Nonprofit · EIN 46-0224539
BOY SCOUTS OF AMERICA
Also known as 695 BLACK HILLS AREA COUNCIL
Tax-exempt · RAPID CITY, SD 57701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $725,879 | $1,059,506 | -$333,627 | $1,135,930 | $546,508 | $589,422 |
| December 31, 2023 | 990 | $854,867 | $1,039,701 | -$184,834 | $1,145,033 | $253,700 | $891,333 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $175,473
- Program service revenue
- $415,874
- Investment income
- $14,516
- Net rental income
- $9,415
- Net gain from sales of assets
- $4,095
- Net income from fundraising events
- $69,428
- Net income from sales of inventory
- $29,443
- Other revenue
- $120,016
Expenses
- Grants and similar amounts paid
- $11
- Compensation of officers, directors and key employees
- $124,174
- Other salaries and wages
- $255,833
- Salaries, compensation and benefits (total)
- $456,761
- Professional fundraising fees
- $0
- Accounting fees
- $75,847
- Occupancy
- $80,678
- Travel
- $49,975
- Depreciation
- $44,815
- Program services (functional)
- $857,935
- Management and general (functional)
- $169,452
- Fundraising (functional)
- $32,119
Balance sheet and other
- Total assets, start of year
- $1,145,033
- Total assets, end of year
- $1,135,930
- Total liabilities, end of year
- $546,508
- Net assets, end of year
- $589,422
- Land, buildings and equipment
- $561,436
- Publicly traded securities
- $443,518
- Net assets without donor restrictions
- $256,203
- Net assets with donor restrictions
- $333,219
- Gross receipts
- $986,933
- Employees
- 43
- Volunteers
- 330
- Year formed
- 1982
- State of legal domicile
- SD
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ADAM HOUGH | 2024 SCOUT E Officer | 40 | $103,573 | $20,601 |
| RICHARD AVERY | INT. SCOUT E Officer | 40 | $0 | $0 |
| MICHAEL LEWIS | PRESIDENT Trustee or director, Officer | 3.5 | $0 | $0 |
| CHRIS RENDON | COUNCIL COMM Trustee or director, Officer | 3.5 | $0 | $0 |
| KIMBERLEY JACKSON | PAST PRESIDE Trustee or director, Officer | 3.5 | $0 | $0 |
| JOEL BICE | VP DEVELOPME Trustee or director, Officer | 3.5 | $0 | $0 |
| SHARON RENDON | VP MEMBERSHI Trustee or director, Officer | 3.5 | $0 | $0 |
| JEFFERY MERCHANT | VP ENDOWMENT Trustee or director, Officer | 3.5 | $0 | $0 |
| MCKAY DAYTON | VP TREASURER Trustee or director, Officer | 3.5 | $0 | $0 |
| BOB MORCOM | VP PROPERTIE Trustee or director, Officer | 3.5 | $0 | $0 |
| BRENDA HAAR | VP PROGRAM Trustee or director, Officer | 3.5 | $0 | $0 |
| BRAD FISCHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TIM RENSCH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| QUENTIN RIGGINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAROL BOYLES | DIRECTOR Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HYINK | DIRECTOR Trustee or director | 1 | $0 |
| DON KELLOGG | DIRECTOR Trustee or director | 1 | $0 |
| NORMAN SORENSEN | DIRECTOR Trustee or director | 1 | $0 |
| GEODY VANDEWATER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ADAM HOUGH | SCOUT EXEC/C Officer | 40 | $73,908 | $10,595 |
| DAWN BAKER | CONTROLLER Officer | 40 | $32,785 | $6,705 |
| COREY DAVIS | FORMER CEO Officer | 40 | $10,517 | $1,155 |
| KIMBERLEY JACKSON | COUNCIL PRES Trustee or director, Officer | 3.5 | $0 | $0 |
| BRAD FISCHER | PAST PRESIDE Trustee or director, Officer | 3.5 | $0 | $0 |
| JOEL BICE | VP PROGRAM Trustee or director, Officer | 3.5 | $0 | $0 |
| BOB MORCOM | VP PROPERTIE Trustee or director, Officer | 3.5 | $0 | $0 |
| TIM RENSCH | VP LEGAL Trustee or director, Officer | 3.5 | $0 | $0 |
| QUENTIN RIGGINS | VP ADMINISTR Trustee or director, Officer | 3.5 | $0 | $0 |
| SHARON RENDON | VP MEMBERSHI Trustee or director, Officer | 3.5 | $0 | $0 |
| IAN MAHARAJH | COUNCIL TREA Trustee or director, Officer | 3.5 | $0 | $0 |
| MICHAEL LEWIS | COUNCIL COMM Trustee or director, Officer | 3.5 | $0 | $0 |
| CAROL BOYLES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID HYINK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DON KELLOGG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFFERY MERCHANT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHAYE KRCIL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BLAKE GARDNER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NORMAN SORENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MCKAY DAYTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAGE HUDSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRENDA HAAR | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 144 NORTH ST, RAPID CITY, SD 57701-1247
- In care of
- % RICHARD AVERY
- Principal officer (990 for 2024)
- RICHARD AVERY, 144 NORTH STREET, RAPID CITY, SD 57701
- Signed the 990
- RICHARD AVERY, INT. SCOUT EXEC./CEO
- Phone
- (605) 342-2824
- Website
- WWW.BLACKHILLSBSA.ORG
- Return prepared by
- KETEL THORSTENSON LLP
Mission
THE COUNCIL PROMOTES, 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, ALONG WITH 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.
Program accomplishments
- THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2024, 583 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS.Expenses $857,935 · grants $11 · revenue $457,047
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 | Not 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
- 46-0224539
- 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)
- $1,135,930
- Income (IRS master file)
- $986,933
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $725,879 | $1,059,506 | $1,135,930 | XML |
| 990 | December 2023 | $854,867 | $1,039,701 | $1,145,033 | XML |
| 990 | December 2022 | $1,002,481 | $1,231,157 | $1,311,252 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 46-0224539).
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 46-0224539.
- 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 RICHARD AVERY.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 19 people; 1 received compensation from the organization, the highest $103,573 (ADAM HOUGH, 2024 SCOUT E).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $725,879, expenses of $1,059,506 and total assets of $1,135,930 at year end.
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