Boy Scouts of America

Nonprofit profile at a glance

EIN
910569878
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Seattle, WA, USA
Phone
2067255200
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$6,517,378
Expenses
$7,911,892
Assets
$36,602,913
Liabilities
$794,113

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

Leadership & pay

55 people listed

Executive titles in this filing

  • MANUEL RAMOS (SCOUT EXECUTIVE/CEO/SECRETARY)
  • MICHAEL SCOVILLE (COUNCIL PRESIDENT)
  • MICHAEL GIBBS (IMMEDIATE PAST COUNCIL PRESIDENT)
  • JOHN BURPEE (VICE PRESIDENT)
  • JOSEPH GEHRKE (VICE PRESIDENT)
  • PATRICK GREEN (VICE PRESIDENT)

Highest reported compensation

  • MANUEL RAMOS (SCOUT EXECUTIVE/CEO/SECRETARY): $283,282 total reported compensation
  • CHRISTOPHER OTTO (DIRECTOR OF FIELD SERVICE): $178,961 total reported compensation
  • BILL BEAUMONT (DIRECTOR OF SUPPORT SERVICES): $160,050 total reported compensation

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

Overview

Mission

The council's primary purpose is to facilitate and support the local delivery of the scouting program to youth, adhering to the principles and guidelines set forth by the national council of the boy scouts of america. The council provides guidance on safety and risk management to ensure that scouting activities are conducted safely, and provides training programs for adult leaders, helping them develop the skills and knowledge necessary to lead successful scouting units.

What it reported doing in 2024

Scouts bsa is a program focused on families and community for youth 11 to 18 years of age. With the scout oath and scout law as guides, and the support of parents, community and religious organizations, these youth develop an awareness and appreciation of their role in the community and become good citizens. The program teaches leadership and character development through different methods, such as advancement, camping and training. This program served 3,772 youth in 2024.cub scouting is a program focused on families and community for youth 5 to 10 years of age. Cub scouts learn citizenship, compassion, and courage through service projects, ceremonies, games, and other activities promoting character development and physical fitness. This program served 5,596 youth in 2024.scouting america offers two unique programs for young men and women. Venturing is a program for 14 through 20 year olds. Venturing provides experiences to develop youth to become mature, responsible, caring adults. Each program is specific to the youth participating whether it is robotics, high adventuring, computing, or sailing. Exploring is a program for 14 to 21 year olds and focuses on career exploration. These two programs served 267 youth in 2024.

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 96% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $8.18 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 25th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 98%; rating input score 98; 27th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -21.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 4.63; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84% of spending went to programs
  • Governance: 50 of 51 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $6.6M in reported program spending
  • Leadership: top reported pay $283K · 55 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $752K reported
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.