2026-09-04T14:51:16-05:00 2025-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 741143068 BOY SCOUTS OF AMERICA SOUTH TEXAS COUNCIL BOYS 3618144300 700 EVERHART TERRACE BUILDING A CORPUS CHRISTI TX 78411 MARTIN SEPULVEDA SCOUT EXECUTIVE 3618144300 2026-09-04 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-09-04 2025 MARTIN SEPULVEDA 700 EVERHART TERRACE BUILDING A CORPUS CHRISTI TX 78411 1934736 0 1761 X WWW.SOUTHTEXASSCOUTING.ORG X 1919 TX TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES 44 44 41 840 0 0 1036774 1132361 182614 207885 232831 61651 129593 212650 1581812 1614547 29409 20643 0 0 708703 714191 0 0 52572 861325 831075 1599437 1565909 -17625 48638 5734429 5771096 626648 527279 5107781 5243817 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHAPTER FROM TIME TO TIME GRANTED IT BY SCOUTING AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING 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 SCOUTING AMERICA. 0 0 1384649 20643 420020 TRAINING YOUTH IN THE SCOUTING PROGRAM IN OUTDOOR SKILLS, LEADERSHIP, CHARACTER AND PROBLEM SOLVING. THE COUNCIL'S 2025 YEAR END YOUTH REGISTRATION WAS 1,646. THE COUNCIL HELD ONE SUMMER RESIDENT CAMP SESSIONS, TWO WINTER CAMP SESSIONS, AND 10 CUB SCOUT WEEKEND CAMPOUTS AND DAY CAMPS IN 2025. 1384649 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 44 44 1 0 0 0 1 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 KENNETH SOTO PRESIDENT 1.00 X X 0 0 0 MICHAEL LEDBETTER COUNCIL COMMISSIONER 1.00 X X 0 0 0 GABRIEL GUERRA IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 NICK BLACK TREASURER & VP FINANCE/BUDGET 1.00 X X 0 0 0 RON DENNIS VP LEGAL AFFAIRS 1.00 X X 0 0 0 TRAVIS NELSON VP FUND DEVELOPMENT 1.00 X X 0 0 0 ANDY CORBETT VP PROGRAM 1.00 X X 0 0 0 LEONARD RIVERA PH D VP EDUCATIONAL RELATIONS 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 AUGUSTIN RIVERA JR VP OF RELATIONSHIPS 1.00 X X 0 0 0 JOHN JACKSON MEMBER OF EXECUTIVE COMMITTEE 1.00 X X 0 0 0 RALPH MEYER MEMBER OF EXECUTIVE COMMITTEE 1.00 X X 0 0 0 CHARLES ZAHN JR MEMBER OF EXECUTIVE COMMITTEE 1.00 X X 0 0 0 MATT ADLER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ANDY BENNETT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 OSBERT BLOW EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RON BOHNA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JORGE A CARRION OD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID DAWOOD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GARY FORD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DR MARCOS GARCIA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROLAND GARZA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KENT GRIER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROY DALE GRIFFIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN HALE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SCOTT HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM DAVID HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DR DAVID HENSLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KRYSTAL HOUCK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS MANHEIMER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CARLOS MARTINEZ 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 BURT MOOREHOUSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREGORY PERKES EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ALEX RAMIREZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 TANNY RANDS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID RICHTER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID RUSSELL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LUIS SEPULVEDA 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 MARTIN SEPULVEDA SCOUT EXECUTIVE 40.00 X 119690 0 27256 119690 0 27256 1 0 0 0 0 86146 126515 919700 1132361 CAMPING REVENUE 721210 126031 126031 ACTIVITY REVENUE 611600 81854 81854 207885 59792 59792 14491 0 14491 14491 14491 13912 12053 1859 1859 1859 22000 126515 35976 -13976 -13976 378857 272160 106697 106697 COUNCIL PARTICIPATION 611600 51457 51457 53981 53981 105438 1614547 420020 0 62166 20643 20643 146946 129684 13563 3699 417911 368818 38573 10520 53392 45899 5888 1605 56209 47970 6473 1766 39733 34979 3735 1019 47400 24261 22293 846 11212 11212 1506 1295 166 45 69 59 8 2 30720 27297 1890 1533 17034 14678 1851 505 152224 139508 7544 5172 34027 30143 2741 1143 8324 7509 640 175 32789 28207 3600 982 37073 37073 182608 180344 1779 485 99500 97508 1565 427 SUPPLIES 116182 99225 589 16368 RECOGNITION 24353 18703 1233 4417 EQUIPMENT & MAINTENANCE 10855 9993 677 185 BAD DEBT 950 950 24249 20853 2668 728 1565909 1384649 128688 52572 108753 140649 197921 204849 60303 57953 12733 27580 34173 39286 23024 27960 8140834 4161147 4133532 3979687 1030015 1174746 133975 118386 5734429 5771096 37777 58875 25539 26132 87168 40091 332770 298615 8516 134878 103566 626648 527279 X 3669366 3745730 1438415 1498087 5107781 5243817 5734429 5771096 48638 87398 0 X 0 1 X 1 0 X 1016090 1015910 931364 1036774 1132361 5132499 1016090 1015910 931364 1036774 1132361 5132499 223636 4908863 31088 39353 68282 80600 74283 293606 5426105 2618221 0.90470 0.92110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1118102 2000 141831 22912 11212 1227809 1032583 17000 119549 43279 7751 1118102 928688 3000 131098 24336 5867 1032583 1070798 52000 -158204 29799 6107 928688 1001715 5495 121593 51206 6799 1070798 0.06000 0.75000 0.19000 0 0 7403144 3512678 3890466 653469 632594 20875 84221 15875 68346 3979687 OPERATING LEASE LIABILITY 61686 FINANCE LEASE LIABILITY 41880 103566 X 1690733 87398 87398 1603335 11212 11212 1614547 1554697 0 1554697 11212 11212 1565909 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 FROST BANK TEXAS (PREVIOUSLY WELLS FARGO BANK) 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 130907 114907 16000 9816 15040 2000 2095 TOUGHEST SCOUT CHALLENGE 12094 6094 6000 881 4599 1 5514 5514 722 633 190 148515 126515 22000 10538 16554 2000 6884 35976 -13976 1 REGISTRATIONS AND CAMPERSHIPS 310 20643 PART I, LINE 2: GRANTS ARE MADE TO MAKE SURE EVERY YOUTH CAN BENEFIT FROM SCOUTING'S FUN, EXCITING, ADVENTURE-FILLED ACTIVITIES. 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 6 THE CORPORATE MEMBERSHIP OF THE CORPORATION SHALL BE COMPOSED OF ACTIVE MEMBERS AND MAY ALSO INCLUDE ASSOCIATE MEMBERS AND HONORARY MEMBERS. ALL ACTIVE, ASSOCIATE, AND HONORARY MEMBERS MUST MEET THE MEMBERSHIP QUALIFICATIONS ESTABLISHED BY ARTICLE VI OF THE CORPORATION'S ARTICLES OF INCORPORATION. THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE OF THE LOCAL COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS ASSOCIATE MEMBERS OF THE LOCAL COUNCIL PERSONS DESIRING TO MAINTAIN AN ACTIVE SCOUTER MEMBERSHIP WITHOUT ASSIGNMENT TO ACTIVE SERVICE. ASSOCIATE MEMBERS ARE NOT ELECTED AS MEMBERS AT LARGE AND SHALL HAVE NO VOTE BUT MAY WEAR THE UNIFORM AND INSIGNIA. THE ACTIVE MEMBERS OF THE LOCAL COUNCIL MAY ELECT AS HONORARY MEMBERS OF THE LOCAL COUNCIL PERSONS WHOSE ELECTION MAY FURTHER THE SCOUTING PROGRAM. HONORARY MEMBERS ARE NOT ELECTED AS MEMBERS AT LARGE AND SHALL HAVE NO VOTE. 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.