Nonprofit · EIN 23-7320194
BOY SCOUTS OF AMERICA
Also known as 98 SOUTH GEORGIA COUNCIL TR FUND
Tax-exempt · VALDOSTA, GA 31602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,000 | $12,814 | -$10,814 | $508,639 | $28,000 | $480,639 |
| December 31, 2024 | 990 | $0 | $71,974 | -$71,974 | $491,453 | $0 | $491,453 |
| December 31, 2023 | 990 | $34,287 | $0 | $34,287 | $563,427 | $0 | $563,427 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $12,814
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $12,814
Balance sheet and other
- Total assets, start of year
- $491,453
- Total assets, end of year
- $508,639
- Total liabilities, end of year
- $28,000
- Net assets, end of year
- $480,639
- Publicly traded securities
- $496,680
- Net assets without donor restrictions
- $71,858
- Net assets with donor restrictions
- $408,781
- Gross receipts
- $2,000
- Employees
- 0
- Volunteers
- 0
- State of legal domicile
- GA
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 | From related orgs |
|---|---|---|---|---|
| Mark Manchester | Scout Executive Officer | 2 | $0 | $62,715 |
| Bill Tillman | Alapaha Dis Chairman Trustee or director | 1 | $0 | $0 |
| Tommy McCurley | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| John Tuten | Board Member Trustee or director | 1 | $0 | $0 |
| Merrill Dickinson | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Mike Greene | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Roquemore | Board Member Trustee or director | 1 | $0 | $0 |
| Joe Najjar | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Broc McDowell | Board Member Trustee or director | 1 | $0 | $0 |
| Max Carter | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Frock | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Moorefield | Board Member Trustee or director | 1 | $0 | $0 |
| Rose Palazzolo | Board Member Trustee or director | 1 | $0 | $0 |
| Jeffrey Scott | Board Member Trustee or director | 1 | $0 | $0 |
| Ben Andrews | Board Member Trustee or director | 1 | $0 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Tunison | Vice President Trustee or director, Officer | 1 | $0 |
| Greg Fullerton | Board Member Trustee or director | 1 | $0 |
| Clay Chester | Board Member Trustee or director | 1 | $0 |
| Eric Hooper | Board Member Trustee or director | 1 | $0 |
| Britt Brinson | Board member Trustee or director | 1 | $0 |
| Daniel Deaver | Commissioner Trustee or director, Officer | 1 | $0 |
| Frederick King | Vice President Trustee or director, Officer | 1 | $0 |
| Steve Brooks | Treasurer Trustee or director, Officer | 2 | $0 |
| Mike Johnson | President Trustee or director, Officer | 1 | $0 |
| John Dukes | Audit Chairman Trustee or director, Officer | 1 | $0 |
| Clay Moseley | Vice President Trustee or director, Officer | 1 | $0 |
| Bennie Hall | Vice-President Trustee or director, Officer | 1 | $0 |
| Jason B Moon | Vice-President Trustee or director, Officer | 1 | $0 |
| Andy Smith | Board member Trustee or director | 1 | $0 |
| Stephen Chammoun | Board member Trustee or director | 1 | $0 |
| Dan Gillan | Board member Trustee or director | 1 | $0 |
| Donald Gray | Board member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 38 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Mark Manchester | Scout Executive Officer | 2 | $0 | $118,986 |
| Bill Tillman | Alapaha Dis Chairman Trustee or director | 1 | $0 | $0 |
| Tim McCurley | Board member Trustee or director | 1 | $0 | $0 |
| Ben Copeland | Board member Trustee or director | 1 | $0 | $0 |
| Stephen Chammoun | Board Member Trustee or director | 1 | $0 | $0 |
| John Tuten | Board Member Trustee or director | 1 | $0 | $0 |
| Merrill Dickinson | Board Member Trustee or director | 1 | $0 | $0 |
| Mike Greene | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Roquemore | Board Member Trustee or director | 1 | $0 | $0 |
| Andrew Blackwell | Board Member Trustee or director | 1 | $0 | $0 |
| Joe Najjar | Board Member Trustee or director | 1 | $0 | $0 |
| Broc McDowell | Board Member Trustee or director | 1 | $0 | $0 |
| Max Carter | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Frock | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Moorefield | Board Member Trustee or director | 1 | $0 | $0 |
| Rose Palazzolo | Board Member Trustee or director | 1 | $0 | $0 |
| Jim Halter | Board Member Trustee or director | 1 | $0 | $0 |
| Wade Crozier | Board Member Trustee or director | 1 | $0 | $0 |
| Jeffrey Scott | Board Member Trustee or director | 1 | $0 | $0 |
| Ben Andrews | Board Member Trustee or director | 1 | $0 | $0 |
| James Tunison | Board Member Trustee or director | 1 | $0 | $0 |
| Jack Sauls | Board Member Trustee or director | 1 | $0 | $0 |
| Greg Fullerton | Board Member Trustee or director | 1 | $0 | $0 |
| Clay Chester | Board Member Trustee or director | 1 | $0 | $0 |
| Jerry Jennett | Board Member Trustee or director | 1 | $0 | $0 |
| Eric Hooper | Board Member Trustee or director | 1 | $0 | $0 |
| Britt Brinson | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Daniel Deaver | Commissioner Trustee or director, Officer | 1 | $0 | $0 |
| Frederick King | Past President Trustee or director, Officer | 1 | $0 | $0 |
| William Whitesell | President Trustee or director, Officer | 2 | $0 | $0 |
| Steve Brooks | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Richard Green | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Mike Johnson | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| John Dukes | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Clay Moseley | Vice Presidentt Trustee or director | 1 | $0 | $0 |
| Bennie Hall | Vice-President Trustee or director, Officer | 1 | $0 | $0 |
| Jason B Moon | Vice-President Trustee or director, Officer | 1 | $0 | $0 |
| Andy Smith | Vide-President Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 39 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Mark Manchester | Scout Executive Officer | 2 | $0 | $114,563 |
| Andrew Blackwell | Board Member Trustee or director | 1 | $0 | $0 |
| Andy Smith | Vide-President Trustee or director, Officer | 1 | $0 | $0 |
| Ben Andrews | Board Member Trustee or director | 1 | $0 | $0 |
| Ben Copeland | Board member Trustee or director | 1 | $0 | $0 |
| Bennie Hall | Vice-President Trustee or director, Officer | 1 | $0 | $0 |
| Bill Tillman | Alapaha Dis Chairman Trustee or director | 1 | $0 | $0 |
| Britt Brinson | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Clay Chester | Board Member Trustee or director | 1 | $0 | $0 |
| Clay Moseley | Vice Presidentt Trustee or director | 1 | $0 | $0 |
| Daniel Deaver | Commissioner Trustee or director, Officer | 1 | $0 | $0 |
| Eric Hooper | Board Member Trustee or director | 1 | $0 | $0 |
| Frederick King | Past President Trustee or director, Officer | 1 | $0 | $0 |
| Greg Fullerton | Board Member Trustee or director | 1 | $0 | $0 |
| Jack Sauls | Board Member Trustee or director | 1 | $0 | $0 |
| James Tunison | Board Member Trustee or director | 1 | $0 | $0 |
| Jason B Moon | Vice-President Trustee or director, Officer | 1 | $0 | $0 |
| Jeffrey Scott | Board Member Trustee or director | 1 | $0 | $0 |
| Jerry Jennett | Board Member Trustee or director | 1 | $0 | $0 |
| Jim Halter | Board Member Trustee or director | 1 | $0 | $0 |
| Joe Najjar | Board Member Trustee or director | 1 | $0 | $0 |
| John Dukes | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| John Tuten | Board Member Trustee or director | 1 | $0 | $0 |
| Keith Hawthorne | Board Member Trustee or director | 1 | $0 | $0 |
| Merrill Dickinson | Board Member Trustee or director | 1 | $0 | $0 |
| Mike Greene | Board Member Trustee or director | 1 | $0 | $0 |
| Mike Johnson | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Richard Green | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Robert Roquemore | Board Member Trustee or director | 1 | $0 | $0 |
| Rose Palazzolo | Board Member Trustee or director | 1 | $0 | $0 |
| Steve Brooks | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Tim McCurley | Board member Trustee or director | 1 | $0 | $0 |
| William Whitesell | President Trustee or director, Officer | 2 | $0 | $0 |
| Broc McDowell | Board Member Trustee or director | 1 | $0 | $0 |
| Eric Ginter | Council Employee Trustee or director | 1 | $0 | $0 |
| Max Carter | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Frock | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Moorefield | Board Member Trustee or director | 1 | $0 | $0 |
| Tanya Thomas | Board Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3005 N ASHLEY ST, VALDOSTA, GA 31602-1709
- Principal officer (990 for 2025)
- Clint Scharf, 3005 N Ashley Street, Valdosta, GA 31602
- Signed the 990
- Steve Brooks, Treasurer
- Phone
- (229) 242-2331
- Return prepared by
- Valenti Rackley & Associates
Mission
Provides programs for boys and girls that encourage individual growth.
Program accomplishments
- Scouting programs in a 28 county area of South Georgia. Programs encourage individual growth through group and civic activities.Expenses $12,814 · grants $12,814
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 23-7320194
- 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-N (e-Postcard)
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $508,639
- Income (IRS master file)
- $2,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,000 | $12,814 | $508,639 | XML |
| 990 | December 2024 | $0 | $71,974 | $491,453 | XML |
| 990 | December 2023 | $34,287 | $0 | $563,427 | XML |
| 990 | December 2022 | $16,748 | $0 | $529,140 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7320194).
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 23-7320194.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- 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 Clint Scharf.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 32 people; 0 received compensation from the organization.
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,000, expenses of $12,814 and total assets of $508,639 at year end.
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