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Nebraska · Nonprofit

BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL

BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL (Nebraska) receives grants from 65 organizations whose IRS filings report $20,009,559 to it, the largest being JAMES E WEST FOUNDATION ($8,768,768). 29 of them have funded it in more than one year.

Revenue FY2024
$7.0M
Funders on record
65
Grants received
$20M
Net assets
$1.2M
29/65 repeat funderspeak grant-dependency 50%
01What it does

What Boy Scouts of America 326 Mid-America Council does

Mission

The corporation shall promote, within 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 boy scouts of america, the scouting program of promoting the ability of boys, girls, and young men and women to do things for themselves and others, training them 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.

As stated on its FY2024 Form 990.

Programs

  1. Youth camp at camp sites held by the gillwell foundation training boys, girls, and young men and women in scoutcraft. Also teaching them patriotism, courage, self-reliance and kindred virtues.

    $1,003,462 spentof which $10,511 as grants$753,758 earned by the program
    17% of program spending
  2. Comprehensive youth development, character building, citizenship training and mental and physical fitness.

    $4,849,852 spentof which $92,822 as grants$2,779,346 earned by the program
    83% of program spending

The 2 programs described on its FY2024 Form 990, listed largest first by expense. Program spending in total: $5,853,314.

02The organization over time

The organization over time

Each line starts at 100 in 2017, so what you read is the shape rather than the size: 150 means half as much again as 2017, 50 means half. The number beside each label in the key is where it ended.

100 = 20172017 Revenue 100 ($8.0M) Expenses 100 ($7.6M) Net assets 100 ($30M)2018 Revenue 87 ($6.9M) Expenses 94 ($7.1M) Net assets 95 ($28M)2019 Revenue 73 ($5.8M) Expenses 91 ($6.9M) Net assets 101 ($30M)2020 Revenue 74 ($5.9M) Expenses 461 ($35M) Net assets 3 ($887k)2021 Revenue 136 ($11M) Expenses 142 ($11M) Net assets 3 ($942k)2022 Revenue 81 ($6.5M) Expenses 86 ($6.5M) Net assets 3 ($897k)2023 Revenue 88 ($7.0M) Expenses 91 ($6.9M) Net assets 3 ($998k)2024 Revenue 88 ($7.0M) Expenses 90 ($6.8M) Net assets 4 ($1.2M)
'17'18'19'20'21'22'23'24
Revenue (88)Expenses (90)Net assets (4)

Balance sheet

Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2019 to 2020, from $31M to $1.8M (−94%).

$30M
$29M
$31M
$1.8M
$6.6M
$6.8M
$2.1M
$2.2M
'17'18'19'20'21'22'23'24
Total assetsTotal liabilities

How it's funded, over time

Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.

2017
2018
2019
2020
2021
2022
2023
2024
ContributionsProgram revenueInvestmentOther

Government-grant reliance: 2020 10% · 2021 11%. Grants only. Government contracts and fees sit inside program revenue.

Surplus & reserves

Operating surplus or deficit each year, and months of liquidity in hand. 4 of the last 8 reported years ran a deficit.

$378k
’17
−$182k
’18
−$1.1M
’19
−$29M
’20
$54k
’21
−$44k
’22
$101k
’23
$245k
’24
0.8
months of
reserve

Leadership and staff

The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.

Chief executive

Chris Mehaffey

Scout executive/CEO

Board chair

Nate Dodge

Chairman

As listed on its FY2024 Form 990.

'17'18'19'20'21'22'23'24
Listed6750474643473747
Joined·+5+3+2+2+4+3+15
No longer listed·226350135
03Who funds it

Who funds it, year by year

2017 → 2023: the base broadened from 10 funders to 14 funders, grant income rose $75k → $2.5M.

14 of 65 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 2% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.

Left out of every figure on this page: $320k from 2 payers (the payer shares this organization's board, largest United Way of the Midlands). These are real filings, and they are not money BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL raised.

From the IRS filings of BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL’s funders (the co-funder graph). Top 30 of 65 funders by total. Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How concentrated its funding is

BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL leans on a few funders — its largest provides 44% of grant income and the top three 90%; half comes from just 2 funders.

the vertical line marks half of all grant income — 2 funders to its left

96% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL.

44%
largest funder
90%
top three
~3
effective funders

Largest funder’s share by year: 2017 66% · 2018 39% · 2019 31% · 2020 93% · 2021 79% · 2022 84% · 2023 91% — growing more concentrated.

“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How long its funders stay

25% of BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL's funders are still giving 3 years after their first grant; 45% give in more than one year at all.

first grant+1y+2y+3y+4y+5y+6y

Share of funders still giving k years after their first recorded grant, pooled across every acquisition cohort. A funder counts as retained in a year only if it made a grant that year. Measured to FY2023, the last fiscal year that has finished arriving — a funder cannot be counted as lapsed in a year most filers have not reached.

Where its funders are

97% of BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL's grant income comes from Nebraska funders.

MN
IL
WI
IA
PA
NE
MO
VA
DE
NC
GA
TX

In-state vs out-of-state, by year

’17
’18
’19
’20
’21
’22
’23
Nebraska out of state home

Funder states come from each funder’s own filing. $311k arriving through sponsors registered in 11 states is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

04Its place in the field

Organizations like BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL

Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.

In Nebraska

Nationally

05Profile & governance

Read directly from this organization’s own Form 990, as neutral context.

Where the money goes

86% of spending goes to programs.

Program 86%Management 6%Fundraising 8%

Governance

46
board members
100%
independent
✓Conflict-of-interest policy✓Whistleblower policy✓Document retention✓Board reviewed the 990✓Audited financials

Public support

92%

Share of support from the public (Schedule A) — the basis for its public-charity status.

Footprint & structure

Part of a family of 2 related entities

  • James E West Foundation · exempt
  • Gillwell Foundation · exempt

Screen this organization

A dated, signed PDF of the compliance screen for BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.

A paid feature, included from the $75 plan up. Sign in to download.

Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf

Questions and answers

Who funds BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL?
BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL (Nebraska) receives grants from 65 organizations whose IRS filings report $20,009,559 to it, the largest being JAMES E WEST FOUNDATION ($8,768,768). 29 of them have funded it in more than one year.
How many funders does BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL have?
IRS filings report 65 organizations giving $20,009,559 in grants to BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL, 29 of which have funded it in more than one year.
Who is the largest funder of BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL?
JAMES E WEST FOUNDATION is the largest funder on record, with $8,768,768 in grants. The full list of funders is on this page.
How can an organization like BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL find more funders?
Start with the funders already giving here, then look at the foundations that back similar organizations in Nebraska. The funding by cause and by state pages list the largest funders for a given area and how to approach them.

These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2024 (financials across 2017–2024), and the filings of 65 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 22, 2026. What this page cannot tell you · view filing