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Srs Copy 2004 SRS COPY OMB No . 1545-0047 Fo,m 990 Return of Organization Exempt From Income Tax Under section 501(c), 52;x, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust w private foundation) 2004 Department of the Treasury Internal Revenue Samoa t The organization may have to use a copy of this return to satisfy state reporting requirements . A For the 2004 calendar year, or tax year beginning , 2004, and ending , 20 D Employer B Check if applicable : Please C Name of organization Boy Stoats of America National Identification number use :RS Address change label or Council 22 .1576300 print or Number and sweet (or P.O. box it mail is not delivered to street address) Room/suite E Telephone number D Name change D Initial return ~ 1325 West Walnut Hill Lane (972) 580-2000 Specific , city or town, state or count and ZIP + 4 0 Final return in~NC- y N~ F Accounting method: El Cash N Accrual tans. Irving, TX 75038 D Amended return D Other (specify) t H and 1 are not applicable to section 527 orga, nizafions. D Application pending " Section 501(e)(3) organizations end 4947(ax1) nonexempt charitable trusts must attach a completed Schedule A (Form 990 or 990-Q). H(a) IS this a group return for affiliates? El Y ~ No N ~A G Website: H(b) If 'Yes ; enter number of affiliates ~ , _ . .. .. H(c) Are all affiliates included? N / A E ]Yes E]No J Organization type (check only one) t IR 501(c) ( 3 ) ,4 (insert no .) 0 4947(a)(1) or [1 527 (If 'No,' attach a list. See instructions.) K Check here " D if the organization's gross receipts are normally not more than $25,000. The H(d) Is this a separate return filed by an organization need not file a return with the IRS; but if the organization received a Form 990 Package organization covered by a group rulings X Yes D No in the mail, a should file a return without financial data . Some states require e complete return. I Group Exemption Number 0~ 1761 M Check t if the organization is not required L Gross receipts : Add lines 6b, Sb, 9b, and 10b to line 12 t 2,223,107,989 to attach Sch. B i Form 990, 990-EZ, or 99aPF) . " Revenue, Ex enses, and Changes in Net Assets or Fund Balances See a e 18 of the instructions.) 1 Contributions, gifts, grants, and similar amounts received : a Direct public support . la 2,209,571 Jf b Indirect public support . 1 b 25,207 c Government contributions (grants) . i s 0 d Total (add lines 1 a through 1 c) (cash $ 2.234.'1'18 noncash $ 0 ~ , _Ld 778 2 Program service revenue including government fees and contracts (from Part VII, line 93) 3 Membership dues and assessments . 4 Interest on savin or ry cash investments . 5 D ~ilrIn.sec rities . 6a os . ' V . , , , 6a 21,948 ~~w b L ss: ental expense . ~ . , , 6b c N ip tE!At*r&jr~ (s ct line 6b from line 6a) . , . 6c m 7 057 nvestm. ~ e ii.. Mineral Royalties 7 (^) securities (a) other m 8a G ss a al as other m tha 111v 1965 277 659 88 2,486,806 b Less: cost or other basis and sales expenses . 1,926,970 ,746 8b 2,782,592 c Gain or (loss) (attach schedule) E,x , 1, 38,306,913 Sc (295 ,786) d Net gain or (loss) (combine line 8c, columns (A) and (B)) . 8d 38,011,127 9 Special events and activities (attach schedule) . If any amount is from gaming, check here 0. D a Gross revenue (not including $ of contributions reported on line 1a) . b Less: direct expenses other than fundraising expenses 9c 0 c Net income or (loss) from special events (subtract line 9b from line 9a) '},7h" x Ci,s3; p 10a Gross sales of inventory, less returns and allowances . 1 1011 1 139,127,449 ' b Less : cost of goods sold . , , , 10b 113,486.724 L ` c Gross profit or (loss) from sales of inventory (attach schedule) Exhibit 2 10c 25,640,725 11 Other revenue (from Part VII, line 103) 11 340,597 12 Total revenue (add lines 1 d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11). 12 179,867,927 13 Program services (from line 44, column (B)) . 13 131,267,340 14 Management and general (from line 44, column (C)) . 14 13,226,460 15 Fundraising (from line 44, column (D)) . 15 2,094,613 w 16 Payments to affiliates (attach schedule) . 16 17 Total expenses (add lines 16 and 44, column (A 17 146,588,413 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 33,279,514 19 Net assets or fund balances at beginning of year (from line 73, column (A)) . 19 528180 468 d 20 Other changes in net assets or fund balances (attach explanation). Exh ibit . 2, 20 (5,037,942) z 21 Net assets or fund balances at end of ear combine lines 18, 19, and 20 21 556,422,040 For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions . MGA Form 990 (2004) ^ Boy Scouts of America National Council 22-1576300 Form,sso Pew 2 Statement of All organizations must wrrpete coiurm (A) Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations OUR Functional Expenses and section asa7(a)(1) noreempt chantable minis but optional for others (see pays 22 or the instructions.) DO not include amounts reported on line (A) Total (B) Program (C) Management (D) Fundraising 66, 8b, 9b, 10b, or 16 of Pelt l. ',> %{ services and genera 22 Grants and allocations (attach schedule) Ex . 4 (cash 9.967,124 noncash $ 0 22 9,967,124 9,967,124 23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach scheduled 24 25 Compensation of officers, directors, etc. 25 1 ,163,458 797120 7 325,710 .40,628 26 Other salaries and wages . , , , 26 46119,495 32 983,934 12,047,781 1087780 27 Pension plan contributions . 27 28 Other employee benefits . , , 28 6,040,949 4,615,346 1,271,019 154,584 1,287,071 117,375 29 Payroll taxes . , 29 4,918,297 3,513,851 30 Professional fundraising fees . , 30 31 Accounting fees . , , , 31 365,823 88,000 277,823 2,423,853 658 2,423,195 32 Legal fees . , , , , , , 32 33 Supplies . , . , , , , 33 1,570,989 1,463,349 107,640 670,507 599,061 71,446 34 Telephone . , . , , , 34 977,075 717,644 259,431 35 Postage and shipping . , , 35 7,457,317 2,429,357 4,988,443 39,517 36 Occupancy . , , . , , , 36 1,248,312 1,028,349 219,963 37 Equipment rental and maintenance . 37 3,404,615 2,325,025 1,079,590 38 Printing and publications . , , 38 4,913,975 4,024,573 628,574 260,828 39 Travel . , , . , , . 39 6,113,369 5,893,446 219,923 40 Conferences, conventions, and meetings 40 47 Interest . 5,751,658 3,652,641 2,092,687 6,330 42 Depreciation, depletion, etc. e x h i b i t 6 42 (2290,590) 1,178,276 (3,468,866) 43 Other expenses not covered above itemize) : a Allocated 43a Independent Contractors - Exhibit 5 4gb 2,662,786 2,239,763 423,023 ------------------------------------- Investment Manager Fees - Exhibit 5 43c 671 ,715 671 >715 7> (4,7 ,320) d Computer--------------------------------- Services - Exhibit 5 . _ _ _ _ _ _ _ _ _ - 43d ~ 39,826,792 46,357,609 (6,918,388) 387,571 e Other---- -------------- Exhibit s ---------------------- _ -------- 43e 44 Total tunctionel expenses (add lines 22 through 43). OrgeninGon completing columns 8}(D), care these btals to lines 13-15 . 44 146,588,413 131,267,340 13,226,460 2,094,613 Joint Costs. Check t [:1 if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . t El Yes N No If "Yes," enter (i) the aggregate amount of these joint costs $ N/A ; (ii) the amount allocated to Program services $ N/A (iii) the amount allocated to Managemerrt and genera $ N/A; and (iv) the amount allocated to Fundraising $ N/A Statement of Program Service Accomplishments (See page 25 of the instructions.) primary exempt purpose? ~ fee Exhibit 3 Attached. .. .. .. .. .. .. .. .. Program service What is the organization's Expenses All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number of clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) (4) orw, and a)(1) organizations and 4947(a)(1) nonexempt chantable trusts must also enter the amount of grants and allocations to others ) a Field Operations - See Exhibits 3.and_5 attached (Grants and allocations ~ $ ~ '720,187 b Human_Resources and Training - See Exhibits 3 and 5 attached Grants and allocations $ 3,100 ) ~ 9,081,767 Program Development and Delivery - See Exhibits 3 and 5 attached Grants and allocations $ 8,865,664 } ~ 41,249,174 d Program Marketing - See Exhibits 3 and 5 attached ----------------------------------------------------- ------------------------------------------------------------------------------------------------------------------------ . .----- .--.-- .- .- .- .- .--- .--- .- .-- .-- .-----(Grants and allocations $ 378,173 e Other program services (attach schedule) (Grants and allocations $ 0 ) ~ 40,357,546 f Total of Program Service Expenses (should equal line 44, column (B), Program services) . ~ 131,267,340 Form 990 (2004) Boy Scouts of America National Council 22-1576300 Form 990 (2004) , Page 3 " ~ 4 Balance Sheets (See page 25 of the instructions .) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only.
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