They should be. The troop should have plenty adults serving as Merit Badge Counselors. A boy, cannot earn Eagle after the age of 18, but should not be encouraged to earn it at too young an age either. There is a certain amount of maturity that should be required for Eagle. It also takes a lot of time and practice to thoroughly learn scout skills and leadership skills.
Moms are always welcome on campouts, at meetings, and in leadership positions.
Most troops also charge a joining fee that covers the cost of awards and includes a troop cap, scarf, T-shirt, or something else. Many troops give the boys the opportunity to earn money for camp and other activities through fund-raisers. Most troops welcome and encourage the involvement of new parents in whatever way you d like to help. Some, however, may require your participation.