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Boy Scouts of America

EIN 61-0444653 · Lexington, KY

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

LegitimacyPassesRegistration and standingFinancial healthWeak30 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE BOY SCOUTS IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. CORE TO THOSE IS THE PROMISE TO DO THEIR BEST, TO HELP OTHERS AND TO EXEMPLIFY VALUES INCLUDING BEING TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT.

Income
$826,496
Spending
$1.1 million
Spent on programs
86%
Reserves
-7.1 months of spending
Largest source of income
donations and private grants, 61%
Employees
7
Volunteers
1,300
Highest pay
$74,395, interm 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: 30 out of 100. Higher than 4% of charities in its peer group (youth development, $250k to $1m).

  • Reserves

    0 of 35

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

  • Debt

    10 of 20

    It owes 44% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 31% of income.

  • Income trend

    5 of 15

    Income fell 19% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 12 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: 100 out of 100. Higher than 95% of charities in its peer group (youth development, $250k to $1m).

  • Independent board

    25 of 25

    40 of 40 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

    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, 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. $924,047 spent. THE BLUE GRASS COUNCIL, BOY SCOUTS OF AMERICA, SERVES 55 COUNTIES IN CENTRAL, SOUTHERN, AND EASTERN KENTUCKY. ANNUALLY, MORE THAN 10,000 YOUTH WILL BE SERVED THROUGH THE EFFORTS OF THOUSANDS OF REGISTERED ADULT VOLUNTEER LEADERS AND SMALL STAFF. THE GOAL OF THE BOY SCOUTS IS TO TRAIN YOUTHS IN RESPONSIBLE CITIZENSHIP, CHARACTER DEVELOPMENT, AND SELF-RELIANCE THROUGH PARTICIPATION IN A WIDE RANGE OF OUTDOOR ACTIVITIES, EDUCATIONAL PROGRAMS, AND, AT OLDER AGE LEVELS, CAREER-ORIENTED PROGRAMS, ALL IN PARTNERSHIP WITH COMMUNITY ORGANIZATIONS.THE CUB SCOUT PROGRAM IS A HANDS-ON, LEARN-BY-DOING, FAMILY-FOCUSED PROGRAM. CUB SCOUTS IS STRUCTURED TO ACTIVELY INVOLVE PARENTS IN TEACHING THEIR SONS VALUES, SKILLS AND CITIZENSHIP. THE PROGRAM IS FOR YOUTHS FROM FIRST THROUGH FIFTH GRADE. IN FAMILY, SMALL AND LARGE GROUP ACTIVITIES, YOUTHS WORK AT LEARNING NEW SKILLS AND INFORMATION TO EARN BADGES, BELT LOOPS AND RANK ADVANCEMENTS. EACH BADGE HAS ELEMENTS OF TEACHING/LEARNING AND COMMUNITY SERVICES. THE BOY SCOUT PROGRAM IS DESIGNED TO BE AN EDUCATIONAL PROGRAM FOR YOUTH (11-18) WHICH BUILDS CHARACTER, CITIZENSHIP AND PREPARES YOUTHS FOR LIFE. YOUTH INVESTIGATE SELF-CHOSEN FIELDS OF INTEREST, INCLUDING VOCATIONAL AND CAREER OPPORTUNITIES, WITH QUALIFIED COUNSELORS IN THE SUBJECTS. THROUGH THE USE OF THE "PATROL METHOD," YOUTH LEARN LEADERSHIP AND DECISION-MAKING SKILLS. THE LESSONS FROM THE INDIVIDUAL, SMALL AND LARGE GROUP WORK, AND MERIT BADGE EFFORTS ARE TESTED AND PRACTICED THROUGH SCOUTING AND LIFE EXPERIENCES. PLANNING, GOAL SETTING, LEARNING, AND FOLLOW-THROUGH ARE CRITICAL ELEMENTS AS YOUTH EARN MERIT BADGES AND RANK ADVANCEMENTS. THE VENTURING PROGRAM IS AN EFFECTIVE COED YOUNG-ADULT (14-20) PROGRAM DESIGNED TO IMPROVE CHARACTER, CITIZENSHIP, AND FITNESS. VENTURERS EXERCISE LEADERSHIP, CITIZENSHIP, FITNESS, AND SOCIAL SKILLS THROUGH OUTDOOR HIGH-ADVENTURE ACTIVITIES AND COMMUNITY SERVICE ENDEAVORS. VENTURING PROVIDES A VARIETY OF CHALLENGING ACTIVITIES TO TEACH YOUNG PEOPLE THE REAL-WORLD MEANING OF VALUES, ETHICAL DECISION-MAKING, AND LIFE SKILLS.THE BLUE GRASS COUNCIL IS A 501C(3) NON-PROFIT ORGANIZATION FUNDED WITH SUPPORT FROM A VARIETY OF SOURCES. ANNUAL GIVING (FRIENDS OF SCOUTING) IS A CRITICAL SOURCE OF INCOME. GIFTS ARE RECEIVED FROM INDIVIDUALS, BUSINESSES, SOME CIVIC CLUBS, AND PARENTS. PRODUCT SALE (POPCORN AND CAMP CARDS) IS ALSO A VERY SIGNIFICANT FUNDING SOURCE. OTHER SIGNIFICANT SOURCES OF REVENUE INCLUDE CAMPING AND ACTIVITY FEES, SCOUT SHOP REVENUE, UNITED WAY SUPPORT, AND SPECIAL EVENTS INCLUDING BRAVE THE BLUE AND THE SPORTING CLAYS CLASSIC. THE COUNCIL ALSO RECEIVES SOME INCOME FROM FOUNDATIONS, LEGACIES, AND BEQUESTS, AND OUR SMALL ENDOWMENT. THE COUNCIL ESTIMATES IT COSTS $200 FOR EVERY SCOUT IT SERVES.

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.