Maybe not so low.
If Boy Scouts are anything like Girl Scouts the organization would've stolen the money if she hadn't. My sister raised money for her troop (or whatever Girl Scout herds are called) above and beyond the official organization so they could do some things. The organization got very mad and demanded their cut, which pretty much amounted to all of it.
I doubt if any of the kids see much of anything from that $20 popcorn.
I stopped buying Girl Scout Cookies because of my niece's experience with my great nieces. They sell thousands of dollars of goods, use their gas to deliver. The kids get a piece of total crap as a prize and the troop sees no benefit.
It comes down to what she planned on doing with the money. It was wrong to steal from the rich executives but may not be as low as you think if she planned on using it to help her troop.
My experience with BSA was I was a member here, paying dues, we never went anywhere. I moved and joined the local, payed dues every week we went to a lot of parks. After a year or two I asked about a badge and was informed I was not a member. Well someone was getting my dues every week, hopefully they were keeping it off the books to pay for our trips to parks.