Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE EXECUTIVE BOARD OF THE MONTANA COUNCIL OF THE BOY SCOUTS OF AMERICA #315 HAS APPROVED THE CREATION AND ESTABLISHMENT OF THE BOY SCOUTS OF AMERICA - MONTANA COUNCIL TRUST FOR THE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE LOCAL COUNCIL CHARTER, FOR THE GENERAL PURPOSE STATED IN THE ACT OF CONGRESS APPROVED JUNE 15, 1916, CREATING THE BOY SCOUTS OF AMERICA.
- Income
- $1.4 million
- Spending
- $460,557
- Spent on programs
- 86%
- Reserves
- 3.1 months of spending
- Largest source of income
- investment income, 94%
- Employees
- 0
- Volunteers
- 35
- Highest pay
- $286,288, 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
Good: 85 out of 100.
Reserves
20 of 35Spendable reserves would cover 3.1 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 67% of income.
Income trend
15 of 15Income rose 114% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 0 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.
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
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)
- $397,726 spent. PROVIDED SUPPORT TO THE PROGRAMS OF THE MONTANA COUNCIL OF THE BOY SCOUTS OF AMERICA #315, WHO MISSION IS TO PROMOTE THE ABILITY OF BOY AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM ABOUT PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.
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.