BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL

EIN: 610444653 501(c)(3) Youth Development

LEXINGTON, KY

Total Revenue
$826,496
Total Expenses
$1,079,142
Total Assets
$2,076,425
Net Assets
$1,168,836
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Financial Trends

Organization Details

Formation Year
1921
Legal Domicile
KY
Principal Officer
JESSICA MOSES
Phone
8592317811
Tax Period
2024-01-01 to 2024-12-31

BOY SCOUTS OF AMERICA #204 BLUEGRASS COUNCIL, founded in 1921, is a small nonprofit in the Youth Development sector that reported $826K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $1.1M exceeded revenue, resulting in a 31% operating deficit.

Mission

THE MISSION OF THE BOY SCOUTS IS 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. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT.

Program Service Accomplishments

Program 1
Expenses: $924,047 Revenue: $193,446

THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA, SERVES 55 COUNTIES IN CENTRAL, SOUTHERN, AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF...

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THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA, SERVES 55 COUNTIES IN CENTRAL, SOUTHERN, AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTHS IN RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT, AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS, AND, AT OLDER AGE LEVELS, CAREER-ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR YOUTHS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, YOUTHS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES YOUTHS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST, INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES, WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH THE USE OF THE "PATROL METHOD," YOUTH LEARN LEADERSHIP AND DECISION-MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION-MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESSES, SOME CIVIC CLUBS, AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT, AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES, AND BEQUESTS, AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES.

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $507,867
Program Service Revenue $194,658
Investment Income $0
Other Revenue $123,971
TOTAL REVENUE $826,496

Expense Breakdown

Grants Paid $16,818
Salaries & Benefits $494,896
Fundraising Expenses $61,045
Program Expenses $924,047
Other Expenses $567,428
TOTAL EXPENSES $1,079,142

Year-over-Year Comparison

2024 2023 Change
Revenue $826,496 $1,023,999 -0.2%
Expenses $1,079,142 $1,196,066 -0.1%
Net Income $-252,646 $-172,067 +0.5%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
40
Independent Members
40
Employees
7
Volunteers
1300

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
15
$74,395
Total Directors
40
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ALAN WATTS VP OF PROPERTIES 1.00
Officer Director
$0 $0 $0
JOHN BAYES VP OF PROGRAMS 1.00
Officer Director
$0 $0 $0
LOUIS BUZZ CARMICHAEL VP OF ENDOWMENT 1.00
Officer Director
$0 $0 $0
DUANE NORRIS VP OF DISTRICT OPERATIONS 1.00
Officer Director
$0 $0 $0
TIM BROWN VP OF ALUMNI RELATIONS 1.00
Officer Director
$0 $0 $0
ERNIE SAMMONS VP OF ADMINISTRATION 1.00
Officer Director
$0 $0 $0
MIKEY DAWSON VENTURING YOUTH PRESIDENT 1.00
Officer Director
$0 $0 $0
MIKE DELZOTTI PRESIDENT/CEO 1.00
Officer Director
$0 $0 $0
PETE DOANE OA LODGE CHIEF 1.00
Officer Director
$0 $0 $0
ALLEN NORVELL COUNCIL TREASURER 1.00
Officer Director
$0 $0 $0
WILLIAM GREISNER COUNCIL PRESIDENT 1.00
Officer Director
$0 $0 $0
DAN MILLER COUNCIL PAST PRESIDENT 1.00
Officer Director
$0 $0 $0
ALEX WALDROP COUNCIL IMMEDIATE PAST PRESIDENT 1.00
Officer Director
$0 $0 $0
BILL BEACH COUNCIL COMMISSIONER 1.00
Officer Director
$0 $0 $0
WHITNEY DUNLAP III BOARD MEMBER 0.50
Director
$0 $0 $0
BRANDT WELCH BOARD MEMBER 0.50
Director
$0 $0 $0
STEVEN GODDARD BOARD MEMBER 0.50
Director
$0 $0 $0
SAM MARS BOARD MEMBER 0.50
Director
$0 $0 $0
RUSS TUCKER BOARD MEMBER 0.50
Director
$0 $0 $0
BOB QUICK BOARD MEMBER 0.50
Director
$0 $0 $0
ROGER BAIRD BOARD MEMBER 0.50
Director
$0 $0 $0
PHIL BLANKENSHIP BOARD MEMBER 0.50
Director
$0 $0 $0
JAMES GLASS BOARD MEMBER 0.50
Director
$0 $0 $0
CHRIS CAMPBELL BOARD MEMBER 0.50
Director
$0 $0 $0
LARRY LOWE BOARD MEMBER 0.50
Director
$0 $0 $0
KIRBY SMITH BOARD MEMBER 0.50
Director
$0 $0 $0
ADAM HOLT BOARD MEMBER 0.50
Director
$0 $0 $0
JAN EGGUM BOARD MEMBER 0.50
Director
$0 $0 $0
KEN STURGILL BOARD MEMBER 0.50
Director
$0 $0 $0
DR ROBERT DRAKE BOARD MEMBER 0.50
Director
$0 $0 $0
ANTHONY KENNEY BOARD MEMBER 0.50
Director
$0 $0 $0
GREG CHASE BOARD MEMBER 0.50
Director
$0 $0 $0
CHARLES GORTON BOARD MEMBER 0.50
Director
$0 $0 $0
CLAUDETTE WATTS BOARD MEMBER 0.50
Director
$0 $0 $0
DAVID JONES BOARD MEMBER 0.50
Director
$0 $0 $0
DAVID MADISON BOARD MEMBER 0.50
Director
$0 $0 $0
DAVID MOSS BOARD MEMBER 0.50
Director
$0 $0 $0
DUSTIN HOWARD BOARD MEMBER 0.50
Director
$0 $0 $0
DAVID HOWARD BOARD MEMBER 0.50
Director
$0 $0 $0
STEVE GARLAND BOARD MEMBER 0.50
Director
$0 $0 $0
JESSICA MOSES INTERM SCOUT EXECUTIVE 40.00
Officer
$74,395 $0 $74,395
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2024 $826,496 $1,079,142 $2,076,425 $-252,646
2023 $1,023,999 $1,179,169 $2,397,831 $-155,170
2023 $1,023,999 $1,196,066 $2,380,934 $-172,067
2022 $1,012,617 $1,099,449 $2,238,053 $-86,832
2021 $1,344,541 $1,307,708 $2,428,278 $36,833
2020 $985,511 $1,194,364 $2,326,407 $-208,853
2019 $1,296,706 $1,524,521 $2,596,343 $-227,815
2018 $1,306,114 $1,550,152 $2,743,732 $-244,038
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