Nonprofit · EIN 58-0566207
BOY SCOUTS OF AMERICA
Also known as 101 NORTHEAST GEORGIA COUNCIL
Tax-exempt · JEFFERSON, GA 30549
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,588,455 | $4,604,055 | $984,400 | $15,113,993 | $917,614 | $14,196,379 |
| December 31, 2024 | 990 | $5,428,911 | $4,756,244 | $672,667 | $14,214,505 | $1,002,526 | $13,211,979 |
| December 31, 2023 | 990 | $5,353,115 | $4,686,659 | $666,456 | $13,565,572 | $1,031,310 | $12,534,262 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,048,659
- Program service revenue
- $2,153,156
- Investment income
- $910,050
- Net income from fundraising events
- $58,878
- Net income from sales of inventory
- $136,483
- Other revenue
- $476,590
Expenses
- Grants and similar amounts paid
- $97,451
- Other salaries and wages
- $1,988,051
- Salaries, compensation and benefits (total)
- $2,493,031
- Professional fundraising fees
- $0
- Accounting fees
- $18,700
- Occupancy
- $309,174
- Travel
- $128,845
- Depreciation
- $243,938
- Program services (functional)
- $3,638,260
- Management and general (functional)
- $543,313
- Fundraising (functional)
- $422,482
Balance sheet and other
- Total assets, start of year
- $14,214,505
- Total assets, end of year
- $15,113,993
- Total liabilities, end of year
- $917,614
- Net assets, end of year
- $14,196,379
- Land, buildings and equipment
- $3,286,507
- Publicly traded securities
- $6,773,726
- Net assets without donor restrictions
- $9,314,519
- Net assets with donor restrictions
- $4,881,860
- Gross receipts
- $5,842,277
- Employees
- 133
- Volunteers
- 4,000
- Year formed
- 1945
- State of legal domicile
- GA
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 |
|---|---|---|---|---|
| TRIP SELMAN | CEO & SECRET Highest-paid employee | 40 | $367,905 | $13,798 |
| SEE ATTACHED LIST | DIRECTORS (1 Trustee or director | 2 | $0 | $0 |
| MIKE LEVENGOOD | PRESIDENT Officer | 2 | $0 | $0 |
| RICHARD OATES | TREASURER Officer | 2 | $0 | $0 |
| CARTER WOOD | COMMISSIONER Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TRIP SELMAN | CEO & SECRET Highest-paid employee | 40 | $364,858 | $15,660 |
| SEE ATTACHED LIST | DIRECTORS (1 Trustee or director | – | $0 | $0 |
| MIKE LEVENGOOD | PRESIDENT Officer | 2 | $0 | $0 |
| RICHARD OATES | TREASURER Officer | 2 | $0 | $0 |
| CARTER WOOD | COMMISSIONER Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TRIP SELMAN | CEO & SECRET Highest-paid employee | 40 | $350,180 | $33,445 |
| SEE ATTACHED LIST | DIRECTORS (1 Trustee or director | – | $0 | $0 |
| ROB FOWLER | PRESIDENT Officer | 2 | $0 | $0 |
| RICHARD OATES | TREASURER Officer | 2 | $0 | $0 |
| CARTER WOOD | COMMISSIONER Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 399, JEFFERSON, GA 30549-0399
- In care of
- % BOY
- Principal officer (990 for 2025)
- TRIP SELMAN, 3512 CARRIAGE GLEN WAY, DACULA, GA 30019
- Signed the 990
- TRIP SELMAN, CEO & SECRETARY
- Phone
- (706) 693-2446
- Website
- HTTP://WWW.NEGA-BSA.ORG
- Return prepared by
- MIXON MIXON BROWN & TENCH CPAS
Mission
THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND 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 SCOUTING OF AMERICA.
Program accomplishments
- TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM FIRST TO FIFTH GRADE OR 7 TO 11 1/2 YEARS.THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 9,618 YOUTH WERE SERVED IN 2025.Expenses $3,638,260 · grants $97,451 · revenue $2,153,156
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
- 58-0566207
- 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)
- $15,113,993
- Income (IRS master file)
- $5,842,277
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,588,455 | $4,604,055 | $15,113,993 | XML |
| 990 | December 2024 | $5,428,911 | $4,756,244 | $14,214,505 | XML |
| 990 | December 2023 | $5,353,115 | $4,686,659 | $13,565,572 | XML |
| 990 | December 2022 | $3,646,713 | $4,311,304 | $12,924,393 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 58-0566207).
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 58-0566207.
- 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 TRIP SELMAN.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $367,905 (TRIP SELMAN, CEO & SECRET).
- How much revenue does BOY SCOUTS OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,588,455, expenses of $4,604,055 and total assets of $15,113,993 at year end.
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