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Boy Scouts of America

EIN 46-0224539 · Rapid City, SD

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

LegitimacyPassesRegistration and standingFinancial healthWeak30 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE COUNCIL PROMOTES, 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 THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND GIRLS, ALONG WITH 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.

Income
$725,879
Spending
$1.1 million
Spent on programs
81%
Reserves
-3.5 months of spending
Largest source of income
fees for its services, 57%
Employees
43
Volunteers
330
Highest pay
$124,174, 2024 scout e

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: 30 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    10 of 20

    It owes 48% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 46% of income.

  • Income trend

    5 of 15

    Income fell 15% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 18 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: 91 out of 100.

  • Independent board

    25 of 25

    17 of 17 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

    6 of 15

    Its accounts were not audited or reviewed 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 (1)
  1. $857,935 spent. THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2024, 583 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS. THE COUNCIL ORGANIZES AND SUPPORTS THE SCOUTING PROGRAM IN 12 COUNTIES IN WESTERN SOUTH DAKOTA AND 2 COUNTIES IN EASTERN WYOMING, WHICH ENCOMPASSES A 30,000 SQUARE MILE GEOGRAPHICAL AREA AND IS ONE OF THE LARGEST YOUTH SERVING ORGANIZATIONS IN THE COMMUNITY. AT DECEMBER 31, 2024, 583 YOUTH WERE REGISTERED IN SCOUTING PROGRAMS. CUB SCOUTING IS THE LARGEST OF THE SCOUTING PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN TO FIFTH-GRADE OR 5 TO 11 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO GRADE-BASED LEVELS OF LION CUBS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP SCOUTING PROGRAM FOR BOYS AND GIRLS AGES 11 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER DEVELOPMENT, LEADERSHIP DEVELOPMENT, CITIZENSHIP TRAINING AND PERSONAL FITNESS TRAINING. IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE SCOUTS BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, AND DEDICATED TO THE IDEALS OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE PROGAM'S FOCUS IS ON HIGH ADVENTURE ACTIVITIES LED BY YOUTH. EXPLORING IS A PROGRAM FOR YOUNG MEN AND WOMEN 6TH GRADE - 20 YEARS OLD, AND HAS THE SAME PURPOSE AS VENTURING. THE EXPLORER PROGRAM FOCUSES ON MENTORING TODAY'S YOUTH IN CAREER AND LIFE ENHANCING OPPORTUNTITIES. THE COUNCIL ALSO PROVIDES TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO THE ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS.

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.