Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE SCOUTING AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE SCOUTING AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, 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 SCOUTING AMERICA.
- Income
- $1.2 million
- Spending
- $1.2 million
- Spent on programs
- 83%
- Reserves
- 5 months of spending
- Largest source of income
- donations and private grants, 82%
- Employees
- 37
- Highest pay
- $163,120, scout execut
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 80 out of 100. Higher than 60% of charities in its peer group (youth development, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 5.0 months of spending.
Debt
20 of 20It owes 9% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1583% of spending went to programs and raising each dollar of donations cost 16 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 64% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 2535 of 35 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
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, 2025, 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)
- $954,618 spent. CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20.
Source: Form 990 for the year ending December 31, 2025, 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 November 6, 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 2025.
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 November 4, 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.