Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROMOTE THE ABILITY OF BOYS AND YOUNG MEN TO DO THINGS FOR THEMSELVES AND OTHERS IN WESTERN NC AND PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING THEM THE VALUES OF THE SCOUT OATH AND LAW.
- Income
- $3.7 million
- Spending
- $3.1 million
- Spent on programs
- 94%
- Reserves
- 11.6 months of spending
- Largest source of income
- fees for its services, 57%
- Employees
- 122
- Volunteers
- 727
- Highest pay
- $264,880, scout execut
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
Strong: 93 out of 100. Higher than 80% of charities in its peer group (youth development, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 11.6 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
15 of 15Income exceeded spending by 16% of income.
Income trend
15 of 15Income rose 19% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 17 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: 85 out of 100. Higher than 38% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 2555 of 55 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
10 of 10Gave 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)
- $3.0 million spent. BOY SCOUT PROGRAMS TARGET BOYS AGES 6-10 FOR CUB SCOUT PACKS, BOYS AGES 11 -17 FOR BOY SCOUT TROOPS, BOYS AND GIRLS AGES 14-20 FOR VENTURING AND EXPLORING PROGRAMS, AND BOYS AND GIRLS IN KINDERGARTEN - 12TH GRADE FOR LEARNING FOR LIFE PROGRAMS. THOUSANDS OF ADULT VOLUNTEERS IN 14 WESTERN NC COUNTIES, GUIDED BY PROFESSIONAL STAFF MEMBERS FROM THE DANIEL BOONE COUNCIL, WORK CLOSELY WITH THE YOUNG PEOPLE IN THEIR PROGRAMS TO PROVIDE THEM WITH FUN AND EDUCATIONAL ACTIVITIES WHILE ALSO SERVING AS MENTORS AND POSITIVE ROLE MODELS IN THE PROCESS. BY INSTILLING VALUES AND CHARACTER DEVELOPMENT IN THE YOUTH OF WESTERN NC, THE FUTURE LEADERSHIP OF THESE COUNTIES AND THEIR ORGANIZATIONS WILL BE BETTER PREPARED TO ASSUME THAT RESPONSIBILITY. IN ADDITION, SCOUTING'S FOCUS ON DEVELOPING A KEEN AWARENESS OF PERSONAL AND CIVIC RESPONSIBILITY THROUGH COMMUNITY SERVICE PROJECTS AND LEADERSHIP TRAINING PROVIDES A TREMENDOUS VOLUME OF COMMUNITY SERVICE HOURS CONDUCTED BY YOUTH IN SCOUTING PROGRAMS. ESTABLISHED WEEKLY PROGRAM MEETINGS, ACTIVITIES AND SERVICE PROJECTS TAKE PLACE AT AREA CHURCHES, SCHOOLS AND COMMUNITY CENTERS ON A REGULAR BASIS AND ALL SCOUT LEADERS COMPLETE COMPREHENSIVE TRAINING COURSES HELD BY THE COUNCIL. BOY SCOUT PROGRAMS TARGET BOYS AGES 6-10 FOR CUB SCOUT PACKS, BOYS AGES 11 -17 FOR BOY SCOUT TROOPS, BOYS AND GIRLS AGES 14-20 FOR VENTURING AND EXPLORING PROGRAMS, AND BOYS AND GIRLS IN KINDERGARTEN - 12TH GRADE FOR LEARNING FOR LIFE PROGRAMS. THOUSANDS OF ADULT VOLUNTEERS IN 14 WESTERN NC COUNTIES, GUIDED BY PROFESSIONAL STAFF MEMBERS FROM THE DANIEL BOONE COUNCIL, WORK CLOSELY WITH THE YOUNG PEOPLE IN THEIR PROGRAMS TO PROVIDE THEM WITH FUN AND EDUCATIONAL ACTIVITIES WHILE ALSO SERVING AS MENTORS AND POSITIVE ROLE MODELS IN THE PROCESS. BY INSTILLING VALUES AND CHARACTER DEVELOPMENT IN THE YOUTH OF WESTERN NC, THE FUTURE LEADERSHIP OF THESE COUNTIES AND THEIR ORGANIZATIONS WILL BE BETTER PREPARED TO ASSUME THAT RESPONSIBILITY. IN ADDITION, SCOUTING'S FOCUS ON DEVELOPING A KEEN AWARENESS OF PERSONAL AND CIVIC RESPONSIBILITY THROUGH COMMUNITY SERVICE PROJECTS AND LEADERSHIP TRAINING PROVIDES A TREMENDOUS VOLUME OF COMMUNITY SERVICE HOURS CONDUCTED BY YOUTH IN SCOUTING PROGRAMS. ESTABLISHED WEEKLY PROGRAM MEETINGS, ACTIVITIES AND SERVICE PROJECTS TAKE PLACE AT AREA CHURCHES, SCHOOLS AND COMMUNITY CENTERS ON A REGULAR BASIS AND ALL SCOUT LEADERS COMPLETE COMPREHENSIVE TRAINING COURSES HELD BY THE COUNCIL.
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 November 1965.
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.