2026-01-08T10:55:20+00:00 2023-12-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-01-01 756104103 Boy Scouts America Longhorn Council Properties Foundation Inc BOYS PO Box 54190 Hurst TX 76054 WENDY SHAW MANAGER 8172318500 2026-01-14 false Andrew Gray P01517705 9727028262 2026-01-07 2023 2025-03-06 01:10:19Z X Wendy Shaw PO Box 54190 Hurst TX 76054 4746882 false X www.longhorncouncil.org X 1992 TX THE BOY SCOUTS OF AMERICA LONGHORN COUNCIL PROPERTIES FOUNDATION, INC. PRIMARILY HOLDS/OWNS ASSETS OF PROPERTY (LAND AND STRUCTURES) FOR THE BENEFIT OF THE HEART O' TEXAS COUNCIL, BOY SCOUTS OF AMERICA, DBA LONGHORN COUNCIL, BOY SCOUTS OF AMERICA. IT ALSO ADMINISTERS ASSOCIATED CASH ACCOUNTS USED FOR IMPROVEMENTS TO THOSE CAMPS. 6 6 0 6 0 0 758831 1203267 0 1000042 3528649 76581 14966 1835454 4746882 1471989 1000000 0 0 0 0 293478 296757 1765467 1296757 69987 3450125 48926020 11402838 1126734 504552 47799286 10898286 THE BOY SCOUTS OF AMERICA LONGHORN COUNCIL PROPERTIES FOUNDATION, INC. PRIMARILY HOLDS/OWNS ASSETS OF PROPERTY (LAND AND STRUCTURES) FOR THE BENEFIT OF THE HEART O' TEXAS COUNCIL, BOY SCOUTS OF AMERICA, DBA LONGHORN COUNCIL, BOY SCOUTS OF AMERICA. IT ALSO ADMINISTERS ASSOCIATED CASH ACCOUNTS USED FOR IMPROVEMENTS TO THOSE CAMPS. false false 1074621 1000000 THE BOY SCOUTS OF AMERICA LONGHORN COUNCIL PROPERTIES FOUNDATION, INC.is dedicated to providing and maintaining high-quality, safe, and enriching facilities to support the mission of Scouting. Through the stewardship of camps, and other properties, the Foundation ensures that Scouts and leaders have access to spaces where they can learn essential life skills, foster a love for the outdoors, and develop strong leadership qualities. 1074621 true true false false false false false false true true false false false true true 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 true true true false false true 0 0 0 false false false false false false false false false false false false X 6 6 false false false false false false true true false false false false true true true false true false false false X Anna Hudak 8172318500 850 Cannon Drive Hurst TX 76054 GREGORY BIRD PRESIDENT 2.0 1.0 X X 0 0 0 DRAYTON MCLANE III TRUSTEE 1.0 0.0 X 0 0 0 GLENN ADAMS TRUSTEE 1.0 0.0 X 0 0 0 JIM FINLEY TRUSTEE 1.0 0.0 X 0 0 0 JIM RYFFEL TRUSTEE 1.0 0.0 X 0 0 0 PAUL LEONARD III TRUSTEE 1.0 0.0 X 0 0 0 Anna Hudak CFO 3.0 40.0 X 0 114474 3541 CHRISTOPHER HILLS CHIEF FINANCIAL OFFICER 2.0 40.0 X 0 103828 6869 WENDY SHAW MANAGER 5.0 40.0 X 0 195885 14711 0 414187 25121 3 false true false 0 177965 1025302 1203267 0 0 0 0 0 1558994 1558994 14966 14966 0 0 1969655 1969655 0 1969655 1969655 0 0 0 0 0 4746882 0 0 3543615 1000000 1000000 61568 61568 5138 5138 18771 18771 91255 0 91255 0 450 450 52210 52210 22411 22411 44954 0 44954 0 1296757 1074621 222136 0 208922 818634 117657 246430 4282093 0 0 8645048 2589367 3515703 6055681 44970915 0 0 112823 0 48926020 11402838 169175 0 957559 504552 1126734 504552 X 46479501 3046156 1319785 7852130 47799286 10898286 48926020 11402838 X 3450125 551379 1086045 -41988549 X false true X false false X X 1 Boy Scouts of America Council - Longhorn Council 741157377 7 true 1000000 0 1 1000000 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39356367 0 0 39356367 0 53852955 8143 -9381649 5123082 39356367 46385801 14010 9071126 1599577 18405 53852955 40784206 5400 7104352 1484549 23608 46385801 34814215 11873 8895791 2919825 17848 40784206 0.0 0.0 0.0 false false 1952246 1952246 2408269 1842438 565831 187865 183892 3973 4096668 563037 3533631 6055681 Payable to Affiliate 396221 Retainage Payable 107331 Other LIabilities 1000 504552 5279490 551379 0 551379 4728111 18771 0 18771 4746882 1277986 0 0 1277986 18771 0 18771 1296757 Schedule D, Part X, Line 2 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. true Boy Scouts of America Council - Longhorn Council 850 Cannon Drive Hurst TX 76054 741157377 501(C)(3) 1000000 Council Support 1 0 Schedule I, Part I Procedures for monitoring the use of grant funds Funds are only granted to the Boy Scouts of America Council Longhorn Council, which is the Foundation's supported entity. A minority of the foundation's board of directors also serve on the council's board of directors. The monitoring of the use of grant funds is through communication and reports from the council scout executive no less than twice a year. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ANNUAL DISTRIBUTIONS: IN ORDER TO ALLOW THE BOARD OF DIRECTORS OF THE COUNCIL (THE "COUNCIL BOARD") TO APPROPRIATELY BUDGET FUNDS AVAILABLE TO THE COUNCIL FROM THE FOUNDATION ON AN ANNUAL BASIS, THE FOUNDATION BOARD SHALL DETERMINE AT ITS FIRST MEETING EACH CALENDAR YEAR THE MAXIMUM AMOUNT THAT WILL BE AVAILABLE FOR DISTRIBUTION (FROM) THE FOUNDATION FOR (THE) FOLLOWING CALENDAR YEAR (THE "DISTRIBUTION YEAR") PURSUANT TO THIS DISTRIBUTION POLICY AS ITS "MAXIMUM ANNUAL DISTRIBUTION." THE MAXIMUM AMOUNT THAT IS TO BE REQUESTED BY THE COUNCIL FOR DISTRIBUTION FROM THE FOUNDATION (THE "REQUESTED ANNUAL DISTRIBUTION") SHOULD BE BUDGETED BY THE COUNCIL BOARD DURING ITS BUDGET PROCESS DURING THE YEAR PRECEDING THE APPLICABLE DISTRIBUTION YEAR. A REQUEST FOR SUCH AMOUNT FOR THAT YEAR SHALL BE COMMUNICATED TO THE FOUNDATION BOARD NO LATER THAN DECEMBER 1. PRIOR TO THE CALENDAR YEAR IN WHICH THE DISTRIBUTION WILL TAKE PLACE, UTILIZING ANY FORM(S) PROVIDED BY THE FOUNDATION AND HAVING ANY REQUIRED DATA ATTACHED. THE MAXIMUM ANNUAL DISTRIBUTION SHALL BE ONE OF MANY FACTORS TAKEN INTO ACCOUNT BY THE FOUNDATION IN DETERMINING THE AMOUNT TO BE DISTRIBUTED TO THE COUNCIL IN ANY APPLICABLE YEAR (THE "APPROVED ANNUAL DISTRIBUTION"). false false false false false false false false false WENDY SHAW MANAGER 0 194889 0 507 0 489 0 6359 0 8352 0 210596 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 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 PROPERTIES 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfer to Endowment Foundation - -41988549; Form 990, Section B Amended Return, Parts and Schedules Amended The originally filed return utilized preliminary financial information because the audited financial statements were not yet issued. During the audit, management determined that: (1) Beginning net assets required adjustment for pledges receivable; (2) Net assets required adjustment to properly recognize the transfer of the endowment fund; (3) Contributions were misstated due to recording on a cash basis rather than recognizing pledges receivable on the accrual basis; (4) Investment income for the year required correction and accrual recognition to align with the audited financial statements (including interest, dividends, and realized/unrealized gains, as applicable) ; and (5) The reason for public charity status had been updated. Accordingly, the following sections have been amended: * Part I - Summary (updated year-end totals) * Part III - Statement of Program Service Accomplishments (program expenses and revenue) * Part VIII - Statement of Revenue (contribution/pledges; investment income lines for interest/dividends, and gain on sale of securities) * Part IX - Statement of Functional Expenses (grants) * Part X - Balance Sheet (net assets with/without donor restrictions) * Part XI - Reconciliation of Net Assets (unrealized gain on investments; restatement of PY net assets; other adjustments for endowment transfer) * Schedule A - Public Charity Status and Public Support (updated for support organization type) * Schedule B - Schedule of Contributors (updated donor listings impacted) * Schedule D, Part XII - Reconciliation of Revenue * Schedule D, Part XII - Reconciliation of Expenses * Related cross-references, subtotals, and totals affected by the above changes No other sections of the return were affected by this amendment. Boy Scouts of America Council - Longhorn 850 Cannon Drive Hurst TX 76054 741157377 Boy Scouting TX 501(c)(3) 7 NA false Boy Scouts of America Longhorn Council Endowment Foundation Inc 850 Cannon Drive Hurst TX 76054 921291425 Support TX 501(c)(3) Type I BSA Longhorn false false false true false true false false false false false false true true true true true false false false