Nonprofit · EIN 54-0505875
BOY SCOUTS OF AMERICA
Also known as 596 TIDEWATER COUNCIL
Tax-exempt · VIRGINIA BCH, VA 23455
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,224,609 | $2,342,573 | -$117,964 | $2,745,287 | $996,255 | $1,749,032 |
| December 31, 2024 | 990 (amended) | $2,675,057 | $2,201,808 | $473,249 | $2,882,232 | $999,471 | $1,882,761 |
| December 31, 2023 | 990 | $2,256,563 | $2,067,399 | $189,164 | $3,646,440 | $2,300,452 | $1,345,988 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $846,493
- Program service revenue
- $826,568
- Investment income
- $5,403
- Net income from fundraising events
- $34,175
- Net income from sales of inventory
- $511,970
- Other revenue
- $546,145
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $165,694
- Other salaries and wages
- $756,342
- Salaries, compensation and benefits (total)
- $1,191,981
- Professional fundraising fees
- $0
- Occupancy
- $155,780
- Travel
- $64,016
- Depreciation
- $141,824
- Program services (functional)
- $2,116,749
- Management and general (functional)
- $127,190
- Fundraising (functional)
- $98,634
Balance sheet and other
- Total assets, start of year
- $2,882,232
- Total assets, end of year
- $2,745,287
- Total liabilities, end of year
- $996,255
- Net assets, end of year
- $1,749,032
- Land, buildings and equipment
- $1,702,037
- Publicly traded securities
- $292,993
- Net assets without donor restrictions
- $257,546
- Net assets with donor restrictions
- $1,491,486
- Gross receipts
- $3,397,653
- Employees
- 72
- Year formed
- 1911
- State of legal domicile
- VA
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 |
|---|---|---|---|
| JAMES PARNELL | COUNCIL EXEC Officer | 40 | $165,694 |
| KAREN ALLGAIER | TRAINING CHA Trustee or director | – | $0 |
| STEVE ANNUMZIATO | EXECUTIVE BO Trustee or director | – | $0 |
| CUTCH ARMSTRONG | VP MARKETING Trustee or director | – | $0 |
| CLAUDINE BEMAN | EXECUTIVE BO Trustee or director | – | $0 |
| NOLAN BENBROOK | ASSIST TREAS Trustee or director | – | $0 |
| JEFF BOBROW | EXECUTIVE BO Trustee or director | – | $0 |
| BOB BOGDANOWIEZ | EXEC BOARD M Trustee or director | – | $0 |
| DONALD BOWLING | EXEC BOARD M Trustee or director | – | $0 |
| STEVEN BOWSER | DISTRICT CHA Trustee or director | – | $0 |
| ROBERT BRIDGHAM | DISTRICT CHA Trustee or director | – | $0 |
| LAURA BUSSIERE | INTERNATIONA Trustee or director | – | $0 |
| THOMAS CALLAHAN | VP MEMBERSHI Trustee or director | – | $0 |
| CARL CLEMENTS | EXEC BOARD M Trustee or director | – | $0 |
| JONATHAN COOPER | DISTRICT CHA Trustee or director | – | $0 |
42 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEEGAN DALEY | TRAINING CHA Trustee or director | – | $0 |
| JOHN DONAT | EXEC BOARD M Trustee or director | – | $0 |
| DAN EDWARDS | TREASURER Trustee or director | – | $0 |
| KATHRYN ELLIOTT | VP RELATIONS Trustee or director | – | $0 |
| NATHAN FINNIN | CHAPLAIN Trustee or director | – | $0 |
| DAVID GREENFIELD | EXEC BOARD M Trustee or director | – | $0 |
| RICHARD GUY | NOMINATIONG Trustee or director | – | $0 |
| HUNTER HINSON | EXECUTIVE BO Trustee or director | – | $0 |
| ROBERT JOHNSON | EXEC BOARD M Trustee or director | – | $0 |
| AJ KELLY | EXECUTIVE BO Trustee or director | – | $0 |
| RON KILMER | VP FINANCE Trustee or director | – | $0 |
| JOHN KLEMENC | ADVANCEMENT Trustee or director | – | $0 |
| JOHN KLINE | VP MEMBERSHI Trustee or director | – | $0 |
| SAM KROLL | NOMINATING C Trustee or director | – | $0 |
| CHARLES KUBIC | IMM PAST PRE Trustee or director | – | $0 |
| DAVID LANNETTI | EXEC BOARD M Trustee or director | – | $0 |
| BOB LIBERMAN | EXEC BOARD M Trustee or director | – | $0 |
| SCOTT LULL | EXEC BOARD M Trustee or director | – | $0 |
| TOM LUNDQUIST | DISTRICT CHA Trustee or director | – | $0 |
| DAN MCFARLAND | VP PROGRAM Trustee or director | – | $0 |
| PHIL MCGINNIS | EXEC BOARD M Trustee or director | – | $0 |
| JON MCGLOTHIAN | VP OPERATION Trustee or director | – | $0 |
| BYRON MCPHERSON | EXEC BOARD M Trustee or director | – | $0 |
| JOHN MOSS | EXECUTIVE BO Trustee or director | – | $0 |
| JOEL NIED | EXEC BOARD M Trustee or director | – | $0 |
| WESLEY PARKER | VP CAMPING O Trustee or director | – | $0 |
| ROBERT PATTON | DISTRICT CHA Trustee or director | – | $0 |
| MICHAEL QUALLS | EXEC BOARD M Trustee or director | – | $0 |
| ERICH ROETZ | EXECUTIVE BO Trustee or director | – | $0 |
| KEITH ROOTS | EXEC BOARD M Trustee or director | – | $0 |
| JACK ROSS | EXEC BOARD M Trustee or director | – | $0 |
| DIMITRI ROUMELIOTIS | EXECUTIVE BO Trustee or director | – | $0 |
| JOHN SCHEIB | COUNCIL PRES Trustee or director | – | $0 |
| DONALD SCHULTZ | VP SPECIAL E Trustee or director | – | $0 |
| HAL SCOTT | EXEC BOARD M Trustee or director | – | $0 |
| KATHRYN SKLAT | COUNCIL COMM Trustee or director | – | $0 |
| STEVE SMITH | EXEC BOARD M Trustee or director | – | $0 |
| ROSS VIERRA | EXECUTIVE BO Trustee or director | – | $0 |
| DALE WARD | VP ADMINISTR Trustee or director | – | $0 |
| ALAN WEBBER | EXEC BOARD M Trustee or director | – | $0 |
| NICOLE WHITE | EXECUTIVE BO Trustee or director | – | $0 |
| TOM WILLIAMS | HONORARY BOA Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 52 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES PARNELL | COUNCIL EXEC Officer | 40 | $157,733 |
| KAREN ALLGAIER | TRAINING CHA Trustee or director | – | $0 |
| CUTCH ARMSTRONG | VP MARKETING Trustee or director | – | $0 |
| NOLAN BENBROOK | ASSIST TREAS Trustee or director | – | $0 |
| BOB BOGDANOWIEZ | EXEC BOARD M Trustee or director | – | $0 |
| SHELAYNE BOSWELL | EXECUTIVE BO Trustee or director | – | $0 |
| DONALD BOWLING | EXEC BOARD M Trustee or director | – | $0 |
| STEVEN BOWSER | EXEC BAORD M Trustee or director | – | $0 |
| TIM BRIGGS | COMMISSIONER Trustee or director | – | $0 |
| DAVE BUSSIERE | EXEC BOARD M Trustee or director | – | $0 |
| LAURA BUSSIERE | INTERNATIONA Trustee or director | – | $0 |
| THOMAS CALLAHAN | VP MEMBERSHI Trustee or director | – | $0 |
| CARLOS CLANTON | EXEC BOARD M Trustee or director | – | $0 |
| CARL CLEMENTS | EXEC BOARD M Trustee or director | – | $0 |
| JONATHAN COOPER | ACTIVITIES C Trustee or director | – | $0 |
| KEEGAN DALEY | EXEC BOARD M Trustee or director | – | $0 |
| JOHN DONAT | EXEC BOARD M Trustee or director | – | $0 |
| DAMIAN DONDERO | EXEC BOARD M Trustee or director | – | $0 |
| DAN EDWARDS | TREASURER Trustee or director | – | $0 |
| KATHRYN ELLIOTT | VP RELATIONS Trustee or director | – | $0 |
| NATHAN FINNIN | EXEC BOARD M Trustee or director | – | $0 |
| KATHERINE FORSTEN | EXEC BOARD M Trustee or director | – | $0 |
| JIM FRY | BAYSIDE DIST Trustee or director | – | $0 |
| DAVID GREENFIELD | EXEC BOARD M Trustee or director | – | $0 |
| RICHARD GUY | NOMINATIONG Trustee or director | – | $0 |
| ROBERT JOHNSON | EXEC BOARD M Trustee or director | – | $0 |
| RON KILMER | VP FINANCE Trustee or director | – | $0 |
| JOHN KLEMENC | ADVANCEMENT Trustee or director | – | $0 |
| SAM KROLL | NOMINATING C Trustee or director | – | $0 |
| CHARLES KUBIC | EXEC BOARD M Trustee or director | – | $0 |
| DAVID LANNETTI | EXEC BOARD M Trustee or director | – | $0 |
| BOB LIBERMAN | EXEC BOARD M Trustee or director | – | $0 |
| SCOTT LULL | EXEC BOARD M Trustee or director | – | $0 |
| DAN MCFARLAND | VP PROGRAM Trustee or director | – | $0 |
| PHIL MCGINNIS | EXEC BOARD M Trustee or director | – | $0 |
| JON MCGLOTHIAN | VP OPERATION Trustee or director | – | $0 |
| BYRON MCPHERSON | EXEC BOARD M Trustee or director | – | $0 |
| JOEL NIED | EXEC BOARD M Trustee or director | – | $0 |
| WESLEY PARKER | VP CAMPING O Trustee or director | – | $0 |
| ROBERT PATTON | DISTRICT CHA Trustee or director | – | $0 |
| MICHAEL QUALLS | EXEC BOARD M Trustee or director | – | $0 |
| ERICH ROETZ | COUNCIL COMM Trustee or director | – | $0 |
| KEITH ROOTS | EXEC BOARD M Trustee or director | – | $0 |
| JACK ROSS | EXEC BOARD M Trustee or director | – | $0 |
| JOHN SCHEIB | COUNCIL PRES Trustee or director | – | $0 |
| MARK SCHREIBER | EXEC BOARD M Trustee or director | – | $0 |
| DONALD SCHULTZ | VP SPECIAL E Trustee or director | – | $0 |
| HAL SCOTT | EXEC BOARD M Trustee or director | – | $0 |
| STEVE SMITH | EXEC BOARD M Trustee or director | – | $0 |
| DALE WARD | VP ADMINISTR Trustee or director | – | $0 |
| ALAN WEBBER | EXEC BOARD M Trustee or director | – | $0 |
| TOM WILLIAMS | HONORARY BOA Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 52 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES PARNELL | COUNCIL EXEC Officer | 40 | $133,215 |
| KAREN ALLGAIER | TRAINING CHA Trustee or director | – | $0 |
| CUTCH ARMSTRONG | VP MARKETING Trustee or director | – | $0 |
| NOLAN BENBROOK | ASSIST TREAS Trustee or director | – | $0 |
| BOB BOGDANOWIEZ | EXEC BOARD M Trustee or director | – | $0 |
| SHELAYNE BOSWELL | EXECUTIVE BO Trustee or director | – | $0 |
| DONALD BOWLING | EXEC BOARD M Trustee or director | – | $0 |
| STEVEN BOWSER | EXEC BAORD M Trustee or director | – | $0 |
| TIM BRIGGS | COMMISSIONER Trustee or director | – | $0 |
| DAVE BUSSIERE | EXEC BOARD M Trustee or director | – | $0 |
| LAURA BUSSIERE | INTERNATIONA Trustee or director | – | $0 |
| THOMAS CALLAHAN | VP MEMBERSHI Trustee or director | – | $0 |
| CARLOS CLANTON | EXEC BOARD M Trustee or director | – | $0 |
| CARL CLEMENTS | EXEC BOARD M Trustee or director | – | $0 |
| JONATHAN COOPER | ACTIVITIES C Trustee or director | – | $0 |
| KEEGAN DALEY | EXEC BOARD M Trustee or director | – | $0 |
| JOHN DONAT | EXEC BOARD M Trustee or director | – | $0 |
| DAMIAN DONDERO | EXEC BOARD M Trustee or director | – | $0 |
| DAN EDWARDS | TREASURER Trustee or director | – | $0 |
| KATHRYN ELLIOTT | VP RELATIONS Trustee or director | – | $0 |
| NATHAN FINNIN | EXEC BOARD M Trustee or director | – | $0 |
| KATHERINE FORSTEN | EXEC BOARD M Trustee or director | – | $0 |
| JIM FRY | BAYSIDE DIST Trustee or director | – | $0 |
| DAVID GREENFIELD | EXEC BOARD M Trustee or director | – | $0 |
| RICHARD GUY | NOMINATIONG Trustee or director | – | $0 |
| ROBERT JOHNSON | EXEC BOARD M Trustee or director | – | $0 |
| RON KILMER | VP FINANCE Trustee or director | – | $0 |
| JOHN KLEMENC | ADVANCEMENT Trustee or director | – | $0 |
| SAM KROLL | NOMINATING C Trustee or director | – | $0 |
| CHARLES KUBIC | EXEC BOARD M Trustee or director | – | $0 |
| DAVID LANNETTI | EXEC BOARD M Trustee or director | – | $0 |
| BOB LIBERMAN | EXEC BOARD M Trustee or director | – | $0 |
| SCOTT LULL | EXEC BOARD M Trustee or director | – | $0 |
| DAN MCFARLAND | VP PROGRAM Trustee or director | – | $0 |
| PHIL MCGINNIS | EXEC BOARD M Trustee or director | – | $0 |
| JON MCGLOTHIAN | VP OPERATION Trustee or director | – | $0 |
| BYRON MCPHERSON | EXEC BOARD M Trustee or director | – | $0 |
| JOEL NIED | EXEC BOARD M Trustee or director | – | $0 |
| WESLEY PARKER | VP CAMPING O Trustee or director | – | $0 |
| ROBERT PATTON | DISTRICT CHA Trustee or director | – | $0 |
| MICHAEL QUALLS | EXEC BOARD M Trustee or director | – | $0 |
| ERICH ROETZ | COUNCIL COMM Trustee or director | – | $0 |
| KEITH ROOTS | EXEC BOARD M Trustee or director | – | $0 |
| JACK ROSS | EXEC BOARD M Trustee or director | – | $0 |
| JOHN SCHEIB | CHIEF LEGAL Trustee or director | – | $0 |
| MARK SCHREIBER | EXEC BOARD M Trustee or director | – | $0 |
| DONALD SCHULTZ | VP SPECIAL E Trustee or director | – | $0 |
| HAL SCOTT | EXEC BOARD M Trustee or director | – | $0 |
| STEVE SMITH | EXEC BOARD M Trustee or director | – | $0 |
| DALE WARD | VP ADMINISTR Trustee or director | – | $0 |
| ALAN WEBBER | EXEC BOARD M Trustee or director | – | $0 |
| TOM WILLIAMS | HONORARY BOA Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1032 HEATHERWOOD DR, VIRGINIA BCH, VA 23455-6675
- Principal officer (990 for 2025)
- JAMES PARNELL
- Signed the 990
- JAMES PARNELL, COUNCIL EXEC
- Phone
- (757) 497-2688
- Website
- WWW.TIDEWATERBSA.COM
- Return prepared by
- COLBY & COMPANY PLC
Mission
EDUCATION OF AMERICA'S YOUTH
Program accomplishments
- TO PROVIDE AN EFFECTIVE EDUCATIONAL PROGRAM DESIGNED TO DEVELOP CHARACTER AND THE RESPONSIBILITES OF CITIZENSHIP IN THE PROGRAM'S PARTICIPANTSExpenses $2,116,749 · revenue $882,018
- TO PROVIDE AN EFFECTIVE EDUCATIONAL PROGRAM DESIGNED TO DEVELOP CHARACTER AND THE RESPONSIBILITES OF CITIZENSHIP IN THE PROGRAM'S PARTICIPANTS
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
- 54-0505875
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O410)
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $2,745,287
- Income (IRS master file)
- $3,397,653
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,224,609 | $2,342,573 | $2,745,287 | XML |
| 990 | December 2024 | $2,545,494 | $2,201,808 | $2,882,232 | XML |
| 990 | December 2023 | $2,256,563 | $2,067,399 | $3,646,440 | XML |
| 990 | December 2022 | $1,944,149 | $2,004,960 | $2,379,336 | 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 54-0505875).
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 54-0505875.
- Is BOY SCOUTS OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- 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 JAMES PARNELL.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 57 people; 1 received compensation from the organization, the highest $165,694 (JAMES PARNELL, COUNCIL EXEC).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,224,609, expenses of $2,342,573 and total assets of $2,745,287 at year end.
Other nonprofits in VIRGINIA BCH
- GIRLS ON THE RUN OF SOUTH HAMPTON ROADS EIN 38-3777474 · last filed 990 for 2025
- VERTICAL KIDS ENTERTAINMENT MINISTRY EIN 46-3825833 · last filed 990 for 2025
- VIRGINIA BEACH 4-H LIVESTOCK INC EIN 45-5342927 · last filed 990 for 2024
- VIRGINIA OUTDOOR ADVENTURE INC EIN 81-4736517 · last filed 990-PF for 2024
- YOUTH FOUNDATION OF VIRGINIA BEACH INC EIN 37-1433558 · last filed 990 for 2025
- VIRGINIA BEACH STUDENT LEADERSHIP FOUNDATION EIN 85-0840202 · last filed 990-EZ for 2025
- BENJAMIN GOLDBERG FOUNDATION EIN 83-2495397 · last filed 990-EZ for 2025
- BAYLAKE YOUTH PROGRAM INC EIN 88-4364664 · last filed 990-PF for 2024
All nonprofits in VIRGINIA BCH · Virginia · Youth development