief of Staff 349175 55359 7638 5742 417914 Patrick Sterrett EVP High Adv Base 314130 160270 45969 29987 550356 Lisa Young SVP Human Resources 266787 24256 8174 16463 315680 Vijay Challa SVP Information Technology 302860 1325 13548 15011 332744 Faisal Rajani SVP Chief Investment Officer 264163 28814 8500 35820 337297 Shane Calendine VP Reg Cncl Oper 251783 29245 45382 35738 362148 Jeffrey Hunt VP Reg Cncl Oper 296219 33582 11554 20938 362293 Frederick Wallace VP Reg Cncl Oper 33231 184403 5267 3922 226823 Listed persons compensation information (Part I, line 4) Schedule J, Part I, Line 4 - Fred Wallace retired in 2021 after 37 years of service. Compensation includes - the change of control payment (unused PTO and severance) $145,183.Al Lambert retired in 2021. Compensation includes - the change of control payment (unused PTO) $13,538.Todd McGregor went to work for a local council in 2021. Compensation includes - the change of control payment (unused PTO) $13,326. A County Commission of Fayette C 556000314 000000000 2010-11-05 50000000 Construction & equipping-Summit Bechtel Natl Scout false false false B County Commission of Fayette C 556000314 000000000 2012-03-09 175000000 Construction & equipping-Summit Bechtel Natl Scout false false false A 9862726 50000000 50000000 2013 false false true true B 29337889 175000000 175000000 2013 false false true true A false true false false 0.06550 0.02930 0.09480 false false true B false true false false 0.06550 0.02930 0.09480 false false true A false false true true false false false false true B false false true true false false false false true A true B true General Explanation Attachment Schedule K, Part IV, Line 2c-11/05/2010 50,000,000 The County Commission of Fayette County (WV) - No Arbitrage was incurred, therefore there is no Arbitrage Rebate. Schedule K, Part IV, Line 2c-03/09/2012 175,000,000 County Commission of Fayette County (WV) - No Arbitrage was incurred, therefore there is no Arbitrage Rebate. X 181 156121 Fair Market Value X 1 3900 Fair Market Value X 3 341034 Fair Market Value X Guns 49 24915 Fair Market Value X COVID tests 1 10000 Fair Market Value X Railroad Car 1 4975 Fair Market Value X Program equipment 7 25190 Fair Market Value false true true Number of contributions or items or both (Part I, col b) Schedule M, Part I, Line 6 - Number of vehicles donated. Schedule M, Part I, Line 9 - Number of stocks donated. Schedule M, Part I, Lines 25-28 - Number of donations. General Explanation Attachment Schedule M, Part I, Line 32b - BSA contracted with Automotive Recovery Services (dba Insurance Auto Auctions-IAA) which was acquired by CARS during 2021 to manage the national One Car, One Difference program. 100% of the proceeds are distributed to local Councils. Distributions are based upon the donors designation or, if none, payments are made to the local Council servicing the area of the donors zip code. Form 990 governing body review Part VI line 11 Form 990, Part VI, Section B, Line 11b - Form 990 was reviewed and approved by the Controller and National Legal Counsel. An executive summary was prepared and that, along with Form 990 without Schedule B, was distributed to the Officers and the Audit Committee for their review. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Form 990 without Schedule B was distributed to all Executive Board members before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board. Conflict of interest policy compliance Part VI line 12c Form 990, Part VI, Section B, Line 12c - Annually a conflict of interest policy confirmation is required of the organizations Executive Board Members and employees responsible for every department. The organization uses an outside company for anonymous reporting of potential ethics violations. A report of the violation is e-mailed to Internal Audit and National Legal Counsel for thorough research, review and resolution. The report, issue, and resolution are presented to the Audit Committee for review. CEO executive director top management comp Part VI line 15a Form 990, Part VI, Section B, Line 15 - The 2021 compensation for these employees was previously approved by the committee. The compensation committee of the National executive board used comparative data to determine the annual salaries of the key executives and officers of the BSA. They discussed and documented the decision for compensation in the meeting minutes of the committee. A meeting of the committee in 2021 was not necessary since there were no changes. Governing documents etc available to public Part VI line 19 Form 990, Part VI, Section C, Line 19 - Governing documents and conflict of interest policy are available upon request. Part III response or note to any other line in Part III Form 990, Part I and III, Line 1 (continued) them in Scoutcraft, and to teach them patriotism, courage, self-reliance , and kindred virtues, using the methods which are now in common use by Boy Scouts. General explanation attachment Part III Line 1 (continued)them in Scoutcraft, and to teach them patriotism, courage, selfreliance, and kindred virtues, using the methods which are now in common use by Boy Scouts. BSA Asset Management LLC 1325 West Walnut Hill Lane Irving TX 750383008 262473220 General PartnerInvestments DE N/A Atikokan Youth Ventures Inc PO Box 509 Ely MN 55731 High Adventure Base CA 800 N/A Atikaki Youth Ventures Inc PO Box 509 Ely MN 55731 High Adventure Base CA N/A Assoc Baptists for Scouting 1325 West Walnut Hill Lane Irving TX 750383008 746061216 Scouting TX 66780 455662 N/A Delaware BSA LLC 1325 West Walnut Hill Lane Irving TX 750383008 842764311 Scouting DE 8164 N/A Texas BSA LLC 1325 West Walnut Hill Lane Irving TX 750383008 842782520 Scouting TX N/A Learning for Life 1325 West Walnut Hill Lane Irving TX 750383008 752396057 Youth development DC 501c3 10 N/A false National Boy Scouts of America Fdn 1325 West Walnut Hill Lane Irving TX 750383008 752675978 Support Scouting DC 501c3 7 N/A false Learning for Life Foundation 1325 West Walnut Hill Lane Irving TX 750383008 262270708 Support Learning for Life programs TX 501c3 7 Learning for Life false Scout Executives Alliance PO BOX 152079 Irving TX 750152079 226069455 Support Scouts employees TX 501c9 N/A true Arrow WV Inc 1325 West Walnut Hill Lane Irving TX 750383008 270441319 Develop program & facility for Boy Scouts WV 501c3 7 Boy Scouts of America true BSA Endowment Master Trust 1325 West Walnut Hill Lane Irving TX 750383008 276850785 Support Scouting DE 501c3 12a N/A false New World 19 LLC 1325 West Walnut Hill Lane Irving TX 750383008 371793510 World Jamboree TX 501c3 7 N/A false BSA Commingled Endowment Fund LP 1325 West Walnut Hill Lane Irving TX 750383008 262474514 Endowment investment DE N/A Investment 17101740 43167851 true -40899 false 0.32520 true true true true false false false false false true true true true true true false true true true Scout Executives Alliance r 419474 Per tax return Arrow WV Inc ai 5574886 Interest incurred by Arrow for contruct BSA Commingled Endowment Fund LP s 1195981 Per Tax Return BSA Commingled Endowment Fund LP r 1372899 Per tax return Explanation of information on Schedule R Schedule R, Part V, Line 2Arrow WV, Inc.Transaction type a-iAmount: 5,574,886Interest expense incurred by Arrow through the construction of the Summit BechtelReserve, which if constructed by the Boy Scouts of America would also be exempt. Schedule R, Part V, Line 2BSA Commingled Endowment Fund LPTransaction type: rAmount: 1,372,899 Schedule R, Part V, Line 2BSA Commingled Endowment Fund LPTransaction type: sAmount: 1,195,981 Schedule C, Part II-A, Line A - Arrow WV, Inc.; 27-0441319; 1325 West Walnut Hill Lane; Irving, TX 75038