Scouting Forums

Example Dues Sheet

I am looking for some sample documents showing how you all share your dues with your parents.

Thank You,

@Stuart, just to make sure I understand what you’re asking; you’re wanting examples of how Pack’s break down their annual dues for parents and how they’re presented and/or distributed?

Our pack dues are $110 a scout ($100 each sibling). Our treasurer did the math and determined that the cost of scouting for each boy in our pack was $325. There is no way that parents would pay that for their scout to participate, so we encourage popcorn sales to offset the cost. When known what their dues and popcorn profit are applied to, our parents did not complain about the cost of dues.

The need for transparency and push for dues was put in place last year when we inherited a pack that was a)not regularly collecting dues, b)the previous Cubmaster paid roughly $15+k out of his own pocket to sustain, c)parents were not regularly paying event participation fees and follow up to collect payment was not done. Sustaining that ‘pack lifestyle’ was not feasible and would not be continuing.

Here’s our breakdown that was sent to parents:

What do pack dues and popcorn sales cover:

  • The expenses that we pay to the Council per-Scout for registration and charter fees, liability insurance, Boy’s Life magazine, and electronic systems such as Internet Advancement (online award tracking),, and our new ScoutBook system.
  • The costs the Pack pays for Scout awards and achievements such as beltloops, pins, ribbons, neckerchiefs, slides, and hats at graduation. This also covers arrows for the Arrow of Light ceremony.
  • The costs that the Pack incurs to operate during the year including meeting supplies (arts and crafts, tools etc.), equipment maintenance and replacement (Pack-provided camping gear, pack trailer, flags, storage etc.), Pack consumables (paper cups, paper towels, soap, propane etc.)
  • Costs for some Pack events such as the Halloween Party, Christmas Party, etc. (free for families to attend)
  • Costs for leader training. Every scout deserves a trained leader. We have budgeted for the Pack to cover leader training fees charged by the Council.
  • Last, and hopefully least, bad debt. While we have changed policies and procedures to minimize this, there will always be some debts that don’t get paid, and occasional bounced check fees from checks written to the Pack. We must budget for this.

These costs do not include the charges for our campouts and non-meeting activities. The cost for those activities are a bit hard to predict until closer to the event, and they are priced at “break even” pricing so that we pay what it will cost us to run the campout or event at that time. These costs are normally just the shared cost of food and campsites unless we are at a council event when the council fee per person is added to this cost.

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I really appreciate your post. We are in a similar situation. Luckily I started to realize last year before I cam into leadership that the pack lifestyle wasn’t matching the funds we had, so we started putting on the brakes pretty early. I am going to use your talking points as a reason to push popcorn sales hard this year and hopefully get a great response.


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Our Pack does not collect dues. I’m trying to make an argument on why we should. Part of the discussion we had at our last committee meeting was that any money that a Scout or Parent pays, is property of that Scout. Any money raised through fundraising will go to the Scout’s account but belongs to the CO. So, from an accounting nightmare perspective, the Treasurer would need to keep two different tallies per Scout (one for dues and one for fundraising). If the Cub leaves the pack, they can get a refund of any money left in their dues pool of money but any fundraising dollars stay with the Pack (CO).

Our Pack holds a major fundraiser in October every year and this provides us enough funds to cover the cost of advancements, awards, etc. The Scouts need to pay for their recharter, any special events/trips, and additional family members for Camp or Dinners (Scout + 1 is covered by the Pack). Leaders have paid for their own training.

So, I am interested for your interpretations/understandings of dues collections and how it can be tracked and used. We were charged with doing some independent research on the topic and bring to the August Committee meeting.


It sounds like you guys pay a la carte for activities. Our dues cover recharter, camp outs, pinewood derby, blue and gold, pack meetings, den meetings, etc… We charge less than what it costs to run the pack and augment with fundraising, which the scout gets 25% of sales to help offset dues, camp, scout shop stuff, etc. We track the fundraising portion, not the dues portion on a per scout basis.

Our council makes us collect money for the recharter, it sounds like yours doesn’t.

Mr Bob,

I generally suggest not using Scout accounts, since it can create a tax problem, if your chartered organization is a tax-exempt organization.


This post should not be construed as tax advice.

We do not refund dues paid by our Scouts if they leave the pack. Most of it goes to registration fees, insurance and Boys’ Life, none of which we can recover.


Pretty sure that National has asked units NOT to use scout accounts. That got hashed and rehashed pretty thoroughly a couple years ago.

I use the term scout accounts loosely. We have an account for the Pack. On paper, the treasurer keeps track of what each Scout has earned through fundraising.

If each Scout is not earning individually, does everything earned go into the Pack account? So, for example, my son is the top seller of candy bars. Another Scout does not sell a single candy bar. That Scout benefits from my son’s hard work? The money my Scout earns from selling these bars goes to him to help offset the cost of summer camp, uniform, recharter, etc. But, if the fundraising dollars go into the general pool, what is the incentive for my son to be out there fundraising if another Scout not doing anything gets the same credit?

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I suggest you read BSA offers guidance on individual Scout accounts


Feel free to use it. There was some parent pushback from Web2 parents who were accustomed to the previous lifestyle, but ultimately everyone got on board. We found that explaining where the funds go helped. Plus some leaders and parents simply had no clue how much anything cost.

We do not have individual scout accounts. Previous leadership had something similar in place but we discontinued it. We do not do refunds if they choose to leave. Only one scout did we transfer funds from a scout account to their new pack. And it was because they had busted their butt selling camp cards the previous year to pay for the upcoming year activities. He was the last of the individual accounts.

The use of scout accounts you describe violates IRS and BSA rules and could effect your charter organization tax exempt status. The only legal way to have scout accounts is for an amount earned to be equally shared by all scouts…so if your son earns $500 and there are 5 total scouts, the troop can designate $100 for each scout for scout events, registration etc—NOT $500 for the one scout who earned it. It’s usually easier to just have it all in a “troop fund” and not do the individual accounting.

I understand the argument that “my kid worked, and Jonny played video games” but scouting is about working as a team. In my experience when Jonny doesn’t fundraise, but he also doesn’t participate in scouts or go on events, so he doesn’t get the benefit of the group funds, bc he just doesn’t go!

Think of scouting as a family, in my family I go to work, but my kids sit home all summer, but I still feed them and take them on trips.

The key is making fundraising fun so the kids want to go! Also let the parents know the importance of it and if they don’t help, ask them to support the troop through a direct contribution.

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