Civic Intelligence

Bsa Endowment Master Trust

EIN 27-6850785 • 501(c)3 • Irving, TX

Profile

To support the national council of the boy scouts of america by assisting with financial matters of the local councils.

1325 West Walnut Hill LaneIrving, TX 75038-3008

www.scouting.org

Siviq Scores

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

Liabilities / Assets

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

99th percentile

96%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-15%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2024

Revenue Growth

9th percentile

-25%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Down

$51,958,415

Down $19,161,235 (-27%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$51,958,415

Down $19,161,235 (-27%) from 2023

Operations
Liabilities / Revenue4th percentileNet Margin99th percentile

Revenue

Down

$2,242,336

Down $1,260,641 (-36%) from 2023

Expenses

Down

$86,294

Down $6,419 (-6.9%) from 2023

Net Income

Down

$2,156,042

Down $1,254,222 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$100M$50M$0Assets 2011: $10,999,924Liabilities 2011: $0Net Assets 2011: $10,999,9242011Assets 2012: $24,673,330Liabilities 2012: $0Net Assets 2012: $24,673,3302012Assets 2013: $25,929,292Liabilities 2013: $0Net Assets 2013: $25,929,2922013Assets 2014: $35,830,558Liabilities 2014: $0Net Assets 2014: $35,830,5582014Assets 2015: $39,566,018Liabilities 2015: $0Net Assets 2015: $39,566,0182015Assets 2016: $48,844,292Liabilities 2016: $0Net Assets 2016: $48,844,2922016Assets 2017: $80,429,197Liabilities 2017: $0Net Assets 2017: $80,429,1972017Assets 2018: $94,736,747Liabilities 2018: $0Net Assets 2018: $94,736,7472018Assets 2019: $82,825,766Liabilities 2019: $0Net Assets 2019: $82,825,7662019Assets 2020: $78,326,807Liabilities 2020: $0Net Assets 2020: $78,326,8072020Assets 2021: $79,687,557Liabilities 2021: $0Net Assets 2021: $79,687,5572021Assets 2022: $71,409,713Liabilities 2022: $0Net Assets 2022: $71,409,7132022Assets 2023: $71,119,650Liabilities 2023: $0Net Assets 2023: $71,119,6502023Assets 2024: $51,958,415Liabilities 2024: $0Net Assets 2024: $51,958,4152024

Highlighted filing

2024

Assets$51,958,415
Liabilities$0
Net Assets$51,958,415
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$30M$20M$10M$0Expenses 2011: $02011Expenses 2012: $23,3052012Revenue 2013: $811,720Expenses 2013: $28,761Net Income 2013: $782,9592013Revenue 2014: $733,784Expenses 2014: $40,905Net Income 2014: $692,8792014Revenue 2015: $1,474,361Expenses 2015: $52,792Net Income 2015: $1,421,5692015Revenue 2016: $1,389,766Expenses 2016: $61,876Net Income 2016: $1,327,8902016Revenue 2017: $1,715,461Expenses 2017: $89,134Net Income 2017: $1,626,3272017Revenue 2018: $2,524,848Expenses 2018: $125,915Net Income 2018: $2,398,9332018Revenue 2019: $26,367,559Expenses 2019: $142,292Net Income 2019: $26,225,2672019Revenue 2020: $6,402,392Expenses 2020: $113,174Net Income 2020: $6,289,2182020Revenue 2021: $12,780,038Expenses 2021: $121,879Net Income 2021: $12,658,1592021Revenue 2022: $4,001,184Expenses 2022: $111,016Net Income 2022: $3,890,1682022Revenue 2023: $3,502,977Expenses 2023: $92,713Net Income 2023: $3,410,2642023Revenue 2024: $2,242,336Expenses 2024: $86,294Net Income 2024: $2,156,0422024

Highlighted filing

2024

Revenue$2,242,336
Expenses$86,294
Net Income$2,156,042
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
$51,958,415
Liabilities
$0
Net assets
$51,958,415
Revenue
$2,242,336
Expenses
$86,294
Net income
$2,156,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$52.0$0.00$52.0$2.24$0.09$2.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$71.1$0.00$71.1$3.50$0.09$3.41
2022Detailed filing. Detailed filing data is available for this year.$71.4$0.00$71.4$4.00$0.11$3.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$79.7$0.00$79.7$12.8$0.12$12.7
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$78.3$0.00$78.3$6.40$0.11$6.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.8$0.00$82.8$26.4$0.14$26.2
2018Detailed filing. Detailed filing data is available for this year.$94.7$0.00$94.7$2.52$0.13$2.40
2017Detailed filing. Detailed filing data is available for this year.$80.4$0.00$80.4$1.72$0.09$1.63
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.8$0.00$48.8$1.39$0.06$1.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.6$0.00$39.6$1.47$0.05$1.42
2014Detailed filing. Detailed filing data is available for this year.$35.8$0.00$35.8$0.73$0.04$0.69
2013Detailed filing. Detailed filing data is available for this year.$25.9$0.00$25.9$0.81$0.03$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.7$0.00$24.7$0.02
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.00$11.0$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,242,336
Mission and Program Overview

Mission

According to the bsa endowment master trust agreement the trust is created exclusively to invest permanent funds of the national council of the boy scouts of america, local councils of the bsa and the affiliates of such national council and local councils that are described in section 501(c)(3) of the internal revenue code.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$117,584,501$119,388,643▲ $1,804,142
Investments Other Securities$71,119,650$51,958,415▼ $19,161,235
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-46,464,851$-67,430,228▼ $20,965,377
Total Assets$71,119,650$51,958,415▼ $19,161,235
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$71,119,650$51,958,415▼ $19,161,235
Total Liabilities and Net Assets / Fund Balance$71,119,650$51,958,415▼ $19,161,235

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$51,958,415--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Global Trust CompanyInstitutional Trustee$86,294$86,294
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$2,242,336
Other Revenue
$0
Change in Net Assets
$2,156,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$86,294--$86,294
Total Functional Expenses$86,294$0$0$86,294
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION B, LINE 11B - PROCESS USED TO REVIEW FORM 990:

“Form 990 was prepared by pwc with the assistance of bsa staff and provided to the trustee, global trust company, for review prior to filing.”

FORM 990, PART VI, SECTION B, LINE 12-14 - POLICIES:

“Since inception, the bsa endowment master trust operated, and continues to operate, under the policies and procedures of the boy scouts of america, including a written conflict of interest policy, a whistleblower policy, and a document retention and destruction policy. Effective october 16, 2012, the bsa endowment master trust formally adopted the policies and procedures of the boy scouts of america, including a written conflict of interest policy, whistleblower policy, and document retention and destruction policy.”

FORM 990, PART VI, SECTION C, LINE 19 - DOCUMENTS AVAILABLE TO THE PUBLIC:

“The governing documents and conflict of interest policy for the bsa master endowment trust are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
BSA Endowment Master Trust
EIN
27-6850785
In Care Of
% NICK FREYALDENHOVEN
Phone
9725802065
Address
1325 WEST WALNUT HILL LANE, IRVING, TX 75038-3008

Signing Officer

Name
Tim Smith
Title
Sr. Vice President
Phone
7819705021
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mr Thomas Forese Jr
Formed
2010
Legal Domicile
TX
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
7

Preparer

Firm
PwC US Tax LLP
Address
2001 MARKET STREET STE 1800, PHILADELPHIA, PA 19103
Preparer
Albert N Antonelli
Phone
2673303000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES:

“Income included on sch k-1 not included in books: (1,487) contributions bsa commingled endowment fund: 1,804,142 distributions bsa commingled endowment fund: (23,119,932) ------------- total: (21,317,277)”

Form 990 Part IX Line 11G

“Description:trustee expense total fees:86294”

Raw XML AppendixShowing 400 of 862 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AdvertisingGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/PhoneNum09725802300
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IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0750383008
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
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IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02242336
IRS990/CYOtherExpensesAmt086294
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02156042
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt086294
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02242336
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE BSA ENDOWMENT MASTER TRUST WAS CREATED TO ALLOW LOCAL BSA COUNCILS TO, WHEN NECESSARY, KEEP THEIR ENDOWMENT IN A TRUST, WHICH HAS A CORPORATE TRUSTEE, AND INVEST EXCLUSIVELY IN THE BSA COMMINGLED ENDOWMENT FUND, LP. BSA ASSET MANAGEMENT, LLC IS THE SETTLOR OF THE TRUST AND GLOBAL TRUST COMPANY IS THE TRUSTEE. BOY SCOUTS OF AMERICA IS THE SOLE MEMBER OF BSA ASSET MANAGEMENT, LLC. THE BSA ENDOWMENT MASTER TRUST IS EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE IRS ISSUED A FAVORABLE DETERMINATION LETTER ON APRIL 24, 2012 WITH AN EFFECTIVE DATE OF OCTOBER 28, 2010 (THE DATE OF FIRST DEPOSIT OF ASSETS INTO THE TRUST).
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd0false
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
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IRS990/ExpenseAmt086294
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt086294
IRS990/FeesForServicesOtherGrp/TotalAmt086294
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt086294
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IRS990/Form990PartVIISectionAGrp/TitleTxt0INSTITUTIONAL TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
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IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/MissionDesc0ACCORDING TO THE BSA ENDOWMENT MASTER TRUST AGREEMENT THE TRUST IS CREATED EXCLUSIVELY TO INVEST PERMANENT FUNDS OF THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA, LOCAL COUNCILS OF THE BSA AND THE AFFILIATES OF SUCH NATIONAL COUNCIL AND LOCAL COUNCILS THAT ARE DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION'S GOVERNING DOCUMENTS PROVIDE THAT BSA ENDOWMENT MASTER TRUST WAS CREATED EXCLUSIVELY TO INVEST PERMANENT FUNDS OF THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA ("BSA"), LOCAL COUNCILS OF THE BSA AND THE AFFILIATES OF SUCH COUNCIL AND LOCAL COUNCILS THAT ARE DESCRIBED IN SECTION 501(C)(3).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE BOY SCOUTS OF AMERICA THROUGH BSA ASSET MANAGEMENT LLC, WHICH IS A DISREGARDED ENTITY FOR TAX PURPOSES, HAS THE POWER TO APPOINT THE TRUSTEE OF THE BSA ENDOWMENT MASTER TRUST. THE BSA ENDOWMENT MASTER TRUST OPERATES FOR THE BENEFIT OF BSA AND ALL CHARTERED BSA COUNCILS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2PER THE ORGANIZATION'S GOVERNING DOCUMENTS, BSA ENDOWMENT MASTER TRUST INVESTS THE PERMANENT FUNDS OF LOCAL COUNCILS. THE FOLLOWING LOCAL COUNCILS BECAME SUPPORTED ORGANIZATIONS DURING THE YEAR. GREATER HUDSON VALLEY COUNCIL EIN: 13-2750608 ISTROUMA AREA COUNCIL EIN: 72-0411324 THE FOLLOWING LOCAL COUNCILS CEASED BEING SUPPORTED ORGANIZATIONS DURING THE YEAR. GREATER NIAGARA FRONTIER COUNCIL EIN: 16-0743929 PATHWAY TO ADVENTURE COUNCIL EIN: 47-5066720
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION B, LINE 2:
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