Civic Intelligence

Boy Scouts of America Council 528

EIN 23-1352047 • 501(c)3 • Reading, PA

View Organization Page

Profile

The mission of the boy scouts of america is to prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

5027 Pottsville PikeReading, PA 19605

www.hmc-bsa.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.28x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.42x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$127,698

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

88th percentile

36%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

56%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$5,082,215

Up $1,349,290 (+36%) from 2023

Liabilities

Up

$1,417,686

Up $96,249 (+7.3%) from 2023

Net Assets

Up

$3,664,529

Up $1,253,041 (+52%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin83rd percentile

Revenue

Up

$3,415,607

Up $1,225,690 (+56%) from 2023

Expenses

Down

$2,203,299

Down $327,999 (-13%) from 2023

Net Income

Up

$1,212,308

Up $1,553,689 (+455%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$10M$5.0M$0Assets 2011: $8,461,211Liabilities 2011: $814,348Net Assets 2011: $7,646,8632011Assets 2012: $8,737,479Liabilities 2012: $859,398Net Assets 2012: $7,878,0812012Assets 2013: $9,192,706Liabilities 2013: $662,276Net Assets 2013: $8,530,4302013Assets 2014: $8,739,421Liabilities 2014: $179,035Net Assets 2014: $8,560,3862014Assets 2015: $9,327,270Liabilities 2015: $198,305Net Assets 2015: $9,128,9652015Assets 2016: $9,610,076Liabilities 2016: $279,967Net Assets 2016: $9,330,1092016Assets 2017: $9,867,526Liabilities 2017: $128,858Net Assets 2017: $9,738,6682017Assets 2018: $9,111,762Liabilities 2018: $179,778Net Assets 2018: $8,931,9842018Assets 2019: $4,443,547Liabilities 2019: $253,689Net Assets 2019: $4,189,8582019Assets 2020: $4,366,605Liabilities 2020: $368,873Net Assets 2020: $3,997,7322020Assets 2021: $4,820,720Liabilities 2021: $689,987Net Assets 2021: $4,130,7332021Assets 2022: $4,154,800Liabilities 2022: $1,461,627Net Assets 2022: $2,693,1732022Assets 2023: $3,732,925Liabilities 2023: $1,321,437Net Assets 2023: $2,411,4882023Assets 2024: $5,082,215Liabilities 2024: $1,417,686Net Assets 2024: $3,664,5292024

Highlighted filing

2024

Assets$5,082,215
Liabilities$1,417,686
Net Assets$3,664,529
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,360,464Expenses 2011: $2,442,807Net Income 2011: -$82,3432011Revenue 2012: $2,465,507Expenses 2012: $2,469,268Net Income 2012: -$3,7612012Revenue 2013: $2,709,699Expenses 2013: $2,556,901Net Income 2013: $152,7982013Revenue 2014: $2,530,088Expenses 2014: $2,598,483Net Income 2014: -$68,3952014Revenue 2015: $3,492,447Expenses 2015: $2,616,737Net Income 2015: $875,7102015Revenue 2016: $2,606,628Expenses 2016: $2,447,719Net Income 2016: $158,9092016Revenue 2017: $2,781,464Expenses 2017: $2,699,779Net Income 2017: $81,6852017Revenue 2018: $2,445,187Expenses 2018: $2,516,640Net Income 2018: -$71,4532018Revenue 2019: $1,890,344Expenses 2019: $2,481,477Net Income 2019: -$591,1332019Revenue 2020: $1,446,504Expenses 2020: $1,968,042Net Income 2020: -$521,5382020Revenue 2021: $2,354,657Expenses 2021: $2,332,191Net Income 2021: $22,4662021Revenue 2022: $2,583,741Expenses 2022: $3,938,658Net Income 2022: -$1,354,9172022Revenue 2023: $2,189,917Expenses 2023: $2,531,298Net Income 2023: -$341,3812023Revenue 2024: $3,415,607Expenses 2024: $2,203,299Net Income 2024: $1,212,3082024

Highlighted filing

2024

Revenue$3,415,607
Expenses$2,203,299
Net Income$1,212,308
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,082,215
Liabilities
$1,417,686
Net assets
$3,664,529
Revenue
$3,415,607
Expenses
$2,203,299
Net income
$1,212,308
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$1.42$3.66$3.42$2.20$1.21
2023Summary only. Only limited summary data is available for this year.$3.73$1.32$2.41$2.19$2.53$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$1.46$2.69$2.58$3.94$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.69$4.13$2.35$2.33$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$0.37$4.00$1.45$1.97$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.25$4.19$1.89$2.48$0.59
2018Summary only. Only limited summary data is available for this year.$9.11$0.18$8.93$2.45$2.52$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.87$0.13$9.74$2.78$2.70$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.61$0.28$9.33$2.61$2.45$0.16
2015Detailed filing. Detailed filing data is available for this year.$9.33$0.20$9.13$3.49$2.62$0.88
2014Detailed filing. Detailed filing data is available for this year.$8.74$0.18$8.56$2.53$2.60$0.07
2013Detailed filing. Detailed filing data is available for this year.$9.19$0.66$8.53$2.71$2.56$0.15
2012Summary only. Only limited summary data is available for this year.$8.74$0.86$7.88$2.47$2.47$0.00
2011Summary only. Only limited summary data is available for this year.$8.46$0.81$7.65$2.36$2.44$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$3,817,288
Mission and Program Overview

Mission

The mission of the boy scouts of america is to prepare young people to make ethical choices over their lifetime by instilling in them the values of the scout oath and law.

Prepare our youth to make ethical and moral choices by teaching them the values of scouting

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,145,524$2,016,384▼ $129,140
Pledges and Grants Receivable$8,657$1,304,475▲ $1,295,818
Savings and Temporary Cash Investments$260,167$673,751▲ $413,584
Cash and Non-Interest-Bearing Accounts$547,318$311,952▼ $235,366
Inventories for Sale or Use$155,220$142,950▼ $12,270
Prepaid Expenses and Deferred Charges$36,478$41,545▲ $5,067
Accounts Receivable$775$3,739▲ $2,964
Total Assets$3,732,925$5,082,215▲ $1,349,290
Other Assets Total$578,786$587,419▲ $8,633
Liabilities
Other Liabilities$620,482$605,663▼ $14,819
Mortgage Notes Payable Secured by Investment Property$475,500$469,161▼ $6,339
Accounts Payable and Accrued Expenses$64,917$139,396▲ $74,479
Deferred Revenue$75,145$121,139▲ $45,994
Escrow Account Liability$85,393$82,327▼ $3,066
Total Liabilities$1,321,437$1,417,686▲ $96,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,794,096$3,037,853▲ $1,243,757
Net Assets With Donor Restrictions$617,392$626,676▲ $9,284
Total Net Assets Fund Balance$2,411,488$3,664,529▲ $1,253,041
Total Liabilities and Net Assets / Fund Balance$3,732,925$5,082,215▲ $1,349,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,039,299$5,495,248$6,534,547
Leasehold Improvements$214,171$1,256,984$1,471,155
Other Land Buildings$567,379$387,025$954,404
Land$195,535-$195,535
Other Assets Org$1,301--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,773,390$530,096▲ $569,514$246,850$5,626,150
2023$4,634,455$17,329▲ $374,618$253,012$4,773,390
2022$6,482,593$11,644▼ $1,014,457$845,325$4,634,455
2021$5,981,148$11,171▲ $837,030$346,756$6,482,593
2020$5,786,101$122,743▲ $652,534$580,230$5,981,148
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
A Davis FoxScout ExecutiveFT$122,186$5,512$127,698
Duane CrouseDirector of DevelopmentFT$114,012$5,473$119,485

Board Members and Trustees

NameTitle
Jeffrey EuclideImmediate Past President
Joseph HartzPresident
Arthur H Dunlop JrBoard Member
Bernard M HofmannBoard Member
Boone WebbBoard Member
Brant PortnerBoard Member
Brenden Van BurenBoard Member
Craig SnyderBoard Member
David ArgallBoard Member
Dr Darcy MedicaBoard Member
Gail LandisBoard Member
Ginger KunkelBoard Member
Gregory S HerbBoard Member
Gregory SklarBoard Member
Harry EisenbiseBoard Member
Henry Stratton-brownBoard Member
James SmithBoard Member
Jason UlrichBoard Member
Jerry BleckerBoard Member
Joe YutkoBoard Member
Lizette FlowersBoard Member
Mike ArmatoBoard Member
Randy HardersBoard Member
Rev Dr Jerimiah SassamanBoard Member
Sam Alley MdBoard Member
Scott SunderlandBoard Member
Steven HofmannBoard Member
Tom LianaBoard Member
William G Koch Sr CPABoard Member
Daniel ShellhamerAssistant Treasurer
Thomas E KauffmanExec Committee Member
J Christopher MichaelExecutive Committee Member
William C LongExecutive Committee Member
James MollecaTreasurer
Raymond H Melcher JrVP of Administration
David WeldVP of District Operations
Randy L WeidnerVP of Finance Through March
Matthew HensingerVP of Governance
Edwin L StockVP of Legal
Brad SmallVP of Marketing
Jerry BeaverVP of Membership
Lisa WilderVP of Program Through March
Revenue and Support

Revenue Composition

Contributions and Grants
$1,038,822
Program Service Revenue
$879,155
Investment Income
$15,214
Other Revenue
$1,482,416
All Other Contributions
$183,840
Change in Net Assets
$1,212,308

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,415,607
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$890,465
Total Revenue per Audited Statements
$4,306,072
Total Revenue per Form 990
$3,415,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,095,174
Other Expenses$1,075,325
Total Fundraising Expense$133,471
Grants and Similar Amounts Paid$32,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,054$37,752$62,885$733,691
Depreciation Depletion$193,458$407$576$194,441
Occupancy$147,253$2,398$3,395$153,046
Current Officers, Directors, Trustees, and Key Employees$103,948$13,918$9,832$127,698
Other Employee Benefits$68,655$4,619$9,272$82,546
Payroll Taxes$67,151$4,565$8,016$79,732
Pension Plan Contributions$59,593$4,040$7,874$71,507
Office Expenses$52,531$2,505$4,246$59,282
Payments to Affiliates-$52,779-$52,779
Insurance$49,823$1,190$1,684$52,697
Travel$35,797$2,153$3,542$41,492
Grants to Domestic Individuals$32,800--$32,800
Interest$22,797$2,156$3,053$28,006
Other Expenses$22,766$82$736$23,584
Fees for Services Other$21,004$2,299$27$23,330
Fees for Services Accounting-$20,175-$20,175
Conferences and Meetings$14,696$1,096$1,863$17,655
Total Functional Expenses$1,910,120$159,708$133,471$2,203,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,203,299
Total Expenses per Audited Statements$2,203,299
Total Expenses per Form 990$2,203,299
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,708
Fundraising Direct Expenses$80,943
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners/breakfast$245,677$74,713$35,812$38,901
Sporting Clays$88,196$21,571$28,057$-6,486
Total Events$386,601$116,708$80,943$35,765
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable to Trust$605,663
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members, bernard hofmann and steven hofmann, are father and son.”

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

“The form is reviewed and approved by the finance committee acting on behalf of the executive board. The 990 is then e-mailed and available for the entire board to view prior to submission.”

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

“We have a conflict of interest policy for the board and staff members which is monitored by our governance committee.”

Form 990, Part VI, Section B, Line 15

“The hawk mountain council compensation and benefits committee annually reviews the compensation and benefits package of all employees and makes recommendations utilizing the boy scouts of america personal development system (pds) to determine each employee's evaluation. The hawk mountain council also utilizes the boy scouts of america human resource and benefits package for each employee.”

Form 990, Part VI, Section C, Line 18

“A copy of the organization's 990 is made available on guidestar; documents are available upon request.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Hawk Mountain Council Inc Boy Scouts
EIN
23-1352047
Phone
6109263406
Address
5027 POTTSVILLE PIKE, READING, PA 19605

Signing Officer

Name
A Davis Fox
Title
Scout Executive
Phone
6109263406
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
A Davis Fox
Formed
1970
Legal Domicile
Pa
Voting Board Members
40
Independent Board Members
40
Employees
58
Volunteers
1,531

Preparer

Firm
Herbein Company Inc
Address
2763 CENTURY BOULEVARD, READING, PA 19610
Preparer
Marybeth C Olree CPA
Phone
6103781175
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of gift annuity receivable -952. Change in value of beneficial interest in perpetual trusts 38,430. Change in value of investments net of trust allocations to hmc trust 3,255.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART IV, LINE 2B:

“The custodial account liability represents funds held that are payable to the national organization for memberships as well as funds held for affiliated scouting organization activities (troops, order of the arrow, etc.).”

PART V, LINE 4:

“The endowment consists of several individual funds established for a variety of purposes and includes both donor-restricted endowment funds and funds designated by the board of trustees to function as endowments. Endowment fund income is expendable to support any programs of the organization unless specifically restricted by donors.”

PART X, LINE 2:

“The council is a tax-exempt organization under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The trust fund is a 509(a)(3) type ii supporting organization. The council is subject to federal income tax on any unrelated business taxable income. The council evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the council as of december 31, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of gift annuity receivables -952. Change in value of beneficial interest in perpetual trusts 38,430. Contributions and investment activity reported in hmc trust 852,987.”

Raw XML AppendixShowing 400 of 906 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0PREPARE OUR YOUTH TO MAKE ETHICAL AND MORAL CHOICES BY TEACHING THEM THE VALUES OF SCOUTING
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IRS990/Desc0IN THE BSA, THERE IS ONE PROGRAM - SCOUTING. WITHIN SCOUTING THERE IS CUB SCOUTING WHICH IS A YEAR-ROUND PROGRAM, HAS A FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. CUB SCOUTING CONSISTS OF DENS OF YOUTH BASED UPON THEIR GRADE LEVEL - KINDERGARTEN THROUGH 5TH GRADE. SCOUTS BSA IS THE TRADITIONAL SCOUTING PROGRAM FOR BOYS AND GIRLS AGED 11-17 YEARS OLD. YOUNG PEOPLE CAN PARTICIPATE IN VARIOUS OUTDOOR ACTIVITIES LIKE CAMPING, HIKING, KAYAKING, MOUNTAIN BIKING, AND MUCH MORE. AT SCOUTS BSA, WE AIM TO TEACH YOUNG PEOPLE: CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP, AND MENTAL AND PHYSICAL FITNESS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 (OR 13 WITH COMPLETION OF THE EIGHTH GRADE) THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE CAN LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION PROGRAM. STEM SCOUTS - A SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH PROGRAM FOR GIRLS AND BOYS IN GRADES 3-12 THAT HELP YOUTH TO SHAPE, TINKER, EXPLORE, AND EXPAND THEIR HORIZONS. FROM ROBOTS TO CHEMICAL REACTIONS AND CIRCUITS TO INSECTS, STEM SCOUTS GIVES KIDS THE OPPORTUNITY TO DIVE DEEP INTO A BREADTH OF STEM TOPICS WHILE MEETING STEM PROFESSIONALS AND LEARNING TO BOTH WORK TOGETHER AND LEAD. EXPLORING - PROVIDES AN INTERACTIVE, WORKSITE-BASED CAREER EDUCATION PROGRAM FOR LEARNING FOR LIFE, AN AFFILIATE OF THE BOY SCOUTS OF AMERICA. PARTICIPANTS IN THE PROGRAM ARE CALLED EXPLORERS AND PREVIOUSLY EXPLORER SCOUTS. THE PROGRAM SERVICES YOUTH IN 6TH-8TH GRADES, AND YOUNG MEN AND WOMEN WHO ARE 14 THROUGH 20 YEARS OLD. SCOUTREACH- A PROGRAM THAT OPERATES AS PART OF THE SCOUTING PROGRAM AND PROVIDES PROGRAM ACTIVITIES FOR YOUTH WHO DO NOT HAVE ACCESS TO SCOUTING THROUGH MORE TRADITIONAL SCOUTING PROGRAMS. THE PROGRAM ENSURES THAT SCOUTING IS PROVIDED TO ALL YOUTH AND ADULTS REGARDLESS OF COLOR, RACE, RELIGION, GENDER, ETHNIC BACKGROUND, DISABILITY, ECONOMIC STATUS, OR CITIZENSHIP.WE SERVED A TOTAL YOUTH POPULATION OF 6,029 IN 2024: 70 YOUTH EARNED THE RANK OF EAGLE SCOUT. 3,658 MERIT BADGES AND 1,647 RANK ADVANCEMENTS EARNED. 150,000 HOURS OF COMMUNITY SERVICE PERFORMED BY OUR YOUTH MEMBERS AND ADULT VOLUNTEERS. 80,000 POUNDS OF FOOD WAS COLLECTED FOR THE LOCAL FOOD BANK. IN 2024, THE COUNCIL HAD 335 FEMALE YOUTH REGISTERED IN CUB SCOUTS, SCOUTS BSA, AND VENTURING.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VP OF LEGAL
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IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE COMMITTEE MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER

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