Nonprofit · EIN 95-1727660
BOY SCOUTS OF AMERICA
Also known as 39 ORANGE COUNTY COUNCIL
Tax-exempt · ORANGE, CA 92869
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $12,907,279 | $12,432,380 | $474,899 | $43,074,811 | $4,275,096 | $38,799,715 |
| December 31, 2023 | 990 | $9,205,288 | $11,622,046 | -$2,416,758 | $40,786,811 | $4,623,473 | $36,163,338 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,339,778
- of which government grants
- $107,080
- Program service revenue
- $6,884,196
- Investment income
- $439,209
- Net rental income
- $57,163
- Net gain from sales of assets
- $161,105
- Net income from fundraising events
- -$117,495
- Net income from sales of inventory
- $295,434
- Other revenue
- $244,096
Expenses
- Grants and similar amounts paid
- $9,443
- Compensation of officers, directors and key employees
- $761,275
- Other salaries and wages
- $4,465,482
- Salaries, compensation and benefits (total)
- $6,378,386
- Professional fundraising fees
- $25,965
- Legal fees
- $10,023
- Accounting fees
- $173,750
- Occupancy
- $946,898
- Travel
- $342,225
- Depreciation
- $1,617,757
- Program services (functional)
- $11,240,730
- Management and general (functional)
- $918,278
- Fundraising (functional)
- $273,372
Balance sheet and other
- Total assets, start of year
- $40,786,811
- Total assets, end of year
- $43,074,811
- Total liabilities, end of year
- $4,275,096
- Net assets, end of year
- $38,799,715
- Land, buildings and equipment
- $26,285,641
- Publicly traded securities
- $11,742,454
- Net assets without donor restrictions
- $31,311,594
- Net assets with donor restrictions
- $7,488,121
- Gross receipts
- $18,930,956
- Employees
- 357
- Volunteers
- 4,261
- Year formed
- 1910
- State of legal domicile
- CA
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 |
|---|---|---|---|---|
| RUSSELL ETZENHOUSER | SCOUT EXECUTIVE Officer | 40 | $269,741 | $23,520 |
| PETER NYSTROM | DIRECTOR OF FACILITIES Officer | 40 | $152,119 | $12,694 |
| DENOVAN LINO | DEPUTY SCOUT EXECUTIVE Officer | 40 | $144,233 | $15,964 |
| CHARLES WILSON | DIRECTOR OF FIELD SERVICES Officer | 40 | $124,349 | $18,653 |
| WILLIAM BAKER | CHAIRMAN OF THE BOARD Trustee or director, Officer | 4 | $0 | $0 |
| TERRY ADAMS | VICE CHAIRMAN - ALUMNI Trustee or director, Officer | 2 | $0 | $0 |
| KEVIN ELLIOTT | VICE CHAIRMAN - MARKETING Trustee or director, Officer | 2 | $0 | $0 |
| DANIEL HAY | VICE CHAIRMAN - MEMBERSHIP Trustee or director, Officer | 4 | $0 | $0 |
| MIKE KARN | VICE CHAIRMAN - DISTRICT OPERATIONS Trustee or director, Officer | 2 | $0 | $0 |
| STUART LOWE | VICE CHAIRMAN - PROPERTIES Trustee or director, Officer | 2 | $0 | $0 |
| STEVE MENSINGER | VICE CHAIRMAN - FUND DEVELOPMENT Trustee or director, Officer | 2 | $0 | $0 |
| JOE MUNDI | VICE CHAIRMAN - PROGRAM Trustee or director, Officer | 2 | $0 | $0 |
| CHARLES OSAKI | VICE CHAIRMAN - DEI Trustee or director, Officer | 2 | $0 | $0 |
| DAVID SMITH | VICE CHAIRMAN - PROJECT DEVELOPMENT Trustee or director, Officer | 2 | $0 | $0 |
| VALERIE VENEGAS | VICE CHAIRMAN - MEMBERSHIP RECRUITMENT Trustee or director, Officer | 2 | $0 | $0 |
51 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHERYL WITHYCOMBE | VICE CHAIRMAN - YOUTH PROTECTION Trustee or director, Officer | 2 | $0 |
| CHARLIE GALLAGHER THRU 0224 | VICE CHAIRMAN - YOUTH PROTECTION Trustee or director, Officer | 2 | $0 |
| PETER REYNOLDS | TREASURER Trustee or director, Officer | 2 | $0 |
| STEVEN BRADLEY | COUNCIL COMMISSIONER Trustee or director, Officer | 4 | $0 |
| ROBERT ANDERSON SCHOEPE | DIRECTOR Trustee or director | 1 | $0 |
| LISA ARGYROS | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT BATMAN | DIRECTOR Trustee or director | 1 | $0 |
| GREGORY BECK | DIRECTOR Trustee or director | 1 | $0 |
| CARTER BOHN | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| HEIDI BRAMLET | DIRECTOR Trustee or director | 1 | $0 |
| DAVE BRYNER | DIRECTOR Trustee or director | 1 | $0 |
| RYAN BUSHORE | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CHRISTOPOULOS | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS COLE | DIRECTOR Trustee or director | 1 | $0 |
| DANIELLE DEGROOD | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT DOIDGE | DIRECTOR Trustee or director | 1 | $0 |
| BRITT DOWDY | DIRECTOR Trustee or director | 1 | $0 |
| MARK ENGSTROM | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT ETZENHOUSER | DIRECTOR Trustee or director | 1 | $0 |
| MAT FORESTER | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT FRIEDMAN | DIRECTOR Trustee or director | 1 | $0 |
| DAVE GIDDENS | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| VICTORIA GRAY | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS HARDIN | DIRECTOR Trustee or director | 1 | $0 |
| GORDON HILL | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| DANA HOPPER | DIRECTOR Trustee or director | 1 | $0 |
| JOHN HOVANESIAN | DIRECTOR Trustee or director | 1 | $0 |
| DAVID JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| JOSEPH KOCH | DIRECTOR Trustee or director | 1 | $0 |
| EDWIN LAIRD | DIRECTOR Trustee or director | 1 | $0 |
| JOHN LERCH | DIRECTOR Trustee or director | 1 | $0 |
| TOM LING | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN LOCHRIE | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| DANA MYERSON | DIRECTOR Trustee or director | 1 | $0 |
| LAN QUOC NGUYEN | DIRECTOR Trustee or director | 1 | $0 |
| NICHOLAS NGUYEN | DIRECTOR Trustee or director | 1 | $0 |
| JOHN NIELSEN | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN OUELLETTE | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS PERCELL | DIRECTOR Trustee or director | 1 | $0 |
| ERIK PETERSON | DIRECTOR Trustee or director | 1 | $0 |
| ANTHONY PHOENIX | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| DEIDRE PUJOLS | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| VIJAY REDDY | DIRECTOR (THRU 10/24) Trustee or director | 1 | $0 |
| NATHAN ROSENBERG | DIRECTOR Trustee or director | 1 | $0 |
| TOM SALES | DIRECTOR Trustee or director | 1 | $0 |
| DAVID SCHMID | DIRECTOR Trustee or director | 1 | $0 |
| JEFF SIMANCEK | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
| STEPHEN SKAHEN | DIRECTOR Trustee or director | 1 | $0 |
| HELEN STAINER | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE STEEL | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT THIERGARTNER | DIRECTOR (THRU 02/24) Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 55 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RUSSELL ETZENHOUSER | SCOUT EXECUTIVE Officer | 40 | $268,740 | $22,371 |
| DENOVAN LINO | DIRECTOR OF OUTDOOR ADVENTURE Officer | 40 | $138,436 | $14,956 |
| PETER NYSTROM | DIR. OF DEVELOPMENT/ASSIST Officer | 40 | $134,075 | $11,879 |
| CHARLES WILSON | DIR. OF FIELD SERVICES (START 9/23) Officer | 40 | $37,405 | $4,114 |
| DANIEL HAY | CHAIRMAN OF THE BOARD Trustee or director, Officer | 8 | $0 | $0 |
| WILLIAM BAKER | EXECUTIVE VICE CHAIR Trustee or director, Officer | 8 | $0 | $0 |
| TERRY ADAMS | VICE CHAIR - ALUMNI Trustee or director, Officer | 2 | $0 | $0 |
| GREG BECK | VICE CHAIR - FUND DEVELOPMENT Trustee or director, Officer | 2 | $0 | $0 |
| DENNIS COLE | VICE CHAIR - EDUCATION Trustee or director, Officer | 2 | $0 | $0 |
| KEVIN ELLIOTT | VICE CHAIR - MARKETING Trustee or director, Officer | 2 | $0 | $0 |
| MIKE KARN | VICE CHAIR - DISTRICT OPERATIONS Trustee or director, Officer | 2 | $0 | $0 |
| STUART LOWE | VICE CHAIR - PROPERTIES Trustee or director, Officer | 2 | $0 | $0 |
| JOE MUNDI | VICE CHAIR - PROGRAM Trustee or director, Officer | 2 | $0 | $0 |
| DAVID SMITH | VICE CHAIR - PROGRAM DEV Trustee or director, Officer | 2 | $0 | $0 |
| VALERIE VENEGAS | VICE CHAIR - MEMBERSHIP RECRUITMENT Trustee or director, Officer | 2 | $0 | $0 |
| PETER REYNOLDS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| STEVEN BRADLEY | COUNCIL COMMISSIONER Trustee or director, Officer | 8 | $0 | $0 |
| LISA ARGYROS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT ANDERSONSCHOEPE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT BATMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARTER BOHN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HEIDI BRAMLET | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANIELLE DEGROOD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK ENGSTROM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT FRIEDMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHARLIE GALLAGHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE GIDDENS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VICTORIA GRAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS HARDIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR HELEN STAINER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANA HOPPER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JOHN HOVANESIAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE KOCH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ED LAIRD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN LERCH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOM LING | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN LOCHRIE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVE MENSINGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR AL MIJARES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANA MYERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN NIELSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NICHOLAS-VIET NGUYEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAN QUOC NGUYEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHARLES OSAKI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DENNIS PERCELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANTHONY PHOENIX | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEIDRE PUJOLS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATHAN ROSENBERG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOM SALES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID SCHMID | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF SIMANCEK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR STEPHEN SKAHEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHELLE STEEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT THIERGARTNER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHERYL WITHYCOMBE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2 IRVINE PARK RD, ORANGE, CA 92869-1000
- Principal officer (990 for 2024)
- RUSSELL ETZENHOUSER, 2953 PULLMAN ST, SANTA ANA, CA 92705
- Signed the 990
- RUSSELL ETZENHOUSER, SCOUT EXECUTIVE
- Phone
- (714) 546-8558
- Website
- WWW.OCBSA.ORG
- Return prepared by
- ARMANINO ADVISORY LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 95-1727660 or by the name BOY SCOUTS OF AMERICA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. IT IS THE MISSION OF THE ORANGE COUNTY COUNCIL, INC. BSA (CONTINUED ON SCH. O)TO SERVE AN EVER INCREASING NUMBER OF YOUTH BY MARSHALING THE COMMUNITY RESOURCES TO DEVELOP TOMORROW'S LEADERS TODAY THROUGH ADVENTURE AND FUN ACTIVITIES THAT INSTILL VALUES AND TEACH LIFE SKILLS.
Program accomplishments
- ACTIVITIES: THIS REPRESENTS A WIDE VARIETY OF ACTIVITIES AND EVENTS INCLUDING DISTRICT EVENTS SUCH AS CAMPOREE, CAMPORALL, TRAINING FOR ADULT LEADERS AND ADULT LEADER RECOGNITION DINNER. ADDITIONALLY, COUNCIL SPONSORED EVENTS AND ACTIVITIES ARE INCLUDED SUCH AS UNIVERISTY OF SCOUTING, COMMISSIONER COLLEGE, VENTURING ACTIVITIES, DAY OF SERVICE, HIGH ADVENTURE TRAINING, NATIONAL YOUTH LEADERSHIP TRAINING, ROWING COMPETITIONS, WOODBADGE, SCOUT-O-RAMA, EAGLE SCOUT RECOGNITION AND COUNCIL ANNUAL DINNER.Expenses $4,159,070 · grants $9,443 · revenue $516,504
- CAMPING: THIS REPRESENTS EVENTS AND ACTIVITIES AT SCHOEPE SCOUT RESERVATION AT LOST VALLEY, OSO LAKE, NEWPORT SEA BASE AND THE IRVINE RANCH OUTDOOR EDUCATION CENTER. THOUSANDS OF YOUTH AND ADULTS USE OUR FACILITIES YEAR ROUND WHILE SPENDING TIME IN THE OUTDOORS AND LEARNING LIFELONG SKILLS. SPENDING TIME IN THE OUTDOORS IS A KEY TOOL TO DELIVERING THE PROGRAM THAT ALLOWS YOUTH TO HAVE POSITIVE EXPERIENCES WITH ADULT MENTORS. OUR FACILITIES PROVIDE A UNIQUE AND SAFE ATMOSPHERE FOR OUR YOUTH.Expenses $4,159,070 · revenue $5,685,473
- DAY CAMPS: THE COUNCIL CONDUCTS A CUB SCOUT DAY CAMP IN THREE DIFFERENT AREAS OF THE COUNTY. MORE THAN 600 FIRST-FIFTH GRADERS ATTEND THIS WEEK-LONG ACTIVITY WITH THEIR PARENTS AND LEADERS WHICH ARE HELD AT CITY OF COUNTY PARK FACILITIES. SCOUTS ARE ABLE TO PLAY GAMES, MAKE CRAFTS, AND LEARN THE SAFTEY RULES AND SKILLS TO SHOOT ARCHERY AND BB GUNS. DAY CAMP FOR MANY IS THE HIGHLIGHT OF THEIR SCOUTING YEAR. HUNDREDS OF VOLUNTEERS HELP MAKE THIS PROGRAM POSSIBLE.Expenses $2,360,553 · revenue $65,940
- REVENUE INCLUDES COUNCIL PROGRAM FEES, COUNCIL INSURANCE FEES, TRADING POST, VENDOR REBATESExpenses $562,037 · revenue $920,707
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
- 95-1727660
- 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)
- $43,074,811
- Income (IRS master file)
- $18,930,956
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $12,907,279 | $12,432,380 | $43,074,811 | XML |
| 990 | December 2023 | $9,205,288 | $11,622,046 | $40,786,811 | XML |
| 990 | December 2022 | $7,769,411 | $10,637,268 | $40,245,789 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | 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 95-1727660).
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 95-1727660.
- 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 RUSSELL ETZENHOUSER.
- Who are the officers and directors of BOY SCOUTS OF AMERICA?
- The 990 for the year ended December 31, 2024 lists 66 people; 4 received compensation from the organization, the highest $269,741 (RUSSELL ETZENHOUSER, 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 $12,907,279, expenses of $12,432,380 and total assets of $43,074,811 at year end.
Other nonprofits in ORANGE
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- ST JOSEPH HOSPITAL OF ORANGE EIN 95-1643359 · last filed 990 for 2024
- CHAPMAN UNIVERSITY EIN 95-1643992 · last filed 990 for 2025
- CHILDRENS HOSPITAL AT MISSION EIN 33-0528802 · last filed 990 for 2025
- CHOC FOUNDATION EIN 95-6097416 · last filed 990 for 2025
- AIRCONDITIONING AND REFRIGERATION INDUSTRY HEALTH AND WELFARE TRUST EIN 95-6041105 · last filed 990 for 2024
- LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA EIN 95-2225798 · last filed 990 for 2025
- CENTER FOR COMPREHENSIVE CARE AND DIAGNOSIS OF INHERITED BLOOD EIN 27-0179192 · last filed 990 for 2025