Civic Intelligence

Mayflower Council Inc Boy Scouts Of

EIN 04-3308728 • 501(c)3 • Milford, MA

Profile

The mission of the boy scouts of america is 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.

83 Cedar StreetMilford, MA 01757

www.mayflowerbsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.08x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

27th percentile

-3.2%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$190,162

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

20th percentile

-3.8%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$19,219,513

Down $765,403 (-3.8%) from 2023

Liabilities

Down

$303,191

Down $320,136 (-51%) from 2023

Net Assets

Down

$18,916,322

Down $445,267 (-2.3%) from 2023

Revenue

Up

$3,889,810

Up $492,705 (+15%) from 2023

Expenses

Down

$4,015,682

Down $319,280 (-7.4%) from 2023

Net Income

Up

-$125,872

Up $811,985 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $13,372,091Liabilities 2011: $411,048Net Assets 2011: $12,961,0432011Assets 2012: $14,057,454Liabilities 2012: $718,896Net Assets 2012: $13,338,5582012Assets 2013: $15,214,136Liabilities 2013: $428,361Net Assets 2013: $14,785,7752013Assets 2014: $15,282,851Liabilities 2014: $250,080Net Assets 2014: $15,032,7712014Assets 2015: $14,942,531Liabilities 2015: $350,556Net Assets 2015: $14,591,9752015Assets 2016: $16,353,031Liabilities 2016: $473,199Net Assets 2016: $15,879,8322016Assets 2017: $23,385,361Liabilities 2017: $1,051,026Net Assets 2017: $22,334,3352017Assets 2018: $22,024,147Liabilities 2018: $887,578Net Assets 2018: $21,136,5692018Assets 2019: $25,324,516Liabilities 2019: $1,025,691Net Assets 2019: $24,298,8252019Assets 2020: $25,494,940Liabilities 2020: $379,350Net Assets 2020: $25,115,5902020Assets 2021: $28,601,142Liabilities 2021: $449,413Net Assets 2021: $28,151,7292021Assets 2022: $20,235,336Liabilities 2022: $567,472Net Assets 2022: $19,667,8642022Assets 2023: $19,984,916Liabilities 2023: $623,327Net Assets 2023: $19,361,5892023Assets 2024: $19,219,513Liabilities 2024: $303,191Net Assets 2024: $18,916,3222024

Highlighted filing

2024

Assets$19,219,513
Liabilities$303,191
Net Assets$18,916,322

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0M-$10MRevenue 2011: $1,858,211Expenses 2011: $1,846,983Net Income 2011: $11,2282011Expenses 2012: $2,013,7832012Revenue 2013: $2,329,093Expenses 2013: $2,262,552Net Income 2013: $66,5412013Revenue 2014: $2,189,856Expenses 2014: $1,994,765Net Income 2014: $195,0912014Revenue 2015: $2,327,888Expenses 2015: $1,848,982Net Income 2015: $478,9062015Revenue 2016: $2,538,014Expenses 2016: $1,886,124Net Income 2016: $651,8902016Revenue 2017: $4,585,304Expenses 2017: $3,766,519Net Income 2017: $818,7852017Revenue 2018: $3,626,702Expenses 2018: $3,728,327Net Income 2018: -$101,6252018Revenue 2019: $4,728,852Expenses 2019: $3,525,454Net Income 2019: $1,203,3982019Revenue 2020: $3,251,077Expenses 2020: $2,850,511Net Income 2020: $400,5662020Revenue 2021: $6,029,246Expenses 2021: $3,068,698Net Income 2021: $2,960,5482021Revenue 2022: $3,144,798Expenses 2022: $8,879,010Net Income 2022: -$5,734,2122022Revenue 2023: $3,397,105Expenses 2023: $4,334,962Net Income 2023: -$937,8572023Revenue 2024: $3,889,810Expenses 2024: $4,015,682Net Income 2024: -$125,8722024

Highlighted filing

2024

Revenue$3,889,810
Expenses$4,015,682
Net Income-$125,872

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.2$0.30$18.9$3.89$4.02$0.13
2023Detailed filing. Detailed filing data is available for this year.$20.0$0.62$19.4$3.40$4.33$0.94
2022Detailed filing. Detailed filing data is available for this year.$20.2$0.57$19.7$3.14$8.88$5.73
2021Detailed filing. Detailed filing data is available for this year.$28.6$0.45$28.2$6.03$3.07$2.96
2020Detailed filing. Detailed filing data is available for this year.$25.5$0.38$25.1$3.25$2.85$0.40
2019Detailed filing. Detailed filing data is available for this year.$25.3$1.03$24.3$4.73$3.53$1.20
2018Detailed filing. Detailed filing data is available for this year.$22.0$0.89$21.1$3.63$3.73$0.10
2017Summary only. Only limited summary data is available for this year.$23.4$1.05$22.3$4.59$3.77$0.82
2016Detailed filing. Detailed filing data is available for this year.$16.4$0.47$15.9$2.54$1.89$0.65
2015Detailed filing. Detailed filing data is available for this year.$14.9$0.35$14.6$2.33$1.85$0.48
2014Detailed filing. Detailed filing data is available for this year.$15.3$0.25$15.0$2.19$1.99$0.20
2013Detailed filing. Detailed filing data is available for this year.$15.2$0.43$14.8$2.33$2.26$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$0.72$13.3$2.01
2011Summary only. Only limited summary data is available for this year.$13.4$0.41$13.0$1.86$1.85$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.2
Gross Receipts
$6,524,421
Mission and Program Overview

Mission

The corporation shall promote within the territory covered by the charter granted to it by the boy scouts of america (bsa) and in accordance with the congressional charter, by-laws, and rules and regulations of the bsa, the scouting program, defined by the scout oath and scout law.

The mission of scouting america is 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,858,264$10,987,121▼ $871,143
Land, Buildings, and Equipment, Net$6,316,065$6,291,801▼ $24,264
Investments Other Securities$603,073$655,223▲ $52,150
Accounts Receivable$563,955$611,680▲ $47,725
Savings and Temporary Cash Investments$409,957$356,347▼ $53,610
Cash and Non-Interest-Bearing Accounts$154,003$125,203▼ $28,800
Prepaid Expenses and Deferred Charges$79,599$96,847▲ $17,248
Pledges and Grants Receivable-$95,291-
Total Assets$19,984,916$19,219,513▼ $765,403
Liabilities
Accounts Payable and Accrued Expenses$93,035$114,386▲ $21,351
Escrow Account Liability$375,226$95,709▼ $279,517
Deferred Revenue$155,066$93,096▼ $61,970
Total Liabilities$623,327$303,191▼ $320,136
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,090,181$15,200,615▼ $889,566
Net Assets With Donor Restrictions$3,271,408$3,715,707▲ $444,299
Total Net Assets Fund Balance$19,361,589$18,916,322▼ $445,267
Total Liabilities and Net Assets / Fund Balance$19,984,916$19,219,513▼ $765,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,101,460$3,275,793$7,377,253
Equipment$359,041$1,175,731$1,534,772
Land$1,450,832-$1,450,832
Other Land Buildings$304,362$375,293$679,655
Leasehold Improvements$76,106$270,216$346,322

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,159,189$6,467▲ $845,933$1,288,288$11,537,301
2023$12,434,133$5,487▲ $1,352,650$1,632,000$12,159,189
2022$20,895,186$2,491▼ $2,006,632$1,414,081$12,434,133
2021$18,288,123$487,443▲ $2,858,760$739,140$20,895,186
2020$18,984,906$343,291▲ $1,346,605$2,386,679$18,288,123
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Juan OsorioScout Exec/CEO/clerk/secFT$152,940$37,222$190,162
James CorcoranSenior District ExecutiveFT$118,902$25,475$144,377
Rick RiopelleDirector of Field Service/COOFT$107,463$20,001$127,464

Board Members and Trustees

NameTitle
Ian JohnsonPresident
Ben KoffelExecutive Board
Carl EricsonExecutive Board
Douglas FoleyExecutive Board
Ed BehnExecutive Board
Gary OstrowExecutive Board
Greg GreenExecutive Board
Jean AugustaExecutive Board
Jonathan NelsonExecutive Board
Joshua PaulinExecutive Board
Joshua SlovinExecutive Board
Matthew KarpaczExecutive Board
Michael SteckerExecutive Board
Peter GlassExecutive Board
Richard HohmannExecutive Board
Richard PassanisiExecutive Board
Richard SmithExecutive Board
Rick RobbinsExecutive Board
Robert D HillmanExecutive Board
Sangeet SrikanthExecutive Board
Shayne VarnumExecutive Board
Tom McclintockExecutive Board
William H Downey IiiExecutive Board
Alfred SchiffExecutive Board (until 2/24)
Kevin PaicosExecutive Board (until 2/24)
Peter LancianoTreasurer (until 8/24)/exec. Board
Richard CarlsonCouncil Commissioner
Allison Johnson HallVP Audit & Risk Management
Bryan DafrotaVP Camp Growth
Craig D MckennaVP Endowment
Raymond S EwerVP Legal
David ThomsonVP Membership/relations
Candy MartelVP Operations
Moritz SchmidVP Program
Talbert LauterVP Properties
Mark NiedzielskiVP Strategic Initiatives

Highest Paid Contractors

ContractorServicesLocationCompensation
MittcomMarketing300 1ST AVE STE 204, Needham, MA 02494-2738$171,000
Fresh Picks Cafe Services INCFood Services At Camps749 E INDUSTRIAL PARK DR, Manchester, NH 03109$148,995
Revenue and Support

Revenue Composition

Contributions and Grants
$1,052,000
Program Service Revenue
$1,487,272
Investment Income
$1,229,691
Other Revenue
$120,847
All Other Contributions
$575,347
Change in Net Assets
$-125,872

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,825,447
Revenue Not Reported on Financial Statements
$64,363
Revenue Not Reported on Form 990
$-246,560
Total Revenue per Audited Statements
$3,578,887
Total Revenue per Form 990
$3,889,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,061,506
Other Expenses$1,907,044
Total Fundraising Expense$206,220
Grants and Similar Amounts Paid$47,132
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,227,422$41,407$87,331$1,356,160
Current Officers, Directors, Trustees, and Key Employees$135,972$191,756$20,918$348,646
Depreciation Depletion$289,134$5,539$2,806$297,479
Advertising$227,058$34,166$28,862$290,086
Insurance$209,002$6,353$3,219$218,574
Occupancy$206,459$6,078$3,079$215,616
Payroll Taxes$115,519$16,814$8,519$140,852
Other Employee Benefits$98,270$11,377$9,540$119,187
Office Expenses$85,999$7,621$4,100$97,720
Pension Plan Contributions$90,148$266$6,247$96,661
Travel$69,619$7,711$5,062$82,392
Payments to Affiliates-$68,432-$68,432
Fees for Services Other$48,106$6,047$10,347$64,500
Fees for Service Investment Mgmnt Fees-$64,363-$64,363
Grants to Domestic Individuals$47,132--$47,132
Conferences and Meetings$37,875$5,660$2,868$46,403
Other Expenses$35,718$5,453$3,791$44,962
Fees for Services Accounting-$23,375-$23,375
Total Functional Expenses$3,303,397$506,065$206,220$4,015,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,024,154
Total Expenses per Form 990$4,015,682
Expenses per Audited Statements$3,951,319
Expenses Not Reported on Form 990$72,835
Expenses Not Reported on Financial Statements$64,363
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$311,056
Fundraising Gross Income$206,030
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$391,912$109,940$14,442$95,498
Good Scout Wesboro$41,874$10,988$3,264$7,724
Total Events$676,211$206,030$311,056$-105,026
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members, as provided in the by-laws. Active members may elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Part VI, Section A, Line 7A

Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.

Form 990, Part VI, Section A, Line 7B

Active members may vote at the annual meeting to receive and approve financial statements as of the close of its recent complete fiscal year and other such business as may come before the meeting. Active members may also vote in regular and special meetings on matters including but not limited to whether to merge with another council or councils.

Form 990, Part VI, Section B, Line 11B

The audit committee, empowered by the board of directors, reviews the 990 in detail through comparison with financial statements and other source documents of the council with checklists and the guidance of the bsa national office. The audit is made available to the board of directors before it is filed.

Form 990, Part VI, Section B, Line 12C

All executive board members have a duty to be free from the influence of any conflicting interest when they act on behalf of the corporation. Conflict of interest policies for both board members and employees are reviewed each year. The board reviews and votes on the policy based on direction from the bsa national office. No member of the executive board shall participate by discussion, voting, or by any other action taken by the executive board who has a conflict of interest.

Form 990, Part VI, Section B, Line 15

The compensation and benefits committee, empowered by the board of directors, approves all compensation. The scout executive has a voice at the meeting, but no vote. Competitive salary ranges and guidance for the meeting formats are provided by the boy scouts of america national office.

Form 990, Part VI, Section C, Line 19

All required documents that are to be made available to the general public are available upon request.

Filing and Contact Details

Filer

Filer Name
Mayflower Council Inc Boy Scouts of
EIN
04-3308728
Phone
5088726551
Address
83 CEDAR STREET, MILFORD, MA 01757
Doing Business As
Scouting America

Signing Officer

Name
Juan Osorio
Title
Scout Executive/CEO
Phone
5088726551
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Osorio
Formed
1996
Legal Domicile
Ma
Voting Board Members
34
Independent Board Members
34
Employees
111
Volunteers
3,139

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Caitlin Limoges CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net change in beneficial interest in perpetual trust 52,150.

FORM 990, PART XII, LINE 2C:

The council has an audit committee that oversees the audit of the council.

Financial Statement Notes

PART II, LINE 5:

In the interest of protecting open space, a conservation restriction has been set forth on approximately 303 acres of land owned by the council in sudbury, ma on the property known as nobscot scout reservation which spans 452 acres. In accordance with the agreement, the council retains the right to use the land in support of its boy scout programs. Nevertheless, it will ensure that the land remains undeveloped. The council has also agreed to grant the town of sudbury right of first refusal to purchase the nobscot parcel of land that is situated in framingham, ma. In addition, the council has sold certain development rights associated with the camp squanto property located in plymouth, ma. Under the sale agreements, a restriction on development of the land is imposed which would prohibit the council from selling or developing the property.

PART IV, LINE 2B:

Custodian accounts consist of fees which will be paid to the national council for current and future years' registrations which are collected by the council. Custodian accounts also include funds held for other groups.

PART X, LINE 2:

The council accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. The council has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at december 31, 2024. The council's information return is subject to examination by the federal and state jurisdictions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value in beneficial interest in beneficial trusts 52,150.

PART V, LINE 4:

The council's endowment funds consist of board designated funds which may be expended for operations at the discretion of the board of directors; scholarship funds, which may be expended only for scholarhsips and camperships; troop 6 endowment, the income from which is restricted to the use of providing camperships for the boy scouts of america national jamboree; and other endowed funds whose income carries various restrictions as to its use.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP AUDIT & RISK MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP CAMP GROWTH
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP ENDOWMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP LEGAL
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP MEMBERSHIP/RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP PROPERTIES
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP STRATEGIC INITIATIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER (UNTIL 8/24)/EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE BOARD
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IRS990/Form990PartVIISectionAGrp/TitleTxt35EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR OF FIELD SERVICE/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt37SCOUT EXEC/CEO/CLERK/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt38SENIOR DISTRICT EXECUTIVE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01996

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