2025-11-17T15:54:24+00:00 2024-12-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-01-01 921291425 Boy Scouts of America Longhorn Council Endowment Foundation BOYS 8172318500 PO Box 54190 Hurst TX 76054 Wendy Shaw MANAGER 2025-11-17 true Andrew Gray P01517705 9727028262 2025-11-17 2024 2025-03-06 01:10:19Z Wendy Shaw PO Box 54190 Hurst TX 76054 10328741 false X www.longhorncouncil.org X 2022 TX The Boy Scouts of America Longhorn Council Endowment Foundation, Inc. ("Endowment Foundation") was formed to create and administer and endowment fund for the benefit of the Heart O' Texas Council, Boy Scouts of America, DBA Longhorn Council, Boy Scouts of America. 5 5 0 5 0 0 13450 0 0 2854457 1453929 0 0 2854457 1467379 500000 2967888 0 0 0 0 0 0 376747 391900 876747 3359788 1977710 -1892409 46526408 47048072 2908931 0 43617477 47048072 The Boy Scouts of America Longhorn Council Endowment Foundation, Inc. ("Endowment Foundation") was formed to create and administer and endowment fund for the benefit of the Heart O' Texas Council, Boy Scouts of America, DBA Longhorn Council, Boy Scouts of America. false false 2967888 2967888 THE ENDOWMENT FOUNDATION'S PRIMARY ACTIVITIES ARE TO PROVIDE ASSISTANCE TO THE HEART O' TEXAS COUNCIL, BOY SCOUTS OF AMERICA, DBA LONGHORN COUNCIL, BOY SCOUTS OF AMERICA. 2967888 true false false false false false false false false true false false false false false false true false false false false false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 5 5 false true false false false false true true false false false false false true true true false true false false false false X Anna Hudak 8172318500 850 Cannon Drive Hurst TX 76054 Robert Holt Jr President 1.0 0.0 X X 0 0 0 Frosty Temple Trustee 1.0 0.0 X 0 0 0 Gregory Bird Trustee 1.0 0.0 X 0 0 0 Nancy Ribaudo Trustee 1.0 0.0 X 0 0 0 V Neils Agather Trustee 1.0 0.0 X 0 0 0 Anna Hudak CFO 3.0 40.0 X 0 117693 26128 Wendy Shaw Manager 5.0 40.0 X 0 206937 48825 0 324630 74953 2 false true false 0 13450 13450 0 0 0 0 0 894128 894128 0 0 9421163 8861362 559801 0 559801 559801 0 0 0 0 0 1467379 0 0 1453929 2967888 2967888 38197 38197 2984 2984 22305 22305 153053 153053 68832 0 68832 0 22410 22410 Miscellaneous 84119 84119 0 0 0 0 3359788 2967888 391900 0 22421 48975 32095 3294890 65328 56405 0 0 0 0 3000000 0 0 0 0 46406564 40647802 0 0 0 0 46526408 47048072 0 0 2908931 0 2908931 0 X 43096245 46516840 521232 531232 43617477 47048072 46526408 47048072 -1892409 5323004 0 X false true false false X X 1 Boy Scouts of American Council - Longhorn Council 741157377 7 true 1752518 0 BOY SCOUTS OF AMERICA LONGHORN COUNCIL PROPERTIES FOUNDATION INC 756104103 9 false 1215370 0 2 2967888 0 true true false false true true false false false false false false false false false false true false Schedule A, Part IV, Section A, Line 2 Supported Org. Without IRS Status 509(a)1 or (2) During 2024, the filing organization supported Boy Scouts of America Longhorn Council Properties Foundation, Inc. ("BSALCPF EIN: 75-6104103), an IRC Section 509(a)(3) Type I supporting organization whose supported organization is the Boy Scouts of America Council - Longhorn Council (EIN: 74-1157377), the same supported organization of the filing organization. BSALCPF qualifies as an IRC 509(a)(1) based on financial data available. Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org. BSALCPF (EIN: 75-6104103) was added during 2024 for the purpose of a camp expansion, to support and benefit the Boy Scouts of America Council - Longhorn Council (EIN: 74-1157377), which is permitted under the authority of the filing organization's articles of incorporation. 43617477 13450 6623880 3206735 47048072 0 41988549 2428105 799177 43617477 0 0 0 0 0 0 0.989 0.011 0.0 false false 6790383 5323004 0 5323004 1467379 0 0 1467379 3359788 0 0 3359788 0 0 3359788 Schedule D, Part X ASC 740 Footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds consist of investments in perpetuity. true Boy Scouts of America Council - Longhorn 850 Cannon Drive Hurst TX 76054 741157377 501(c)(3) 1752518 General Support Boy Scouts of America Longhorn Council Properties Foundation 850 Cannon Drive Hurst TX 76054 756104103 501(c)(3) 1215370 General Support 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds There is overlap of one trustee between the Endowment Foundation and the Property Foundation so there is visibility of any funds granted to the Property Foundation for operations or a specific project. For the Council, the Council president or their designee is invited to attend Endowment Foundation Trustee meetings and they provide a state of the Council address. If there were any funds distributed to a specific project, those are reported on during meetings. false false false false false false false false false Wendy Shaw Manager 0 205961 0 0 0 976 0 19746 0 29079 0 255762 0 0 Schedule J, Part II Compensation from related organizations THE FILING ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH COMPENSATION FOR THE ORGANIZATION'S PRESIDENT & CEO. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION: COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Form 990, Part VI, Line 3 Delegation of management duties THE ENDOWMENT FOUNDATION ENTERED INTO A MANAGEMENT SERVICES AGREEMENT WITH BOY SCOUTS OF AMERICA COUNCIL - LONGHORN (THE COUNCIL) AS OF JUNE 2023. DURING THE SIX-MONTH PERIOD, THE COUNCIL WAS PAID $215,311. THE COUNCIL PROVIDES PERSONNEL AND OFFICE FACILITIES NECESSARY FOR RAISING FUNDS FOR THE BENEFIT OF THE COUNCIL, MANAGEMENT AND ADMINISTRATION OF ENDOWMENT FUNDS, AND ADMINISTRATION OF THE FOUNDATION'S DISTRIBUTION PROGRAM. THE FOUNDATION'S BOARD OF TRUSTEES IS RESPONSIBLE FOR THE ANALYSIS AND DETERMINATION OF DISTRIBUTION AMOUNTS AND ANNUALLY APPROVES OF THE MANAGEMENT FEE BUDGET. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE MEMBERS OF BOY SCOUTS OF AMERICA COUNCIL - LONGHORN COUNCIL APPROVE THE NOMINATION OF MEMBERS TO SERVE ON THE BOARD OF DIRECTORS FOR THE BOY SCOUTS OF AMERICA LONGHORN COUNCIL ENDOWMENT FOUNDATION, INC. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY TOP MANAGEMENT BEFORE IT IS FILED WITH THE IRS. ONCE THE FILING HAS OCCURRED, THE FORM 990 IS PROVIDED TO THE BOARD FOR THEIR INFORMATION. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS MUST DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ANNUALLY. SHOULD THEY BECOME AWARE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY ARE EXPECTED TO RECUSE THEMSELVES FROM THE DISCUSSION AND ANY DECISIONS MADE ON THE MATTER. Form 990, Part VI, Line 19 Required documents available to the public THE FORM 990 AND OTHER DOCUMENTS ARE IN THE COUNCIL OFFICE TO BE REVIEWED AS THE LAW REQUIRES. Boy Scouts of America Council - Longhorn 850 Cannon Drive Hurst TX 76054 711157377 Boy Scouting TX 501(c)(3) 7 NA false Boy Scouts of America Longhorn Council Properties Foundation 850 Cannon Drive Hurst TX 76054 756104103 Support TX 501(c)(3) Type I BOY SCOUTS OF AMERICA COUNCIL - LONGHORN false false true false false true false false false false false false true true true true true false false true