 The National Council is incorporated as a 501 ( c ) ( 3 ) non @-@ profit organization and is funded from private donations , membership dues , corporate sponsors , and special events . In 2005 , the BSA ranked as the twelfth @-@ largest non @-@ profit organization in the U.S. , with total revenues of $ 665 @.@ 9 million . As of January 2007 , the American Institute of Philanthropy listed former Chief Scout Executive Roy Williams as having the fifth @-@ highest compensation of any nonprofit chief in the United States , at $ 916 @,@ 028 . In 2005 , Williams ' pay was 0 @.@ 26 % of total expenses , whereas the national average among charities was a higher 0 @.@ 34 % . Williams was honored in 2005 and 2006 as one of the top fifty most effective non @-@ profit leaders by The NonProfit Times . 
