2023-11-15T08:00:21-08:00 2022-12-31 750699590 SQUYRES & CO LLP 821 ESE LOOP 323 STE 100 TYLER TX 75701 990 2022-01-01 750808767 BOY SCOUTS OF AMERICA EAST TEXAS AREA COUNCIL BOYS 9035977201 1331 EAST FIFTH ST TYLER TX 75701 DANIEL ANDERSON SCOUT EXECUTIVE 2023-11-15 true DANIEL ANDERSON 999009999 true Charles Wayne Barton P00187425 9035972021 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 1331 EAST FIFTH ST TYLER TX 75701 2519860 false 1761 X http://www.etexscouts.org X 1933 TX The corporation shall promote, within the territory covered by the charter 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 of promoting the ability of boys 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 the methods which are now in common use by the Boy Scouts of America. 27 27 41 927 -4115 861405 883602 146502 170517 561 950423 275207 145395 1283675 2149937 51399 44972 0 892539 875997 0 314263 445941 2047747 1389879 2968716 -106204 -818779 1658402 1847430 147899 182206 1510503 1665224 The corporation shall promote, within the territory covered by the charter 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 of promoting the ability of boys 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 the methods which are now in common use by the Boy Scouts of America. false false 2384689 THE EAST TEXAS AREA COUNCIL SERVES OVER 5,300 YOUTH AND 1,000 ADULT MEMBERS AND PARTICIPANTS IN 17 EAST TEXAS COUNTIES. THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.CUB SCOUTS IS A FAMILY ORIENTED, FUN AND EDUCATIONAL PROGRAM FOR YOUTH IN GRADES K-5.SCOUTS BSA PROGRAM IS FOR 11-17 YEAR OLDS WHO STEP INTO LEADERSHIP ROLES IN THE OUTDOOR CLASSROOM WITH GUIDANCE FROM TRAINED LEADERS. VENTURING PROGRAM IS A HIGH ADVENTURE AND THE OUTDOOR CLASSROOM COMBINED TO TEACH 14-20 YEAR OLD BOYS AND GIRLS CHARACTER AND LEADERSHIP.EXPLORING PROGRAM IS A HANDS ON CAREER EXPERIENCES WITH POSITIVE, PROFESSIONAL ADULT LEADERS.THE OUTDOOR CLASSROOM EDUCATED OVER 600 SCOUTS AS PART OF OUR WEEK-LONG SUMMER AND "TURKEY" CAMPS IN OUR COUNCIL AND ANOTHER 700 ELSEWHERE.THOUSANDS OF HOURS OF VOLUNTEER COMMUNITY SERVICE WERE RECORDED THROUGH OUR JOURNEY TO EXCELLENCE PROGRAM.2022 SAW 71 SCOUTS EARN THE BSAS HIGHEST AND MOST PRESTIGIOUS RANK: EAGLE SCOUT, A 40% INCREASE OVER THE PRIOR YEAR. 2384689 true true false false false false false false true true true false false false true true false true false false false false false false true false false false true true false false false false false false false false false false false false false true true true false false true 20 0 true 41 true true true false false false false true false false 0 false false false false false false false X 27 27 false false false false true true true true true false true true true true true true true true true true false X DANIEL ANDERSON 9035977201 1331 EAST FIFTH ST TYLER TEXAS TYLER TX 75701 X DEWAYNE STEPHENS SCOUT EXECUTIVE 55.00 0.00 259443 0 42518 SEE ATTACHED SCHEDULE 1 Director 0.00 0.00 X 0 0 0 259443 42518 1 false true false 0 195037 146789 278267 263509 883602 ACTIVITIES 900099 21666 21666 CAMPING 721210 148851 148851 170517 8257 8257 0 3709 3709 0 1142000 199834 942166 942166 942166 91793 146789 82639 9154 9154 0 142011 87450 54561 54561 MISCELLANEOUS 900099 82086 82086 OIL & GAS WKING INTEREST 211110 -4115 -4115 77971 2149937 252603 -4115 1017847 0 44972 44972 0 0 259443 206440 24983 28020 0 418105 329066 41970 47069 73033 59191 6524 7318 70455 54983 7293 8179 54961 43889 5219 5853 0 0 0 0 0 0 0 0 0 0 0 103390 90774 5947 6669 19387 16516 1353 1518 0 1073 1073 0 26966 20798 2907 3261 57713 54098 1704 1911 67915 64860 1440 1615 SETTLEMENT 1505910 1161358 162337 182215 SUPPLIES 97254 96210 492 552 PROFESSIONAL FEES 90725 74600 3270 12855 OTHER 26175 19709 2457 4009 51239 46152 1868 3219 2968716 2384689 269764 314263 0 485570 1153067 78856 121364 120514 98105 0 0 0 89426 99005 26784 38580 974628 648557 846014 326071 0 0 0 0 11238 11238 1658402 1847430 27834 55254 1316 18553 117661 107417 1088 982 147899 182206 X 1080542 1302295 429961 362929 1510503 1665224 1658402 1847430 X -818779 973500 X false true X true false X 918403 922587 689760 861405 883602 4275757 0 0 918403 922587 689760 861405 883602 4275757 0 4275757 7188 7353 2305 1585 11966 30397 2275 483 -1129 -2693 -4115 -5179 88349 62079 180336 211532 82086 624382 4925357 0.86810 0.87350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2192669 2735 2195404 2939671 -748662 1660 2192669 2935146 3410 1115 2939671 2930428 2975 1743 2935146 2927592 479 2357 2930428 false true false 216656 216656 43141 43141 101010 62738 38272 103349 48920 54429 510472 493758 16714 326071 Other 981 Rounding 1 982 X Part IV, Line 2b: Explanation of escrow account liability The Council holds custodial funds for registration, Boys Life Magazine, for some units and various other specified purposes. Part V, Line 4: Intended uses of the endowment fund. TO SUPPORT THE BOY SCOUT CAMP AND GENERAL OPERATIONS OF BOY SCOUTS - EAST TEXAS AREA COUNCIL Part X : FIN48 Footnote The Council and Foundation are tax-exempt organizations under Section 501(c)(3) of the Internal Revenue code and are exempt from federal and state income taxes. The Council is subject to federal income tax on any unrelated business taxable income. The amount of the income tax expense is not material to the consolidated financial statements as a whole and is, therefore, included in management and general support services on the consolidated statement of functional expenses. The Organization evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the Organization as of December 31, 2022 and 2021.The Organization's policy is to classify income tax penalties and interest as interest expense in the consolidated financial statements. During the years ended December 31, 2022 and 2021, respectively, the Organization incurred no penalties and interest. The Council's and Foundation's Federal Return of Organizations Exempt from Income Tax (Forms 990) for 2019, 2020, and 2021 are subject to examination by the IRS, generally for the three years after they were filed. As of the date of this report, the Council's and Foundation's 2022 returns had not yet been filed. false DISTINQUISHED CITIZEN AWARD 156475 131865 24610 24610 POPCORN SALES 57636 57636 14172 34310 1 24471 14924 9547 9547 238582 146789 91793 14172 68467 82639 9154 true 0 0 REG FOR HISPANIC OUTREACH 1773 43183 REG FOR LOW INCOME 1 25 REG FOR ECONOMIC RELIEF FUND 116 252 CHAMPERSHIP - ECONOMIC RELIEF FUND 3 405 REG FOR COUNCIL 1 11 REG FOR SUMMER CAMP 9 672 FOOD - ECONOMIC RELIEF FUND 14 424 Grantmaker's Description of How Grants are Used AMOUNTS PAID ARE PRIMARILY FOR REGISTRATION FEES PAID TO THE NATIONAL BOY SCOUTS OF AMERICA FOR INDIVIDUALS WHO MEET THE QUALIFICATIONS. X X X X false false false false false false false false false DEWAYNE STEPHENS SCOUT EXECUTIVE 259443 29957 12561 301961 Form 990, Part VI, Section A, Line 1a The executive board shall be the governing body of the corporation and shall manage its affairs. The executive board shall be the local reviewing authority with respect to matters within the Scouting movement which arise in the territory of the corporation.The executive board of the corporation shall consist of (a) not fewer than 25 nor more than 50 members elected by the local council from among its active members plus, (b) the officers of the corporation including the Scout executive, who shall have no vote, (c) the chairs of the committees of the executive board, (d) the chairs of the several district committees, upon their being approved by the executive board, and (e) not more than two youth members, who shall be registered Boy Scouts or Venturers appointed by the council president with the approval of the executive board to serve for a term of 1 year. Regular members of the executive board shall be elected at the annual meeting of the local council, shall take office immediately following such meeting, and shall continue in office until the conclusion of the next succeeding annual meeting of the local council and until their respective successors are elected and qualify. Chairs of the committees of the executive board take office as members of the executive board upon their being appointed by the president and approved by the executive board. District chairs take office as members of the executive board upon their being approved by the executive board. Any vacancy on the executive board of the local council may be filled by the executive board, and the person so elected shall hold office for the unexpired period of the term of office. Nominations to fill vacancies shall be made by the nominating committee. A member of the executive board may be removed upon 30 days' written notice to the members of the executive board and by an affirmative vote of two-thirds of the entire membership of the board. The executive board shall meet at such time and place as the executive board may direct and in any event at least FOUR times annually including an organizational meeting as soon as practicable following the annual meeting of the local council. Special meetings of the executive board may be called by the executive committee of the executive board or by the president and shall be called within 30 days upon the written request of at least one-fifth of the members of the executive board (which request shall specify the purpose of such special meeting). A notice of each meeting of the executive board shall be provided to each member at least 5 days in advance of the meeting. One-third of the members of the executive board shall constitute a quorum for all purposes.Unless otherwise required by law, the articles of incorporation or these bylaws, all questions presented to a meeting of the executive board at which a quorum is present shall be decided by a majority of those actually voting.Notwithstanding any provision to the contrary contained herein, any meeting, regular or special, may be held by telephone / speaker phone / video phone / internet conferencing or similar electronic communication equipment so long as all directors can hear one another, and those participating in the meeting receive and vote on the same information. All such directors participating electronically shall be deemed to be present, in person, at such meeting.Any regular member of the executive board who fails to attend a minimum of two meetings of the executive board in any one year shall not be eligible for reelection as a regular member of the executive board for the ensuing term, provided, however, that the executive board may excuse absences and any absence so excused shall be counted as a meeting attended. Form 990, Part VI, Section A, Line 6 Active members may elect the members of the governing body and approve significant decisions of the governing body. 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 Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transact such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate. Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS APPROVES THE AUDITED FINANCIAL STATEMENTS FROM WHICH THE FORM 990 IS PREPARED. THE FORM 990 IS PROVIDED FOR REVIEW BEFORE FILING TO THE TREASURER, ASSISTANT TREASURER, AUDIT COMMITTEE, AND THE EXECUTIVE BOARD COMMITTEE. Form 990, Part VI, Section B, Line 12c THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. Form 990, Part VI, Section B, Line 15b The volunteer Council President appoints a qualified compensation committee to review the Scout Executive's goals, accountability, and written performance evaluation to determine the compensations. The compensations are approved by the Council President in consultation with our National Boy Scout of America representative to insure consistency and comparison to other Scout Councils. The Council President brings the Compensation Committee's recommendations for compensation to the volunteer Executive Committee for final approval. Form 990, Part VI, Section C, Line 19 THE REQUIRED DOCUMENTS ARE PROVIDED UPON REQUEST. Form 990, Part XI, Line 9 = $973500 EAST TEXAS BOY SCOUT FOUNDATION 1331 E FIFTH ST TYLER TX 75701 756015667 SUPPORT THE EAST TEXAS AREA COUNCIL BOY SCOUTS OF AMERICA TX 501(C)(3) 11a N/A true false true true false false false false false true false true false false false false false false false false EAST TEXAS BOY SCOUT FOUNDATION b 1597 FMV EAST TEXAS BOY SCOUT FOUNDATION c 278267 FMV EAST TEXAS BOY SCOUT FOUNDATION i 1505910 Appraisal EAST TEXAS BOY SCOUT FOUNDATION k 30780 FMV