2023-11-02T13:20:28-05:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 580566122 Boy Scouts of America 92 Atlanta Area Council % JOYCE HAGERTY BOYS 7709898820 1800 Circle 75 Parkway SE Atlanta GA 30339 TRACY TECHAU SCOUT EXEC/CEO 7709563172 2023-11-15 true TRACY TECHAU 999009999 MARC A AZAR P91739349 4048746244 2023-11-15 2 2022 2023-04-26 12:10:37Z TRACY TECHAU 1800 Circle 75 Parkway SE Atlanta GA 30339 43224759 false X WWW.ATLANTABSA.ORG X 1916 GA THE BOY SCOUTS OF AMERICA PREPARES YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 114 113 377 5462 604151 537008 8705239 9914872 3179817 3556804 5267249 4746783 1392119 1838279 18544424 20056738 140439 312620 0 0 6198788 6820439 0 0 973374 6941122 16294024 13280349 23427083 5264075 -3370345 103618722 83564004 8492240 7228048 95126482 76335956 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 16872392 312620 801795 Program and Field Service - To support and deliver a quality Scouting program throughout its 13 county area with over 500 Scouting Units (Cub Scout Packs, Scouts BSA Troops, Venturing Crews and Explorer Posts) including over 20,600 youth and 5,462 adult volunteers. The Atlanta Area Council employs 29 unit serving executives, 16 program and finance executives and management, 19 program and office support staff, along with Scoutreach program staff. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 4291352 2921539 Camping - The Atlanta Area Council owns two camping facilities, Robert W. Woodruff Scout Camp and Bert Adams Scout Camp, and operates Allatoona Aquatics Base. In addition to summer camp and resident camps, Scouts are encouraged to use these facilities throughout the year for overnight camping and day trips. Camping offers an outdoor classroom providing Scouts the opportunity to participate in physically and intellectually challenging activities. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 508690 635265 Activities - Council activities include leadership and instructor training, CPR, first-aid and lifesaving training, Cub Adventure, Venturing and Exploring activities. Each of the Council's 13 districts hold activities ranging from training, volunteer recognition banquets, camporees to day camps. Training activities provide leadership skills to both youth and adult leaders. It empowers leaders to provide enhanced and exciting program activities for all youth served by the Council. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 21672434 true true false true false false false false true true true false false false false true true false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 46 0 true 377 true true true false false false false true true false false false false false false X 114 113 true false false false true true true true true false true true true true true true true true true true false GA X JOYCE HAGERTY 7709898820 1800 CIRCLE 75 PARKWAY SE ATLANTA GA 30339 X Tracy Techau Scout Executive/CEO/Secretary 60.0 0.0 X X 456916 0 35229 Jason Volz Chief Operating Officer 55.0 0.0 X 236293 0 38817 Jenna Knight Dep Scout Exec- Strategy & Dev 55.0 0.0 X 178135 0 22591 Ben Buckelew Director of Field Service 55.0 0.0 X 165668 0 17585 Jason Baldridge Director of Experience & Safet 55.0 0.0 X 161054 0 15010 Joyce Hagerty Accounting Manager 45.0 0.0 X 112332 0 14782 Faye Hammonds Asst. Director of Field Servic 45.0 0.0 X 112961 0 3760 Jon Bridges Council President 3.0 0.0 X 0 0 0 Louis Todd Council Commissioner 3.0 0.0 X 0 0 0 Chris Waits Vice President of Development 3.0 0.0 X 0 0 0 Brett DeVore Vice President District Operat 3.0 0.0 X 0 0 0 Michael Smith Vice President Diversity and I 3.0 0.0 X 0 0 0 Randy Miller Vice President Exploring 3.0 0.0 X 0 0 0 Eddie Northen Vice President Finance 3.0 0.0 X 0 0 0 Joseph Blanco Vice President Key Recruiting 3.0 0.0 X 0 0 0 Doug Turner Vice President Membership 3.0 0.0 X 0 0 0 Michael Dubose Vice President Scoutreach and 3.0 0.0 X 0 0 0 Graeme Payne Vice President Program 3.0 0.0 X 0 0 0 Mike Bartlett Vice President Properties 3.0 0.0 X 0 0 0 Mike Doss Immediate Past President 3.0 0.0 X 0 0 0 Ken Neighbors Legal Counsel 3.0 0.0 X 0 0 0 Bill Jordan Deputy Legal Counsel 3.0 0.0 X 0 0 0 Jill Robinson Treasurer 3.0 0.0 X 0 0 0 Jenny Chapin Member at Large/Youth Protecti 3.0 0.0 X 0 0 0 DR RANDY RIZOR MEMBER AT LARGE 3.0 0.0 X 0 0 0 SEE SCH O FOR FULL BOARD SEE SCH O FOR FULL BOARD 0.0 0.0 X 0 0 0 1423359 0 147774 8 false true false WHITEWATER EXPRESS INC 1549 CLAIRMONT ROAD SUITE 201 DECATUR GA 30033 PROGRAM SERVICES 246459 1 173755 1887882 1754405 6098830 242538 9914872 CAMPING 713990 2921539 2921539 ACTIVITIES 713990 635265 635265 3556804 1314877 1314877 0 0 0 0 0 24943768 21511862 3431906 3431906 3431906 1122774 1887882 690441 432333 432333 0 0 0 1488105 965718 522387 522387 SCOUT SHOP INCOME 452000 147720 147720 MISCELLANEOUS 900099 735839 131688 604151 883559 20056738 4358599 604151 5179116 X 0 312620 312620 0 0 772894 709682 56946 6266 0 4666189 4497212 69491 99486 491782 470105 11193 10484 446704 426894 9774 10036 442870 423538 10410 8922 0 6457 6457 90150 90150 60000 60000 0 147726 147726 93049 89608 944 2497 345666 311142 194 34330 536360 513844 12085 10431 79952 75794 2239 1919 0 1876749 1690475 10178 176096 437518 364469 40665 32384 0 298517 273841 5897 18779 147614 139937 4133 3544 8120800 7698519 227382 194899 943060 931074 6454 5532 112073 106926 1907 3240 CAMPING & ACTIVITY SUPPLIES 2207181 2207181 RECOGNITION & AWARDS 423545 290931 2957 129657 UNRELATED BUSINESS INCOME TAX 152000 152000 OTHER EXPENSES 148076 136989 4044 7043 67531 1653 49 65829 23427083 21672434 781275 973374 X 0 0 11838971 9611043 1709671 3130765 0 0 0 0 0 0 0 0 89145 97188 223379 188505 48290885 24238832 23683087 24052053 62500549 44137401 3573920 2347049 0 0 0 0 0 0 103618722 83564004 1405147 1376828 0 0 151611 168458 5396258 5085640 520124 597122 0 0 0 0 0 0 1019100 0 8492240 7228048 X 62336213 46029876 32790269 30306080 95126482 76335956 103618722 83564004 -3370345 -15378989 -41192 X false true X true false X 8145067 7673643 7614728 8705239 9914872 42053549 0 0 8145067 7673643 7614728 8705239 9914872 42053549 1181082 40872467 1176729 1292497 1337977 2187453 1314877 7309533 328741 364613 0 669290 970341 2332985 388671 496460 1037067 360140 279408 2561746 54257813 23416149 0.75330 0.74119 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false true 60000 true false false 60000 false PART II-B, LINES A, B, & G: BOARD MEMBERS MADE CONTACT WITH LEGISLATORS ON PROPOSED LEGISLATION THAT WAS OF INTEREST TO SCOUTING. PART II-B, LINE F: A RETAINER WAS PAID TO A LOBBYIST FOR THE SUPPORT OF PROPOSED LEGISLATION OF INTEREST TO SCOUTING. false true 89192859 4950368 -12442923 9383909 158377 72158018 80140059 2729538 7932755 1464466 145027 89192859 73779944 1129271 6690423 1348620 110959 80140059 63413057 3022283 9037376 1581150 111622 73779944 65823154 3350904 -4151252 1459973 149776 63413057 0.69950 0.08250 0.21800 false false 909836 5342309 6252145 32588119 17447019 15141100 622280 214934 407346 3993619 3562226 431393 4834722 3014653 1820069 24052053 0 PAYCHECK PROTECTION PROGRAM LO 0 0 X 4530023 -15378989 -15378989 19909012 147726 147726 20056738 23320549 41192 41192 23279357 147726 147726 23427083 SCHEDULE D, PART IV, LINE 2B CUSTODIAN ACCOUNTS ARE ESTABLISHED TO RECORD FUNDS RECEIVED AND DISBURSED ON INSTRUCTION OF THE PERSON OR GROUP FROM WHOM THE FUNDS ARE RECEIVED. SCHEDULE D, PART V, LINE 4 THE COUNCIL HAS A SPENDING POLICY APPROVED BY THE COUNCIL'S EXECUTIVE BOARD THAT AUTHORIZES THE COUNCIL TO BUDGET FOR, AND MAKE, ANNUAL DISBURSEMENTS FROM ITS ENDOWMENT FUND FOR OPERATING EXPENSES OR CAPITAL EXPENDITURES, INCLUDING ANY INTEREST OR FEES IN AN AMOUNT UP TO 4.5% OF A 12 QUARTER MOVING AVERAGE OF THE MARKET VALUES OF THE TOTAL NET ASSETS IN THE ENDOWMENT FUND AND IN COMPLIANCE WITH ANY RESTRICTIONS THAT ARE APPLICABLE. SCHEDULE D, PART X, LINE 1 In April 2020, the Council obtained a Small Business Administration ("SBA") loan under the Paycheck Protection Program ("PPP") in the amount of $1,127,500. The PPP loan bore interest at 1% and followed the repayment terms outlined by the Coronavirus Aid, Relief, and Economic Securities Act (the "CARES Act") and the Paycheck Protection Program Flexibility Act ("PPPFA"). In April 2021, the Council obtained PPPFA loan forgiveness and recorded the full amount as a contribution within the accompanying statement of activities and changes in net assets for the year ending December 31, 2021. In February 2021, the Council obtained a second Small Business Administration ("SBA") loan under the PPP in the amount of $1,019,100. The second PPP loan had the same provisions as the first loan mentioned above. In May 2022, the Council obtained PPPFA loan forgiveness and recorded the full amount as a contribution within the accompanying statement of activities and changes in net assets for the year ending December 31, 2022. SCHEDULE D, PART X, LINE 2 The Council is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, as amended, and is classified by the Internal Revenue Service 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. At December 31, 2021, a liability of $81,000 related to unrelated business income tax is recorded within accrued expenses on the accompanying financial statements. The Council annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Council takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Council does not have any uncertain tax positions as of December 31, 2022. In general, the Council is no longer subject to tax examinations for the tax years ending before December 31, 2019. SCHEDULE D PART XII, LINE 2D 41,192 Bad Debt on Prior Pledges Boy Scouts of America Fdn Major Gift Services false GOLF TOURNAMENT 1350467 918325 432142 404 172019 132789 28020 GOLF TOURNAMENT 555550 375779 179771 83588 40594 2489 4 1104639 593778 510861 19081 103473 104619 3365 3010656 1887882 1122774 19485 359080 278002 33874 690441 432333 true SPECIFIC ASSISTANCE TO INDIVIDUALS 1559 46019 FMV REGISTRATION SPECIFIC ASSISTANCE TO INDIVIDUALS 107155 FMV PROGRAM SUPPLIES SPECIFIC ASSISTANCE TO INDIVIDUALS 17518 FMV FOOD SUPPLIES SPECIFIC ASSISTANCE TO INDIVIDUALS 34106 FMV UNIFORMS SPECIFIC ASSISTANCE TO INDIVIDUALS 52161 FMV TRANSPORTATION SPECIFIC ASSISTANCE TO INDIVIDUALS 268 55661 FMV CAMPERSHIPS SCHEDULE I, PART I, LINE 2 SPECIFIC ASSISTANCE TO INDIVIDUALS IS FINANCIAL ASSISTANCE TO ENSURE THAT ALL YOUTH AND ADULTS HAVE THE OPPORTUNITY TO JOIN SCOUTING AND PARTICIPATE IN SCOUTING ACTIVITIES AND SUMMER CAMPS. THE ATLANTA AREA COUNCIL TRACKS THESE EXPENSES BY RECORDING INDIVIDUAL AND UNIT INFORMATION WHEN PROVIDING FINANCIAL ASSISTANCE. X X X X false false false false false false false true false Jason Volz Chief Operating Officer 198559 0 25275 0 12459 0 6461 0 34305 0 277059 0 0 0 Jenna Knight Dep Scout Exec- Strategy & Dev 149139 0 16500 0 12496 0 4770 0 19283 0 202188 0 0 0 Ben Buckelew Director of Field Service 139514 0 14225 0 11929 0 4612 0 14348 0 184628 0 0 0 Tracy Techau Scout Executive/CEO/Secretary 404789 0 40000 0 12127 0 9150 0 29769 0 495835 0 0 0 Jason Baldridge Director of Experience & Safet 136860 0 14225 0 9969 0 4533 0 11825 0 177412 0 0 0 OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION (PART II, COLUMN B(III), ROW I) INCLUDES A TAXABLE PORTION OF LIFE INSURANCE AND USE OF AUTOMOBILE. SCHEDULE J, PART 1, QUESTION 7 INCENTIVE COMPENSATION NONTAXABLE BENEFITS NONTAXABLE BENEFITS (PART II, COLUMN D, LINE (I)) INCLUDES THE EMPLOYER'S COST OF HEALTH CARE BENEFIT PLANS AND THE EMPLOYEE'S PRE-TAX PORTION OF THE HEALTH CARE BENEFIT PLAN PREMIUMS. A Development Authority of Cobb County 581522811 2018-09-30 5800000 Refunding of Bond Org. Issued 2001 false A 600000 0 5800000 0 0 0 0 0 0 0 5800000 0 true false true true A false true false false 0 false false false true A false false true false true false 0 false 0 false true A false X 16 104447 STOCK QUOTE X Program Materials 71 138091 Receipts false true true SCHEDULE M, PART I, COL B The amount in column B represents the total number of contributions received. SCHEDULE M, PART I, LINE 32B THE COUNCIL USES A BROKERAGE FIRM TO SELL THE STOCK CONTRIBUTIONS. FORM 990, PART III, LINE 4A (CONTINUED) In 2022 new Cub Scouts received a box filled with Cub Scout activities and materials designed to welcome and excite our newest members. Kits included outdoor essentials for hiking like a backpack, water bottle, whistle, compass, first aid kit as well as STEM activities. During 2022, over 600 Scouts attained the rank of Eagle Scout. In addition, the 9th Annual Youth Protection Seminar was a huge success with over 270 youth serving professionals attending. The seminar focused on ways all youth serving adults can strengthen their practices to protect children from all types of abuse, recognize and report abuse when signs are observed and connected youth serving adults with resources and connections to assist in these areas. FORM 990, PART III, LINE 4B (CONTINUED) Positive outcomes of camp occur because the environment and activities incorporate all of the elements of healthy youth development: strong personal values and character, positive sense of self-worth and usefulness, caring and nurturing relationships, a desire to learn and creative use of time and social adeptness. Bert Adams and Woodruff Scout Camps served over 6,200 Scouts BSA youth and 250 Cub Scouts in 11 sessions of Scouts BSA Camp and two sessions of Cub Scout Camp. These resident programs provide fun, adventure, learning and memory building opportunities for youth and families as they enjoy dozens of activities at summer camp. Winter Camp held in December at Bert Adams offers Scouts BSA youth the same great summer camp programs coupled with unique merit badges and camp programs like the Polar Bear Plunge in the lake and Klondike Derby games. In 2022, Winter Camp saw a record turnout of over 350 Scouts attending. FORM 990, PART III, LINE 4C (CONTINUED) Activity programs embrace the theory of "Fun with a Purpose" by teaching a variety of skills and values through activities designed for fun. The youth are guided toward the mission of the Boy Scouts of America of teaching youth to make moral and ethical choices throughout their lifetimes. In 2022, Spring Family Cub-a-ree, held two weekends at Bert Adams Camp, served over 2,400 Cubs and their families. Family Spooky-ree and OA Trailblazer Adventure Camp held during the fall with more than 5,100 Cubs and their families over four weekends included a variety of games, crafts, shooting sports, campfires and advancement activities. Conservation Weekend hosted over 500 youth and adults and offered various conservation themed courses ranging from merit badges, conservation projects, Leave No Trace training and Certified Angler certification. First Year Scout Skills provided a great BSA outdoor introduction with various rank requirements to almost 100 new Scouts who crossed over or joined Scouts BSA. FORM 990, PART VI, LINE 2 DENNIS M. LOVE AND JAMES E. LOVE, III - FAMILY RELATIONSHIP FORM 990, PART VI, LINE 7A THE COUNCIL HAS CHARTER ORGANIZATION REPRESENTATIVES WHO ATTEND THE COUNCIL'S ANNUAL BUSINESS MEETING AND VOTE ON THE SLATE OF OFFICERS AND THE COUNCIL BOARD OF DIRECTORS. FORM 990, PART VI, LINE 7B THE COUNCIL'S CHARTER ORGANIZATION REPRESENTATIVES ARE ELIGIBLE TO VOTE ON MAJOR DECISIONS OF THE COUNCIL AT THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, LINE 11B The Council's audit committee reviews and approves the IRS form 990. The audit committee chairman then presents the results of the audit committee's review process along with copies of the form 990 at a meeting of the Council's Board of Directors. FORM 990, PART VI, LINE 12C The Council regularly monitors potential violations of the Conflict of Interest Policy to ensure that all members of the Board of Directors, officers, and employees are free from the influence of any conflicting interest when they act on behalf of the Council. Mandatory disclosure of any conflicts is required for any transaction or contracts in excess of $5,000. In case any such matter is discussed at a meeting where a possible conflict of interest is present, the person is required to promptly disclose the conflict and not participate in the discussion or vote on the matter and may be required to leave the meeting during the discussion and the voting. Meeting minutes are required to reflect any conflict of interest disclosures and that a person withdrew from participation and consideration on the matter. FORM 990, PART VI, LINES 15A & 15B THE COMPENSATION COMMITTEE OF THE ATLANTA AREA COUNCIL IS SELECTED BY THE BOARD PRESIDENT. THE COMMITTEE INCLUDES KNOWLEDGEABLE INDEPENDENT INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST IN RESPECT TO DECISIONS MADE. THE COMPENSATION COMMITTEE MEETS ANNUALLY TO REVIEW THE COUNCIL'S PERFORMANCE REVIEW SYSTEM PROCEDURES AND EMPLOYEE EVALUATIONS FOR ALL STAFF MEMBERS. THE COMMITTEE APPROVES THE COMPENSATION FOR THE SCOUT EXECUTIVE AND HIS RECOMMENDATIONS FOR COUNCIL STAFF MEMBERS. THE COMMITTEE FOLLOWS PERFORMANCE REVIEW GUIDELINES, SALARY RANGES, AND PAY GUIDE CHARTS DEVELOPED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA AND USED BY ALL BOY SCOUT COUNCILS NATIONWIDE. ALL DECISIONS OF THE COMMITTEE AND MEETING RECORDS ARE RECORDED BY THE DEPUTY SCOUT EXECUTIVE, SIGNED BY THE COMMITTEE CHAIRMAN AND SHARED WITH THE BOARD PRESIDENT. FORM 990, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, BOARD MEMBERS Helen Albrightson, Lanny Allgood, Ken Ashley, Farideh Azadi, Don Barnette, Bert Bender, Les Bethune, Thomas Bishop, David Burge, Ken Burrows, Kevin Byrne, Eddie Capel, David Carl, Elianna Carlton, David Cathcart, Joseph Cegala, Laurie Champion, Larry Chase, Tom Chubb, Greg Clay, Mark Conard, Clay Courts, Deitra Crawley, Ted Crouse, David Crow, Doug Davidson, Cynthia Day, Erik Deadwyler, Michael Deimler, Brian Dowhower, John Duffy, John Dwyer, Noni Ellison, John Elrod, John Embleton, Jimmy Etheredge, Gary Fayard, Aleem Gillani, Chris Graham, Jay Gratwick, David Greaves, Jamie Gregory, Kim Gresh, Craig Gunckel, Randy Hall, Sam Hay III, John Heagy, Peter Heintzelman, Will Herman, Patrick Hill, Howard Jetmundsen, Stuart Johnson, George Jones, Milton Jones, Kattie Kittredge, Tom Kilpatrick, Ric Kimball, James Kissel, Stan Kryder, Jason Lee, Darryl Lesure, Chuck Lischer, Henry Linginfelter, Dennis Love, Jimmy Love, Thomas "TJ" Mihill, Phillip McCrorie, Seth McDaniel, John Merkin, Carey Mignerey, David Moody, Brian Moore, Rick Morgan, Arnett Mumford, Bert Nappier, Floyd Newton, Jerry Nix, Jamie Pace, Chuck Palmer, Bill Peck, Robert Pepper, Richard Peretz, Adria Perez, Ian Pinnavaia, Greg Pitts, Kelli Rice, Bill Roach, Mariela Romero, Steve Ryan, Joel Silfies, Lee Sjostrom, Dalton Smith, Kevin Smith, Sharla Stewart, Joe Stone, Jamie Tiernan, Gene Thorncroft, Steve Tipton, G. Scott Uzzell, Stephen Wassell, Nathan Watt, Richard Williams, Degas Wright, Carol Yancey, and Martie Zakas FORM 990, PART IX, LINE 21 On February 18, 2020, the National Council filed for protection under chapter 11 of the United States Bankruptcy Code. During 2022, the legal exposure to other Councils was determined, and as a result, the Council contributed $8,000,000 from its endowment fund to the National Council to serve as a resource for settlement proceeds. Subsequent to December 31, 2022, the National Council announced a confirmation of a reorganization plan and emerged from bankruptcy. FORM 990, PART XI, LINE 8 (41,192) Bad Debt on Prior Pledges