Civic Intelligence

Boy Scouts of America

EIN 91-0569878 • 501(c)3 • Seattle, WA

Profile

The council's primary purpose is to facilitate and support the local delivery of the scouting program to youth, adhering to the principles and guidelines set forth by the national council of the boy scouts of america. The council provides guidance on safety and risk management to ensure that scouting activities are conducted safely, and provides training programs for adult leaders, helping them develop the skills and knowledge necessary to lead successful scouting units.

3120 Rainier Avenue SouthSeattle, WA 98144

www.seattlebsa.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.12x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

10th percentile

-21%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$283,282

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

21st percentile

-2.8%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

1.7%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$36,602,913

Down $1,048,862 (-2.8%) from 2023

Liabilities

Down

$794,113

Down $642,663 (-45%) from 2023

Net Assets

Down

$35,808,800

Down $406,199 (-1.1%) from 2023

Revenue

Up

$6,517,378

Up $106,357 (+1.7%) from 2023

Expenses

Up

$7,911,892

Up $583,501 (+8.0%) from 2023

Net Income

Down

-$1,394,514

Down $477,144 (-52%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $28,422,662Liabilities 2010: $613,802Net Assets 2010: $27,808,8602010Assets 2011: $32,255,734Liabilities 2011: $774,613Net Assets 2011: $31,481,1212011Assets 2012: $34,086,007Liabilities 2012: $1,171,717Net Assets 2012: $32,914,2902012Assets 2013: $39,000,010Liabilities 2013: $893,442Net Assets 2013: $38,106,5682013Assets 2014: $39,955,205Liabilities 2014: $909,381Net Assets 2014: $39,045,8242014Assets 2015: $38,402,138Liabilities 2015: $877,004Net Assets 2015: $37,525,1342015Assets 2016: $40,113,689Liabilities 2016: $1,473,232Net Assets 2016: $38,640,4572016Assets 2017: $42,821,067Liabilities 2017: $1,135,373Net Assets 2017: $41,685,6942017Assets 2018: $40,138,597Liabilities 2018: $1,243,267Net Assets 2018: $38,895,3302018Assets 2019: $42,650,801Liabilities 2019: $1,289,352Net Assets 2019: $41,361,4492019Assets 2020: $43,972,867Liabilities 2020: $1,166,301Net Assets 2020: $42,806,5662020Assets 2021: $45,113,873Liabilities 2021: $8,463,551Net Assets 2021: $36,650,3222021Assets 2022: $33,211,643Liabilities 2022: $1,493,568Net Assets 2022: $31,718,0752022Assets 2023: $37,651,775Liabilities 2023: $1,436,776Net Assets 2023: $36,214,9992023Assets 2024: $36,602,913Liabilities 2024: $794,113Net Assets 2024: $35,808,8002024

Highlighted filing

2024

Assets$36,602,913
Liabilities$794,113
Net Assets$35,808,800

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,205,1742010Expenses 2011: $6,440,1372011Expenses 2012: $6,619,2042012Revenue 2013: $11,444,391Expenses 2013: $7,472,885Net Income 2013: $3,971,5062013Revenue 2014: $8,239,951Expenses 2014: $6,693,673Net Income 2014: $1,546,2782014Revenue 2015: $6,659,619Expenses 2015: $6,703,112Net Income 2015: -$43,4932015Revenue 2016: $7,357,662Expenses 2016: $6,703,077Net Income 2016: $654,5852016Revenue 2017: $7,729,548Expenses 2017: $7,056,423Net Income 2017: $673,1252017Revenue 2018: $6,935,746Expenses 2018: $6,920,604Net Income 2018: $15,1422018Revenue 2019: $6,373,876Expenses 2019: $6,607,633Net Income 2019: -$233,7572019Revenue 2020: $4,884,598Expenses 2020: $5,018,303Net Income 2020: -$133,7052020Revenue 2021: $7,383,007Expenses 2021: $5,648,552Net Income 2021: $1,734,4552021Revenue 2022: $4,218,107Expenses 2022: $5,932,192Net Income 2022: -$1,714,0852022Revenue 2023: $6,411,021Expenses 2023: $7,328,391Net Income 2023: -$917,3702023Revenue 2024: $6,517,378Expenses 2024: $7,911,892Net Income 2024: -$1,394,5142024

Highlighted filing

2024

Revenue$6,517,378
Expenses$7,911,892
Net Income-$1,394,514

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.6$0.79$35.8$6.52$7.91$1.39
2023Detailed filing. Detailed filing data is available for this year.$37.7$1.44$36.2$6.41$7.33$0.92
2022Detailed filing. Detailed filing data is available for this year.$33.2$1.49$31.7$4.22$5.93$1.71
2021Detailed filing. Detailed filing data is available for this year.$45.1$8.46$36.7$7.38$5.65$1.73
2020Detailed filing. Detailed filing data is available for this year.$44.0$1.17$42.8$4.88$5.02$0.13
2019Detailed filing. Detailed filing data is available for this year.$42.7$1.29$41.4$6.37$6.61$0.23
2018Detailed filing. Detailed filing data is available for this year.$40.1$1.24$38.9$6.94$6.92$0.02
2017Detailed filing. Detailed filing data is available for this year.$42.8$1.14$41.7$7.73$7.06$0.67
2016Detailed filing. Detailed filing data is available for this year.$40.1$1.47$38.6$7.36$6.70$0.65
2015Detailed filing. Detailed filing data is available for this year.$38.4$0.88$37.5$6.66$6.70$0.04
2014Detailed filing. Detailed filing data is available for this year.$40.0$0.91$39.0$8.24$6.69$1.55
2013Detailed filing. Detailed filing data is available for this year.$39.0$0.89$38.1$11.4$7.47$3.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.1$1.17$32.9$6.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.3$0.77$31.5$6.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.4$0.61$27.8$7.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$10,292,098
Mission and Program Overview

Mission

The council's primary purpose is to organize and supervise the scouting program. The scouting program provides education for youth and young adults led by trained volunteers who have completed leadership position specific and youth protection training. This is accomplished through community service, character building, citizenship training, career exploration and high adventure programs.

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. Scout oath - on my honor i will do my best to do my duty to god and my country and to obey the scout law; to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout law - a scout is trustworthy, loyal, helpful, friendly, courtious, kind, obedient, cheerful, thrifty, brave, clean, and reverent. The scout law has 12 points. Each is a goal for every scout. A scout tries to live up to the law every day. It is not always easy to do, but a scout always tries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$16,194,374$17,256,261▲ $1,061,887
Land, Buildings, and Equipment, Net$15,648,659$14,852,074▼ $796,585
Savings and Temporary Cash Investments$4,091,231$2,713,952▼ $1,377,279
Prepaid Expenses and Deferred Charges$343,344$405,941▲ $62,597
Inventories for Sale or Use$273,176$352,998▲ $79,822
Pledges and Grants Receivable$153,290$205,103▲ $51,813
Accounts Receivable$9,418$162,108▲ $152,690
Cash and Non-Interest-Bearing Accounts$132,782$12,085▼ $120,697
Total Assets$37,651,775$36,602,913▼ $1,048,862
Other Assets Total$805,501$642,391▼ $163,110
Liabilities
Accounts Payable and Accrued Expenses$333,670$305,450▼ $28,220
Escrow Account Liability$567,128$233,920▼ $333,208
Deferred Revenue$455,512$205,376▼ $250,136
Other Liabilities$80,466$49,367▼ $31,099
Total Liabilities$1,436,776$794,113▼ $642,663
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,555,962$24,965,633▼ $2,590,329
Net Assets With Donor Restrictions$8,659,037$10,843,167▲ $2,184,130
Total Net Assets Fund Balance$36,214,999$35,808,800▼ $406,199
Total Liabilities and Net Assets / Fund Balance$37,651,775$36,602,913▼ $1,048,862

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,981,313$17,306,178$29,287,491
Leasehold Improvements$277,856$2,445,367$2,723,223
Equipment$795,769$1,624,885$2,420,654
Land$1,787,781-$1,787,781
Other Land Buildings$9,355-$9,355

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,561,765$22,556▲ $1,915,824$953,889$17,410,311
2023$15,093,287$30,813▲ $2,397,255$937,757$16,561,765
2022$19,053,345$42,044▼ $2,802,252$1,109,133$15,093,287
2021$23,705,841$60,938▲ $3,307,704$6,503,715$19,053,345
2020$21,925,356$89,304▲ $2,645,688$924,068$23,705,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Manuel RamosScout Executive/CEO/secretaryFT$239,829$43,453$283,282
Christopher OttoDirector of Field ServiceFT$161,439$17,522$178,961
Bill BeaumontDirector of Support ServicesFT$144,810$15,240$160,050
Richard MccartneyDirector of Support ServicesFT$120,023$36,327$156,350
Jeffrey NelsonDirector of DevelopmentFT$138,376$15,681$154,057

Board Members and Trustees

NameTitle
Michael ScovilleCouncil President
Michael GibbsImmediate Past Council President
John BurpeeVice President
Joseph GehrkeVice President
Katherine RandolphVice President
Patrick GreenVice President
Paul PinedaVice President
Todd ZarfosVice President
Bill LarsonBoard Member
Billy PriceBoard Member
Bob DoneganBoard Member
Bob ZookBoard Member
Bruce AndersonBoard Member
Bruce HeiserBoard Member
Carson BowlinBoard Member
Dave CarlsonBoard Member
Demarco BestBoard Member
Doug SetoBoard Member
Dustin BrunsonBoard Member
George GonzalesBoard Member
Greg BatieBoard Member
James BachBoard Member
Jay JacobsmeyerBoard Member
Joanne MontgomeryBoard Member
John CarlsonBoard Member
John MontgomeryBoard Member
Larry GarrettBoard Member
Marcelo Guerra-hahnBoard Member
Matt LundhBoard Member
Michael CharlesBoard Member
Mike AndersonBoard Member
R Miller AdamsBoard Member
Rick CordrayBoard Member
Rob MckennaBoard Member
Tim EngleBoard Member
Toby CappsBoard Member
Mindy LintonCouncil Commissioner
Jonathan KosharCouncil Treasurer
Brian BogenExecutive Committee
Brooke VatheuerExecutive Committee
Don BlackExecutive Committee
Frederick GrimmExecutive Committee
J Scott GaryExecutive Committee
Kevin BakerExecutive Committee
Roger WylieExecutive Committee
Torque ZubeckExecutive Committee
Holly CampbellTsa - Lake Trails
Jim SchiechlTsa - Mountain
Jeremy SchumacherTsa - Peninsulas
Dwight ThompsonTsa - Seattle

Highest Paid Contractors

ContractorServicesLocationCompensation
Whitworth Excavating INCMaintenancePO BOX 194, Hansville, WA 98340$563,001
Upper Crust Holdings LLCFood Service2011 CORONA RD STE 203, Columbia, MO 65203$188,793
Revenue and Support

Revenue Composition

Contributions and Grants
$2,078,207
Program Service Revenue
$2,787,134
Investment Income
$865,459
Other Revenue
$786,578
All Other Contributions
$1,307,590
Change in Net Assets
$-1,394,514

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table78$47,600Fair Market Value (FMV)
Total Noncash Contributions78$47,600-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,381,433
Revenue Not Reported on Financial Statements
$135,945
Revenue Not Reported on Form 990
$1,018,562
Total Revenue per Audited Statements
$7,399,995
Total Revenue per Form 990
$6,517,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,088,764
Salaries, Compensation, and Employee Benefits$3,697,481
Total Fundraising Expense$254,191
Grants and Similar Amounts Paid$117,247
Professional Fundraising Fees$8,400

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,095,977$392,583$100,611$2,589,171
Office Expenses$873,634$19,941$28,034$921,609
Occupancy$810,981$40,439$10,495$861,915
Depreciation Depletion$737,840$4,068$1,038$742,946
Current Officers, Directors, Trustees, and Key Employees$373,235$70,857$18,151$462,243
Other Employee Benefits$196,380$37,445$9,553$243,378
Payroll Taxes$181,630$33,590$8,607$223,827
Pension Plan Contributions$136,452$33,789$8,621$178,862
Travel$130,825$25,285$9,268$165,378
Payments to Affiliates$153,888--$153,888
Fees for Services Legal$44,590$96,468$3,028$144,086
Fees for Service Investment Mgmnt Fees-$135,945-$135,945
Grants to Domestic Individuals$117,247--$117,247
Fees for Services Accounting$67,309$43,870$4,443$115,622
Insurance$66,391$5,141$1,312$72,844
Fees for Services Other$40,312$18,586$3,038$61,936
Other Expenses$55,933$2,340$762$59,035
All Other Expenses$33,454$3,939$18,456$55,849
Conferences and Meetings$37,078$3,851$1,130$42,059
Advertising$11,304$2,193$8,177$21,674
Fees for Services Professional Fundraising--$8,400$8,400
Total Functional Expenses$6,643,993$1,013,708$254,191$7,911,892

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,911,892
Total Expenses per Audited Statements$7,806,220
Expenses per Audited Statements$7,775,947
Expenses Not Reported on Financial Statements$135,945
Expenses Not Reported on Form 990$30,273
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$193,526
Fundraising Gross Income$101,300
Professional Fundraising Fees$8,400

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
MARINER'S FOS LUNCHEON$668,292-$0-
Auction$79,144$56,600$12,650$43,950
Total Events$861,372$101,300$193,526$-92,226
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$49,367
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 2

Frederick grimm and r. Miller adams have a business relationship.

Form 990, Part VI, Section A, Line 6

Corporate membership is comprised of no fewer than 100 active members, who consist of chartered organization representatives and members at large, and may also include associate and honorary members. Active members are voting members whereas associate and honorary members are non-voting members.

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

Members at large, associate members and honorary members are all elected by current active members each year at the council's annual business meeting. All officers, chairs of committees of the board, district chairs and executive board members are elected by current active members. A nominating committee of the board presents a slate of candidates for election. Intermittent vacancies are filled by the executive board.

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

Members have approval rights in accordance with title 24a of the washington nonprofit corporation law. In addition, active members may vote at the annual meeting to receive and approve financial statements as of the close of its most recent completed fiscal year and other such business as may come before the meeting.

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

The form 990 is provided to the council's finance committee and audit committee for review prior to submission and then presented to the executive committee for approval.

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

The conflict of interest policy applies to executive board members, committee members, officers, and employees of the corporation. There is an annual review of the conflict of interest statements completed by all board members and officers that are kept on file. Officers and board members are also expected to disclose conflicts to the president as they arise on the honor system with the oversight of the governance committee. If a conflict exists or arises during the course of business, the governance committee investigates and determines any action to take in accordance with the policy. Any person covered by the policy that has a conflict of interest may not participate by discussion, voting, or any other action on a motion which relates to a transaction with respect to which he or she has a conflict of interest. At the discretion of the disinterested members of the board, he or she may be required to leave the meeting during the discussion and voting.

Form 990, Part VI, Section B, Line 15

Using a written employment contract where applicable, the compensation committee reviews and approves every employee's compensation in january each year. The last review was january, 2024. Compensation is based on job performance.

Form 990, Part VI, Section C, Line 19

Upon written request, the governing documents, conflict of interest policy, and financial statements are provided by mail.

Filing and Contact Details

Filer

Filer Name
Boy Scouts of America
EIN
91-0569878
Phone
2067255200
Address
3120 RAINIER AVENUE SOUTH, SEATTLE, WA 98144
Doing Business As
Scouting America Chief Seattle Council

Signing Officer

Name
Manuel Ramos
Title
Scout Executive/CEO
Phone
2067255200
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manuel Ramos
Formed
1916
Legal Domicile
Wa
Voting Board Members
51
Independent Board Members
50
Employees
175
Volunteers
4,929

Preparer

Firm
Clark Nuber Ps
Address
555 110TH AVE NE SUITE 700, BELLEVUE, WA 98004
Preparer
Danielle Wright
Phone
4254544919
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

4,929 is the number of adult volunteers registered with the scouting america as of december 31, 2024. Volunteers are leaders for scout units, merit badge counselors, fundraisers, board members, trainers, and assist in all aspects of delivering the scouting program to youth. Scouting america places the greatest importance on creating the most secure environment possible for our youth members. Our youth protection initiatives include a multilayered adult leader selection process that includes criminal background checks administered by a nationally recognized third party and other screening efforts. Youth protection training is required for all scouting america registered volunteers. Youth protection training is updated regularly based on research from experts and survivors in the field of child abuse and maltreatment to identify the contributing factors and threats across the spectrum of child abuse, including: bullying, neglect, exposure to violence, physical and emotional abuse, and child sexual abuse. Youth protection training must be taken every two years. If a volunteer's youth protection training record is not current at the time of recharter, the volunteer will not be re-registered. Adults accompanying a scouting unit who are present at scout activities for 72 total hours or more must be registered as a leader.

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest 59,684. Loss on prior year uncollectible pledges -29,473.

Financial Statement Notes

PART IV, LINE 2B:

Escrow accounts are held by the council for individual units. These funds are used to pay for scout registrations, activities, and supplies as they are needed by the unit. The funds can be distributed back to the units upon request and approval by two registered leaders of the unit.

PART V, LINE 4:

The council has a board approved endowment investment policy that allows for distributions to support its scouting programs in the amount of 4.5% of the average fair market value over a three, fiscal year period. For, 2024 the distribution was 4.5% of the average quarterly balances from 2020, 2021, and 2022.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest 59,684.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on prior year uncollectible pledges 29,473.

SCHEDULE D PART V, LINE 1:

The endowment amounts for the previous year back column (b) were restated in accordance with the financial statements.

Raw XML AppendixShowing 400 of 1,206 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.

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IRS990/ActivityOrMissionDesc0TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. SCOUT OATH - ON MY HONOR I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW - A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTIOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT. THE SCOUT LAW HAS 12 POINTS. EACH IS A GOAL FOR EVERY SCOUT. A SCOUT TRIES TO LIVE UP TO THE LAW EVERY DAY. IT IS NOT ALWAYS EASY TO DO, BUT A SCOUT ALWAYS TRIES.
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