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Nonprofit · EIN 23-1365194

BOY SCOUTS OF AMERICA

Also known as 544 NEW BIRTH OF FREEDOM COUNCIL

Tax-exempt · DILLSBURG, PA 17019

Financials

$2.8M$3.4M2023$6M$3.2M2024
Revenue Expenses · by fiscal year end
Financials of BOY SCOUTS OF AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$5,965,131$3,176,258$2,788,873$13,183,606$1,518,090$11,665,516
December 31, 2023990$2,842,396$3,359,488-$517,092$12,030,711$2,918,999$9,111,712
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,255,792
of which government grants
$250,000
Program service revenue
$918,713
Investment income
$3,494,924
Net rental income
$36,078
Net gain from sales of assets
$3,268,091
Net income from fundraising events
$170,014
Net income from sales of inventory
$8,989
Other revenue
$295,702

Expenses

Grants and similar amounts paid
$28,501
Compensation of officers, directors and key employees
$282,160
Other salaries and wages
$1,044,214
Salaries, compensation and benefits (total)
$1,638,617
Professional fundraising fees
$0
Legal fees
$34,896
Accounting fees
$68,635
Occupancy
$230,147
Travel
$56,343
Depreciation
$266,457
Program services (functional)
$2,563,534
Management and general (functional)
$378,108
Fundraising (functional)
$234,616

Balance sheet and other

Total assets, start of year
$12,030,711
Total assets, end of year
$13,183,606
Total liabilities, end of year
$1,518,090
Net assets, end of year
$11,665,516
Land, buildings and equipment
$4,075,457
Publicly traded securities
$5,828,765
Net assets without donor restrictions
$5,979,905
Net assets with donor restrictions
$5,685,611
Gross receipts
$9,877,902
Employees
106
Volunteers
2,598
Year formed
1931
State of legal domicile
PA

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.

NameTitleHours / weekCompensationOther / benefits
RONALD M GARDNER JRSCOUT EXECUTIVE/SECRETARY
Officer
40$168,961$31,510
BRIAN DEBEASEDIRECTOR OF DEVELOPMENT
Highest-paid employee
40$118,393$21,876
TAMARA P BUSSACCOUNTING MANAGER
Officer
40$63,739$15,508
JAN L WAGNERPRESIDENT
Trustee or director, Officer
7$0$0
THOMAS A STECKBECKCOUNCIL COMMISSIONER
Trustee or director, Officer
7$0$0
LANCE E SMITHTREASURER
Trustee or director, Officer
7$0$0
MARK S ROBERTSONV.P. - ALUMNI
Trustee or director, Officer
7$0$0
DAVID WYRWASV.P. - CAMPING
Trustee or director, Officer
7$0$0
DANIEL K BAYERV.P. - DISTRICT OPERATIONS
Trustee or director, Officer
7$0$0
WESLEY GARRODV.P. - FAMILY SCOUTING
Trustee or director, Officer
7$0$0
J SCOT CHADWICKV.P - MEMBERSHIP & RELATIO
Trustee or director, Officer
7$0$0
WILLIAM F MCQUADEV.P. - FUND DEVELOPMENT
Trustee or director, Officer
7$0$0
RANDALL K CLINE PASSED 2024V.P. - PROGRAM
Trustee or director, Officer
7$0$0
JOHN M KOTCHISHV.P. - PROPERTIES
Trustee or director, Officer
7$0$0
KATHRYN E BLEDNICKV.P. - ADMINSTRATION
Trustee or director, Officer
7$0$0
39 more people on this return
NameTitleHours / weekCompensation
MATTHEW M HAARPAST PRESIDENT
Trustee or director
7$0
JOHN G ANTHONY IIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
DAVID J BARTO SINCE 524EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
TERESA BRUSHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MICHAEL BUTTONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
ALAN R BOYNTON JREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
SCOTT E CANTOREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JUSTIN M EBERLYEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MARK FAHNESTOCK JOINED 124EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
EVAN FORRESTEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
THOMAS J FOWLSTONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
BRIAN FUNKHOUSEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JAMES D GEORGEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
PETER VONGETZIE JR-JOINED 524EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
BARBARA S GUISEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MICHAEL W HASSELLEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
DR FRANKLIN R HERRONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MAX IACONO JOINED 524YOUTH REPRESENTATIVE
Trustee or director
2.5$0
JONATHAN D KOLTASHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
GINA P KREHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MARC A LEEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
SHAWN K LEPPOEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JEFFREY D LOBACHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JOHN J LUCIANIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
NATALIA LYCKOWSKIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JOSEPH M MARSICANO JOINED 524EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
HON RONALD E MILLER-LEFT 924EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
HAROLD W NIGHTWINEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JAMES B PANNEBAKER-PASSED 2024EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
HON TODD R PLATTSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
CODY RAGER LEFT 524YOUTH REPRESENTATIVE
Trustee or director
2.5$0
MARK L REISINGER JOINED 524EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JOSEPH ROBINSON JREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
JUSTIN S SCHNEIDEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
ROBERT A SMITHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MARTIN L STRINE LEFT 224EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
MICHAEL VJ SUMMERSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
STEVEN VOSKUILEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
M ARTHUR WILLIAMSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0
990 for the year ended December 31, 2023: 49 people
NameTitleHours / weekCompensationOther / benefits
RONALD M GARDNER JRSCOUT EXECUTIVE/SECRETARY
Officer
40$166,908$31,134
BRIAN DEBEASEDIRECTOR OF DEVELOPMENT
Highest-paid employee
40$113,307$21,196
TAMARA P BUSSACCOUNTING MANAGER
Officer
40$61,652$15,132
JAN L WAGNERPRESIDENT
Trustee or director, Officer
7$0$0
THOMAS A STECKBECKCOUNCIL COMMISSIONER
Trustee or director, Officer
7$0$0
LANCE E SMITHTREASURER
Trustee or director, Officer
7$0$0
MARK S ROBERTSONV.P. - ALUMNI
Trustee or director, Officer
7$0$0
DAVID WYRWASV.P. - CAMPING
Trustee or director, Officer
7$0$0
DANIEL K BAYERV.P. - DISTRICT OPERATIONS
Trustee or director, Officer
7$0$0
WESLEY GARRODV.P. - FAMILY SCOUTING
Trustee or director, Officer
7$0$0
J SCOT CHADWICKV.P - MEMBERSHIP & RELATIO
Trustee or director
7$0$0
WILLIAM F MCQUADEV.P. - FUND DEVELOPMENT
Trustee or director, Officer
7$0$0
RANDALL K CLINEV.P. - PROGRAM
Trustee or director, Officer
7$0$0
JOHN M KOTCHISHV.P. - PROPERTIES
Trustee or director, Officer
7$0$0
KATHRYN E BLEDNICKV.P. - ADMINSTRATION
Trustee or director
7$0$0
MATTHEW M HAARPAST PRESIDENT
Trustee or director, Officer
7$0$0
JOHN G ANTHONY IIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
DAVID J BARTOEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
THERESA BRUSH SINCE 723EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
MICHAEL BUTTONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
ALAN R BOYNTON JREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
SCOTT E CANTOREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JUSTIN M EBERLYEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
EVAN FORRESTEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
THOMAS J FOWLSTONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
BRIAN FUNKHOUSEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JAMES D GEORGEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
BARBARA S GUISEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
MICHAEL W HASSELLEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
DR FRANKLIN R HERRONEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JONATHAN D KOLTASHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
GINA P KREHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
MARC A LEEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JEFFREY D LOBACHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JOHN J LUCIANIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
NATALIA LYCKOWSKIEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
SHAWN K LEPPOEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
HON RONALD E MILLEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
HAROLD W NIGHTWINEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JAMES B PANNEBAKEREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
HON TODD R PLATTSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
CODY RAGERYOUTH REPRESENTATIVE
Trustee or director
2.5$0$0
JOSEPH ROBINSON JREXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
JUSTIN S SCHNEIDER SINCE 0723EXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
ROBERT A SMITHEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
MARTIN L STRINEEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
MICHAEL VJ SUMMERSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
STEVEN VOSKUILEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0
M ARTHUR WILLIAMSEXECUTIVE BOARD MEMBER
Trustee or director
2.5$0$0

Address and contacts

Address (IRS master file)
400 TUCKAHOE RD, DILLSBURG, PA 17019-8713
Principal officer (990 for 2024)
RONALD M GARDNER JR, 400 TUCKAHOE ROAD, DILLSBURG, PA 17019
Signed the 990
LANCE E SMITH, TREASURER
Phone
(717) 620-4514
Return prepared by
RKL LLP

Mission

THE BOY SCOUTS OF AMERICA HAS ONE MISSION, WHICH EXTENDS TO ALL LOCAL COUNCILS: THE COUNCIL IS A NON-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED 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 SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS 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 COMMON USE BY THE BOY SCOUTS OF AMERICA.

990 for the year ended December 31, 2024

Program accomplishments

  • THE NEW BIRTH OF FREEDOM COUNCIL, BOY SCOUTS OF AMERICA, COORDINATES SCOUTING PROGRAMS IN ADAMS, CUMBERLAND, DAUPHIN, FRANKLIN, PERRY AND YORK COUNTIES. THE SCOUTING PROGRAM EMPHASIZES PERSONAL DEVELOPMENT IN SUCH AREAS AS CITIZENSHIP, INTEGRITY, SELF-RELIANCE, AND OTHER KINDRED VIRTUES. SCOUTING PROGRAMS INCLUDE: LION SCOUTS - A FUN INTRODUCTION TO SCOUTING FOR BOYS AND GIRLS IN KINDERGARTEN AND THEIR ADULT PARTNERS THAT INTRODUCES FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK. TIGER SCOUTS - A ONE-YEAR,FAMILY ORIENTED PROGRAM FOR A GROUP OF TEAMS EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR OLD) BOY OR GIRL AND THEIR ADULT PARTNER (USUALLY A PARENT) THAT STRESSES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND FAMILY UNDERSTANDING. A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING - A FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. CUB SCOUTING IS FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8,9, AND 10 YEARS OLD). FOURTH AND FIFTH-GRADE (OR 10-YEAR OLD) BOYS AND GIRLS ARE CALLED WEBELOS SCOUTS (WE'LL BE LOYAL SCOUTS) AND PARTICIPATE IN MORE ADVANCED ACTIVITIES. SCOUTS BSA - A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. VENTURING - A PROGRAM FOR YOUNG ADULTS WHO ARE 14-20 YEARS OLD THAT PROVIDES POSITIVE EXPERIENCES TO BECOME MATURE, RESPONSIBLE CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM AND YOUTH PROTECTION TRAINING. DURING THE CURRENT YEAR, THE COUNCIL CONTINUED SCOUTING'S RICH TRADITIONS IN SERVING YOUTH IN COMMUNITIES, BOTH LARGE AND SMALL, THROUGHOUT OUR SIX-COUNTY SERVICE AREA. SPECIFICALLY, SEVERAL OF THE COUNCIL'S MOST NOTEWORTHY ACCOMPLISHMENTS INCLUDE: * THE COUNCIL WAS SERVING 5,347 REGISTERED YOUTH PARTICIPANTS IN 232 LOCAL SCOUTING AND LEARNING FOR LIFE GROUPS. * 1270 SCOUTS AND 704 ADULTS ATTENDED SUMMER CAMPS IN OUR COUNCIL DURING THE YEAR ENDING 12/31/2024. * THERE WERE 2598 REGISTERED ADULT LEADERS PROVIDING LEADERSHIP AND GUIDANCE TO SCOUTING PROGRAMS THROUGHOUT THE COUNCIL AREA. * 163 BOY SCOUTS ACHIEVED THE RANK OF EAGLE SCOUT AND OVER 25800 COMMUNITY SERVICE HOURS WERE DONATED DURING THESE PROJECTS. *192 SCOUTS PARTICIPATED IN AFTER SCHOOL PROGRAMS IN ECONOMICALLY DISADVANTAGED AREAS OF YORK AND HARRISBURG. * OVER $795,900 IN POPCORN, NUTS, AND CAMP CARDS WERE SOLD BY SCOUTS IN OUR COUNCIL TO HELP FUND SCOUTING PROGRAMS AND THEIR CAMP EXPERIENCES.
    Expenses $2,563,534 · grants $28,501 · revenue $927,702

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-1365194
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
Assets (IRS master file)
$13,183,606
Income (IRS master file)
$9,877,902

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$5,965,131$3,176,258$13,183,606XML
990December 2023$2,842,396$3,359,488$12,030,711XML
990December 2022$2,547,265$3,130,733$11,829,244IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 23-1365194).

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 23-1365194.
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 RONALD M GARDNER JR.
Who are the officers and directors of BOY SCOUTS OF AMERICA?
The 990 for the year ended December 31, 2024 lists 54 people; 3 received compensation from the organization, the highest $168,961 (RONALD M GARDNER JR, SCOUT EXECUTIVE/SECRETARY).
How much revenue does BOY SCOUTS OF AMERICA have?
On its 990 for the year ended December 31, 2024 it reported revenue of $5,965,131, expenses of $3,176,258 and total assets of $13,183,606 at year end.

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