Nonprofit · EIN 54-0506448
BOY SCOUTS OF AMERICA
Also known as VIRGINIA HEADWATERS COUNCIL INC
Tax-exempt · STAUNTON, VA 24401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $932,402 | $887,786 | $44,616 | $4,882,749 | $790,531 | $4,092,218 |
| December 31, 2023 | 990 | $1,313,293 | $894,793 | $418,500 | $4,841,068 | $639,548 | $4,201,520 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $162,508
- Program service revenue
- $511,318
- Investment income
- $59,017
- Net gain from sales of assets
- $30,450
- Net income from fundraising events
- $127,343
- Net income from sales of inventory
- $72,216
- Other revenue
- $199,559
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $109,296
- Other salaries and wages
- $143,998
- Salaries, compensation and benefits (total)
- $307,756
- Professional fundraising fees
- $0
- Accounting fees
- $65,740
- Occupancy
- $41,793
- Travel
- $19,415
- Depreciation
- $58,911
- Program services (functional)
- $591,206
- Management and general (functional)
- $162,894
- Fundraising (functional)
- $133,686
Balance sheet and other
- Total assets, start of year
- $4,841,068
- Total assets, end of year
- $4,882,749
- Total liabilities, end of year
- $790,531
- Net assets, end of year
- $4,092,218
- Land, buildings and equipment
- $791,308
- Net assets without donor restrictions
- $773,288
- Net assets with donor restrictions
- $3,318,930
- Gross receipts
- $1,122,756
- Employees
- 45
- Volunteers
- 897
- Year formed
- 1917
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUE HART | SCOUT EXECUTIVE Officer | 40 | $95,000 | $14,296 |
| STEVEN HAMMOND | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| PETER FENLON JR | PAST PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| MATTHEW PHILLIPPI | TREASURER/COUNCIL COMMISSI Trustee or director, Officer | 5 | $0 | $0 |
| MICHAEL WHITE | VP FINANCE Trustee or director, Officer | 5 | $0 | $0 |
| JOHN TAYLOR | VP GOVERNANCE Trustee or director, Officer | 5 | $0 | $0 |
| AUDREY STORM | VP MEMBERSHIP Trustee or director, Officer | 5 | $0 | $0 |
| TRACEY STAKEM | VP PROGRAM Trustee or director, Officer | 5 | $0 | $0 |
| PAUL HANHSON | VP PROPERTIES Trustee or director, Officer | 5 | $0 | $0 |
| JAY FOX | VP RESIDENT CAMPING Trustee or director, Officer | 5 | $0 | $0 |
| JOHN ATHAYDE | VP TECHNOLOGY & COMMUNICAT Trustee or director, Officer | 5 | $0 | $0 |
| WILL HILL | NOMINATIONS CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| JT BISHOP | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| ANNE BLAIR | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE BONHAM | COUNCIL MEMBER Trustee or director | 2 | $0 | $0 |
30 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY COLLINS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JAMES CRAIG | COUNCIL MEMBER Trustee or director | 2 | $0 |
| DANIEL DREELIN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RALPH ECHOLS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KYLE ENFIELD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| SHANE EPPARD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RAYMOND EZELL | COUNCIL MEMBER Trustee or director | 2 | $0 |
| AASGEIR GANGSAAS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CATHERINE GANGSAAS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| THOMAS GREENWOOD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ELIZABETH HARMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RC HARTMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| SANDON KNICELY | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JOHN LINDEGREN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| BALDWIN LOCHER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| MARC MONFALCONE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| LARRY MELLINGER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RICHARDS MILLER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ROB MOORE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| EDWARD MURPHY | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JEFF NELSON | COUNCIL MEMBER Trustee or director | 2 | $0 |
| DAVID PRICE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KENT SCHLUSSEL | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JOSHUA SOWERS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| HARLOW THOMPSON | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CAREY USHER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ERIC WARD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KEN YOUNG | COUNCIL MEMBER Trustee or director | 2 | $0 |
| LAWRENCE WHITEHURST | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CYNTHIA ZOLLMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 45 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE HART | ASSISTANT SCOUT EXECUTIVE Officer | 40 | $67,754 |
| STEVEN HAMMOND | PRESIDENT Trustee or director, Officer | 5 | $0 |
| PETER FENLON JR | PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| MATTHEW PHILLIPPI | TREASURER/COUNCIL COMMISSIONER Trustee or director, Officer | 5 | $0 |
| MICHAEL WHITE | VP FINANCE Trustee or director, Officer | 5 | $0 |
| JOHN TAYLOR | VP GOVERNANCE Trustee or director, Officer | 5 | $0 |
| AUDREY STORM | VP MEMBERSHIP Trustee or director, Officer | 5 | $0 |
| TRACEY STAKEM | VP PROGRAM Trustee or director, Officer | 5 | $0 |
| PAUL HANHSON | VP PROPERTIES Trustee or director, Officer | 5 | $0 |
| JAY FOX | VP RESIDENT CAMPING Trustee or director, Officer | 5 | $0 |
| JOHN ATHAYDE | VP TECHNOLOGY & COMMUNICATONS Trustee or director, Officer | 5 | $0 |
| WILL HILL | NOMINATIONS CHAIR Trustee or director, Officer | 5 | $0 |
| JT BISHOP | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ANNE BLAIR | COUNCIL MEMBER Trustee or director | 2 | $0 |
| MIKE BONHAM | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RAY COLLINS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JAMES CRAIG | COUNCIL MEMBER Trustee or director | 2 | $0 |
| DANIEL DREELIN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RALPH ECHOLS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KYLE ENFIELD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| SHANE EPPARD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RAYMOND EZELL | COUNCIL MEMBER Trustee or director | 2 | $0 |
| AASGEIR GANGSAAS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CATHERINE GANGSAAS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| THOMAS GREENWOOD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ELIZABETH HARMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RC HARTMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| SANDON KNICELY | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JOHN LINDEGREN | COUNCIL MEMBER Trustee or director | 2 | $0 |
| BALDWIN LOCHER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| MARC MONFALCONE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| LARRY MELLINGER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| RICHARDS MILLER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ROB MOORE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| EDWARD MURPHY | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JEFF NELSON | COUNCIL MEMBER Trustee or director | 2 | $0 |
| DAVID PRICE | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KENT SCHLUSSEL | COUNCIL MEMBER Trustee or director | 2 | $0 |
| JOSHUA SOWERS | COUNCIL MEMBER Trustee or director | 2 | $0 |
| HARLOW THOMPSON | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CAREY USHER | COUNCIL MEMBER Trustee or director | 2 | $0 |
| ERIC WARD | COUNCIL MEMBER Trustee or director | 2 | $0 |
| KEN YOUNG | COUNCIL MEMBER Trustee or director | 2 | $0 |
| LAWRENCE WHITEHURST | COUNCIL MEMBER Trustee or director | 2 | $0 |
| CYNTHIA ZOLLMAN | COUNCIL MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 617 GREENVILLE AVE, STAUNTON, VA 24401-4805
- Principal officer (990 for 2024)
- SUE HART, 617 GREENVILLE AVENUE, STAUNTON, VA 24401
- Signed the 990
- SUE HART, SCOUT EXECUTIVE
- Phone
- (540) 943-6675
- Website
- WWW.VIRGINIAHEADWATERS.ORG
- Return prepared by
- BROWN EDWARDS & COMPANY LLP
Mission
SEE SCHEDULE O
Program accomplishments
- THE VIRGINIA HEADWATERS COUNCIL SERVED 1,749 YOUTH IN CENTRAL AND WESTERN VIRGINIA THROUGH 68 LOCAL ORGANIZATIONS THAT CHARTER 88 CUB SCOUT PACKS, SCOUTS, BSA TROOPS AND VENTURE CREWS. DEVELOPING LIFELONG POSITIVE VALUES OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS ARE AT THE CORE OF THE PROGRAM. DUTY TO GOD, COUNTRY AND OTHER PEOPLES BEFORE SELF ARE KEY ISSUES STRESSED IN PERSONAL AND LEADERSHIP SKILL DEVELOPMENT. 919 TRAINED ADULT VOLUNTEER LEADERS ARE SUPPORTED BY A 3-PERSON STAFF WHO PROVIDE EXTENSIVE PROGRAM AND FIELD SERVICES. CAMP SHENANDOAH IS A MAJOR PROGRAM ASSET CONSISTING OF 454 ACRES LOCATED IN AUGUSTA COUNTY. CAMPING AND TEACHING OF OUTDOOR SKILLS ARE MAJOR METHODS OF THE SCOUTING PROGRAM. THROUGH ADVANCEMENT PROGRAMS SCOUTS' SELF ESTEEM IS REINFORCED AND DEVELOPED IN A POSITIVE FASHION. THE ADVANCEMENT PROGRAM IS A GREAT STRENGTH OF OUR COUNCIL PROGRAM AS EVIDENCED BY THE LONG HISTORY OF HAVING 8% OF OUR SCOUTS BECOMING EAGLE SCOUTS, WHICH IS TWICE THE NATIONAL EXPERIENCE.Expenses $591,206 · revenue $583,534
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
- 54-0506448
- 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)
- $4,882,749
- Income (IRS master file)
- $1,122,756
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $932,402 | $887,786 | $4,882,749 | IRS |
| 990 | December 2023 | $1,313,293 | $894,793 | $4,841,068 | IRS |
| 990 | December 2022 | $942,375 | $1,185,729 | $5,125,295 | 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 54-0506448).
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 54-0506448.
- 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 SUE HART.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 45 people; 1 received compensation from the organization, the highest $95,000 (SUE HART, SCOUT EXECUTIVE).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $932,402, expenses of $887,786 and total assets of $4,882,749 at year end.
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