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Passes our checks

Boy Scouts of America

EIN 23-7627149 · Little Rock, AR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood71 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL DECISIONS OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.

Income
$4.7 million
Spending
$4.7 million
Spent on programs
82%
Reserves
7.4 months of spending
Largest source of income
donations and private grants, 44%
Employees
154
Volunteers
2,448
Highest pay
$210,000, scout executive

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 71 out of 100. Higher than 45% of charities in its peer group (youth development, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.4 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 1% of income.

  • Income trend

    0 of 15

    Income fell 33% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 19 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 64% of charities in its peer group (youth development, $1m to $10m).

  • Independent board

    25 of 25

    96 of 97 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $3.9 million spent. The Natural State Council, Scouts of America offers the Cub Scout program to families with boys and girls ages 5 through 10 years old seeking fun, social, and character development with families in their local neighborhoods. Cub Scouts is a family program with an emphasis on building and supporting the family unit. The Cub Scout Program is hosted within local neighborhoods, through a partner organization. All of the scouts are separated into age-appropriate groups by their grade level where they will work on different adventures and electives to achieve their next rank. Activities could include Arts & Crafts, Citizenship, Good Manners, Physical Fitness, Swimming, Hiking, and of course, the Pinewood Derby Race Scouts will typically have an outdoor adventure each month in addition to their typical den and pack meetings.
  2. The Natural State Council, Scouts of America offers the Scouts BSA program to young men and women ages 10 through 17 years old seeking fun, outdoor enrichment with peers of similar interests, yet different backgrounds. Utilizing our goal-oriented, values-based, team-focused activities, our scouts are encouraged to accomplish a variety of engaging and hands on achievements which support the positive character attributes which define the foundation of our flagship program, the Scout Oath and Law. Activities could include Camping, Fishing, Mountain Biking, Hiking, White Water Rafting, Rock Climbing, Shooting Sports, Aquatics Activities, Merit Badge Programs, High Adventure and more. Typically, a Scouts BSA Troop will go on a 3-day campout once a month. Separate High Adventure opportunities are also offered to older scouts through our Venturing BSA and Sea Scout Programs. The overall program is supported by parents, religious, and neighborhood organizations and promis
  3. The Natural State Council, Scouts of America is proud to offer programs at the Gus Blass Scout Reservation located in Damascus, Arkansas. The 3200 acre property is home to a residential long term campground, a state-of-the-art Scout Training Center and Dormitory Building, and several Short Term Camping Areas, nestled just south of the Ozark Mountain range. Our Camp property provides local scout units with summer camp opportunities, scout rank advancement sessions, short term-camporees, cub scout family weekends, wilderness first aid training and a chance to reconnect with the outdoors. Gus Blass Scout Reservation has a top-notch Shooting Sports area, a beautiful lake for Aquatics activities, a mid-sized rock wall, full service Dining Facility, a grassroots STEM lab, and hundreds of scout memories.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1965.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.