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Top Rated

Boy Scouts of America (National Office)

CharityWatch report issued
May 2019

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Boy Scouts of America (National Office)
1325 West Walnut Hill Lane
Irving , TX 75038

Other Names

Learning for Life
National Boy Scouts of America Foundation

Tax Status


Stated Mission

To promote through community organizations, and cooperation with other agencies, the ability of boys to do things for themselves and others, to train them in Scoutcraft, and to teach them patriotism, courage, self-reliance, and kindred virtues, using the methods which are now in common use by Boy Scouts.

View similar charities
Data based on Fiscal Year Ended 12/31/2017

Program Percentage: 85%

The percentage of Boy Scouts of America (National Office)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $22

How many dollars Boy Scouts of America (National Office) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
Arrow WV IRS Form 990 27-0441319
Learning for Life Foundation IRS Form 990 26-2270708
Learning for Life IRS Form 990 75-2396057
National Boy Scouts of America Foundation IRS Form 990 75-2675978
Boy Scouts of America IRS Form 990 22-1576300
Boy Scouts of America Audited Consolidated Financial Statements Multiple
Entity: Arrow WV
Document Type: IRS Form 990
Tax ID: 27-0441319
Entity: Learning for Life Foundation
Document Type: IRS Form 990
Tax ID: 26-2270708
Entity: Learning for Life
Document Type: IRS Form 990
Tax ID: 75-2396057
Entity: National Boy Scouts of America Foundation
Document Type: IRS Form 990
Tax ID: 75-2675978
Entity: Boy Scouts of America
Document Type: IRS Form 990
Tax ID: 22-1576300
Entity: Boy Scouts of America
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
Boy Scouts of America (National Office)
meets governance benchmarks.
Boy Scouts of America (National Office)
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 Michael B. Surbaugh Chief Scout Executive $873,927
2 Willie Iles Director, Government and Community Relations $716,706
3 Mark Logemann National Director Of Support Services $625,016
  Note: Includes $334,997 retirement and other deferred compensation.
Name: Michael B. Surbaugh
Title: Chief Scout Executive
Compensation: $873,927
Name: Willie Iles
Title: Director, Government and Community Relations
Compensation: $716,706
Name: Mark Logemann
Title: National Director Of Support Services
Compensation: $625,016
Note: Includes $334,997 retirement and other deferred compensation.

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
CharityWatch's rating of Boy Scouts of America (National Office) also includes the financial activities of the following affiliates that are included in the Boy Scouts of America (BSA) audited consolidated financial statements for the fiscal year ended December 31, 2017: Learning for Life; the Learning for Life Foundation; BSA Asset Management, LLC (BSAAM); BSA Commingled Endowment Fund, LP (Partnership); the Boy Scouts of America National Foundation; NewWorld19, LLC; and Arrow WV, Inc.

According to the BSA consolidated audit of December 31, 2017 (Note 1, Consolidation):

"The NewWorld19, LLC was formed in 2015 to host the 2019 World Jamboree with Asociacion de Scouts Mexico, A.C. and Scouts Canada. Arrow WV, Inc. was formed in 2009 to develop the future home of the national Scout jamboree and a new high-adventure base, the Summit. The National Council [of the Boy Scouts of America and its affiliates] is the sole member of BSAAM, and BSAAM is the General Partner of the Partnership, whose limited partners consist primarily of National Council and local councils. Thus, the National Council has a limited partner interest in the Partnership as well as a general partner interest as the sole member of BSAAM. As such, the [audited] financial statements include the consolidation of the Partnership's assets, liabilities, capital, and operations. The limited partner interest of the local councils in the Partnership is presented in the consolidated financial statements as a noncontrolling interest. Other results of operations and activities of local councils are not included [in the audited consolidated financial statements]. All significant intercompany transactions have been eliminated."
According to the Boy Scouts of America (BSA) 2017 tax filing (IRS Form 990, Schedule O), in response to Part VI, Section B, Line 11b: Describe the process, if any, used by the organization to review this Form 990:

"...Form 990 was reviewed and approved by the Controller and National Legal Counsel. An executive summary was prepared and that, along with Form 990 without Schedule B [Schedule of Contributors], was distributed to the Officers and the Audit Committee for their review. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Form 990 without Schedule B was distributed to all Executive Board members before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board."
According to the Boy Scouts of America (BSA) 2017 tax filing, BSA reports receiving donated program equipment on which it placed a total value of $3,847,463 (IRS Form 990, Schedule M).

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]
According to the Boy Scouts of America (the National Council) consolidated audit of December 31, 2017 (Note 9, Commitments and Contingencies):

"The National Council has been named as a defendant in several lawsuits alleging inappropriate conduct by local council employees or Scouting unit volunteers, including allegations of conduct that did not occur within Scouting and allegations of incidents dating back as far as the early 1960s. The National Council is also aware of threatened and expanding litigation of a similar nature. Most of the cases claim specific amounts of compensatory damages and, in a few cases, unspecified amounts of punitive damages.

"There continues to be additional lawsuits filed alleging sexual abuse, including claims for punitive damages. The National Council could be required to pay damages out of its own funds to the extent the claims are not covered by insurance or if the insurance carriers are unable or unwilling to honor the claims. Based upon the nature of and management's understanding of the facts and circumstances that give rise to such actions and claims, management believes the reserves established by the General Liability Insurance Program of the National Council are sufficient to provide for the resolution of these lawsuits. However, in the event the General Liability Insurance Program or its reserves are insufficient to resolve such claims, it is the opinion of the National Council that the total amount of payments to resolve current and future claims could have a significant impact on the financial position or results of operations of the National Council in the future."

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