2024-11-14T09:32:15-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 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 2024-11-13 1 0 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-13 2023 2024-10-15 13:58:12Z MICHAEL DE LOS SANTOS 2226 NW MILITARY HWY SAN ANTONIO TX 78213 10485163 0 X WWW.ALAMOAREABSA.ORG X 1929 TX TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 34 33 54 2672 0 0 1948372 1829359 595440 919615 481386 1528584 483814 747673 3509012 5025231 139583 1610 0 0 2710884 2415099 0 38589 498444 1948113 2349563 4798580 4804861 -1289568 220370 28555691 26031391 5097426 900908 23458265 25130483 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 3995681 1610 1554205 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 RESPONSIBILITIES OF PARTICIPATING 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 AND GIRLS IN THE FIRST THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. BOYS AND GIRLS 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 AND GIRLS 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. 3995681 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 54 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 33 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X MICHAEL DE LOS SANTOS 2103418611 2226 NW MILITARY HWY SAN ANTONIO TX 78213 MICHAEL DE LOS SANTOS SCOUT EXECUTIVE/SECRETARY 40.00 X X 218282 0 33217 RAUL RIOS PRESIDENT 1.00 X X 0 0 0 JIM JEFFERY PAST PRESIDENT 1.00 X X 0 0 0 MIKE MCGINNIS SR. VP OF TOTAL FINANCIAL DEV. 1.00 X X 0 0 0 MANISH KAPOOR SR. VP OF DISTRICT OPERATIONS (THRU 08/23) 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 X 0 0 0 SCOTT SYAMKEN SR. VP OF OUTDOOR ADVENTURES 1.00 X X 0 0 0 ALAN COMPTON SR. VP OF TRAINING 1.00 X X 0 0 0 JAMES SCOTT JONES COUNCIL COMMISSIONER 1.00 X X 0 0 0 PAUL GARRO LEADERSHIP RESOURCE CHAIR (THRU 08/23) 1.00 X X 0 0 0 ROSALIND ALDERMAN BOARD MEMBER (THRU 02/23) 1.00 X 0 0 0 AMY BURDICK BOARD MEMBER 1.00 X 0 0 0 AMAURY DE BARROS CONTI BOARD MEMBER 1.00 X 0 0 0 LUIS DE LA GARZA BOARD MEMBER 1.00 X 0 0 0 TED DUNNAM BOARD MEMBER 1.00 X 0 0 0 DR THOMAS EVANS BOARD MEMBER 1.00 X 0 0 0 PATRICK FLINN BOARD MEMBER 1.00 X 0 0 0 HEATHER HARRISON BOARD MEMBER 1.00 X 0 0 0 LANCE HIRSCH BOARD MEMBER 1.00 X 0 0 0 TIMO HIXON BOARD MEMBER 1.00 X 0 0 0 DEBORAH KNAPP BOARD MEMBER 1.00 X 0 0 0 JIM LYNCH BOARD MEMBER 1.00 X 0 0 0 TOBY MARTINEZ BOARD MEMBER (THRU 10/23) 1.00 X 0 0 0 MARK MAYS BOARD MEMBER 1.00 X 0 0 0 JIM MONTGOMERY BOARD MEMBER 1.00 X 0 0 0 BRETT MORGAN BOARD MEMBER 1.00 X 0 0 0 JAVIER SALAZAR BOARD MEMBER (THRU 10/23) 1.00 X 0 0 0 JASON SCHROEDER BOARD MEMBER 1.00 X 0 0 0 STEVE SKINNER 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 CARLETON SPEARS BOARD MEMBER 1.00 X 0 0 0 JIM SYRING BOARD MEMBER 1.00 X 0 0 0 CHRIS TALLEY BOARD MEMBER 1.00 X 0 0 0 DR JOHN THOMAS BOARD MEMBER 1.00 X 0 0 0 PATRICK WALTHER BOARD MEMBER 1.00 X 0 0 0 NATHAN KOKEMOR BOARD MEMBER 1.00 X 0 0 0 MATTHEW SWINYARD BOARD MEMBER 1.00 X 0 0 0 SEAN MAGNUSON DIRECTOR OF SCOUTING OPERATIONS/COO 40.00 X 106017 0 34536 324299 0 67753 2 0 1 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 BSA NATIONAL PAYMENTS 369929 ELITE LIGHTING DESIGN 8442 GAULT LN SAN ANTONIO TX 78209 CHRISTMAS LIGHTS 141190 2 20746 488687 1319926 1829359 ACTIVITY REVENUE 713990 562017 562017 CAMPING AND ACTIVITY INCOME 713990 357598 357598 919615 213347 213347 3723406 2025000 3314600 1118569 408806 906431 1315237 1315237 53100 488687 38164 14936 14936 1388960 988599 400361 400361 COUNCIL SERVICES 900099 234229 234229 98147 98147 332376 5025231 1554205 0 1641667 1610 1610 392052 189295 131746 71011 1532780 1473139 4244 55397 196919 155219 29305 12395 156763 137376 12458 6929 136585 119806 8174 8605 332 266 33 33 32426 25941 3243 3242 38589 38589 42603 42603 143567 22343 1130 120094 14071 1085 12986 89522 71447 5202 12873 27319 6292 20503 524 213836 193147 8018 12671 69405 65085 1061 3259 308202 304662 1770 1770 4401 3520 440 441 81542 81542 588572 574344 7114 7114 158372 138539 12231 7602 PROGRAM SUPPLIES 200662 182496 1844 16322 RENT & MAINTENANCE OF E 160561 77345 5622 77594 RECOGNITION AWARDS 75808 60431 179 15198 138362 110751 13816 13795 4804861 3995681 310736 498444 1388640 1528185 125882 119384 91159 207724 430295 15595 14585 18642 102007 79581 18707371 8571991 10696506 10135380 9607036 8131216 6099581 5795684 28555691 26031391 4415189 242593 204961 124705 381672 388179 44091 105041 51513 40390 5097426 900908 X 11241318 12471337 12216947 12659146 23458265 25130483 28555691 26031391 X 220370 601054 99999 750795 X 0 1 X 1 0 X 2751588 2566068 3745975 1948372 1829359 12841362 2751588 2566068 3745975 1948372 1829359 12841362 12841362 346530 265893 671535 394678 213347 1891983 91760 14936 106696 45292 180600 101487 104881 332376 764636 15604677 9328207 0.82290 0.77850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 12472141 25000 1976072 382470 42603 14048140 17379695 56380 -2672829 2291105 12472141 16002472 10651 1437072 70500 17379695 14543343 4420 1459709 5000 16002472 11754444 1160273 1978723 310517 39580 14543343 0.10880 0.40970 0.48150 1 0 1724315 1724315 14715896 6814193 7901703 100892 47038 53854 1839355 1517445 321910 326913 193315 133598 10135380 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5755294 RIGHT OF USE ASSET - OPERATING LEASE 40390 5795684 OPERATING LEASE LIABILITY 40390 40390 X 6336548 601054 752866 1353920 4982628 42603 42603 5025231 4764329 2071 2071 4762258 42603 42603 4804861 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 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF PERPETUAL TRUSTS 752,866. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTION TO SETTLEMENT TRUST 2,071. X X X 1 ELIZABETH DE LOS SANTOS 12106 CHEVENING COURT SAN ANTONIO TX 78231 DRAFTING AND SUBMITTING GRANT APPLICATIONS AND REPORTS AS DI 0 679166 38589 640577 679166 38589 640577 SPORTING CLAYS 157166 119066 38100 16634 438 4600 GOOD SCOUTS 251900 241700 10200 16492 2 132721 127921 4800 541787 488687 53100 33126 438 4600 38164 14936 X X X X 0 0 0 0 0 0 0 0 0 MICHAEL DE LOS SANTOS SCOUT EXECUTIVE/SECRETARY 216520 0 0 0 1762 0 7528 0 25689 0 251499 0 0 0 PART I, LINE 3 SMART GOALS ARE ESTABLISHED AT THE BEGINNING OF EACH YEAR BETWEEN THE SCOUT EXECUTIVE AND COUNCIL PRESIDENT. 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 AND COUNCIL PRESIDENT. 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 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CONTRIBUTION TO SETTLEMENT TRUST -2,071. CHANGE IN VALUE OF PERPETUAL TRUSTS 752,866.