Nonprofit · EIN 57-0314440
BOY SCOUTS OF AMERICA
Also known as 553 INDIAN WATERS COUNCIL
Tax-exempt · COLUMBIA, SC 29210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,463,362 | $2,401,935 | $61,427 | $2,433,059 | $1,428,188 | $1,004,871 |
| December 31, 2023 | 990 (amended) | $2,318,684 | $2,406,078 | -$87,394 | $2,200,892 | $1,300,539 | $900,353 |
| December 31, 2022 | 990 (amended) | $2,312,367 | $1,873,185 | $439,182 | $2,150,147 | $1,162,400 | $987,747 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,241,839
- Program service revenue
- $575,997
- Investment income
- $366,742
- Net rental income
- $41,255
- Net income from fundraising events
- $97,040
- Net income from sales of inventory
- $140,489
- Other revenue
- $278,784
Expenses
- Grants and similar amounts paid
- $503
- Compensation of officers, directors and key employees
- $175,714
- Other salaries and wages
- $809,271
- Salaries, compensation and benefits (total)
- $1,266,659
- Professional fundraising fees
- $0
- Accounting fees
- $61,181
- Occupancy
- $198,769
- Travel
- $110,893
- Depreciation
- $62,760
- Program services (functional)
- $2,087,098
- Management and general (functional)
- $147,585
- Fundraising (functional)
- $167,252
Balance sheet and other
- Total assets, start of year
- $2,248,397
- Total assets, end of year
- $2,433,059
- Total liabilities, end of year
- $1,428,188
- Net assets, end of year
- $1,004,871
- Land, buildings and equipment
- $867,539
- Net assets without donor restrictions
- $572,933
- Net assets with donor restrictions
- $431,938
- Gross receipts
- $2,463,362
- Employees
- 80
- Volunteers
- 1,903
- Year formed
- 1931
- State of legal domicile
- SC
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 |
|---|---|---|---|---|
| DOUGLAS STONE | SCOUT EXECUT Officer | 40 | $175,714 | $35,196 |
| JOSEPH ANDERSON JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALTER BAREFOOT | LEGAL COUNSE Officer | 1 | $0 | $0 |
| DIANE BAUER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL BETHUNE | IMMED PAST P Officer | 1 | $0 | $0 |
| CHRIS BURNETTE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLENN BUTTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLEN CAULK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JD CHAPLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WADE DICKENS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATIE DOUGHTY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BILL EISELE | VP - PROPERT Officer | 1 | $0 | $0 |
| DOUG FLOYD | TREASURER Officer | 1 | $0 | $0 |
| BYRON GIPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBIN FOWLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
36 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ART GRAHAM | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY GREEN | BOARD MEMBER Trustee or director | 1 | $0 |
| CAROL HAINES | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL HARRIS | PRESIDENT Officer | 1 | $0 |
| J SMITH HARRISON | EXEC VICE PR Officer | 1 | $0 |
| AMANDA HEAD | BOARD MEMBER Trustee or director | 1 | $0 |
| RON HILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JENNIFER HODGE | BOARD MEMBER Trustee or director | 1 | $0 |
| BRAD HUTTO | NATIONAL BSA Trustee or director | 1 | $0 |
| SKYLER HUTTO | BOARD MEMBER Trustee or director | 1 | $0 |
| MIKEE JOHNSON | PAST PRESIDE Officer | 1 | $0 |
| J WEBB JONES | VP ENDOWMENT Officer | 1 | $0 |
| LLOYD KAPP | BOARD MEMBER Trustee or director | 1 | $0 |
| J FITZHUGH KING | BOARD MEMBER Trustee or director | 1 | $0 |
| JIM LANDRETH | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID LEE | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHELLE MALCOM | BOARD MEMBER Trustee or director | 1 | $0 |
| NICKY MCCARTER JR | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG MCDANIEL | VP DISTRICT Officer | 1 | $0 |
| MARK MCLAWHORN | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN MCIVER | VP PROPERTIE Officer | 1 | $0 |
| WILLIAM MCMASTER | BOARD MEMBER Trustee or director | 1 | $0 |
| JASON MILLMAN | COUNCIL COMM Officer | 1 | $0 |
| CHRISTOPHER NEELEY | BOARD MEMBER Trustee or director | 1 | $0 |
| CURT NELLIS | BOARD MEMBER Trustee or director | 1 | $0 |
| JACK NORRIS | VP - MEMBERS Officer | 1 | $0 |
| TIM NORWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN OBRIEN | BOARD MEMBER Trustee or director | 1 | $0 |
| CHIP PAYNE | VP DIST OPER Officer | 1 | $0 |
| CHARLES POTOK | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN RHODES | BOARD MEMBER Trustee or director | 1 | $0 |
| NATE SPELLS | BOARD MEMBER Trustee or director | 1 | $0 |
| PORTER STEWART | BOARD MEMBER Trustee or director | 1 | $0 |
| DARRIN THOMAS | BOARD MEMBER Trustee or director | 1 | $0 |
| MASON THOMAS | OA ADVISOR Officer | 1 | $0 |
| CHRIS TYRELL | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 51 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DOUGLAS STONE | SCOUT EXECUT Officer | 40 | $191,415 | $32,306 |
| JOSEPH ANDERSON JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALTER BAREFOOT | GENERAL COUN Officer | 1 | $0 | $0 |
| DIANE BAUER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL BETHUNE | IMMED PAST P Officer | 1 | $0 | $0 |
| CHRIS BURNETTE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLENN BUTTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLEN CAULK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JD CHAPLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WADE DICKENS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHERINE DOUGHTY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BILL EISELE | VP - PROPERT Officer | 1 | $0 | $0 |
| DOUG FLOYD | TREASURER Officer | 1 | $0 | $0 |
| BYRON GIPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBIN FOWLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ART GRAHAM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LARRY GREEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CAROL HAINES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL HARRIS | PRESIDENT Officer | 1 | $0 | $0 |
| J SMITH HARRISON | EXEC VICE PR Officer | 1 | $0 | $0 |
| AMANDA HEAD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON HILL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JENNIFER HODGE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRAD HUTTO | NATIONAL BSA Trustee or director | 1 | $0 | $0 |
| SKYLER HUTTO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MIKEE JOHNSON | PAST PRESIDE Officer | 1 | $0 | $0 |
| J WEBB JONES | VP ENDOWMENT Officer | 1 | $0 | $0 |
| LLOYD KAPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| J FITZHUGH KING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JIM LANDRETH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID LEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE MALCOM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICKY MCCARTER JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG MCDANIEL | VP DISTRICT Officer | 1 | $0 | $0 |
| MARK MCLAWHORN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN MCIVER | VP PROPERTIE Officer | 1 | $0 | $0 |
| WILLIAM MCMASTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JASON MILLMAN | COUNCIL COMM Officer | 1 | $0 | $0 |
| CHRISTOPHER NEELEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CURT NELLIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JACK NORRIS | VP - MEMBERS Officer | 1 | $0 | $0 |
| TIM NORWOOD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN OBRIEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHIP PAYNE | VP DIST OPER Officer | 1 | $0 | $0 |
| CHARLES POTOK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN RHODES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NATHANIEL SPELLS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PORTER STEWART | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DARRIN THOMAS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MASON THOMAS | OA ADVISOR Officer | 1 | $0 | $0 |
| CHRIS TYRELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 62 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DOUGLAS STONE | SCOUT EXECUT Officer | 40 | $175,714 | $35,196 |
| JOSEPH ANDERSON JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALT BAREFOOT | LEGAL COUNSE Officer | 1 | $0 | $0 |
| DIANE BAUER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL BETHUNE | IMMED PAST P Officer | 1 | $0 | $0 |
| JEFF BLOOM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JERRY BREWER | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| CHRIS BURNETTE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLENN BUTTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GLEN CAULK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JD CHAPLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALAN CLEMMONS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PRESTON COVINGTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT CROOM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WADE DICKENS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATIE DOUGHTY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BILL EISELE | VP - PROPERT Officer | 1 | $0 | $0 |
| DOUG FLOYD | TREASURER Officer | 1 | $0 | $0 |
| BYRON GIPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBIN FOWLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ART GRAHAM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LARRY GREEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CAROL HAINES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL HARRIS | PRESIDENT Officer | 1 | $0 | $0 |
| J SMITH HARRISON | EXEC VICE PR Officer | 1 | $0 | $0 |
| AMANDA HEAD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON HILL | VP MARKETING Officer | 1 | $0 | $0 |
| JENNIFER HODGE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRAD HUTTO | NATIONAL BSA Trustee or director | 1 | $0 | $0 |
| SKYLER HUTTO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MIKEE JOHNSON | PAST PRESIDE Officer | 1 | $0 | $0 |
| WEBB JONES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LLOYD KAPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| FITZ KING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JIM LANDRETH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ADAM LEAN | VP FINANCE Officer | 1 | $0 | $0 |
| DAVID LEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE MALCOM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL MANCINI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICKY MCCARTER JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG MCDANIEL | VP DISTRICT Officer | 1 | $0 | $0 |
| MARK MCLAWHORN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN MCIVER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILLIAM MCMASTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JASON MILLMAN | COUNCIL COMM Officer | 1 | $0 | $0 |
| THAD MYERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CURT NELLIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JACK NORRIS | VP - MEMBERS Officer | 1 | $0 | $0 |
| TIM NORWOOD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN OBRIEN | ASSISTANT TR Officer | 1 | $0 | $0 |
| CHIP PAYNE | VP DIST OPER Officer | 1 | $0 | $0 |
| CHARLES POTOK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KEVIN RHODES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL SEEZEN | FRIENDS OF S Officer | 1 | $0 | $0 |
| KIRBY SHEALY | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| NATE SPELLS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PORTER STEWART | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DARRIN THOMAS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MASON THOMAS | VP PROGRAM Officer | 1 | $0 | $0 |
| CHRIS TYRELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID WARNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRIS WITHERSPOON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 715 BETSY DRIVE, COLUMBIA, SC 29210-7867
- Principal officer (990 for 2024)
- DOUGLAS STONE, 715 BETSY DRIVE, COLUMBIA, SC 29210
- Signed the 990
- DOUGLAS STONE, SCOUT EXECUTIVE
- Phone
- (803) 750-9854
- Website
- WWW.INDIANWATERS.ORG
- Return prepared by
- THE BRITTINGHAM GROUP LLP
Mission
IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH LAW.
Program accomplishments
- IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH LAW.Expenses $2,087,098 · grants $503 · revenue $1,817,836
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
- 57-0314440
- 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
- Category (NTEE)
- Youth development (O410)
- Group exemption
- 1761: BOY SCOUTS OF AMERICA
- Assets (IRS master file)
- $2,433,059
- Income (IRS master file)
- $2,463,362
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,463,362 | $2,401,935 | $2,433,059 | XML |
| 990 | December 2023 | $2,318,684 | $2,406,078 | $2,200,892 | XML |
| 990 | December 2022 | $2,258,872 | $2,036,163 | $2,185,207 | XML |
| 990 | December 2021 | $1,137,941 | $1,619,950 | $1,141,067 | IRS |
| 990 | December 2020 | – | – | – | 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 57-0314440).
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 57-0314440.
- 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 DOUGLAS STONE.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 51 people; 1 received compensation from the organization, the highest $175,714 (DOUGLAS STONE, SCOUT EXECUT).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,463,362, expenses of $2,401,935 and total assets of $2,433,059 at year end.
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- THE THERAPY PLACE INC EIN 26-2197304 · last filed 990 for 2025
- CHILD EVANGELISM FELLOWSHIP INC EIN 57-0567186 · last filed 990 for 2025
- BOYS & GIRLS CLUBS OF KERSHAW COUNTY EIN 82-4818594 · last filed 990 for 2025
- FUTURE FARMERS OF AMERICA AND ITS STATE ASSOCIATIONS & LOCAL CHAPTER EIN 57-6029435 · last filed 990 for 2025
- AUNTIE KAREN FOUNDATION EIN 57-1131878 · last filed 990 for 2025
- CHILD DEVELOPMENT CENTER RBC EIN 75-2994380 · last filed 990 for 2025
- YOUTH CORPS EIN 33-1111258 · last filed 990-EZ for 2025
All nonprofits in COLUMBIA · South Carolina · Youth development