Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
EIN 66-0201809 • 501(c)3 • Guaynabo, PR
Profile
The council is an organization devoted to promoting; withing the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter,bylaws, and rules and regulations of the boy scouts of america; the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training the in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Up$5,966,532
Up $67,130 (+1.1%) from 2023
Liabilities
Up$446,040
Up $70,135 (+19%) from 2023
Net Assets
Down$5,520,492
Down $3,005 (-0.1%) from 2023
Revenue
Up$2,107,277
Up $1,720 (+0.1%) from 2023
Expenses
Down$2,110,703
Down $332,578 (-14%) from 2023
Net Income
Up-$3,426
Up $334,298 (+99%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
As stated in the Boys Scouts of America charter - council programs design to promote within the territory covered by the charter from time to time the scouting program of promoting the ability of boys and young men and women to do things from themselves and others training them in scoutcraft and teaching them patriotism courage self-reliance and kinred virtues using the methods which are now in common use.
The council is an organization devoted to promoting; withing the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter,bylaws, and rules and regulations of the boy scouts of america; the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training the in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,694,371 | $5,595,389 | ▼ $98,982 |
| Savings and Temporary Cash Investments | $66,335 | $68,342 | ▲ $2,007 |
| Cash and Non-Interest-Bearing Accounts | $41,963 | $52,732 | ▲ $10,769 |
| Pledges and Grants Receivable | $74,168 | $49,293 | ▼ $24,875 |
| Investments in Publicly Traded Securities | $14,265 | $14,686 | ▲ $421 |
| Prepaid Expenses and Deferred Charges | $8,300 | $3,300 | ▼ $5,000 |
| Total Assets | $5,899,402 | $5,966,532 | ▲ $67,130 |
| Other Assets Total | - | $182,790 | - |
| Liabilities | |||
| Other Liabilities | - | $182,790 | - |
| Mortgage Notes Payable Secured by Investment Property | $202,066 | $155,728 | ▼ $46,338 |
| Accounts Payable and Accrued Expenses | $147,132 | $79,617 | ▼ $67,515 |
| Deferred Revenue | $26,707 | $27,905 | ▲ $1,198 |
| Total Liabilities | $375,905 | $446,040 | ▲ $70,135 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $5,031,958 | $4,049,967 | ▼ $981,991 |
| Net Assets Without Donor Restrictions | $491,539 | $1,470,525 | ▲ $978,986 |
| Total Net Assets Fund Balance | $5,523,497 | $5,520,492 | ▼ $3,005 |
| Total Liabilities and Net Assets / Fund Balance | $5,899,402 | $5,966,532 | ▲ $67,130 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $900,122 | $1,963,020 | - |
| Other Land Buildings | $1,001,432 | $434,888 | - |
| Equipment | $225,167 | $576,411 | - |
| Leasehold Improvements | $3,468,668 | $1,938,659 | - |
| Name | Title |
|---|---|
| Maria Gonzalez | Executive Di |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,447,571 |
| Salaries, Compensation, and Employee Benefits | $663,132 |
| Total Fundraising Expense | $36,636 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $233,450 | $259,389 | $25,939 | $518,778 |
| Depreciation Depletion | $287,873 | - | - | $287,873 |
| All Other Expenses | $76,769 | $75,208 | $377 | $152,354 |
| Fees for Services Management | $58,752 | $88,795 | $444 | $147,991 |
| Occupancy | $50,703 | $76,628 | $383 | $127,714 |
| Other Expenses | $33,940 | $51,293 | $256 | $85,489 |
| Other Employee Benefits | $45,801 | $35,277 | $4,267 | $85,345 |
| Insurance | $29,053 | $43,910 | $220 | $73,183 |
| Payroll Taxes | $18,188 | $37,871 | $2,950 | $59,009 |
| Total Functional Expenses | $1,045,713 | $1,028,354 | $36,636 | $2,110,703 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,110,703 |
| Total Expenses per Audited Statements | $2,110,703 |
| Total Expenses per Form 990 | $2,110,703 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $139,828 |
| Fundraising Direct Expenses | $87,271 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $382,590 | $139,828 | $87,271 | $52,557 |
| Total Events | $382,590 | $139,828 | $87,271 | $52,557 |
| Liability | Amount |
|---|---|
| Due to Endowment Fund | $182,790 |
“The return is reviewed and approved by the directors.”
“No documents available to the public”
“The council is an organization devoted to promoting; withing the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter,bylaws, and rules and regulations of the boy scouts of america; the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training the in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.”
“The council is an organization devoted to promoting; withing the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter,bylaws, and rules and regulations of the boy scouts of america; the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training the in scoutcraft, and teaching them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/ActivityOrMissionDesc | 0 | THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER,BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA; THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 75208 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 76769 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 152354 |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER,BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA; THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 109864 |
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| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3478297 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 773132 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 317282 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 146149 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 109864 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 199837 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 773132 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 773132 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 900122 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1963020 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 2863142 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 225167 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 576411 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 801578 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2110703 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 3468668 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1938659 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 5407327 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1001432 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 434888 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1436320 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 182790 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO ENDOWMENT FUND |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2107277 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5595389 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2110703 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 182790 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2107277 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2107277 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2110703 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 242762 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 242762 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 87271 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 382590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 382590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 139828 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 139828 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 52557 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 87271 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 87271 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER,BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA; THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COUNCIL IS AN ORGANIZATION DEVOTED TO PROMOTING; WITHING THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER,BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA; THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THE IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE RETURN IS REVIEWED AND APPROVED BY THE DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 5966532 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5899402 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5966532 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 560044 |
| IRS990/TotalEmployeeCnt | 0 | 20 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 36636 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1028354 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1045713 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2110703 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 375905 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 446040 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 375905 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 446040 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5523497 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5520492 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 1045713 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1045713 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1256036 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1494676 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2107277 |
| IRS990/TotalVolunteersCnt | 0 | 1714 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5899402 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5966532 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | AVE ESMERALDA 405 SUITE 102 PMB 661 |
| IRS990/USAddress/CityNm | 0 | GUAYNABO |
| IRS990/USAddress/StateAbbreviationCd | 0 | PR |
| IRS990/USAddress/ZIPCd | 0 | 00969 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 46 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | LOCAL C6 AVE LUIS MUNOZ MARIN URB CAGU |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARIA MOLINELLI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7877900323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOY SCOUTS OF AMERICA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOYS |
| ReturnHeader/Filer/EIN | 0 | 660201809 |
| ReturnHeader/Filer/PhoneNum | 0 | 7877900323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | AVE ESMERALDA 405 SUITE 102 PMB 661 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GUAYNABO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 00969 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 660565796 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PSV & COMPANY PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 363247 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN JUAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 009363247 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7877934400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CARLOS R VELEZ |
| ReturnHeader/ReturnTs | 0 | 2025-07-30T10:13:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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