I went to an information meeting on Cub Scouts with my son a few years back and was ambushed into becoming a den leader. All the kids in the den were busy with sports teams that all took priority over scouting. The rules were so restrictive on what the boys could do at each level my son was bored. The whole pack just fell apart after the first year due to lack of interest. Too many lawsuits over the years to allow the kids to have fun. I joked with the Dad's who were active with the den that we needed to have a rogue version of the Boy Scouts where we could do fun camping trips and go shooting what we want, without permission of the mothership. Don't get me started on the expoitation of child labor to sell that stupid overpriced popcorn to pay the executives and provide profit to Trails End. Not much actually makes it to the boys.
I don't have the figures right in front of me, I just totaled what my son sold last year and how much was used for troop activities and summer camp and at least 60% or more goes back to the scouts. His summer camp was paid for, his yearly dues were paid for, his cost that we need as a troop for badges, camping etc was paid for. My time was all it cost us to have my son in scouts this past year.
I'm sorry your son didn't have fun, this could be one of many things, poor leadership or not understanding the why's of Scouting comes to mind first. It isn't all fun and games. Being a good Scout takes work on the childs side, the parents side and the leaders side. I have been involved in Scouts for 2 years, this is my third. My son has grown a lot and learned a lot and I would recommend it to anyone that has the time to devote to it.