Boy Scouts of America
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Mission of the Boy Scouts of America is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Law. The vision of the Boy Scouts of America is to prepare every eligible youth in America to become a responsible, participating citizen and leader who is guided by the Scout Oath and Law.
- Income
- $365,417
- Spending
- $550,780
- Spent on programs
- 88%
- Reserves
- 27.4 months of spending
- Largest source of income
- donations and private grants, 38%
- Employees
- 4
- Volunteers
- 1,100
- Highest pay
- $136,450, 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: 66 out of 100.
Reserves
35 of 35Spendable reserves would cover 27.4 months of spending.
Debt
16 of 20It owes 17% of what it owns.
Living within its means
0 of 15Spending exceeded income by 51% of income.
Income trend
0 of 15Income fell 63% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 26 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: 100 out of 100.
Independent board
25 of 2521 of 24 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, 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 (3)
- $484,687 spent. Traditional Scouting - In the BSA, Scouting is one movement with three main programs. Cub Scouting is the largest program, for boys and girls kindergarten to fifth grade or 5 to 11 years of age, with activities involving youth and families in home-centered activities as well as den and pack field trips, hikes, camping, and service projects. Scouts BSA is the flagship program for boys and girls ages 10 to 17, utilizing youth peer leadership in planning outdoor adventures and service projects, as well as merit badge programs for citizenship training, career exploration, and life skills development. Venturing and Sea Scouting is for young men and women ages 14 to 20, where teens lead the units in a variety of specialized adventure programs. The Order of the Arrow is the Scouting Honor Society, in which older Scouts and Venturers lead various service programs aimed at helping sustain Scouting and assist the community-at-large.
- Learning for Life/Exploring programs - Learning for Life programs help schools and workplace organizations work with youth and teens in life skills, character development, and career education, and help youth formulate positive personal values and make ethical decisions. Exploring is the workplace program which helps teens grown by introducing them to career exploration, peer leadership, and community service through one or more Explorer posts specializing in law enforcement, fire and emergency service, health careers, aviation, and other career-based specialties.
- Training programs - Provide training, administrative and other support to adult volunteers who deliver scouting programs to youth.
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 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 2024.
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.