Nonprofit · EIN 04-2141816
BOY SCOUTS OF AMERICA
Also known as 224 CAPE COD & THE ISLANDS COUNCIL
Tax-exempt · YARMOUTH PORT, MA 02675
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $639,240 | $698,225 | -$58,985 | $6,280,041 | $682,587 | $5,597,454 |
| December 31, 2024 | 990 | $887,871 | $655,980 | $231,891 | $6,412,050 | $671,469 | $5,740,581 |
| December 31, 2023 | 990 | $1,434,109 | $689,330 | $744,779 | $6,273,690 | $710,676 | $5,563,014 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $94,502
- Program service revenue
- $134,070
- Investment income
- $251,994
- Net gain from sales of assets
- $174,193
- Net income from fundraising events
- $103,828
- Net income from sales of inventory
- $52,274
- Other revenue
- $158,674
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $253,134
- Salaries, compensation and benefits (total)
- $314,416
- Professional fundraising fees
- $0
- Accounting fees
- $35,362
- Occupancy
- $41,102
- Travel
- $12,216
- Depreciation
- $94,598
- Program services (functional)
- $572,011
- Management and general (functional)
- $26,689
- Fundraising (functional)
- $99,525
Balance sheet and other
- Total assets, start of year
- $6,412,050
- Total assets, end of year
- $6,280,041
- Total liabilities, end of year
- $682,587
- Net assets, end of year
- $5,597,454
- Land, buildings and equipment
- $3,286,739
- Publicly traded securities
- $2,588,198
- Net assets without donor restrictions
- $4,998,357
- Net assets with donor restrictions
- $599,097
- Gross receipts
- $2,346,928
- Employees
- 26
- Volunteers
- 341
- Year formed
- 1926
- State of legal domicile
- MA
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 |
|---|---|---|---|
| AMY PAYNE ZAHN | SCOUT EXEC/C Trustee or director, Officer | 40 | $100,128 |
| MARSHALL LOVELETTE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOSEPH CARLSON | TREASURER Trustee or director, Officer | 2 | $0 |
| ELAINE MASON | VP PROGRAM Trustee or director, Officer | 2 | $0 |
| ROBERT CHAMBERLAIN | VP FINANCE Trustee or director, Officer | 2 | $0 |
| KENNETH HILDEBRAND | VP PROPERTIE Trustee or director, Officer | 2 | $0 |
| PATRICK FLYNN | VP MEMBERSHI Trustee or director, Officer | 2 | $0 |
| ALAN BEAL | DIRECTOR Trustee or director | 2 | $0 |
| JUDITH CROCKER | DIRECTOR Trustee or director | 2 | $0 |
| NATHAN GARRAN | AUDIT COMMIT Trustee or director | 2 | $0 |
| KENNETH HEISLER | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM LARUFFA | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT MACGREGOR | DIRECTOR Trustee or director | 2 | $0 |
| PAUL MCORMICK JR | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM MONROE | RISK MGT CHA Trustee or director | 2 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MORRIS | DIRECTOR Trustee or director | 2 | $0 |
| STEPHEN MULLIGAN | DIRECTOR Trustee or director | 2 | $0 |
| JAMES PLATH | DIRECTOR Trustee or director | 2 | $0 |
| JOHN TERRIO | DIRECTOR Trustee or director | 2 | $0 |
| DENNIS WALCZEWSKI | DIRECTOR Trustee or director | 2 | $0 |
| PAUL BOBER | DIRECTOR Trustee or director | 2 | $0 |
| EDWARD BRUCE | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS LANMAN III | COUNCIL COMM Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AMY PAYNE ZAHN | SCOUT EXEC/C Trustee or director, Officer | 40 | $94,515 | $19,867 |
| MARSHALL LOVELETTE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JOSEPH CARLSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ELAINE MASON | VP PROGRAM Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT CHAMBERLAIN | VP FINANCE Trustee or director, Officer | 2 | $0 | $0 |
| KENNETH HILDEBRAND | VP PROPERTIE Trustee or director, Officer | 2 | $0 | $0 |
| PATRICK FLYNN | VP MEMBERSHI Trustee or director, Officer | 2 | $0 | $0 |
| ALAN BEAL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JUDITH CROCKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NATHAN GARRAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KENNETH HEISLER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM LARUFFA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT MACGREGOR | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL MCORMICK JR | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM MONROE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MICHAEL MORRIS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| STEPHEN MULLIGAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAMES PLATH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN TERRIO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DENNIS WALCZEWSKI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL BOBER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| EDWARD BRUCE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| THOMAS LANMAN III | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL RILEY | SCOUT EXEC/C Trustee or director, Officer | 40 | $137,518 | $24,599 |
| ELAINE MASON | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JOSEPH CARLSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT CHAMBERLAIN | VP FINANCE Trustee or director, Officer | 2 | $0 | $0 |
| KENNETH HILDEBRAND | VP PROPERTIE Trustee or director, Officer | 2 | $0 | $0 |
| STEPHEN MULLIGAN | COUNCIL COMM Trustee or director, Officer | 2 | $0 | $0 |
| ALAN BEAL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PATRICK FLYNN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN FOLLAS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NATHAN GARRAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| THOMAS GEORGE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KENNETH HEISLER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM LARUFFA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARSHALL LOVELETTE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT MACGREGOR | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PAUL MCORMICK JR | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM MONROE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MICHAEL MORRIS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAMES PLATH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN SOUZA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DENNIS WALCZEWSKI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JUDITH CROCKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN TERRIO | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 247 WILLOW ST, YARMOUTH PORT, MA 02675-1744
- Principal officer (990 for 2025)
- MARSHALL LOVELETTE, 216 EBENEZER RD, OSTERVILLE, MA 02655
- Signed the 990
- AMY PAYNE ZAHN, SCOUT EXEC/CEO
- Phone
- (508) 362-4322
- Website
- WWW.SCOUTSCAPECOD.ORG
- Return prepared by
- SANDERS WALSH & EATON CPAS LLC
Mission
PROMOTION OF SCOUTING ON CAPE COD AND THE ISLANDS
Program accomplishments
- IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA, TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES, BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. CAPE COD AND ISLANDS COUNCIL FULFILLS THIS MISSION BY MAKING THE PROGRAMS OF CUB SCOUTING, SCOUTS BSA, VENTURING, SEA SCOUTING, AND LEARNING FOR LIFE/EXPLORING AVAILABLE TO COMMUNITY ORGANIZATIONS WITHIN ITS TERRITORY TO USE AS THEIR PROGRAMS. THE COUNCIL PRESENTLY SERVES OVER 711 YOUNG PEOPLE IN 43 CUB SCOUT PACKS, SCOUTS BSA TROOPS, VENTURE CREWS, SEA SCOUT SHIPS,AND EXPLORER POSTS.Expenses $572,011 · revenue $134,070
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
- 04-2141816
- 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)
- $6,280,041
- Income (IRS master file)
- $2,346,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $639,240 | $698,225 | $6,280,041 | XML |
| 990 | December 2024 | $887,871 | $655,980 | $6,412,050 | XML |
| 990 | December 2023 | $1,434,109 | $689,330 | $6,273,690 | XML |
| 990 | December 2022 | $1,114,119 | $1,442,007 | $5,187,773 | 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 04-2141816).
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 04-2141816.
- 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 MARSHALL LOVELETTE.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 23 people; 1 received compensation from the organization, the highest $100,128 (AMY PAYNE ZAHN, SCOUT EXEC/C).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $639,240, expenses of $698,225 and total assets of $6,280,041 at year end.
Other nonprofits in YARMOUTH PORT
- INTERNATIONAL FUND FOR ANIMAL WELFARE INC EIN 31-1594197 · last filed 990 for 2025
- THE CUMMAQUID GOLF CLUB OF YARMOUTH AND BARNSTABLE INC EIN 04-1222710 · last filed 990 for 2024
- BILEZIKIAN FAMILY FOUNDATION INC EIN 04-3504021 · last filed 990-PF for 2024
- FRIENDS OF BASS RIVER INC EIN 88-1972334 · last filed 990 for 2025
- STRAWBERRY LANE FOUNDATION INC EIN 41-2031280 · last filed 990 for 2025
- YARMOUTH LIBRARY ASSOCIATION EIN 04-6048917 · last filed 990 for 2025
- BASS RIVER ROD & GUN CLUB INC EIN 04-6179829 · last filed 990 for 2026
- CAPE COD CLIMATE CHANGE COLLABORATIVE INC EIN 82-2947687 · last filed 990-EZ for 2024