Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE COUNCIL PROMOTES 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 BSA.
- Income
- $2.7 million
- Spending
- $2.7 million
- Spent on programs
- 93%
- Reserves
- -6.2 months of spending
- Largest source of income
- fees for its services, 74%
- Employees
- 107
- Volunteers
- 1,162
- Highest pay
- $206,271, 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: 57 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 11% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 24 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: 92 out of 100. Higher than 54% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 2524 of 24 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no 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, 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 (2)
- $1.1 million spent. CUB SCOUTS - MOTTO: DO YOUR BESTIN CUB SCOUTING, BOYS AND GIRLS START WITH THEIR BEST RIGHT NOW SELVES AND GROW INTO THEIR VERY BEST FUTURE SELVES. IT'S FUN, HANDS-ON LEARNING AND ACHIEVEMENT THAT PUTS KIDS IN THE MIDDLE OF THE ACTION AND PREPARES THEM FOR TODAY AND LIFE. EVERY CUB SCOUT IS A MEMBER OF A CUB SCOUT PACK; PACKS ARE DIVIDED INTO DENS. EACH DEN HAS ABOUT SIX TO EIGHT BOYS OR GIRLS. ALL OF THE CUB SCOUTS IN A DEN ARE ABOUT THE SAME AGE AND LIVE IN THE SAME NEIGHBORHOOD. CUB SCOUTS EARN BADGES AND AWARDS, AS INDIVIDUALS AND AS MEMBERS OF THEIR PACK. BY EARNING AWARDS, CUB SCOUTS LEARN NEW SKILLS. CUB SCOUTING IS FUN WITH A PURPOSE. THE AIM OF CUB SCOUTING IS TO HELP ITS MEMBERS GROW INTO GOOD CITIZENS WHO ARE STRONG IN CHARACTER AND PERSONALLY FIT.2024 TOTAL CUB SCOUTS (UNAUDITED): 1,163 CUB SCOUTS, 48 CUB SCOUT PACKS, 422 CUB SCOUT LEADERSSCOUTS BSA - MOTTO: BE PREPARED SLOGAN: DO A GOOD TURN DAILYSCOUTS BSA IS A YEAR-ROUND PROGRAM FOR YOUTH 11-17 YEARS OLD THAT PROVIDES FUN, ADVENTURE, LEARNING, CHALLENGE, AND RESPONSIBILITY TO HELP THEM BECOME THE BEST VERSION OF THEMSELVES. IN SCOUTS BSA, YOUNG MEN AND WOMEN GO PLACES, TEST THEMSELVES, AND HAVE ONE-OF-A-KIND ADVENTURES THAT CAN'T BE FOUND ANYWHERE ELSE. SCOUTS PLAN AND CARRY OUT ACTIVITIES WITH THOUGHTFUL GUIDANCE FROM THEIR SCOUTMASTER AND OTHER ADULT LEADERS. GOOD YOUTH LEADERSHIP, COMMUNICATION, AND TEAMWORK ENABLE THEM TO ACHIEVE GOALS THEY HAVE SET FOR THEMSELVES, THEIR PATROL OR SQUAD, AND THEIR TROOP OR TEAM. LEARNING BY DOING IS A HALLMARK OF OUTDOOR EDUCATION. UNIT MEETINGS OFFER INFORMATION AND KNOWLEDGE USED ON OUTDOOR ADVENTURES EACH MONTH THROUGHOUT THE YEAR. A LEADER MAY DESCRIBE AND DEMONSTRATE A SCOUTING SKILL AT A MEETING, BUT THE WAY SCOUTS TRULY LEARN OUTDOOR SKILLS IS TO DO IT THEMSELVES ON A TROOP OUTING. SCOUTING USES THE PATROL METHOD TO TEACH SKILLS AND VALUES. SCOUTS ELECT THEIR OWN PATROL LEADER AND THEY LEARN QUICKLY THAT BY WORKING TOGETHER AND SHARING DUTIES, THE PATROL CAN ACCOMPLISH FAR MORE THAN ANY OF ITS MEMBERS COULD DO ALONE. THE PATROL SUCCEEDS WHEN EVERY MEMBER OF THE PATROL SUCCEEDS, AND SCOUTS LEARN THAT GOOD TEAMWORK IS THE KEY TO SUCCESS. SERVICE TO OTHERS AND GOOD CITIZENSHIP IS LEARNED THROUGH SUCH OUTDOOR ACTIVITIES AS CONSERVATION PROJECTS, COLLECTING FOOD, BUILDING TRAILS AND SHELTERS, AND CONDUCTING COMMUNITY SERVICE PROJECTS THAT PROMOTE HEALTHY LIVING. THROUGH HELPING OTHER PEOPLE, SCOUTS LEARN TO APPRECIATE HOW THEY CAN SHARE THEMSELVES AND THEIR BLESSINGS WITH THOSE IN NEED. BY GIVING SERVICE TO BENEFIT OTHERS, SCOUTS GAIN A SENSE OF PERSONAL SATISFACTION.2024 SCOUTS BSA (UNAUDITED): 1,093 SCOUTS BSA MEMBERS, 67 SCOUTS BSA TROOPS, 652 SCOUTS BSA LEADERSVENTURINGRECOGNITION - RECOGNITION COMES THROUGH THE VENTURING ADVANCEMENT PROGRAM AND THROUGH THE ACKNOWLEDGEMENT OF A YOUTH'S COMPETENCE AND ABILITY BY PEERS AND ADULTS. THE IDEALS - VENTURERS ARE EXPECTED TO KNOW AND LIVE BY THE VENTURING OATH AND CODE. THEY PROMISE TO BE FAITHFUL IN RELIGIOUS DUTIES, TREASURE THEIR AMERICAN HERITAGE, HELP OTHERS, AND SEEK TRUTH AND FAIRNESS.HIGH ADVENTURE - VENTURING'S EMPHASIS ON HIGH ADVENTURE HELPS PROVIDE TEAMBUILDING OPPORTUNITIES, NEW MEANINGFUL EXPERIENCES, PRACTICAL LEADERSHIP APPLICATION, AND LIFELONG MEMORIES TO YOUNG ADULTS.TEACHING OTHERS - ALL OF THE VENTURING AWARDS REQUIRE VENTURERS TO TEACH WHAT THEY HAVE LEARNED TO OTHERS. WHEN THEY TEACH OTHERS OFTEN, VENTURERS ARE BETTER ABLE TO RETAIN THE SKILL OR KNOWLEDGE TAUGHT, THEY GAIN CONFIDENCE IN THEIR ABILITY TO SPEAK AND RELATE TO OTHERS, AND THEY ACQUIRE SKILLS THAT CAN BENEFIT THEM FOR THE REST OF THEIR LIVES AS A HOBBY OR OCCUPATION. VENTURING CREWS CAN SPECIALIZE IN A VARIETY OF AVOCATION OR HOBBY INTERESTS.2024 PARTICIPATION (UNAUDITED): 84 VENTURERS, 10 VENTURING CREWS 43 VENTURING LEADERSEXPLORING - EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE FOURTEEN (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH TWENTY YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE.2024 PARTICIPATION (UNAUDITED): 14 EXPLORERS, 1 EXPLORER POST, 5 EXPLORING LEADERSSCOUTREACH - SCOUTREACH IS A PROGRAM THAT DELIVERS THE TRADITIONAL CUB SCOUT, BOY SCOUT, AND VENTURING PROGRAMS TO THE MOST AT-RISK NEIGHBORHOODS OF THE PIKES PEAK REGION. THE COUNCIL PROVIDES LEADERS AND UNDERWRITES THE COSTS OF REGISTRATION, HANDBOOKS, UNIFORMS, PROGRAM SUPPLIES, AND CAMPING PROGRAMS, SO THAT THE BENEFITS OF SCOUTING REACH THE YOUTH THAT NEED THEM MOST.
- $1.4 million spent. OUTDOOR ACTIVITIES - CUB SCOUTING DAY CAMPS: ONE-TO-THREE DAY PROGRAM WITH DAYLIGHT AND EARLY EVENING ACTIVITIES, WITH NO OVERNIGHT ACTIVITIES. RESIDENT CAMPS: AT LEAST TWO NIGHTS OF CAMPING WITH A DEVELOPED THEME OF ADVENTURE AND EXCITEMENT HELD AT A COUNCIL FACILITY UNDER THE DIRECTION OF TRAINED LEADERSHIP. COUNCIL-ORGANIZED FAMILY CAMPS: OVERNIGHT CAMPING INVOLVING MORE THAN ONE PACK AND HELD AT A COUNCIL APPROVED FACILITY WITH THE COUNCIL OR DISTRICT PROVIDING STAFFING, FOOD SERVICE, HOUSING, AND PROGRAM. PACK CAMPING: OVERNIGHT CAMPING INVOLVING MORE THAN ONE FAMILY FROM A SINGLE PACK, FOCUSED ON AGE-APPROPRIATE CUB SCOUT ACTIVITIES, CONDUCTED AT COUNCIL-APPROVED LOCATIONS, AND UNDER THE DIRECTION OF BASIC ADULT SCOUTS. BSA AND VENTURING: CAMP ALEXANDER IS NEARLY 350 ACRES IN THE VICINITY OF ELEVEN-MILE CANYON AND OFFERS YEAR-ROUND OUTDOOR EXPERIENCES FOR A WIDE RANGE OF SCOUTING GROUPS. NEARLY 7,000 PEOPLE VISIT AND PARTICIPATE IN PROGRAMS AT CAMP ALEXANDER ON A YEARLY BASIS. SCOUTS CAN PARTICIPATE IN A WIDE RANGE OF OUTDOOR EXPERIENCES INCLUDING SWIMMING IN THE POOL, BOATING IN THE LAKE, SHOOTING SPORTS, MOUNTAIN BIKING, HIKING, OUTDOOR SKILLS, NATURE STUDY, BEGINNING CAMPING SKILLS, AND ROCK CLIMBING. CAMPOREES: CAMPING WITH OTHER TROOPS, INVOLVING COMPETITION USING SCOUTING SKILLS AND KNOWLEDGE. SUMMER CAMPS - WEEKLONG CAMPS WITH TROOPS LEARNING OUTDOOR SKILLS. SCOUTING SHOWS - GALA EVENTS DEMONSTRATING TO THE PUBLIC HOW SCOUTING SERVES YOUTH IN THE COMMUNITY.
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 2025.
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.