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Nonprofit · EIN 74-1143068

BOY SCOUTS OF AMERICA

Also known as 577 SOUTH TEXAS COUNCIL

Tax-exempt · CORP CHRISTI, TX 78411

Financials

$1.3M$1.6M2023$1.6M$1.6M2024$1.6M$1.6M2025
Revenue Expenses · by fiscal year end
Financials of BOY SCOUTS OF AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,614,547$1,565,909$48,638$5,771,096$527,279$5,243,817
December 31, 2024990$1,581,812$1,599,437-$17,625$5,734,429$626,648$5,107,781
December 31, 2023990$1,348,700$1,629,450-$280,750$5,793,478$562,997$5,230,481
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,132,361
Program service revenue
$207,885
Investment income
$61,651
Net rental income
$14,491
Net gain from sales of assets
$1,859
Net income from fundraising events
-$13,976
Net income from sales of inventory
$106,697
Other revenue
$212,650

Expenses

Grants and similar amounts paid
$20,643
Compensation of officers, directors and key employees
$146,946
Other salaries and wages
$417,911
Salaries, compensation and benefits (total)
$714,191
Professional fundraising fees
$0
Accounting fees
$47,400
Occupancy
$152,224
Travel
$34,027
Depreciation
$182,608
Program services (functional)
$1,384,649
Management and general (functional)
$128,688
Fundraising (functional)
$52,572

Balance sheet and other

Total assets, start of year
$5,734,429
Total assets, end of year
$5,771,096
Total liabilities, end of year
$527,279
Net assets, end of year
$5,243,817
Land, buildings and equipment
$3,979,687
Publicly traded securities
$1,174,746
Net assets without donor restrictions
$3,745,730
Net assets with donor restrictions
$1,498,087
Gross receipts
$1,934,736
Employees
41
Volunteers
840
Year formed
1919
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MARTIN SEPULVEDASCOUT EXECUTIVE
Officer
40$119,690$27,256
KENNETH SOTOPRESIDENT
Trustee or director, Officer
1$0$0
MICHAEL LEDBETTERCOUNCIL COMMISSIONER
Trustee or director, Officer
1$0$0
GABRIEL GUERRAIMMEDIATE PAST PRESIDENT
Trustee or director, Officer
1$0$0
NICK BLACKTREASURER & VP FINANCE/BUDGET
Trustee or director, Officer
1$0$0
RON DENNISVP LEGAL AFFAIRS
Trustee or director, Officer
1$0$0
TRAVIS NELSONVP FUND DEVELOPMENT
Trustee or director, Officer
1$0$0
ANDY CORBETTVP PROGRAM
Trustee or director, Officer
1$0$0
LEONARD RIVERA PH DVP EDUCATIONAL RELATIONS
Trustee or director, Officer
1$0$0
DON KINGSBURYVP ENDOWMENT
Trustee or director, Officer
1$0$0
GARY BRIAN CHASSELLSVP TECHNOLOGY
Trustee or director, Officer
1$0$0
AUGUSTIN RIVERA JRVP OF RELATIONSHIPS
Trustee or director, Officer
1$0$0
JOHN JACKSONMEMBER OF EXECUTIVE COMMITTEE
Trustee or director, Officer
1$0$0
RALPH MEYERMEMBER OF EXECUTIVE COMMITTEE
Trustee or director, Officer
1$0$0
CHARLES ZAHN JRMEMBER OF EXECUTIVE COMMITTEE
Trustee or director, Officer
1$0$0
30 more people on this return
NameTitleHours / weekCompensation
MATT ADLEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
ANDY BENNETTEXECUTIVE BOARD MEMBER
Trustee or director
1$0
OSBERT BLOWEXECUTIVE BOARD MEMBER
Trustee or director
1$0
RON BOHNAEXECUTIVE BOARD MEMBER
Trustee or director
1$0
JORGE A CARRION ODEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DAVID DAWOODEXECUTIVE BOARD MEMBER
Trustee or director
1$0
GARY FORDEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DR MARCOS GARCIAEXECUTIVE BOARD MEMBER
Trustee or director
1$0
ROLAND GARZAEXECUTIVE BOARD MEMBER
Trustee or director
1$0
KENT GRIEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
ROY DALE GRIFFINEXECUTIVE BOARD MEMBER
Trustee or director
1$0
JOHN HALEEXECUTIVE BOARD MEMBER
Trustee or director
1$0
SCOTT HARRISEXECUTIVE BOARD MEMBER
Trustee or director
1$0
WILLIAM DAVID HARRISEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DR DAVID HENSLEYEXECUTIVE BOARD MEMBER
Trustee or director
1$0
KRYSTAL HOUCKEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DOUGLAS MANHEIMEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
CARLOS MARTINEZEXECUTIVE BOARD MEMBER
Trustee or director
1$0
ROBERT MCFARLANDEXECUTIVE BOARD MEMBER
Trustee or director
1$0
CALVIN MEYEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
BURT MOOREHOUSEEXECUTIVE BOARD MEMBER
Trustee or director
1$0
GREGORY PERKESEXECUTIVE BOARD MEMBER
Trustee or director
1$0
ALEX RAMIREZEXECUTIVE BOARD MEMBER
Trustee or director
1$0
TANNY RANDSEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DAVID RICHTEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
DAVID RUSSELLEXECUTIVE BOARD MEMBER
Trustee or director
1$0
LUIS SEPULVEDAEXECUTIVE BOARD MEMBER
Trustee or director
1$0
SHARON SWIZEEXECUTIVE BOARD MEMBER
Trustee or director
1$0
JOHN VILLARREALEXECUTIVE BOARD MEMBER
Trustee or director
1$0
BILL WILSONEXECUTIVE BOARD MEMBER
Trustee or director
1$0
990 for the year ended December 31, 2024: 53 people
NameTitleHours / weekCompensationOther / benefits
MARTIN SEPULVEDASCOUT EXECUTIVE
Officer
40$121,890$32,384
JULIO REYESPRESIDENT
Trustee or director, Officer
1$0$0
MICHAEL LEDBETTERCOUNCIL COMMISSIONER
Trustee or director, Officer
1$0$0
GABRIEL GUERRAIMMEDIATE PAST PRESIDENT
Trustee or director, Officer
1$0$0
NICK BLACKTREASURER & VP FINANCE/BUDGET
Trustee or director, Officer
1$0$0
RON DENNISVP LEGAL AFFAIRS
Trustee or director, Officer
1$0$0
KENNETH SOTOVP ENTERPRISE RISK MANAGEMENT
Trustee or director, Officer
1$0$0
TAMMY RANDSVP DISTRICT OPERATIONS
Trustee or director, Officer
1$0$0
ANDY CORBETTVP PROGRAM
Trustee or director, Officer
1$0$0
RUTH LUNAVP MEMBERSHIP
Trustee or director, Officer
1$0$0
DON KINGSBURYVP ENDOWMENT
Trustee or director, Officer
1$0$0
GARY BRIAN CHASSELLSVP TECHNOLOGY
Trustee or director, Officer
1$0$0
AUGUSTIN RIVERA JRVP DIVERSITY
Trustee or director, Officer
1$0$0
CLARK ROBERTSONMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
JOHN JACKSONMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
RALPH MEYERMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
MATT ADLEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GEORGE BAUCOMEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
RON BOHNAEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
JORGE A CARRION ODEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID DAWOODEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GARY FORDEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROBERT FOXEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DR MARCOS GARCIAEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROLAND GARZAEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KENT GRIEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GLENDA GRIFFINEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROY DALE GRIFFINEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
JOHN HALEEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
SCOTT HARRISEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
WILLIAM DAVID HARRISEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DR DAVID HENSLEYEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KRYSTAL HOUCKEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CARLOS MARTINEZEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROBERT MCFARLANDEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DOUGLAS MANHEIMEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CALVIN MEYEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BURT MOOREHOUSEEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
TRAVIS NELSONEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
W T SPUD O'NEALEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GREGORY PERKESEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID RICHTEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
LEONARD RIVERA PH DEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID RUSSELLEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
LUIS SEPULVEDAEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID SHINNEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KENNETH JERRY SMITHEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
MARGARET SMITHEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
SHARON SWIZEEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
JOHN VILLARREALEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BILL WILSONEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BILL WILSON IIIEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CHARLES ZAHN JREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 46 people
NameTitleHours / weekCompensationOther / benefits
MARTIN SEPULVEDASCOUT EXECUTIVE
Officer
40$117,602$36,257
GABRIEL GUERRAPRESIDENT
Trustee or director, Officer
1$0$0
TAMMY RANDSCOUNCIL COMMISSIONER
Trustee or director, Officer
1$0$0
AUGUSTIN RIVERA JRIMMEDIATE PAST PRESIDENT & VP DIVERS
Trustee or director, Officer
1$0$0
NICK BLACKTREASURER & VP FINANCE/BUDGET
Trustee or director, Officer
2$0$0
RON DENNISVP LEGAL AFFAIRS
Trustee or director, Officer
2$0$0
WILLIAM DAVID HARRISVP RISK MANAGEMENT
Trustee or director, Officer
1$0$0
JULIO REYESVP DEVELOPMENT
Trustee or director, Officer
1$0$0
RUTH LUNAVP PROGRAM
Trustee or director, Officer
1$0$0
DON KINGSBURYVP ENDOWMENT
Trustee or director, Officer
1$0$0
GARY BRIAN CHASSELLSVP TECHNOLOGY
Trustee or director, Officer
1$0$0
ROY DALE GRIFFINMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
JOHN JACKSONMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
RALPH MEYERMEMBER OF COMMITTEE
Trustee or director, Officer
1$0$0
MATT ADLEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BILL BONILLAEXECUTIVE BOARD MEMBER THRU DEC. 23'
Trustee or director
1$0$0
JORGE A CARRION ODEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
LESLIE COLSTONEXECUTIVE BOARD MEMBER THRU DEC. 23'
Trustee or director
1$0$0
ANDY CORBETTEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GARY FORDEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROBERT FOXEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KENT GRIEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
GLENDA GRIFFINEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
SCOTT HARRISEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DR DAVID HENSLEYEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CARLOS MARTINEZEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DOUGLAS MANHEIMEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
ROBERT MCFARLANDEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CALVIN MEYEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
W T SPUD O'NEALEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID RICHTEREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
LEONARD RIVERA PH DEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CLARK ROBERTSONEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID RUSSELLEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
RICHARD SCANIOEXECUTIVE BOARD MEMBER THRU DEC. 23'
Trustee or director
1$0$0
LUIS SEPULVEDAEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
DAVID SHINNEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
MARGARET SMITHEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KENNETH JERRY SMITHEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
STEVE SOLISEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
KENNETH SOTOEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
SHARON SWIZEEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
JOHN VILLARREALEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BILL WILSONEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
BILL WILSON IIIEXECUTIVE BOARD MEMBER
Trustee or director
1$0$0
CHARLES ZAHN JREXECUTIVE BOARD MEMBER
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
700 EVERHART RD BLDG A, CORP CHRISTI, TX 78411-1939
Principal officer (990 for 2025)
MARTIN SEPULVEDA, 700 EVERHART TERRACE BUILDING A, CORPUS CHRISTI, TX 78411
Signed the 990
MARTIN SEPULVEDA, SCOUT EXECUTIVE
Phone
(361) 814-4300
Return prepared by
WIPFLI ADVISORY LLC

Mission

THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHAPTER FROM TIME TO TIME GRANTED IT BY SCOUTING AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING AMERICA, THE SCOUTING PROGRAM PROMOTING THE ABILITY OF YOUTH 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 METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING AMERICA.

990 for the year ended December 31, 2025

Program accomplishments

  • TRAINING YOUTH IN THE SCOUTING PROGRAM IN OUTDOOR SKILLS, LEADERSHIP, CHARACTER AND PROBLEM SOLVING. THE COUNCIL'S 2025 YEAR END YOUTH REGISTRATION WAS 1,646. THE COUNCIL HELD ONE SUMMER RESIDENT CAMP SESSIONS, TWO WINTER CAMP SESSIONS, AND 10 CUB SCOUT WEEKEND CAMPOUTS AND DAY CAMPS IN 2025.
    Expenses $1,384,649 · grants $20,643 · revenue $420,020

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
74-1143068
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Exempt since
1984
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$5,771,096
Income (IRS master file)
$1,934,736

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,614,547$1,565,909$5,771,096XML
990December 2024$1,581,812$1,599,437$5,734,429XML
990December 2023$1,348,700$1,629,450$5,793,478XML
990December 2022$1,232,061$1,397,382$6,049,147IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 74-1143068).

Questions about BOY SCOUTS OF AMERICA

What is the EIN of BOY SCOUTS OF AMERICA?
The employer identification number (EIN) of BOY SCOUTS OF AMERICA is 74-1143068.
Is BOY SCOUTS OF AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
Which annual return does BOY SCOUTS OF AMERICA file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BOY SCOUTS OF AMERICA due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BOY SCOUTS OF AMERICA last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of BOY SCOUTS OF AMERICA?
The 990 for the year ended December 31, 2025 names MARTIN SEPULVEDA.
Who are the officers and directors of BOY SCOUTS OF AMERICA?
The 990 for the year ended December 31, 2025 lists 45 people; 1 received compensation from the organization, the highest $119,690 (MARTIN SEPULVEDA, SCOUT EXECUTIVE).
How much revenue does BOY SCOUTS OF AMERICA have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,614,547, expenses of $1,565,909 and total assets of $5,771,096 at year end.

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