2026-08-10T15:34:35-05:00 2025-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 746079583 BOY SCOUTS OF AMERICA ALAMO AREA COUNCIL BOYS 2103418611 2226 NW MILITARY HWY SAN ANTONIO TX 78213 RYAN HARRIS SCOUT EXECUTIVE/SECRETARY 2103418611 2026-08-04 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-08-04 2025 2025-03-06 01:10:19Z SCOUTING AMERICA ALAMO AREA COUNCIL INC RYAN HARRIS 2226 NW MILITARY HWY SAN ANTONIO TX 78213 5333121 0 1761 X WWW.ALAMOAREABSA.ORG X 1929 TX TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES. 39 38 102 2607 0 0 1676078 2199693 458646 387310 546404 1030993 718585 579679 3399713 4197675 19040 21104 0 0 2385357 1894628 34897 43568 286568 1804861 1969786 4244155 3929086 -844442 268589 25316617 26454699 395589 417963 24921028 26036736 X THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. 0 0 3432548 21104 986024 SCOUTING 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, SCOUTING AMERICA HAS HELPED BUILD THE FUTURE LEADERS OF THIS COUNTRY BY COMBINING EDUCATIONAL ACTIVITIES AND LIFELONG VALUES WITH FUN. SCOUTING 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. SCOUTING AMERICA AND LEARNING FOR LIFE CARRIES OUT THEIR MISSION THROUGH THE FOLLOWING PROGRAMS:CUB SCOUTING IS FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH FIFTH GRADES, OR 7 TO 10 YEARS OF AGE. THOSE 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 SCOUTS BSA. CUB SCOUTING IS A FAMILY ORIENTED PROGRAM DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF YOUNGER BOYS AND GIRLS.SCOUTS BSA IS FOR BOYS AND GIRLS 11 TO 17 YEARS OF AGE. BOYS AND GIRLS ALSO MAY BECOME 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. SCOUTS BSA 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. 3432548 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 102 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 39 38 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X RYAN HARRIS 2103418611 2226 NW MILITARY HWY SAN ANTONIO TX 78213 MICHAEL DE LOS SANTOS SCOUT EXECUTIVE/SECRETARY (THRU MAR) 40.00 X X 95603 0 26418 RYAN HARRIS SCOUT EXECUTIVE 40.00 X X 69706 0 15513 JIM MONTGOMERY PRESIDENT 1.00 X X 0 0 0 RAUL RIOS PAST PRESIDENT 1.00 X X 0 0 0 MIKE MCGINNIS SR. VP OF TOTAL FINANCIAL DEV. 1.00 X X 0 0 0 JIM SEALS SR. VP OF FINANCE/TREASURER 1.00 X X 0 0 0 SCOTT SYAMKEN SR. VP OF PROPERTIES 1.00 X X 0 0 0 MATTHEW SWINYARD 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 PATRICK WALTHER COUNCIL COMMISSIONER 1.00 X X 0 0 0 JAMES SCOTT JONES SR. VP OF MEMBERSHIP AND GROWTH 1.00 X 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 SARAH HOWARD BOARD MEMBER 1.00 X 0 0 0 JIM JEFFERY BOARD MEMBER 1.00 X 0 0 0 MICHAEL KIOLBASSA BOARD MEMBER 1.00 X 0 0 0 GARY KOEGEBOEHN BOARD MEMBER 1.00 X 0 0 0 NATHAN KOKEMOR BOARD MEMBER 1.00 X 0 0 0 SHAN LARGOZA BOARD MEMBER 1.00 X 0 0 0 JANIE LOPEZ BOARD MEMBER 1.00 X 0 0 0 JOEL LUPER BOARD MEMBER 1.00 X 0 0 0 JIM LYNCH BOARD MEMBER 1.00 X 0 0 0 MARK MAYS BOARD MEMBER 1.00 X 0 0 0 KIRK MCCLELLAND BOARD MEMBER 1.00 X 0 0 0 BRETT MORGAN BOARD MEMBER 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 SEAN MAGNUSON CFO/CHIEF DEVELOPMENT OFFICER 40.00 X 99798 0 38311 265107 0 80242 0 0 0 0 BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 753910505 NATIONAL SERVICE FEE 172776 VALERO TEXAS OPEN PO BOX 690330 SAN ANTONIO TX 782690330 CHAMPIONS FORE CHARITY EVENT 143000 2 15109 486379 1698205 2199693 ACTIVITY REVENUE 713990 311488 311488 CAMPING REVENUE 713990 75822 75822 387310 438379 438379 51702 0 51702 51702 51702 573214 19400 0 0 573214 19400 592614 592614 45160 486379 139952 -94792 -94792 1392860 995494 397366 397366 COUNCIL SERVICES 900099 201348 201348 24055 24055 225403 4197675 986024 0 1011958 21104 21104 345349 237243 67937 40169 1167525 1167525 154375 144037 8705 1633 118061 118061 109318 102939 4128 2251 119650 99310 13162 7178 43568 43568 49212 49212 67850 65163 1748 939 5258 5215 28 15 73487 53277 8582 11628 4715 3913 519 283 209910 195676 7736 6498 47659 44429 2122 1108 26122 20197 5360 565 244 203 27 14 96098 96098 533288 521590 7569 4129 212783 198119 11143 3521 PROGRAM SUPPLIES 142350 137081 1057 4212 RECOGNITION AWARDS 61714 55200 970 5544 RENT & MAINTENANCE OF E 58523 53117 3469 1937 260923 93051 16496 151376 3929086 3432548 209970 286568 546999 613673 190334 306782 141738 293079 20224 36048 22200 20233 42707 66877 18966599 9633735 9693897 9332864 8690980 9366130 5967538 6419013 25316617 26454699 105414 94816 122222 162536 120338 143019 18531 0 29084 17592 395589 417963 X 12122177 12372265 12798851 13664471 24921028 26036736 25316617 26454699 X 268589 384289 462830 X 0 1 X 1 0 X 3745975 1948372 1829359 1676078 2199693 11399477 3745975 1948372 1829359 1676078 2199693 11399477 11399477 671535 394678 213347 281932 490081 2051573 14936 14936 101487 104881 332376 131678 24055 694477 14160463 9973058 0.80500 0.81250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 101,487. 2022 AMOUNT: $ 104,881. 2023 AMOUNT: $ 332,376. 2024 AMOUNT: $ 131,678. 2025 AMOUNT: $ 24,055. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14836468 20512 1642681 375208 49212 16075241 14048140 18100 1180384 365352 44804 14836468 12472141 25000 1976072 382470 42603 14048140 17379695 56380 -2672829 2291105 12472141 16002472 10651 1437072 70500 17379695 0.18000 0.43000 0.39000 1 0 1724315 1724315 14944821 7694367 7250454 100892 57130 43762 2021369 1725227 296142 175202 157011 18191 9332864 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 6390059 RIGHT OF USE ASSET - OPERATING LEASE 17592 ALL OTHER ASSETS 11362 6419013 OPERATING LEASE LIABILITY 17592 17592 X 4914498 384289 381746 766035 4148463 49212 49212 4197675 3798790 0 3798790 49212 81084 130296 3929086 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 462,830. FUNDRAISING EXPENSES -81,084. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 81,084. X X X X X X 1 ELIZABETH DE LOS SANTOS 12106 CHEVENING COURT SAN ANTONIO TX 78231 DRAFTING AND SUBMITTING GRANT APPLICATIONS AND REPORTS 0 266750 39094 227656 266750 39094 227656 TX GOOD SCOUT LUNCHEON 335607 321447 14160 3900 14600 48884 BOY SCOUT SHOOTOUT 111474 88074 23400 15765 3231 27828 1 84458 76858 7600 12508 4063 9173 531539 486379 45160 32173 21894 85885 139952 -94792 1 CAMPERSHIPS 3926 19659 REGISTRATION ASSISTANCE 20 1445 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. 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 COUNCIL SERVICE TERRITORY 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 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: CHANGE IN VALUE OF PERPETUAL TRUSTS 462,830.