Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED 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 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
- $4.1 million
- Spending
- $4.2 million
- Spent on programs
- 75%
- Reserves
- -0.5 months of spending
- Largest source of income
- donations and private grants, 62%
- Employees
- 116
- Volunteers
- 1,072
- Highest pay
- $247,877, 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
Fair: 58 out of 100. Higher than 24% of charities in its peer group (youth development, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1574% of spending went to programs and raising each dollar of donations cost 31 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: 90 out of 100. Higher than 49% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 2585 of 85 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
0 of 10Did not give 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
15 of 15Its accounts were audited 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 (6)
- $2.1 million spent. ACTIVITIES AND CAMPING - ACTIVITIES AND CAMPING PROGRAMS ARE PROVIDED BY THE COUNCIL FOR THE BENEFIT OF MEMBERS AND UNITS, AND INCLUDE THE PROVISION AND UPKEEP OF MAJOR CAMPING PROPERTIES. THE COUNCIL REGULARLY PROVIDES FOR ALL TYPES OF ACTIVITIES, INCLUDING LONG-TERM (WEEKLONG) CAMPING, WEEKEND CAMP ACTIVITIES, DAY AND TWILIGHT CAMP, FAMILY CAMP AND MULTI-DAY RESIDENT CAMP. ACTIVITIES THAT FOCUS ON HUMAN SERVICE NEEDS ARE OFFERED, INCLUDING: HUNGER, ILLITERACY, DRUG ABUSE, CHILD ABUSE TRAINING, AND CRIME PREVENTION.
- $521,452 spent. SCOUTS BSA - OVER 1,500 BOYS AND GIRLS ARE SERVED IN THE SCOUTS BSA PROGRAM. FROM THE ENTRY LEVEL SCOUT THROUGH AGE 18, SCOUTS BSA IS THE MOST RECOGNIZED FACET OF BOY SCOUTS OF AMERICA. FROM ADVANCEMENTS TO CAMP-OUTS TO EAGLE SCOUTS TO SERVICE PROJECTS, THIS PROGRAM IS ALL ABOUT CHARACTER, VALUES, EDUCATION, CITIZENSHIP, AND FITNESS AT ALL LEVELS.
- $521,452 spent. CUB SCOUTING - THE COUNCIL SERVES OVER 3,500 BOYS AND GIRLS IN THE CORE PROGRAM OF CUB SCOUTING. THIS INCLUDES LIONS (KINDERGARTEN), TIGERS (1ST GRADE), WOLF AND BEAR CUB SCOUTS (2ND AND 3RD GRADE) AND WEBELOS (4TH AND 5TH GRADE). CUB SCOUTING IS THE FOUNDATION FOR THE CHARACTER AND VALUES OF PROGRAMS OF SCOUTING. METHODS OF THE PROGRAM INCLUDE: THE UNIFORM, ADVANCEMENT, ADULT LEADERSHIP (TRAINING), YOUTH LEADERSHIP, THE DEN METHOD, AND SERVICE TO OTHERS.
- SCOUTREACH - SCOUTREACH IS A PROGRAM DELIVERY METHOD THAT REACHES INTO HARD-TO-SERVE AREAS OF OUR COMMUNITY. CUB SCOUTING AND BOY SCOUTING ARE OFFERED AND THEY ARE NO DIFFERENT FROM THE DESCRIPTIONS ABOVE; HOWEVER THEIR DELIVERY MECHANISMS AND THE TARGET MARKET ARE SUBSTANTIALLY DIFFERENT. SCOUTREACH PROGRAM SERVES URBAN POCKETS AND SIMILAR AREAS IN RURAL COMMUNITIES WHERE THERE MAY BE SIGNIFICANT INVOLVEMENT BY THE GOVERNMENT (E.G. HOUSING PROJECTS) IN THE WELFARE OF THE NEIGHBORHOOD AND COMMUNITY. IN THESE AREAS, YOUTH MEMBERS USUALLY NEED ESPECIALLY STRONG LEADERSHIP (PAID STAFF) AND SIGNIFICANT ADDITIONAL FINANCIAL RESOURCES AND MATERIAL SUPPORT IN ORDER TO BE SUCCESSFUL.
- VENTURING - SERVES YOUNG ADULT BOYS AND GIRLS AGES 14-20. VENTURING PROVIDES EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. VENTURING PROVIDES THE SKILLS NEEDED BY YOUNG ADULTS TO MAKE ETHICAL CHOICES, EXPERIENCE A FUN PROGRAM FULL OF ADVENTURE AND CHALLENGES AND AQUIRE LEADERSHIP EXPERIENCE; TO ADVANCE THEIR KNOWLEDGE IN MANY DIVERSE AREAS SUCH AS HIGH ADVENTURE, SPORTS, ARTS, HOBBIES, AND RELIGIOUS LIFE.
- LEARNING FOR LIFE - THIS AGE- AND GRADE-BASED PROGRAM UTILIZES MORE THAN 50 AWARD-WINNING LESSONS, WHICH ARE CHOSEN AND DELIVERED BY TEACHERS. THE PROGRAM IS EASY TO USE AND IT SUPPORTS COMMUNITY EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY NAVIGATE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE STUDENTS' SELF CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE TEACHING MODULES CONTAIN CHARACTER AND VALUE LESSONS THAT MEET THE CRITERIA IMPOSED BY THE TENNESSEE CHARACTER EDUCATION MANDATE-T.C.A. 49-6-1007(A).
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 September 7, 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 September 30, 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 September 7, 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 September 7, 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 September 7, 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 7, 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.