Scouting America

Legal name: Boy Scouts of America

Nonprofit profile at a glance

EIN
221576300
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2013
Location
Irving, TX, USA
Phone
9725802000
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Human Services

Official website

Reported finances

Revenue
$330,264,592
Expenses
$277,770,270
Assets
$837,409,658
Liabilities
$592,622,061

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

71 people listed

Executive titles in this filing

  • Roger Mosby (President (thru 1/3/2024))
  • Roger Krone (President and Chief Executive Officer)

Highest reported compensation

  • Roger Mosby (President (thru 1/3/2024)): $678,877 total reported compensation
  • Roger Krone (President and Chief Executive Officer): $613,320 total reported compensation
  • Joseph Zirkman (Secretary and General Counsel): $514,479 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As stated in the Boy Scouts of America Charter - The exempt purpose of the Boy Scouts of America is to promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train (Continued on Schedule O)

What it reported doing in 2024

Program Development and Delivery - Development of the program for approximately 993 thousand registered youth and over 455 thousand adult leaders; providing camping and outdoor literature, materials, and techniques, as well as engineering service, to local councils; managing the volunteer training programs of the Boy Scouts of America and handling all national program support in the areas of health and safety, activities, program evaluation, and low-income program; developing uniforms and insignia and other program elements; operating the National Scouting Museum; operating four high-adventure bases and the national jamboree.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 79
  • Accountability: 91
  • Sustainability: 69
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.7%; rating input score 73
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: $124.52 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.9%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 3.01; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.71; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -1.7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 72.7% of revenue deployed · 79.7% of spending went to programs
  • Governance: 45 of 45 board members independent · 7 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $221.4M in reported program spending
  • Leadership: top reported pay $679K · 71 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $11.4M reported
  • Consistency: 44 of 46 current checks pass · 2 findings to review
  • Schedules: 12 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 28 filed money-flow records
  • Related organizations: 18 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.