How the worksheet works
It follows Scouting America's Pack Operating Budget worksheet (510-278): the same twelve expense lines, then income, fundraising need and the popcorn goal. The numbers in parentheses in section 3 are the worksheet's line numbers.
Example: the completed sample on 510-278 budgets $19,185 for 50 Cub Scouts. With $40 dues and $500 left from last year, the pack needs $16,685 from popcorn. At 35% commission that is $47,671 in sales, or $953 per scout. Open this sample
Fees used here, as of October 19, 2026
Scouting America: $85 per youth and $65 per adult a year, a $100 unit charter fee and $15 for Scout Life (Scouting America's Cub Scout cost page; Capitol Area, Heart of Virginia and Michigan Crossroads councils). Girl Scouts: $65 per girl and $30 per adult for 2026-27 (girlscouts.org). Award prices from Scout Shop, eight adventures per Cub Scout rank (six required, two elective). Popcorn starts at a 2026 council base of 30%.
Questions treasurers ask
How much are Cub Scout dues?
Three layers: Scouting America's national fee ($85 per youth a year in 2026), your council's program fee if it has one (Michigan Crossroads adds $85, Capitol Area none), and the pack's own dues for awards, events and supplies, which this worksheet works out.
How do you work out dues per scout?
Add up the year's costs and a reserve. Take away fundraising, last year's surplus and other income. Divide the rest by the number of scouts, then by the number of payments, rounding up so the pack is never short.
How much popcorn does each scout need to sell?
The official worksheet divides the fundraising need by the commission rate, then by the number of scouts. Pick Set the dues in section 5 to get the goal for the dues you want, or read the table under the result.
Can a family's own popcorn sales pay their dues?
Some packs credit part of each scout's commission to that family's dues; others lower everyone's dues equally. Scouting magazine (2015) says money raised should benefit the unit, not give one family a large private benefit, though a scout earning their way to camp is fine. Check your council's rules first.
Should the pack pay the registration fees or the families?
Either works; Scouting America's renewal FAQ says a unit can choose which families it pays for. Pack-paid fees go into the dues. Family-paid fees go on the parent sheet as paid at registration.
What should the budget include?
The 510-278 worksheet lists registration, the charter fee, Scout Life, insurance, advancement, special events, camp, program materials, training, uniforms, a reserve and other costs. It notes many packs pay all or part of camp, so every line has a Pack pays percent.
Does it work for a Scouts BSA troop or a Girl Scout troop?
Yes. Pick it at the top. The troop preset has merit badges and summer camp; the Girl Scout preset uses the 2026-27 membership dues and counts cookie proceeds per package.
This site is not affiliated with or endorsed by Scouting America or Girl Scouts of the USA. Fees change; check your council's current fee sheet before you set dues.