Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE CORPORATION SHAL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER TIME TO TIME GRANTED TO IT 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 SCOUTIN 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 THE COMMON USE BY THE BOY SCOUTS OF AMERICA.
- Income
- $8.1 million
- Spending
- $5.7 million
- Spent on programs
- 93%
- Reserves
- 12.9 months of spending
- Largest source of income
- donations and private grants, 80%
- Employees
- 124
- Volunteers
- 1,601
- 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
Strong: 100 out of 100.
Reserves
35 of 35Spendable reserves would cover 12.9 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
15 of 15Income exceeded spending by 30% of income.
Income trend
15 of 15Income rose 99% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 3 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)
- $5.3 million spent. YOUTH ACTIVITIES AND CAMPING FOR AN ESTIMATED 8,000 YOUTH IN THE STATE OF MONTANA. UNDER THE GUIDANCE OF TRAINED ADULT VOLUNTEERS, THE BOYS, YOUNG MEN, AND YOUNG WOMEN DEVELOP LIFE SKILLS THEY NEED TO BECOME FUTURE LEADERS AND BETTER CITIZENS IN THEIR COMMUNITIES THROUGH ITS CUB SCOUTS, VARSITY SCOUNTS, VENTURING, EXPLORING, AND LEARNING FOR LIFE.
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 October 1972.
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.