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Boy Scouts of America

EIN 54-0506448 · Staunton, VA

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

LegitimacyPassesRegistration and standingFinancial healthWeak31 out of 100GovernanceGood83 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 82 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

SEE SCHEDULE O

Income
$932,402
Spending
$887,786
Spent on programs
67%
Reserves
-0.2 months of spending
Largest source of income
fees for its services, 55%
Employees
45
Volunteers
897
Highest pay
$109,296, 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

Weak: 31 out of 100.

  • Reserves

    0 of 35

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

  • Debt

    16 of 20

    It owes 16% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Income trend

    0 of 15

    Income fell 29% on the year before.

  • Spending floor

    0 of 15

    67% of spending went to programs and raising each dollar of donations cost 82 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: 83 out of 100.

  • Independent board

    25 of 25

    44 of 44 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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. $591,206 spent. THE VIRGINIA HEADWATERS COUNCIL SERVED 1,749 YOUTH IN CENTRAL AND WESTERN VIRGINIA THROUGH 68 LOCAL ORGANIZATIONS THAT CHARTER 88 CUB SCOUT PACKS, SCOUTS, BSA TROOPS AND VENTURE CREWS. DEVELOPING LIFELONG POSITIVE VALUES OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS ARE AT THE CORE OF THE PROGRAM. DUTY TO GOD, COUNTRY AND OTHER PEOPLES BEFORE SELF ARE KEY ISSUES STRESSED IN PERSONAL AND LEADERSHIP SKILL DEVELOPMENT. 919 TRAINED ADULT VOLUNTEER LEADERS ARE SUPPORTED BY A 3-PERSON STAFF WHO PROVIDE EXTENSIVE PROGRAM AND FIELD SERVICES. CAMP SHENANDOAH IS A MAJOR PROGRAM ASSET CONSISTING OF 454 ACRES LOCATED IN AUGUSTA COUNTY. CAMPING AND TEACHING OF OUTDOOR SKILLS ARE MAJOR METHODS OF THE SCOUTING PROGRAM. THROUGH ADVANCEMENT PROGRAMS SCOUTS' SELF ESTEEM IS REINFORCED AND DEVELOPED IN A POSITIVE FASHION. THE ADVANCEMENT PROGRAM IS A GREAT STRENGTH OF OUR COUNCIL PROGRAM AS EVIDENCED BY THE LONG HISTORY OF HAVING 8% OF OUR SCOUTS BECOMING EAGLE SCOUTS, WHICH IS TWICE THE NATIONAL EXPERIENCE.

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.