2024-11-07T08:22:19-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 741143068 BOY SCOUTS OF AMERICA SOUTH TEXAS COUNCIL BOYS 3618144300 700 EVERHART TERRACE BUILDING A CORPUS CHRISTI TX 78411 MARTIN SEPULVEDA SCOUT EXECUTIVE 3618144300 2024-11-05 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-10-29 2023 2024-10-15 13:58:12Z MARTIN SEPULVEDA 700 EVERHART TERRACE BUILDING A CORPUS CHRISTI TX 78411 1607277 0 1761 X WWW.SOUTHTEXASBSA.ORG X 1919 TX THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 42 42 50 1096 0 0 1015910 931364 137268 271169 4359 50436 74524 95731 1232061 1348700 11495 25273 0 0 613786 664571 0 0 54474 772101 939606 1397382 1629450 -165321 -280750 6049147 5793478 624860 562997 5424287 5230481 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHAPTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM PROMOTING THE ABILITY OF YOUTH AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 1460914 25273 383188 TRAINING YOUTH IN THE SCOUTING PROGRAM IN OUTDOOR SKILLS, LEADERSHIP, CHARACTER AND PROBLEM SOLVING. THE COUNCIL'S 2023 YEAR END YOUTH REGISTRATION WAS 2,029. THE COUNCIL HELD TWO SUMMER RESIDENT CAMP SESSIONS, ONE WINTER CAMP, AND 10 CUB SCOUT WEEKEND CAMPOUTS AND DAY CAMPS IN 2023. 1460914 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 42 42 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 3618144300 700 EVERHART TERRACE BUILDING A CORPUS CHRISTI TX 78411 GABRIEL GUERRA PRESIDENT 1.00 X X 0 0 0 TAMMY RANDS COUNCIL COMMISSIONER 1.00 X X 0 0 0 AUGUSTIN RIVERA JR IMMEDIATE PAST PRESIDENT & VP DIVERS 1.00 X X 0 0 0 NICK BLACK TREASURER & VP FINANCE/BUDGET 2.00 X X 0 0 0 RON DENNIS VP LEGAL AFFAIRS 2.00 X X 0 0 0 WILLIAM DAVID HARRIS VP RISK MANAGEMENT 1.00 X X 0 0 0 JULIO REYES VP DEVELOPMENT 1.00 X X 0 0 0 RUTH LUNA VP PROGRAM 1.00 X X 0 0 0 DON KINGSBURY VP ENDOWMENT 1.00 X X 0 0 0 GARY BRIAN CHASSELLS VP TECHNOLOGY 1.00 X X 0 0 0 ROY DALE GRIFFIN MEMBER OF COMMITTEE 1.00 X X 0 0 0 JOHN JACKSON MEMBER OF COMMITTEE 1.00 X X 0 0 0 RALPH MEYER MEMBER OF COMMITTEE 1.00 X X 0 0 0 MATT ADLER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BILL BONILLA EXECUTIVE BOARD MEMBER THRU DEC. 23' 1.00 X 0 0 0 JORGE A CARRION OD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LESLIE COLSTON EXECUTIVE BOARD MEMBER THRU DEC. 23' 1.00 X 0 0 0 ANDY CORBETT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GARY FORD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT FOX EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KENT GRIER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GLENDA GRIFFIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SCOTT HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DR DAVID HENSLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CARLOS MARTINEZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS MANHEIMER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT MCFARLAND EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CALVIN MEYER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 W T SPUD O'NEAL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID RICHTER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LEONARD RIVERA PH D EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CLARK ROBERTSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID RUSSELL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RICHARD SCANIO EXECUTIVE BOARD MEMBER THRU DEC. 23' 1.00 X 0 0 0 LUIS SEPULVEDA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID SHINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARGARET SMITH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KENNETH JERRY SMITH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 STEVE SOLIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KENNETH SOTO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SHARON SWIZE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN VILLARREAL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BILL WILSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BILL WILSON III EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHARLES ZAHN JR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARTIN SEPULVEDA SCOUT EXECUTIVE 40.00 X 117602 0 36257 117602 0 36257 1 0 1 0 0 84514 125269 721581 931364 CAMPING REVENUE 721210 152289 152289 ACTIVITY REVENUE 611600 118880 118880 271169 53019 53019 15263 0 15263 15263 15263 26919 29502 -2583 -2583 -2583 16721 125269 48272 -31551 -31551 276699 180803 95896 95896 16123 16123 16123 1348700 383188 0 34148 25273 25273 153859 135747 14232 3880 381918 336959 35325 9634 44703 38244 5074 1385 43974 37366 5192 1416 40117 35267 3811 1039 45388 24138 20408 842 5867 5867 15356 12985 516 1855 20189 17521 1466 1202 35482 30515 3903 1064 264246 254603 6987 2656 53368 50857 1970 541 40064 39629 341 94 13640 11730 1500 410 24750 24750 211061 208860 1728 473 15149 12881 1781 487 SUPPLIES 124507 105016 384 19107 RECOGNITION 23766 22762 264 740 EQUIPMENT & MAINTENANCE 16824 15858 760 206 BAD DEBT 6747 6747 23202 19953 2553 696 1629450 1460914 114062 54474 234966 112570 206123 190307 99660 53630 13609 21427 35569 51115 28296 20274 8116975 3811970 4486257 4305005 884873 1012796 59794 26354 6049147 5793478 24552 44815 17458 6018 114636 138729 257691 180591 150000 166018 60523 26826 624860 562997 X 4151368 3834404 1272919 1396077 5424287 5230481 6049147 5793478 -280750 86944 0 X 0 1 X 1 0 X 883648 939958 1016090 1015910 931364 4786970 883648 939958 1016090 1015910 931364 4786970 83998 4702972 42670 27069 31088 39353 68282 208462 4995432 2488460 0.94150 0.95980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 928688 3000 131098 24336 5867 1032583 1070798 52000 -158204 29799 6107 928688 1001715 5495 121593 51206 6799 1070798 1098043 7000 -56546 40960 5822 1001715 924550 180129 6636 1098043 0.00000 0.87000 0.13000 0 0 7403144 3184228 4218916 645238 611867 33371 68593 15875 52718 4305005 OPERATING LEASE LIABILITY 11953 FINANCE LEASE LIABILITY 14873 26826 X 1429777 86944 86944 1342833 5867 5867 1348700 1623583 0 1623583 5867 5867 1629450 PART IV, LINE 2B: CUSTODIAL ACCOUNTS CONSIST OF FUNDS DEPOSITED BY PACKS AND TROOPS (UNITS) FOR FUTURE PURCHASES IN THE SCOUT SHOP, COUNCIL PROGRAMS, COUNCIL EVENTS, OR VARIOUS OTHER NEEDS OF THE UNIT. THESE FUNDS ARE RECORDED AS A LIABILITY ON THE STATEMENTS OF FINANCIAL POSITION AS THE COUNCIL DOES NOT HAVE CONTROL OVER THE USE OF THE FUNDS. PART V, LINE 4: THE TRUST WAS CREATED IN 1944 AND IS ADMINISTERED SEPARATELY FROM THE COUNCIL BY THE WELLS FARGO BANK TEXAS AS THE TRUSTEE. ITS PURPOSE IS TO SECURE CONTRIBUTIONS, BEQUESTS AND DONATIONS, AND TO ACCOUNT FOR, MANAGE AND HELP APPRECIATE MONIES ON BEHALF OF THE COUNCIL. THE INCOME FROM THE TRUST IS TO BE REQUISITIONED AND USED FOR THE GENERAL PURPOSES OF PROMOTING AND CONDUCTING THE BOY SCOUT WORK IN THE TERRITORY OVER WHICH THE LOCAL COUNCIL HAS CHARTERED JURISDICTION. OVERSIGHT OF THE ENDOWMENT FUND IS THE RESPONSIBILITY OF THE INVESTMENT COMMITTEE, WHOSE MEMBERS ARE APPOINTED BY AND SERVES AT THE PLEASURE OF THE SOUTH TEXAS COUNCIL, EXECUTIVE BOARD. ANNUAL WITHDRAWALS FOR PROGRAM SPENDING ARE NOT EXPECTED TO EXCEED 4% OF THE ENDOWMENTS FUND'S INVESTABLE ASSET VALUE ON AN ANNUAL BASIS. THE 4% AMOUNT WILL BE DETERMINED BASED ON THE AVERAGE MARKET VALUE OF THE ENDOWMENT FUND'S INVESTABLE ASSETS ON A THREE-YEAR ROLLING AVERAGE. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. DCAD - CORPUS CHRISTI 90911 78470 12441 5500 12441 9963 FISHING TOURNAMENT 34529 31939 2590 2590 12756 2 16550 14860 1690 1817 3205 141990 125269 16721 5500 16848 25924 48272 -31551 1 REGISTRATIONS AND CAMPERSHIPS 345 25273 PART I, LINE 2: GRANTS ARE MADE TO MAKE SURE EVERY YOUTH CAN BENEFIT FROM SCOUTING'S FUN, EXCITING, ADVENTURE-FILLED ACTIVITIES. X X X 0 0 0 0 0 0 0 0 0 MARTIN SEPULVEDA SCOUT EXECUTIVE 116767 0 0 0 835 0 12159 0 24098 0 153859 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: ROY DALE GRIFFIN AND GLENDA GRIFFIN MARTY SEPULVEDA AND LUIS SEPULVEDA KENNETH "JERRY" SMITH AND MARGARET SMITH BILL WILSON AND BILL WILSON III FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B CHARTED REPRESENTATIVES OF EACH UNIT ARE ALLOWED TO VOTE AT THE ANNUAL MEETING ON ANY BUSINESS THAT MAY COME UP AT THE MEETING. THE NOMINATING COMMITTEE PUTS TOGETHER A SLATE OF OFFICERS AND AT THE ANNUAL MEETING THE CHARTED REPRESENTATIVES VOTE ON THE NEW BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS MADE AVAILABLE IN THE BOARD PACKET OR EMAIL. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL DISCLOSURE FROM BOARD MEMBERS AND EMPLOYEES. THE POLICY IS DISTRIBUTED AND DISCUSSED DURING ANNUAL MEETING AND STAFF MEETINGS, A SIGNATURE SHEET IS COLLECTED ACKNOWLEDGING POLICY AND ANY CONFLICT. AN INTEREST REQUIRED TO BE DISCLOSED UNDER THIS POLICY SHALL BE DISCLOSED IN WRITING TO THE CHAIRPERSON OF THE BOARD (COUNCIL PRESIDENT). SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASONS WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE CORPORATION. THE CHAIRPERSON OF THE BOARD (COUNCIL PRESIDENT) SHALL REFER THE ISSUE TO THE FULL BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, THEY SHALL PROMPTLY DISCLOSE THEIR INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. THEY SHALL NOT VOTE ON THE MATTER AND, AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT, MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE NATIONAL OFFICE CONTRACTS WITH PERRIN AND TOWERS COMPENSATION GUIDE. SALARY COMMITTEE REVIEWS AND APPROVES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED BY THE SCOUT EXECUTIVE OF THE SOUTH TEXAS COUNCIL OF BOY SCOUTS. DOCUMENTS REQUIRED BY LAW TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.