Civic Intelligence

Boy Scouts of America

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.

Ave Esmeralda 405 Suite 102 Pmb 661Guaynabo, PR 00969

local c6 ave luis munoz marin urb cagu

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.07x

Higher debt load relative to assets than 42% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.21x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

36th percentile

-0.2%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

40th percentile

1.1%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

35th percentile

0.1%

Faster revenue growth than 35% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2019: $8,054,283Liabilities 2019: $278,310Net Assets 2019: $7,775,9732019Assets 2020: $7,393,744Liabilities 2020: $386,839Net Assets 2020: $7,006,9052020Assets 2021: $6,818,365Liabilities 2021: $402,517Net Assets 2021: $6,415,8482021Assets 2022: $6,339,924Liabilities 2022: $479,690Net Assets 2022: $5,860,2342022Assets 2023: $5,899,402Liabilities 2023: $375,905Net Assets 2023: $5,523,4972023Assets 2024: $5,966,532Liabilities 2024: $446,040Net Assets 2024: $5,520,4922024

Highlighted filing

2024

Assets$5,966,532
Liabilities$446,040
Net Assets$5,520,492

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2019: $513,271Expenses 2019: $2,044,159Net Income 2019: -$1,530,8882019Revenue 2020: $559,435Expenses 2020: $1,328,502Net Income 2020: -$769,0672020Revenue 2021: $933,101Expenses 2021: $1,524,158Net Income 2021: -$591,0572021Revenue 2022: $1,369,172Expenses 2022: $1,924,786Net Income 2022: -$555,6142022Revenue 2023: $2,105,557Expenses 2023: $2,443,281Net Income 2023: -$337,7242023Revenue 2024: $2,107,277Expenses 2024: $2,110,703Net Income 2024: -$3,4262024

Highlighted filing

2024

Revenue$2,107,277
Expenses$2,110,703
Net Income-$3,426

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$2,194,548
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maria GonzalezExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$560,044
Program Service Revenue
$1,256,036
Investment Income
$0
Other Revenue
$291,197
All Other Contributions
$317,282
Change in Net Assets
$-3,426

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,107,277
Total Revenue per Audited Statements
$2,107,277
Total Revenue per Form 990
$2,107,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,110,703
Total Expenses per Audited Statements$2,110,703
Total Expenses per Form 990$2,110,703
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$139,828
Fundraising Direct Expenses$87,271
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$382,590$139,828$87,271$52,557
Total Events$382,590$139,828$87,271$52,557
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Endowment Fund$182,790
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
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, Page 6, Part VI, Line 11B

The return is reviewed and approved by the directors.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America
EIN
66-0201809
Phone
7877900323
Address
AVE ESMERALDA 405 SUITE 102 PMB 661, GUAYNABO, PR 00969
Doing Business As
Boy Scouts of America

Signing Officer

Name
Maria Molinelli
Title
Director
Phone
7877900323
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Molinelli
Formed
1983
Legal Domicile
Pr
Voting Board Members
46
Independent Board Members
0
Employees
20
Volunteers
1,714

Preparer

Firm
Psv & Company Psc
Address
PO BOX 363247, SAN JUAN, PR 00936-3247
Preparer
Carlos R Velez
Phone
7877934400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 2, Part III, Line 4D

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THE RETURN IS REVIEWED AND APPROVED BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0LOCAL C6 AVE LUIS MUNOZ MARIN URB CAGU
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA MOLINELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07877900323
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOY SCOUTS OF AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0BOYS
ReturnHeader/Filer/EIN0660201809
ReturnHeader/Filer/PhoneNum07877900323
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PSV & COMPANY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 363247
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN JUAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0009363247
ReturnHeader/PreparerPersonGrp/PhoneNum07877934400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLOS R VELEZ
ReturnHeader/ReturnTs02025-07-30T10:13:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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