Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LAKE ERIE COUNCIL, SCOUTING AMERICA PREPARES YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW.THE COUNCIL DELIVERS PROGRAMS THAT DEVELOP LEADERSHIP, ACHIEVEMENT,
- Income
- $5.4 million
- Spending
- $7.2 million
- Spent on programs
- 88%
- Reserves
- -2.2 months of spending
- Largest source of income
- donations and private grants, 63%
- Employees
- 118
- Volunteers
- 3,107
- Highest pay
- $218,206, ceo/secretary
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
Weak: 40 out of 100. Higher than 8% of charities in its peer group (youth development, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 36% of what it owns.
Living within its means
0 of 15Spending exceeded income by 35% of income.
Income trend
15 of 15Income rose 13% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 14 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
Good: 75 out of 100. Higher than 27% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 2539 of 41 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports 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 (1)
- $6.4 million spent. THE LAKE ERIE COUNCIL, SCOUTING AMERICA DELIVERS PROGRAMS THAT PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. MORE THAN 5,700 YOUTH ACROSS NORTHERN OHIO PARTICIPATE ANNUALLY IN PROGRAMS THAT DEVELOP LEADERSHIP, CHARACTER, SERVICE, AND OUTDOOR SKILLS. THROUGH CUB SCOUTING, SCOUTS BSA, VENTURING, EXPLORING, AND LEARNING FOR LIFE, THE COUNCIL HELPS YOUTH GAIN CONFIDENCE, RESPONSIBILITY, AND RESPECT FOR OTHERS WHILE STRENGTHENING FAMILIES AND COMMUNITIES THROUGH HANDS-ON LEARNING, ADVENTURE, AND SERVICE. THE LAKE ERIE COUNCIL, SCOUTING AMERICA SERVES YOUTH THROUGHOUT NORTHERN OHIO BY DELIVERING PROGRAMS THAT BUILD CHARACTER, CITIZENSHIP, LEADERSHIP, AND LIFE SKILLS. SCOUTING COMBINES OUTDOOR ADVENTURE, COMMUNITY SERVICE, AND HANDS-ON LEARNING TO PREPARE YOUNG PEOPLE FOR LIFELONG SUCCESS. THROUGH ITS FIVE CORE PROGRAMS - CUB SCOUTING (GRADES 1-5), SCOUTS BSA (AGES 11-17), VENTURING (AGES 14-20), EXPLORING (CAREER READINESS), AND LEARNING FOR LIFE (CLASSROOM-BASED CHARACTER EDUCATION) - THE COUNCIL PROVIDES DIVERSE EXPERIENCES THAT MEET SIX ESSENTIAL YOUTH DEVELOPMENT NEEDS: MENTORING, LIFELONG LEARNING, FAITH TRADITIONS, SERVING OTHERS, HEALTHY LIVING, AND BUILDING CHARACTER. THE COUNCIL'S MOST VISIBLE PROGRAM DELIVERY METHODS INCLUDE DAY AND RESIDENT CAMPS, FAMILY CAMPING, SUMMER CAMP, HIGH-ADVENTURE EXPERIENCES, AND SERVICE PROJECTS THAT STRENGTHEN LOCAL COMMUNITIES. SCOUTING'S ADVANCEMENT SYSTEM ENCOURAGES YOUTH TO SET GOALS, ACHIEVE RECOGNITION, AND DEVELOP CONFIDENCE THROUGH SKILLS MASTERY, LEADERSHIP ROLES, AND COMMUNITY ENGAGEMENT. GUIDED BY THE SCOUT OATH AND LAW, THE LAKE ERIE COUNCIL AND ITS VOLUNTEERS EMPOWER YOUNG PEOPLE TO LEAD WITH INTEGRITY, SERVE OTHERS, AND BUILD A MORE RESPONSIBLE AND PRODUCTIVE SOCIETY.
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
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1964.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.