Nonprofit · EIN 25-0981518
BOY SCOUTS OF AMERICA
Also known as 500 MORAINE TRAILS COUNCIL
Tax-exempt · BUTLER, PA 16001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,453,774 | $932,135 | $521,639 | $10,121,147 | $114,328 | $10,006,819 |
| December 31, 2024 | 990 | $1,255,791 | $903,607 | $352,184 | $9,307,071 | $69,328 | $9,237,743 |
| December 31, 2023 | 990 | $1,138,976 | $957,712 | $181,264 | $8,476,910 | $43,170 | $8,433,740 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $428,521
- Membership dues
- $159,619
- Program service revenue
- $68,195
- Investment income
- $721,660
- Royalties
- $655
- Net gain from sales of assets
- $564,008
- Net income from fundraising events
- $41,903
- Net income from sales of inventory
- $45,017
- Other revenue
- $235,398
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $136,174
- Other salaries and wages
- $216,295
- Salaries, compensation and benefits (total)
- $469,631
- Professional fundraising fees
- $0
- Legal fees
- $755
- Accounting fees
- $57,481
- Occupancy
- $100,575
- Travel
- $19,793
- Depreciation
- $102,990
- Program services (functional)
- $773,759
- Management and general (functional)
- $122,249
- Fundraising (functional)
- $36,127
Balance sheet and other
- Total assets, start of year
- $9,307,071
- Total assets, end of year
- $10,121,147
- Total liabilities, end of year
- $114,328
- Net assets, end of year
- $10,006,819
- Land, buildings and equipment
- $1,449,911
- Publicly traded securities
- $7,680,007
- Net assets without donor restrictions
- $7,553,307
- Net assets with donor restrictions
- $2,453,512
- Gross receipts
- $3,210,456
- Employees
- 11
- Volunteers
- 700
- Year formed
- 1906
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RAYMOND TENNENT | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $136,174 | $24,581 |
| ROBERT BOWELL | VP OF FINANCE Trustee or director | 1 | $0 | $0 |
| JEFF BROWN | VP OF MEMBERSHIP Trustee or director | 1 | $0 | $0 |
| ROBERT BRUCE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ROCCO FAVORITE | VP OF ADMIN Trustee or director | 1 | $0 | $0 |
| BRUCE GIBSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DENNIS GLASGOW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TERRY GROTH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KYLE HILFIGER | VP OF ENDOWMENT Trustee or director | 1 | $0 | $0 |
| ROB ISEMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEPHEN KOVACH | VP OF PROGRAM Trustee or director | 1 | $0 | $0 |
| STEVEN LOEFFLER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DEBBIE LYNCH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEITH MCCAW | TREASURER Trustee or director | 1 | $0 | $0 |
| JOSEPH MYCKA | TRUSTEE Trustee or director | 1 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSHUA NUSSBAUM | TRUSTEE Trustee or director | 1 | $0 |
| DENNIS RICKARD | TRUSTEE Trustee or director | 1 | $0 |
| FRANK ROGERS | TRUSTEE Trustee or director | 1 | $0 |
| MARK SNYDER | TRUSTEE Trustee or director | 1 | $0 |
| DAVID SPIGELMYER | PAST PRESIDENT Trustee or director | 1 | $0 |
| SCOTT STONE | COMMISSIONER Trustee or director | 1 | $0 |
| WILLIAM THOMPSON | COUNCIL PRESIDENT Trustee or director | 1 | $0 |
| BRIAN WHITE | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RAYMOND TENNENT | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $138,724 | $27,725 |
| ROBERT BOWELL | VP OF FINANCE Trustee or director | 1 | $0 | $0 |
| JEFF BROWN | VP OF MEMBERSHIP Trustee or director | 1 | $0 | $0 |
| ROBERT BRUCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROCCO FAVORITE | VP OF ADMIN Trustee or director | 1 | $0 | $0 |
| BRUCE GIBSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS GLASGOW | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TERRY GROTH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYLE HILFIGER | VP OF ENDOWMENT Trustee or director | 1 | $0 | $0 |
| DR BARRY HOOTMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROB ISEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHEN KOVACH | VP OF PROGRAM Trustee or director | 1 | $0 | $0 |
| STEVEN LOEFFLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBBIE LYNCH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH MCCAW | TREASURER Trustee or director | 1 | $0 | $0 |
| JOSEPH MYCKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA NUSSBAUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS RICKARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK ROGERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK SNYDER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID SPIGELMYER | COUNCIL PRESIDENT Trustee or director | 1 | $0 | $0 |
| SCOTT STONE | COUNCIL COMMISSIONER Trustee or director | 1 | $0 | $0 |
| WILLIAM THOMPSON | VP OF PROPERTIES Trustee or director | 1 | $0 | $0 |
| BRIAN WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RAYMOND TENNENT | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $127,274 | $25,886 |
| SHARON FRAGALE | ACCOUNTANT Key employee | 40 | $43,586 | $9,286 |
| ROBERT BOWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT BRUCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TERRY GROTH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROCCO FAVORITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS GLASGOW | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYLE HILFIGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY HOOTMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROB ISEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHEN KOVACH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHEN LOEFFLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBBIE LYNCH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSEPH MYCKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA NUSSBAUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS RICKARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WILLIAM THOMPSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANVID SPIGELMYER | PRESIDENT Trustee or director | 1 | $0 | $0 |
| KEITH MCCAW | TREASURER Trustee or director | 1 | $0 | $0 |
| MARK SNYDER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRUCE GIBSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK ROGERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT STONE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 830 MORTON AVE, BUTLER, PA 16001-3349
- Principal officer (990 for 2025)
- RAYMOND H TENNENT, 830 MORTON AVENUE EXTENSION, BUTLER, PA 16001
- Signed the 990
- RAYMOND H TENNENT, EXECUTIVE DIRECTOR
- Phone
- (724) 287-6791
- Website
- www.morainetrails.org
- Return prepared by
- WILLIAM M HAUSER CPA LLC
Mission
THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTALLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
Program accomplishments
- CAMPING ACTIVITIES PROVIDE YOUNG MEN WITH GUIDANCE IN QUALITIES SUCH AS LEADERSHIP SELF-RELIANCE SURVIVAL AND SELF-ESTEEM.Expenses $745,112 · revenue $53,127
- VARIOUS ACTIVITIES FOR SCOUTS THAT PROVIDE YOUNG MEN WITH GUIDANCE IN QUALITIES SUCH AS LEADERSHIP SELF-RELIANCE SURVIVAL AND SELF-ESTEEM.Expenses $28,647 · revenue $15,068
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
- 25-0981518
- 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)
- $10,121,147
- Income (IRS master file)
- $3,210,456
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,453,774 | $932,135 | $10,121,147 | XML |
| 990 | December 2024 | $1,255,791 | $903,607 | $9,307,071 | XML |
| 990 | December 2023 | $1,138,976 | $957,712 | $8,476,910 | XML |
| 990 | December 2022 | $742,945 | $2,002,110 | $7,921,981 | 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 25-0981518).
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 25-0981518.
- 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 RAYMOND H TENNENT.
- 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 $136,174 (RAYMOND TENNENT, EXECUTIVE DIRECTOR).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,453,774, expenses of $932,135 and total assets of $10,121,147 at year end.
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