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Passes our checks

Boy Scouts of America

EIN 35-0867966 · South Bend, IN

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

LegitimacyPassesRegistration and standingFinancial healthFair66 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE CORPORATION SHALL PROMOTE WITHIN THE TERRITORY COVERED BY THE CHARTER AND FROM TIME TO TIME GRANTED IT BY SCOUTING AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING AMERICA.

Income
$2.4 million
Spending
$2.2 million
Spent on programs
90%
Reserves
4.6 months of spending
Largest source of income
donations and private grants, 63%
Employees
63
Volunteers
849
Highest pay
$54,999, director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 66 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 4.6 months of spending.

  • Debt

    16 of 20

    It owes 16% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 6% of income.

  • Income trend

    0 of 15

    Income fell 26% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100.

  • Independent board

    25 of 25

    52 of 52 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

    0 of 10

    Did not give 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, 2025, 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. $244,343 spent. CAMPING PROGRAMS: LASALLE COUNCIL MAINTAINS 2 CAMP PROPERTIES OFFERING A WIDE VARIETY OF CAMPING EXPERIENCES FOR ALL YOUTH SERVED. EACH CAMPING PROGRAM IS DESIGNED TO PROVIDE AGE-APPROPRIATE OPPORTUNITIES FOR NUMEROUS OUTDOOR ACTIVITIES WHILE FOCUSING ON THE LIFE SKILLS AND VALUES THAT DEFINE THE BOY SCOUTS OF AMERICA PROGRAM. CAMPING PROGRAMS INCLUDE DAY CAMPS, 3-4 DAY RESIDENT CAMPS, WEEKEND CAMPS AND WEEK LONG SUMMER CAMPS. MANY UNITS TAKE ADVANTAGE OF THE CAMPS OUTSIDE OF THE REGULAR CAMPING PROGRAM PROVIDED AS WELL. IN ADDITION TO DIRECTING, STAFFING, PLANNING AND IMPLEMENTING EACH CAMPING PROGRAM, LASALLE COUNCIL IS RESPONSIBLE FOR MAINTAINING THE HEALTH AND SAFETY OF THE CAMP PROPERTIES THEMSELVES.
  2. $64,888 spent. ACTIVITIES & TRAINING: LASALLE COUNCIL IS COMPRISED OF 4 DISTRICTS COVERING 8 COUNTIES. OVER 2,400 YOUTH PARTICIPATED IN SCOUTING PROGRAMS COUNCIL WIDE. THROUGHOUT THE YEAR, EACH DISTRICT PLANS AND PROVIDES VARIOUS AGE-APPROPRIATE ACTIVITIES FOR THE YOUTH AND FAMILIES. THESE ACTIVITIES BRING SCOUTERS TOGETHER TO REINFORCE THE PROGRAM LESSONS PRESENTED AT THE UNIT LEVEL. EXAMPLES INCLUDE PINEWOOD DERBIES, BOWL-O-RAMAS, RECOGNITION DINNERS, AND PARENT/SCOUT DAYS. COUNCIL-WIDE ACTIVITIES ARE ALSO HELD FOR ALL 4 DISTRICTS, FOCUSING ON RECOGNITION AND COMMUNITY SERVICE PROJECTS. LASALLE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE, AND OTHER SUPPORT TO THE OVER 1,200 VOLUNTEERS AND YOUTH LEADERS WHO DELIVER THE SCOUTING PROGRAMS TO YOUTH.
  3. $1.7 million spent. SALE OF FIXED ASSETS AND INVENTORY, PARKING LOT SPACE, FIREWOOD AND OTHER MISCELLANEOUS ITEMS.

Source: Form 990 for the year ending December 31, 2025, 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 November 6, 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 2025.

    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 November 4, 2026.

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