2024-04-12T08:00:53-05:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 746079583 BOY SCOUTS OF AMERICA ALAMO AREA COUNCIL BOYS 2103418611 2226 NW MILITARY HWY SAN ANTONIO TX 78213 MICHAEL DE LOS SANTOS SCOUT EXECUTIVE 2103418611 2024-04-10 1 MICHAEL DE LOS SANTOS 999009999 0 MICHAEL J PETERSON CPA P01833529 2187224705 2024-04-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X MICHAEL DE LOS SANTOS 2226 NW MILITARY HWY SAN ANTONIO TX 78213 6283977 0 X WWW.ALAMOAREABSA.ORG X 1929 TX TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 42 42 52 2828 0 0 3745975 1948372 626446 595440 773550 481386 469771 483814 5615742 3509012 115913 139583 0 0 2445665 2710884 0 0 224587 2028614 1948113 4590192 4798580 1025550 -1289568 31885070 28555691 319610 5097426 31565460 23458265 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 0 0 3887124 139583 1003242 THE BOY SCOUTS OF AMERICA (BSA) IS ONE OF THE NATION'S LARGEST AND MOST PROMINENT VALUES-BASED YOUTH DEVELOPMENT ORGANIZATIONS. THE BSA PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSBILITIES OF PATICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. FOR OVER A CENTURY, THE BOY SCOUTS OF AMERICA HAS HELPED BUILD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. THE BOY SCOUTS OF AMERICA BELIEVES - AND, THROUGH OVER A CENTURY OF EXPERIENCE, KNOWS - THAT HELPING YOUTH IS A KEY TO BUILDING A MORE CONSCIENTIOUS, RESPONSIBLE, AND PRODUCTIVE SOCIETY. THE BOY SCOUTS OF AMERICA AND LEARNING FOR LIFE CARRIES OUT THEIR MISSION THROUGH THE FOLLOWING PROGRAMS:- CUB SCOUTING IS FOR BOYS IN THE FIRST THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. BOYS WHO ARE OLDER THAN 10, OR WHO HAVE COMPLETED THE FIFTH GRADE, CAN NO LONGER JOIN CUB SCOUTING, BUT THEY MAY BE ELIGIBLE TO JOIN THE BOY SCOUTING. CUB SCOUTING IS A FAMILY ORIENTED PROGRAM DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF YOUNGER BOYS.- BOY SCOUTING IS FOR BOYS 11 TO 17 YEARS OF AGE. BOYS ALSO MAY BECOME BOY SCOUTS IF THEY HAVE EARNED THE CUB SCOUTING ARROW OF LIGHT AWARD AND ARE AT LEAST 10 YEARS OLD OR HAVE COMPLETED THE FIFTH GRADES AND ARE AT LEAST 10 YEARS OLD. BOY SCOUTING IS DESIGNED TO ACHIEVE THE AIMS OF SCOUTING THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH THE COUNSEL OF AN ADULT SCOUTMASTER.- VENTURING IS A YEAR-ROUND PROGRAM FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING PROVIDES POSITIVE EXPERIENCES THROUGH EXCITING AND MEANINGFUL YOUTH-RUN ACTIVITIES THAT HELP MEMBERS PURSUE THEIR SPECIAL INTERESTS, GROW BY TEACHING OTHERS, AND DEVELOP LEADERSHIP SKILLS.- LEARNING FOR LIFE OFFERS SEVEN PROGRAMS, K-12, DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE SEVEN PROGRAMS FOCUS ON CHARACTER EDUCATION AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL. THERE ARE TWO PROGRAM METHODS. WE HAVE SIX SCHOOL BASED PROGRAMS AND ONE WORKSITE-BASED PROGRAM. EXPLORING IS LEARNING FOR LIFE'S CAREER EDUCATION EIGHTH GRADE OR 15 THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. 22,331 YOUTH ARE SERVED THROUGH CUB SCOUTING, BOY SCOUTING, VENTURING, LEARNING FOR LIFE AND EXPLORING IN 639 UNITS/GROUPS. THIS IS MADE POSSIBLE WITH THE 5,407 VOLUNTEERS THAT WORK ALONGSIDE THESE YOUTH. STARTING IN 2018, FAMILIES CAN CHOOSE TO SIGN UP THEIR SONS AND DAUGHTERS WHO ARE AGES 5-10 FOR CUB SCOUTS. CHARTERED ORGANIZATIONS MAY CHOOSE TO ESTABLISH A NEW GIRL PACK, ESTABLISH A PACK THAT CONSISTS OF GIRL DENS AND BOY DENS OR REMAIN AN ALL-BOY PACK. CUB SCOUT DENS WILL BE SINGLE GENDER - - ALL BOYS OR ALL GIRLS. USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, SCOUTS BSA LAUNCHED IN FEBRUARY 2019, ENABLING ALL ELIGIBLE YOUTH AGES 11-17, TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA WILL BE SINGLE GENDER ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE ORGANIZATION TO MAINTAIN THE INTEGRITY OF SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES. 3887124 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 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 24 0 1 52 1 0 0 0 0 0 1 1 0 0 0 0 X 42 42 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X MICHAEL DE LOS SANTOS 2103418611 2226 NW MILITARY HWY SAN ANTONIO TX 78213 MICHAEL DE LOS SANTOS SECRETARY 40.00 X X 230558 0 38388 RAUL RIOS PRESIDENT 1.00 X X 0 0 0 TIMO HIXON BOARD MEMBER 1.00 X 0 0 0 TOBY MARTINEZ BOARD MEMBER 1.00 X 0 0 0 LUIS DE LA GARZA BOARD MEMBER 1.00 X 0 0 0 DR THOMAS EVANS BOARD MEMBER 1.00 X 0 0 0 PATRICK WALTHER BOARD MEMBER 1.00 X 0 0 0 JIM SYRING BOARD MEMBER 1.00 X 0 0 0 HEATHER HARRISON BOARD MEMBER 1.00 X 0 0 0 CHRISTIAN WEBSTER BOARD MEMBER 1.00 X 0 0 0 DR JOHN THOMAS BOARD MEMBER 1.00 X 0 0 0 CHRIS TALLEY BOARD MEMBER 1.00 X 0 0 0 MARK MAYS BOARD MEMBER 1.00 X 0 0 0 JAVIER SALAZAR BOARD MEMBER 1.00 X 0 0 0 DEBORAH KNAPP BOARD MEMBER 1.00 X 0 0 0 AMAURY DE BARROS CONTI BOARD MEMBER 1.00 X 0 0 0 AMY BURDICK BOARD MEMBER 1.00 X 0 0 0 ANDY RUSS BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER SMITH BOARD MEMBER 1.00 X 0 0 0 CHARLES NILS SMITH BOARD MEMBER 1.00 X 0 0 0 AJ STURM BOARD MEMBER 1.00 X 0 0 0 TED DUNNAM BOARD MEMBER 1.00 X 0 0 0 CARLETON SPEARS BOARD MEMBER 1.00 X 0 0 0 MIKE MCGINNIS SR. VP OFTOTAL FINANCIAL DEV. 1.00 X 0 0 0 STEVE SKINNER BOARD MEMBER 1.00 X 0 0 0 ADAM PITTMAN OA LODGE ADVISOR 1.00 X 0 0 0 JASON SCHROEDER BOARD MEMBER 1.00 X 0 0 0 RYAN RUMMEL BOARD MEMBER 1.00 X 0 0 0 JIM LYNCH BOARD MEMBER 1.00 X 0 0 0 ROSAILND ALDERMAN BOARD MEMBER 1.00 X 0 0 0 JAMES SCOTT JONES COUNCIL COMMISSIONER 1.00 X X 0 0 0 PAUL GARRO LEADERSHIP RESOURCE CHAIR 1.00 X 0 0 0 JIM MONTGOMERY LEGAL COUNSEL* 1.00 X 0 0 0 JIM JEFFERY PAST PRESIDENT 1.00 X 0 0 0 LANCE HIRSCH BOARD MEMBER 1.00 X 0 0 0 BRETT MORGAN RISK MANAGEMENT CHAIR 1.00 X 0 0 0 MANISH KAPOOR SR. VP OF DISTRICT OPERATIONS 1.00 X X 0 0 0 JIM SEALS SR. VP OF FINANCE/TREASURER 1.00 X X 0 0 0 GARY KOEGEBOEHN SR. VP OF MEMBERSHIP 1.00 X 0 0 0 SCOTT SYAMKEN SR. VP OF OUTDOOR ADVENTURES 1.00 X 0 0 0 ALAN COMPTON SR. VP OF TRAINING 1.00 X 0 0 0 PATRICK FLINN STRATEGIC PLAN CHAIR 1.00 X 0 0 0 SEAN MAGNUSON DIRECTOR OF SCOUTING OPERATIONS/COO 40.00 X 109923 0 28458 340481 0 66846 2 0 1 0 0 19938 427017 2168 1499249 1948372 CAMPING AND ACTIVITY INCOME 713990 595440 595440 595440 394678 394678 1802405 1715697 86708 86708 86708 25640 427017 54509 -28869 -28869 1412561 1004759 407802 407802 MISCELLANEOUS 900099 104881 104881 104881 3509012 1003242 0 557398 139583 139583 407327 315629 62668 29030 1758799 1499768 176046 82985 383922 286250 75053 22619 160836 128150 24009 8677 80608 14165 59832 6611 299773 264063 12538 23172 219357 197804 13757 7796 77387 68888 4237 4262 29415 24166 3423 1826 8540 6576 1281 683 615670 593376 14540 7754 180178 159673 17244 3261 MISCELLANEOUS 231557 80724 142585 8248 RECOGNITION AWARDS 81404 63536 205 17663 CHARTER FEES 75154 75154 49070 44773 4297 4798580 3887124 686869 224587 1442687 1388640 448940 125882 35818 91159 679108 430295 14585 14585 47670 102007 18660121 7963615 12306507 10696506 11319948 9607036 5589807 6099581 31885070 28555691 55607 4415189 5890 204961 201333 381672 56780 44091 0 51513 319610 5097426 X 16931010 11241318 14634450 12216947 31565460 23458265 31885070 28555691 X -1289568 -2576523 -4241104 X X 0 1 X 1 0 X 3222889 2751588 2230583 3313403 1948372 13466835 3222889 2751588 2230583 3313403 1948372 13466835 13466835 364905 345810 265893 671535 394678 2042821 209284 137052 508801 829477 104881 1789495 17299151 1003242 0.77850 0.78160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 17379695 56380 -2085450 15350625 16002472 10651 1437072 70500 17379695 14543343 4420 1459709 5000 16002472 11754444 1160273 1978723 310517 39580 14543343 11677288 1163250 -912203 140829 33062 11754444 1 0 1724315 1724315 11890162 4451289 7438873 2066689 1596908 469781 2978955 1915418 1063537 10696506 INTEREST IN PERPETUAL TRUST 5002428 ROU ASSET 51513 ASSETS HELD FOR SALE 1045640 6099581 LEASE LIABILITY 51513 51513 X 932489 -2576523 -2576523 3509012 0 3509012 4798580 0 4798580 0 4798580 PART IV, LINE 2B: THE CUSTODIAL ACCOUNT BALANCES WERE SUBSTANTIALLY MADE UP OF AMOUNTS HELD ON BEHALF OF THE NATIONAL BOY SCOUTS OF AMERICA FOR SCOUT REGISTRATION FEES THAT HAD NOT YET BEEN PAID. OTHER CUSTODIAL ACCOUNTS INCLUDE AMOUNTS HELD ON BEHALF OF SCOUT UNITS THAT DO NOT HAVE THEIR OWN BANK ACCOUNTS AND AMOUNTS HELD ON BEHALF OF THE ORDER OF THE ARROW. PART V, LINE 4: TO PROVIDE CONTINUED SUPPORT TO THE SCOUTING PROGRAM, CAMPERSHIPS, CAPITAL MAINTENANCE AND OTHER DESIGNATED PURPOSES. PART X, LINE 2: THE COUNCIL FOLLOWS THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). UNDER THIS STANDARD, AN ORGANIZATION SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS CONSOLIDATED FINANCIAL STATEMENTS. WITH A FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2018. CURRENTLY, STATE TAX RETURNS FILED IN OR AFTER 2018 ARE SUBJECT TO STATE AND/OR LOCAL INCOME TAX EXAMINATIONS. GENERAL FUNDRAISING 452657 427017 25640 33432 15153 5924 452657 427017 25640 33432 15153 5924 54509 -28869 1 SPECIFIC ASSISTANCE TO INDIVIDUALS 10380 139583 PART I, LINE 2: MONITORING GRANT FUNDS IN THE UNITED STATES: THE COUNCIL PROVIDES CAMPERSHIPS FROM ITS CAMPERSHIP FUND. THE CAMPERSHIP FUND WAS ESTABLISHED TO ASSIST FINANCIALLY LESS FORTUNATE SCOUTS TO GO TO SUMMER CAMP. CARE IS TAKEN SO THAT ONLY SCOUTS WHO NEED AND DESERVE SUCH HELP MAY APPLY AND BE AIDED. THE DETAILS ARE HANDLED IN SUCH A WAY AS TO CAUSE NO EMBARRASSMENT TO THE SCOUT OR HIS FAMILY. ALL SCOUTS WHO RECEIVE CAMPERSHIPS HELP SHOULD EARN OR PROVIDE PART OF THE CAMP FEE IN KEEPING WITH THE NINTH POINT OF THE SCOUT LAW, A SCOUT IS THRIFTY. EACH BOY WHO NEEDS FINANCIAL ASSISTANCE TO GO TO CAMP SIMPLY COMPLETES AN APPLICATION. THE APPLICATION IS REVIEWED BY THE MANAGEMENT AND CAMPERSHIPS ARE AWARDED TO APPROVED BOYS. NO FUNDS ARE EXCHANGED BETWEEN THE BOY AND THE COUNCIL. PART III, COLUMN (B) THE NUMBER OF RECEIPIENTS IS APPROXIMATE BECAUSE A SIGNIFICANT NUMBER OF SCOUTS RECEIVE REGISTRATION ASSISTANCE THROUGH VARIOUS PROGRAMS SUCH AS SCOUTREACH. X X X X 0 0 0 0 0 0 0 0 0 MICHAEL DE LOS SANTOS SECRETARY 228658 0 1900 0 0 0 26568 0 11820 0 268946 0 0 0 PART I, LINE 3 SMART GOALS ARE ESTABLISHED AT THE BEGINNING OF EACH YEAR BETWEEN THE SCOUT EXECUTIVE, COUNCIL PRESIDENT, AND THE SOUTHERN REGION AREA DIRECTOR. A REVIEW IS HELD AT THE END OF THE YEAR BY THE COUNCIL PRESIDENT, THE AREA DIRECTOR, AND THE SCOUT EXECUTIVE TO CONSIDER THE SCOUT EXECUTIVE'S PERFORMANCE OF THE SMART GOALS. IF MERITED, A PAY INCREASE IS CONSIDERED WITHIN THE FRAMEWORK OF TWO PARAMETERS: (1) THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION STANDARDS ARE REVIEWED TO VERIFY THAT THE SCOUT EXECUTIVE'S INCREASED SALARY IS WITHIN NORMAL RANGES. (2) ALSO THEY MUST CONSIDER THE FINANCIAL ABILITY OF THE COUNCIL TO PAY THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ABOVE HAVE THE POWER TO ELECT MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, NATIONAL COUNCIL MEMBERS, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD IS PROVIDED A COPY OF THE FORM 990; HOWEVER, NO FORMAL REVIEW OF THE FORM 990 WAS CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES OF THE COUNCIL AS WELL AS BOARD MEMBERS ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE HANDLED ON AN AS-NEEDED BASIS. THE STANDARD PROCEDURE FOR THE COUNCIL IS TO HAVE NO CONFLICTS OF INTEREST. HOWEVER, WHEN ONE ARISES, IT IS BROUGHT TO THE ATTENTION OF THE BOARD, DISCUSSED, AND APPROVED OR DISAPPROVED BASED ON THE FACTS OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A SMART GOALS ARE ESTABLISHED AT THE BEGINNING OF EACH YEAR BETWEEN THE SCOUT EXECUTIVE, COUNCIL PRESIDENT, AND THE SOUTHERN REGION AREA DIRECTOR. A REVIEW IS HELD AT THE END OF THE YEAR BY THE COUNCIL PRESIDENT, THE AREA DIRECTOR, AND THE SCOUT EXECUTIVE TO CONSIDER THE SCOUT EXECUTIVE'S PERFORMANCE OF THE SMART GOALS. IF MERITED, A PAY INCREASE IS CONSIDERED WITHIN THE FRAMEWORK OF TWO PARAMETERS: (1) THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION STANDARDS ARE REVIEWED TO VERIFY THAT THE SCOUT EXECUTIVE'S INCREASED SALARY IS WITHIN NORMAL RANGES. (2) ALSO THEY MUST CONSIDER THE FINANCIAL ABILITY OF THE COUNCIL TO PAY THE SCOUT EXECUTIVE'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: SETTLEMENT EXPENSES -4,241,105. ROUNDING 1. AMENDED RETURN: 2022 FORM 990 WAS AMENDED TO UPDATE THE FORM TO THEIR COMPLETED AUDITED FINANCIAL STATEMENTS AND OTHER AREAS DESCRIBED BELOW: FORM 990, PART I, LINES 8, 10, 11, 17, 18, 19, 20, AND 22. FORM 990, PART VII, SECTION A, LINE 1 AND 2 COLUMN F. FORM 990, PART VII, SECTION A, LINE 1B AND 1D COLUMN F. FORM 990, PART VIII, LINE 1A, 1F, 3, 11A FORM 990, PART IX, LINES 5, 9, 24A, AND 25. FORM 990, PART X, LINE 10C, 15, 27, 28. FORM 990, PART XI, LINES 2, 3, AND 9. FORM 990, SCHEDULE D, PART XII, LINES 1, 3, AND 5. FORM 990, SCHEDULE J, PART II, LINE 1 COLUMNS C, D, AND E.