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    Boy Scouts of America
    Proceed with Increased Caution
    Impact & Measurement
    Accountability & Finance
    Culture & Community
    Leadership & Adaptability

    Boy Scouts of America

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    Is this your nonprofit?
    501(c)(3) organization
    Deductibility of donations depends on various factors
    WWW.SCOUTING.ORG
    1325 W WALNUT HL LN
    Irving TX 75038-3008
    Mail donations to:P.O. Box 152079Irving TX 75015

    Irving TX | IRS ruling year: 1965 | EIN: 22-1576300  
    An EIN is a unique nine-digit number that identifies a business for tax purposes.
    An EIN is a unique nine-digit number that identifies a business for tax purposes.
     
    Organization Mission
    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 Sc ... (More)
     

    Rating Information

    rating
    Good

    This charity's score is 88%, earning it a Three-Star rating.

    This overall score is calculated from multiple beacon scores, weighted as follows: 74% Accountability & Finance, 10% Leadership & Adaptability, 16% Culture & Community. Learn more about our criteria and methodology.

    Historical Ratings
    Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
     
    Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
    Proceed with Increased Caution—Confirmed Bankruptcy Filing

    On February 18, 2020, The New York Times reported on the operations of Boy Scouts of America in an article titled, "Boy Scouts Seek Bankruptcy to Survive a Deluge of Sex-Abuse Claims." For more information, please see The New York Times article.

    • On January 12, 2023, The Salt Lake Tribune published an article titled "New sex abuse lawsuit targets LDS Church, Utah Boy Scout council." For more information, please see The Salt Lake Tribune article
    • On December 14, 2018, NBC News published an article titled "Boy Scouts of America considering bankruptcy." For more information, please see NBC News article
    • On August 7, 2019, NPR published an article titled "New Lawsuit Reveals More Sexual Abuse Allegations Against Boy Scouts Of America." For more information, please see NPR article
    • On January 7, 2020, The New York Times published an article titled "The New York Times." For more information, please see The New York Times article
    • On February 1, 2020, The New York Post published an article titled "Boy Scouts bankruptcy is ‘imminent’ amid sexual abuse scandals." For more information, please see The New York Post article
    • On May 31, 2020, The Star Tribune published an article titled "Boy Scout victims' choice: Sue rashly, or wait and risk loss." For more information, please see The Star Tribune article
    • On October 23, 2020, USA Today published an article titled "Boy Scouts abuse claims may become largest case against a single national organization." For more information, please see USA Today article
    • On March 2, 2021, USA Today published an article titled "Boy Scouts of America plan to exit bankruptcy would pay abuse survivors an average of $6,000 each." For more information, please see USA Today article
    • On March 4, 2021, WBOC published an article titled "Boy Scouts Given more time to Respond to Lawsuit over Assets." For more information, please see WBOC article
    • On May 11, 2021, The New York Times published an article titled "‘Staggering’ Legal Fees in Boy Scouts Bankruptcy Case." For more information, please see The New York Times article
    • On June 18, 2021, Bloomberg Law published an article titled "Boy Scouts Proposal Ups Abuse Victim Payout to $750 Million." For more information, please see Bloomberg Law article
    • On July 2, 2021, The Washington Post published an article titled "Boy Scouts of America settles for $850 million with more than 84,000 sexual abuse victims." For more information, please see The Washington Post article
    • On October 4, 2021, The Seattle Times published an article titled "‘Can’t put a price tag on pain’: Boy Scouts sex-abuse settlement offers slammed by critics." For more information, please see The Seattle Times article
    • On October 12, 2021, The Associated Press published an article titled "Ex-Boy Scouts official blasts child-protection efforts." For more information, please see The Associated Press article
    • On December 13, 2021, The Register Citizen published an article titled "Insurer agrees to $800M settlement in Boy Scouts bankruptcy." For more information, please see The Register Citizen article
    • On January 5, 2022, The Wall Street Journal published an article titled "Boy Scouts Fall Short of Desired Vote on $2.7 Billion Abuse Settlement." For more information, please see The Wall Street Journal article
    • On February 10, 2022, CNBC published an article titled "Boy Scouts of America wins key support for $2.7 billion sex abuse settlement." For more information, please see CNBC article
    • On June 4, 2022, 9 News published an article titled "Scouts sell off camps under strain from sex abuse suits." For more information, please see 9 News article
    • On July 29, 2022, USA Today published an article titled "Judge approves major parts of Boy Scouts' bankruptcy exit plan; pieces remain unresolved." For more information, please see USA Today article
    • On August 16, 2022, Reuters published an article titled "Boy Scouts walk back $250 mln abuse settlement with Mormon church." For more information, please see Reuters article
    • On January 23, 2023, The Philadelphia Inquirer published an article titled "Boy Scouts selling off storied camps under pressure from sex-abuse claims, bankruptcy — and locals are worried." For more information, please see The Philadelphia Inquirer article

    This organization appears on the most recent listing of nonprofits that are delinquent with California state registrations

    For more information about our alerts methodology, see here.

    Rating Report

    Accountability & Finance
    Score

    85

    Most Recent Fiscal Year:
    FY 2022
    This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
    Learn more

    Key Accountability Metrics

    Full Credit
    Partial Credit
    No Credit
    Majority Independent Board Members - 100% independent members
    8 out of 8 points
     
    Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.

    Source: IRS Form 990
    Independent Board Size - 74 independent members
    7 out of 7 points
     
    Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members

    Source: IRS Form 990
    Financial Statements - Audit and Oversight Committee
    15 out of 15 points
     
    An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
    Total Revenue AmountExpectation to Receive Credit
    $2 million or higher and 40% or higher donor supportExpected to complete an audit and have an audit oversight committee
    $1 million or higherExpected to complete an audit
    $500,000 - $1 millionExpected to complete an audit, review, or compilation
    Less than $500,000No expectation (removed from scoring methodology)

    Source: IRS Form 990
    Material Diversion of Assets - None
    10 out of 10 points
     
    A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.

    Source: IRS Form 990

    Tax Form Disclosures and Policies

    Full Credit
    Partial Credit
    No Credit
    Website Listed on Tax Form - Listed
    2 out of 2 points
     
    Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.

    Nonprofits act in the public trust and reporting publicly on activities is an important component.

    Source: IRS Form 990
    Conflict of Interest Policy - Listed
    4 out of 4 points
     
    Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.

    This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.

    Source: IRS Form 990
    Whistleblower Policy - Listed
    4 out of 4 points
     
    Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.

    This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.

    Source: IRS Form 990
    Document Retention and Destruction - Listed
    4 out of 4 points
     
    Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.

    This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.

    Source: IRS Form 990
    Documents Board Meeting Minutes - Yes
    2 out of 2 points
     
    Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.

    An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.

    Source: IRS Form 990

    Website Disclosures

    Full Credit
    Partial Credit
    No Credit
    Tax Form Posted on Nonprofit's Website as stated on Form 990 - Listed
    4 out of 4 points
     
    For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.

    Source: IRS Form 990

    Financial Metrics

    Full Credit
    Partial Credit
    No Credit
    Liabilities to Assets: Ratio - 327.89%
    0 out of 15 points
     
    The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.

    Source: IRS Form 990
    Program Expense: Ratio - 90.72%
    25 out of 25 points
     
    The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.


    Source: IRS Form 990

    Additional Information

    Total Revenue and Expenses - Data Available
     
    This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
    Salary of Key Persons - Data Available
     
    Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting


    Roger C. Mosby, President & Ceo
    $504,814

    Source: IRS Form 990 (page 7), filing year 2022
    IRS Published Data (Business Master File) - Data Available
     
    Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website

    Foundation Status:
    Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)

    Affiliation:
    Central - the organization is a parent (group ruling) and is not a church or 501(c)(1) organization. (BMF affiliation code: 6)
    Data Sources (IRS Forms 990) - Data Available
     
    The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Boy Scouts of America) or EIN (221576300) in the 'Search Term' field.
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