2025-08-13T13:39:37-05:00 2024-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 750800617 TEXAS SOUTHWEST COUNCIL INC BOY SCOUTS OF AMERICA TEXA 3256557107 PO BOX 1584 SAN ANGELO TX 76902 DEVIN D KOEHLER SCOUT EXECUTIVE 3256557107 2025-08-13 1 1 X MICHAEL J PETERSON CPA P01833529 2187224705 2025-08-13 2024 2025-03-06 01:10:19Z X DEVIN D KOEHLER PO BOX 1584 SAN ANGELO TX 76902 913362 0 X WWW.SCOUTINGTSC.ORG X 1935 TX INSTILLING VALUES OF SCOUT OATH & LAW TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES. 16 15 6 273 0 0 222480 195538 64903 49650 14252 17525 236168 306817 537803 569530 16263 9315 0 0 222233 294049 0 0 43471 359201 484517 597697 787881 -59894 -218351 1416662 1321089 93255 87915 1323407 1233174 X THE PURPOSE OF THE SCOUTING AMERICA IS TO PROVIDE A PROGRAM FOR BOYS AND GIRLS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PHYSICAL AND MENTAL FITNESS. SCOUTING IS DESIGNED TO MAKE A DIFFERENCE IN THE LIVES OF BOYS AGED 7 THROUGH 20. 0 0 713547 9315 78660 THE COUNCIL'S PROGRAMS INCLUDE: -POPCORN SALES - A 6 WEEK CAMPAIGN TO SELL POPCORN TO THE COMMUNITY AS A FUNDRAISER TO FUND "AN IDEAL YEAR OF SCOUTING." PROCEEDS SUPPORT NOT ONLY THE COUNCIL PROGRAM, BUT ALSO UNIT PROGRAM. -WINTER CAMP - A 5 DAY RESIDENT CAMP FOR BOY SCOUTS TO EARN MERIT BADGES HELD BETWEEN CHRISTMAS AND NEW YEARS EACH YEAR. -COUNCIL CAMPOREE - 7 TROOPS WITH 200 YOUTH AND ADULTS PARTICIPATED IN A WEEKEND OF SCOUT SKILLS ARE CAMP FAWCETT. -FALL & SPRING CUB CAMP - A WEEKEND CUB SCOUT CAMP HELD IN OCTOBER FOR CUB SCOUTS AND THEIR FAMILIES TO PARTICIPATE IN FUN ACTIVITIES AND GAMES. 713547 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 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 1 0 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DEVIN D KOEHLER CFRE 3256557107 PO BOX 1584 SAN ANGELO TX 76902 DEVIN KOEHLER SECRETARY & SCOUT EXECUTIVE 40.00 X X 135053 0 24337 HAROLD SHARP PRESIDENT 1.00 X X 0 0 0 CARL FRENTZ COUNCIL COMMISSIONER 1.00 X X 0 0 0 MIKE TERRILL VP OF MISSION IMPACT 1.00 X X 0 0 0 JAMES HUFFMAN VP OF PROPERTIES 1.00 X X 0 0 0 TRACEY DUKE VP OF DEVELOPMENT 1.00 X X 0 0 0 DON DUNBAR VP OF PROGRAM 1.00 X X 0 0 0 KEN GRIMM VP OF MARKETING 1.00 X X 0 0 0 DOUG TERRELL TREASURER 1.00 X X 0 0 0 JAY CASH BOARD MEMBER 1.00 X 0 0 0 MIKE HERNANDEZ BOARD MEMBER 1.00 X 0 0 0 DONNIE LUNSFORD BOARD MEMBER 1.00 X 0 0 0 LISA MAHLER BOARD MEMBER 1.00 X 0 0 0 JASON SKELTON BOARD MEMBER 1.00 X 0 0 0 SHERLEY SPEARS BOARD MEMBER 1.00 X 0 0 0 MARY WILLEY BOARD MEMBER 1.00 X 0 0 0 135053 0 24337 1 0 1 0 0 433 61937 133168 2000 195538 CAMPING REVENUE 713990 48084 48084 ACTIVITY REVENUE 713990 1566 1566 49650 15887 15887 7509 7509 266000 0 266000 266000 266000 237000 235362 1638 1638 1638 8990 61937 23160 -14170 -14170 100132 85310 14822 14822 COUNCIL PARTICIPANT FE 713990 14188 14188 18468 18468 32656 569530 78660 0 295332 9315 9315 159390 143672 6262 9456 101968 91916 4009 6043 11830 10663 465 702 3969 3578 156 235 16892 15227 664 1001 66453 59901 2612 3940 3102 3102 66026 59959 2418 3649 845 762 33 50 8702 8046 261 395 27 24 1 2 106571 96064 4188 6319 47651 43778 1543 2330 4993 4500 196 297 1602 1444 63 95 18761 18761 56774 55733 414 627 14489 13129 542 818 SUPPLIES 67351 59413 3164 4774 RECOGNITION AND AWARDS 9491 7360 320 1811 EQUIPMENT & MAINTENANCE 1236 1114 49 73 10443 9188 401 854 787881 713547 30863 43471 65827 66466 106387 0 69459 50251 2386 380 42668 37836 10726 7289 2227811 1526337 626784 701474 492425 457393 1416662 1321089 26158 38208 288 25726 18733 41083 30974 93255 87915 X 642592 580392 680815 652782 1323407 1233174 1416662 1321089 -218351 40990 87128 0 X 0 1 X 1 0 X 244926 252572 337254 222480 195538 1252770 118743 169644 185294 193421 149782 816884 363669 422216 522548 415901 345320 2069654 42500 500 26000 55033 29772 153805 0 42500 500 26000 55033 29772 153805 1915849 136695 144967 129681 215992 289396 916731 12271 12271 148966 144967 129681 215992 289396 929002 34182 36660 52173 29317 32656 184988 546817 603843 704402 661210 667372 3183644 0.60180 0.63290 0.29180 0.27070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 492841 132290 55413 207000 473544 540236 100394 146906 883 492841 666351 100959 -105988 117000 4086 540236 690355 7211 79388 107000 3603 666351 619927 57121 47110 30000 3803 690355 0.04000 0.22000 0.74000 0 0 156209 156209 1592846 1279956 312890 65701 38516 27185 328207 185551 142656 84848 22314 62534 701474 INVESTMENTS HELD BY OTHERS 457393 F 457393 X 694546 40990 87128 128118 566428 3102 3102 569530 784779 0 784779 3102 3102 787881 PART IV, LINE 2B: CUSTODIAL LIABILITIES 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 PURPOSE OF THE ENDOWMENT IS TO SUPPORT THE SCOUTING PROGRAM OF THE TEXAS SOUTHWEST COUNCIL. 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. DIST. CITIZEN DINNER 45437 38727 6710 9050 1905 CLAYBIRD SHOOT 19937 17657 2280 4334 243 2239 1 5553 5553 1440 314 3635 70927 61937 8990 5774 9607 7779 23160 -14170 1 REGISTRATION ASSISTANCE 5 9315 PART I, LINE 2: REGISTRATION ASSISTANCE FOR EACH RECIPIENT IS APPROVED BY THE SCOUT EXECUTIVE. X 0 0 0 0 0 0 0 0 0 DEVIN KOEHLER SECRETARY & SCOUT EXECUTIVE 134576 0 0 0 477 0 12950 0 11387 0 159390 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATE MEMBERSHIP OF THE ORGANIZATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS MUST BE REGISTERED AS ADULT LEADERS AS ESTABLISHED BY THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION A, LINE 7A CURRENT ACTIVE MEMBERS OF THE COUNCIL SHALL ELECT INCOMING MEMBERS AT THE ANNUAL MEETING OF THE LOCAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED AND REVIEWED BY A INDEPENDENT ACCOUNTING FIRM. THE 990 WAS THEN REVIEWED IN DETAIL BY THE EXECUTIVE BOARD AND PRESENTED TO THE ENTIRE COUNCIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES OF THE COUNCIL OR MEMBERS OF THEIR IMMEDIATE FAMILIES SHALL NOT HAVE ANY INTEREST, DIRECT OR INDIRECT, IN ANY OTHER BUSINESS IN WHICH ANY DEGREE CONFLICTS WITH THE EMPLOYEE'S PRIMARY OBLIGATIONS TO THE COUNCIL. IN THIS REGARD, EMPLOYEES OR MEMBERS OF THEIR IMMEDIATE FAMILIES SHOULD NOT POSSESS A SIGNIFICANT FINANCIAL INTEREST IN, OR RECEIVE REMUNERATION FROM, ANY BUSINESS THAT DOES, OR SEEKS TO DO BUSINESS WITH THE COUNCIL. IN ADDITION, EMPLOYEES SHOULD NOT CONDUCT BUSINESS ON BEHALF OF THE COUNCIL WITH MEMBERS OF THEIR IMMEDIATE FAMILY, OR AN ASSOCIATION WHICH COULD BE CONSTRUED AS SIGNIFICANT IN TERMS OF POTENTIAL CONFLICT OF INTEREST. EMPLOYEES OR MEMBERS OF THEIR IMMEDIATE FAMILY SHOULD NOT DO BUSINESS WITH OTHER EMPLOYEES OF THE COUNCIL ON THE BASIS OF THEIR MUTUAL ASSOCIATION WITH THE COUNCIL. ANY EMPLOYEE WHO BELIEVES THAT HIS OR HER PERSONAL ACTIONS OR INTEREST, OR THE ACTIONS OF OTHERS, MAY VIOLATE THIS POLICY MUST DISCUSS THE MATTER WITH THE SCOUT EXECUTIVE OR COUNCIL PRESIDENT. ANY EMPLOYEE WHOSE ACTIONS OR INTERESTS VIOLATE THIS POLICY MAY BE SUBJECT TO IMMEDIATE TERMINATION, IF SUCH IS DETERMINED TO BE IN THE BEST INTEREST OF THE COUNCIL. IT IS THE RESPONSIBILITY OF EVERY EMPLOYEE OF THE COUNCIL TO BE AWARE OF AND OBSERVE THESE STANDARDS. ACCORDINGLY, AN EMPLOYEE STATEMENT WILL BE DELIVERED TO EACH EMPLOYEE ANNUALLY. EACH EMPLOYEE IS ASKED TO SIGN AND RETURN THE EMPLOYEE STATEMENT TO THE COUNCIL DESIGNEE. EMPLOYEE STATEMENTS WILL BE HELD IN COMPLETE CONFIDENCE EXCEPT WITH NECESSARY TO CONDUCT AN INVESTIGATION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE SCOUT EXECUTIVE IS DETERMINED USING COMPARABILITY DATA, REVIEWED AND APPROVED BY THE BOARD, AND DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS LINE WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE NOT OPENLY MADE AVAILABLE TO THE PUBLIC BUT MAY BE OBTAINED THROUGH WRITTEN REQUEST IN ACCORDANCE WITH COUNCIL GUIDELINES.