Boy Scouts Of America
Boy Scouts Of America (Rochester, NY) consistently operates at a deficit, spending more than it earns in most recent years.
EIN: 160743108 · Rochester, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $4.1M |
| Total Expenses | $4.4M |
| Program Spending | 80% |
| Net Assets | $4.8M |
| Transparency Score | 65/100 |
Is Boy Scouts Of America Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Boy Scouts Of America directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Boy Scouts Of America
Boy Scouts Of America (EIN: 160743108) is a nonprofit organization based in Rochester, NY. The organization reported total revenue of $4.1M and total assets of $5.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Boy Scouts Of America's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Boy Scouts Of America is a mid-size nonprofit that has been operating for 61 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.4M |
| Total Expenses | $4.4M |
| Surplus / Deficit | $-1,067,644 |
| Total Assets | $5.6M |
| Total Liabilities | $783K |
| Net Assets | $4.8M |
| Operating Margin | -31.7% |
| Debt-to-Asset Ratio | 14.0% |
| Months of Reserves | 15.2 months |
Financial Health Grade: B
In 2023, Boy Scouts Of America reported a deficit of $1.1M with expenses exceeding revenue, holds 15.2 months of operating reserves (strong position), has a debt-to-asset ratio of 14.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Boy Scouts Of America's revenue has declined at a compound annual growth rate (CAGR) of -0.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +5.7% | +4.4% | -4.5% |
| 2022 | -27.7% | -4.7% | -19.5% |
| 2021 | +104.5% | +33.3% | +14.0% |
| 2020 | -43.3% | -31.1% | -6.6% |
| 2019 | -7.2% | -0.5% | -3.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1965 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Boy Scouts Of America with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, Boy Scouts Of America allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $1.1M, with expenses exceeding revenue.
- Debt-to-asset ratio: 14.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no portion of its expenses is allocated to executive salaries, which is highly unusual for an organization of this size and suggests either volunteer leadership or compensation is reported under other expense categories.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Boy Scouts Of America's IRS 990 filings:
- Consistent operating deficits, with expenses frequently exceeding revenue (e.g., $4,435,758 expenses vs. $3,368,114 revenue in 2023).
- Significant decline in total assets over the past decade, from $8,708,719 in 2014 to $5,202,479 currently.
- Unexplained spike in liabilities to $8,715,164 in 2021.
- Reporting 0% officer compensation, which is unusual for an organization of this scale and may indicate compensation is reported in other categories or leadership is entirely volunteer-based.
Strengths
The following positive indicators were identified for Boy Scouts Of America:
- Consistent reporting of 0% officer compensation, indicating a potential commitment to minimizing executive overhead.
- Maintains substantial assets ($5,202,479) despite operating deficits, providing some financial cushion.
- Liabilities have significantly decreased since the 2021 spike, indicating financial recovery in that area.
Frequently Asked Questions about Boy Scouts Of America
Is Boy Scouts Of America a legitimate charity?
Boy Scouts Of America (EIN: 160743108) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $4.1M. 4 red flags identified. 3 strengths noted. Financial health grade: B.
How does Boy Scouts Of America spend its money?
Boy Scouts Of America directs 80% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Boy Scouts Of America tax-deductible?
Boy Scouts Of America is registered as a tax-exempt nonprofit (EIN: 160743108). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Boy Scouts Of America's spending goes to programs?
Boy Scouts Of America directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Boy Scouts Of America located?
Boy Scouts Of America is headquartered in Rochester, New York and files with the IRS under EIN 160743108.
How many years of IRS 990 filings does Boy Scouts Of America have?
Boy Scouts Of America has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $4.1M in total revenue.
Is Boy Scouts Of America (Rochester, NY) a good charity?
The organization demonstrates a commitment to its mission by reporting 0% officer compensation, suggesting resources are directed elsewhere. However, its consistent operating deficits, where expenses frequently exceed revenue (e.g., $4,435,758 expenses vs. $3,368,114 revenue in 2023), raise concerns about long-term financial sustainability.
How does the organization fund its operations given consistent deficits?
The organization appears to be drawing down on its assets or relying on prior year surpluses to cover its operational deficits, as evidenced by the decline in assets from $8,708,719 in 2014 to $5,202,479 currently, while consistently spending more than it earns annually.
What caused the significant increase in liabilities in 2021?
In 2021, liabilities surged to $8,715,164 from $644,620 in 2020. Without further detail from the 990 forms, the specific cause of this dramatic increase is unclear, but it represents a significant financial event for the organization.
Filing History
IRS 990 filing history for Boy Scouts Of America showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Boy Scouts Of America's revenue has declined by 1.4%, moving from $3.4M to $3.4M. Total assets decreased by 12.3% over the same period, from $6.4M to $5.6M. Total functional expenses rose by 0.2%, from $4.4M to $4.4M. In its most recent filing year (2023), Boy Scouts Of America reported a deficit of $1.1M, with expenses exceeding revenue. The organization holds $783K in liabilities against $5.6M in assets (debt-to-asset ratio: 14.0%), resulting in net assets of $4.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.4M | $4.4M | $5.6M | $783K | — | — |
| 2022 | $3.2M | $4.2M | $5.9M | $866K | — | View 990 |
| 2021 | $4.4M | $4.5M | $7.3M | $8.7M | — | View 990 |
| 2020 | $2.2M | $3.3M | $6.4M | $645K | — | — |
| 2019 | $3.8M | $4.9M | $6.8M | $756K | — | View 990 |
| 2018 | $4.1M | $4.9M | $7.1M | $788K | — | View 990 |
| 2017 | $3.8M | $4.8M | $7.3M | $919K | — | View 990 |
| 2016 | $3.7M | $4.7M | $8.0M | $1.3M | — | View 990 |
| 2015 | $3.8M | $4.7M | $8.2M | $1.3M | — | View 990 |
| 2014 | $5.1M | $4.8M | $8.7M | $1.6M | — | View 990 |
| 2013 | $4.8M | $4.8M | $9.0M | $2.3M | — | View 990 |
| 2012 | $3.8M | $4.5M | $6.7M | $753K | — | View 990 |
| 2011 | $3.4M | $4.4M | $6.4M | $490K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.4M, expenses of $4.4M, and assets of $5.6M (revenue +5.7% year-over-year).
- 2022: Revenue of $3.2M, expenses of $4.2M, and assets of $5.9M (revenue -27.7% year-over-year).
- 2021: Revenue of $4.4M, expenses of $4.5M, and assets of $7.3M (revenue +104.5% year-over-year).
- 2020: Revenue of $2.2M, expenses of $3.3M, and assets of $6.4M (revenue -43.3% year-over-year).
- 2019: Revenue of $3.8M, expenses of $4.9M, and assets of $6.8M (revenue -7.2% year-over-year).
- 2018: Revenue of $4.1M, expenses of $4.9M, and assets of $7.1M (revenue +8.0% year-over-year).
- 2017: Revenue of $3.8M, expenses of $4.8M, and assets of $7.3M (revenue +1.3% year-over-year).
- 2016: Revenue of $3.7M, expenses of $4.7M, and assets of $8.0M (revenue -1.0% year-over-year).
- 2015: Revenue of $3.8M, expenses of $4.7M, and assets of $8.2M (revenue -26.3% year-over-year).
- 2014: Revenue of $5.1M, expenses of $4.8M, and assets of $8.7M (revenue +7.8% year-over-year).
- 2013: Revenue of $4.8M, expenses of $4.8M, and assets of $9.0M (revenue +25.2% year-over-year).
- 2012: Revenue of $3.8M, expenses of $4.5M, and assets of $6.7M (revenue +11.2% year-over-year).
- 2011: Revenue of $3.4M, expenses of $4.4M, and assets of $6.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Boy Scouts Of America:
Data Sources and Methodology
This transparency report for Boy Scouts Of America is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.