Civic Intelligence

Bsa 775 Trust Fund Rio Grande

EIN 90-0493700 • 501(c)3 • Harlingen, TX

Profile

To provide support to the programs of the rio grande council, inc. 775, boy scouts of america, whose mission 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 law.

PO Box 2424Harlingen, TX 78551

www.riograndecouncil.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

51st percentile

3.9%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-37%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,360,156

Up $51,424 (+3.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,360,156

Up $51,424 (+3.9%) from 2023

Revenue

Down

$31,689

Down $18,670 (-37%) from 2023

Expenses

Down

$11,674

Down $953 (-7.5%) from 2023

Net Income

Down

$20,015

Down $17,717 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2014: $1,627,738Liabilities 2014: $0Net Assets 2014: $1,627,7382014Assets 2015: $1,512,844Liabilities 2015: $0Net Assets 2015: $1,512,8442015Assets 2016: $1,647,548Liabilities 2016: $0Net Assets 2016: $1,647,5482016Assets 2017: $1,816,329Liabilities 2017: $0Net Assets 2017: $1,816,3292017Assets 2018: $1,617,071Liabilities 2018: $0Net Assets 2018: $1,617,0712018Assets 2019: $1,700,664Liabilities 2019: $0Net Assets 2019: $1,700,6642019Assets 2020: $1,820,427Liabilities 2020: $0Net Assets 2020: $1,820,4272020Assets 2021: $2,063,656Liabilities 2021: $0Net Assets 2021: $2,063,6562021Assets 2022: $1,215,989Liabilities 2022: $0Net Assets 2022: $1,215,9892022Assets 2023: $1,308,732Liabilities 2023: $0Net Assets 2023: $1,308,7322023Assets 2024: $1,360,156Liabilities 2024: $0Net Assets 2024: $1,360,1562024

Highlighted filing

2024

Assets$1,360,156
Liabilities$0
Net Assets$1,360,156

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $62,203Expenses 2014: $62,203Net Income 2014: $02014Revenue 2015: -$51,318Expenses 2015: $63,576Net Income 2015: -$114,8942015Revenue 2016: $134,704Expenses 2016: $0Net Income 2016: $134,7042016Revenue 2017: $168,781Expenses 2017: $0Net Income 2017: $168,7812017Revenue 2018: -$174,340Expenses 2018: $24,918Net Income 2018: -$199,2582018Revenue 2019: $83,393Expenses 2019: $0Net Income 2019: $83,3932019Revenue 2020: $14,566Expenses 2020: $8,056Net Income 2020: $6,5102020Revenue 2021: $63,163Expenses 2021: $0Net Income 2021: $63,1632021Revenue 2022: $122,090Expenses 2022: $570,651Net Income 2022: -$448,5612022Revenue 2023: $50,359Expenses 2023: $12,627Net Income 2023: $37,7322023Revenue 2024: $31,689Expenses 2024: $11,674Net Income 2024: $20,0152024

Highlighted filing

2024

Revenue$31,689
Expenses$11,674
Net Income$20,015

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$119,427
Mission and Program Overview

Mission

To provide support to the programs of the rio grande council, inc. 775, boy scouts of america, whose mission 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 law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,288,574$1,330,206▲ $41,632
Cash and Non-Interest-Bearing Accounts$19,979$24,979▲ $5,000
Accounts Receivable$179$4,971▲ $4,792
Total Assets$1,308,732$1,360,156▲ $51,424
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,276,741$1,328,165▲ $51,424
Net Assets With Donor Restrictions$31,991$31,991→ $0
Total Net Assets Fund Balance$1,308,732$1,360,156▲ $51,424
Total Liabilities and Net Assets / Fund Balance$1,308,732$1,360,156▲ $51,424

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,288,574-▲ $46,424-$1,330,206
2023$1,196,010-▲ $92,743-$1,288,574
2022$2,036,355-▼ $196,789-$1,196,010
2021$1,802,448-▲ $306,005-$2,036,355
2020$1,700,664$98,957▲ $74,779-$1,802,448
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher H BoswellBoard Member
John GuevaraBoard Member
Sandra Lopez-langleyBoard Member
Uvaldo Cantu JrBoard Member
Luis RodriquezScout Execut
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$0
Investment Income
$26,689
Other Revenue
$0
All Other Contributions
$5,000
Change in Net Assets
$20,015

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,015
Revenue Not Reported on Financial Statements
$11,674
Revenue Not Reported on Form 990
$31,409
Total Revenue per Audited Statements
$51,424
Total Revenue per Form 990
$31,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,674
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees$11,674--$11,674
Total Functional Expenses$11,674$0$0$11,674

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$11,674
Total Expenses per Form 990$11,674
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The executive board of rio grande council, inc., boy scouts of america 775 (the council), having established and created the boy scout trust fund 775 (the fund), shall be its governing body. The council has the power to appoint and discharge the trustee as it deems appropriate and, subject to the provisions of the charter, bylaws, and rules and regulations of the boy scouts of america, gives broad powers to the trustee, as enumerated in the declaration of trust, to administer the fund.

Form 990, Page 6, Part VI, Line 7A

Active members may elect the members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Active members of the council may elect members-at-large, regular members of the executive board, and officers of the council other than the scout executive.

Form 990, Page 6, Part VI, Line 11B

A complete copy of the fund's form 990 and schedules will be provided to the scout executive via email.

Form 990, Page 6, Part VI, Line 12C

The fund follows the policy of the council, which is to, at least once a year, distribute a conflict of interest certification and disclosure form to its officers, directors and trustees. The covered persons are required to complete and sign the certification and disclosure form, which is retained in the council files. The certification and disclosure forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying potential conflicts. The scout executive is utlimately responsible for maintaining the list and screening for possible conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The approval process for compensation of the scout executive requires a compensation recomendation by the boy scouts of america national council based on demographical data. Once that recommendation is received the board takes into consideration the budget available for compensation. A compensation package is established and is subject to approval by the executive board.

Form 990, Page 6, Part VI, Line 19

The fund's policy regarding disclosure of governing documents, policies and financial statements follows that of the rio grande council, which is that if the governing documents and policies of the council are subject to the federal public doisclosure rules (or state public disclosure rules), these documents will be made publically available as applicable law may require. Otherwise, the governing documents and policies will be provided to the public at the discretion of management.

Filing and Contact Details

Filer

Filer Name
Bsa 775 Trust Fund Rio Grande
EIN
90-0493700
Phone
9564230250
Address
PO BOX 2424, HARLINGEN, TX 78551

Signing Officer

Name
Luis Rodriquez
Title
Scout Executive
Phone
9564230250
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luis Rodriquez
Formed
1994
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide support to the programs of the rio grande council, inc. 775, boy scouts of america, whose mission 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 law.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To provide support to the programs of the council whose mission 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 law.

Schedule D, Page 3, Part X

The council is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The council files its federal form 990 tax return in the u.s. Federal jurisdiction. The council currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SUPPORT TO THE PROGRAMS OF THE COUNCIL WHOSE MISSION 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 LAW.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL FILES ITS FEDERAL FORM 990 TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt031689
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SUPPORT TO THE PROGRAMS OF THE RIO GRANDE COUNCIL, INC. 775, BOY SCOUTS OF AMERICA, WHOSE MISSION 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 LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE BOARD OF RIO GRANDE COUNCIL, INC., BOY SCOUTS OF AMERICA 775 (THE COUNCIL), HAVING ESTABLISHED AND CREATED THE BOY SCOUT TRUST FUND 775 (THE FUND), SHALL BE ITS GOVERNING BODY. THE COUNCIL HAS THE POWER TO APPOINT AND DISCHARGE THE TRUSTEE AS IT DEEMS APPROPRIATE AND, SUBJECT TO THE PROVISIONS OF THE CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, GIVES BROAD POWERS TO THE TRUSTEE, AS ENUMERATED IN THE DECLARATION OF TRUST, TO ADMINISTER THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVE MEMBERS OF THE COUNCIL MAY ELECT MEMBERS-AT-LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL OTHER THAN THE SCOUT EXECUTIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMPLETE COPY OF THE FUND'S FORM 990 AND SCHEDULES WILL BE PROVIDED TO THE SCOUT EXECUTIVE VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FUND FOLLOWS THE POLICY OF THE COUNCIL, WHICH IS TO, AT LEAST ONCE A YEAR, DISTRIBUTE A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS AND TRUSTEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POTENTIAL CONFLICTS. THE SCOUT EXECUTIVE IS UTLIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE APPROVAL PROCESS FOR COMPENSATION OF THE SCOUT EXECUTIVE REQUIRES A COMPENSATION RECOMENDATION BY THE BOY SCOUTS OF AMERICA NATIONAL COUNCIL BASED ON DEMOGRAPHICAL DATA. ONCE THAT RECOMMENDATION IS RECEIVED THE BOARD TAKES INTO CONSIDERATION THE BUDGET AVAILABLE FOR COMPENSATION. A COMPENSATION PACKAGE IS ESTABLISHED AND IS SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FUND'S POLICY REGARDING DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS FOLLOWS THAT OF THE RIO GRANDE COUNCIL, WHICH IS THAT IF THE GOVERNING DOCUMENTS AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DOISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICALLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LUIS RODRIQUEZ
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
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ReturnHeader/PreparerPersonGrp/PhoneNum05058838788
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FARLEY VENER
ReturnHeader/ReturnTs02025-11-11T17:16:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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