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Boy Scouts of America (National Office)

CharityWatch report issued
March 2022

 
CharityWatch Grade
 

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

501(c)3

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.

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Data based on Fiscal Year Ended 12/31/2020

*Why a Question Mark Rating?

CharityWatch currently has concerns about this organization and/or is unable to provide complete rating information due to the organization's nondisclosure of financial information. Please see the Analysts' Notes section for a more detailed explanation.


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.
Boy Scouts of America (National Office)
does not meet governance benchmarks.
 
Boy Scouts of America (National Office)
does not meet transparency benchmarks.

CharityWatch Governance Concerns

See Analysts' Notes for Explanation
Transparency
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 Al Lambert Assistant Chief Scout Executive $715,374
2 Michael A. Ashline CFO $544,978
3 Roger C. Mosby President/CEO $521,820
1
Name: Al Lambert
Title: Assistant Chief Scout Executive
Compensation: $715,374
2
Name: Michael A. Ashline
Title: CFO
Compensation: $544,978
3
Name: Roger C. Mosby
Title: President/CEO
Compensation: $521,820

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 is providing a "?" rating for Boy Scouts of America (National Office) at this time due to concerns related to its February 17, 2020 Chapter 11 bankruptcy filing.

Under Chapter 11, Boy Scouts of America (BSA) will be able to continue operating as it reorganizes its finances. Reportedly, the organization is facing hundreds of millions of dollars in child sexual abuse allegation claims. As part of the bankruptcy process, a Victims Compensation Trust will be created to "provide equitable compensation to victims," per BSA. 

According to a March 18, 2022 article in the Associated Press:

"A committee representing several Catholic entities in the Boy Scouts of America bankruptcy has reached a settlement with the BSA and is withdrawing its objections to its proposed reorganization plan, attorneys told a judge on Friday.

"The announcement came on the fifth day of a trial to determine whether the Delaware judge will approve the BSA's reorganization plan.

"Under the settlement, virtually every Roman Catholic entity nationwide, including parishes, schools, dioceses and archdioceses, that was involved with Scouting would be considered a 'participating chartered organization' in the bankruptcy.

"That would release them from liability for all Scouting-related child sex abuse claims against them from 1976 to the present, and for all pre-1976 claims subject to coverage by insurance companies that have reached their own settlements in the BSA bankruptcy. They also would be granted 12 months to negotiate financial contributions to a settlement fund for abuse victims in exchange for a full release from liability for all Scouting-related claims." 

As of March 21, 2022, CharityWatch has been unable to obtain a copy of the Boy Scouts of America fiscal 2018, 2019, or 2020 audited consolidated financial statements. A memo dated October 29, 2021 from the Controller of the Boy Scouts of America National Council that was included with BSA's State of New York filing for fiscal 2020 (posted on 03/16/2022) states:

"As you are aware, Boy Scouts of America ('BSA') is delinquent in filing its 2018 and 2019 audited financial statements. We regret this delay; however, due to several factors that are beyond our control, our auditor, PricewaterhouseCooper[s] ('PWC') has not yet completed the 2018 audit which is necessary for us to file our audited consolidated financial statements for 2018, 2019 and 2020. 

"The audit has been further delayed by the Boy Scouts of America Chapter 11 Bankruptcy filing on February 17, 2020, as well as the on-going disruption caused by the Covid-19 pandemic. At this time, BSA anticipates an expected completion date of December 31, 2021 for the 2018 audit which will allow us to move forward with the completion of the 2019 and 2020 audits..."

If BSA is able to complete and publish its fiscal 2020 audited consolidated financial statements in the future, CharityWatch will reassess our rating of the organization at that time. 

For more information related to the BSA bankruptcy filing, please see the news links under Related External Articles in the Articles & Alerts section, below.


Related External Articles

Supreme Court Allows Boy Scouts Sex-Abuse Settlement to Advance
Boy Scouts of America will begin to compensate sexual abuse victims from a $2.4 billion trust after emerging from bankruptcy
Boy Scouts' record $2.46 bln sex abuse settlement upheld by judge
Judge approves $2.46 billion Boy Scouts reorganization plan
Scouts sell off camps under strain from sex abuse suits
Judge tosses Girl Scouts’ recruitment suit vs. Boy Scouts
Scouts reach deal with Catholic committee in BSA bankruptcy
Boy Scouts: Tentative deal with official sex abuse claimants
BSA bankruptcy plan misses mark in vote by abuse claimants
Insurer agrees to $800M settlement in Boy Scouts bankruptcy
Ex-Boy Scouts official blasts child-protection efforts
'Can't put a price tag on pain': Boy Scouts sex-abuse settlement offers slammed by critics
Boy Scouts settlements reached with major insurer, Mormons
Boy Scouts delay key bankruptcy hearing after adverse ruling
Boy Scouts get conditional approval of $850M bankruptcy deal
Boy Scouts reach $850 million settlement with tens of thousands of sexual abuse victims
Boy Scouts bankruptcy plans angers some, welcomed by others
Boy Scouts of America reaches $850M agreement with victims
More changes made to Boy Scouts of America bankruptcy plan
Judge frets over 'potential to end' Boy Scouts amid chaotic bankruptcy
‘Staggering’ Legal Fees in Boy Scouts Bankruptcy Case
Boy Scouts lawyers eye new bankruptcy reorganization plan
Boy Scouts victims committee says claims worth $103 billion
Frustrated judge tells BSA bankruptcy lawyers to work harder
Boy Scouts given more time to respond to lawsuit over assets
Boy Scouts propose more than $300 million, Norman Rockwell paintings to settle sex abuse claims
Boy Scouts releases sex-abuse bankruptcy plan, with $300 million coming from local councils
Boy Scouts of America plan to exit bankruptcy would pay abuse survivors an average of $6,000 each; survivors object
Boy Scouts seek to extend halt to lawsuits vs. local groups
Official Tort Claimants' Committee of Boy Scouts of America and Delaware BSA, LLC v. Boy Scouts of America, et al., Complaint for Declaratory Judgment in re: Boy Scouts of America and Delaware BSA, LLC, Debtors
Boy Scouts celebrate the first group of female Eagle Scouts
Boy Scouts sex abuse survivors group accuses insurers of 'ugly games'
Former Boy Scouts Chaplain Is Sentenced to 40 Years in Prison for Sexual Abuse
Insurers question claims process in Boy Scouts bankruptcy
The Girl Scouts Accuse the Boy Scouts of Unfair Competition in Trademark Dispute
Boy Scouts must settle 95,000 abuse claims by next summer — or risk running out of cash
Sex-Abuse Claims Against Boy Scouts Now Surpass 82,000
Boy Scout victims' choice: Sue rashly, or wait and risk loss
Panel chosen to represent victims in Boy Scouts bankruptcy
Did the Boy Scouts violate their own honor code by filing for Chapter 11 bankruptcy?
At Stake in Boy Scouts' Bankruptcy: $1 Billion in Assets, or Much More
Boy Scouts Of America Files For Bankruptcy As It Faces Hundreds Of Sex-Abuse Claims
Unique sexual abuse lawsuit filed against Boy Scouts in the nation's capital
Boy Scouts Get New Chief Executive
Mormons pulling 400,000 youths out of struggling Boy Scouts
Boy Scouts to boost annual youth fees by more than 80%
Nearly 800 accuse Boy Scouts of failing to protect them from sex abuse, searing new lawsuit claims
Mormon Church to pull thousands of teens from Boy Scouts of America
As girls arrive, Boy Scouts change name of flagship program
Boy Scouts are dropping the word 'Boy' from flagship program; Girl Scouts shrug
Mormon Church Will Sever Ties With Boy Scouts, Create Own Youth Program
Girl Scouts Sue Boy Scouts for Trademark Infringement as It Begins to Accept Girls
Scouts' recruitment war raises questions about what it means to be a girl or a boy
Boy Scouts of America considering bankruptcy