2023-08-04T08:11:35-04:00 2022-12-31 200758852 ELLIOTT & PAINTER LLP 390 EAST HENRY STREET SUITE 203 SPARTANBURG SC 29302 990 2022-01-01 570314450 PALMETTO COUNCIL INC BOY SCOUTS OF AMERICA 549 PALM 8645854391 420 S CHURCH ST SPARTANBURG SC 29306 JUSTIN WILLIAMS CEO 8645854391 2023-06-15 JUSTIN WILLIAMS XXX-XX-XXXX true TAMMY M GRICE CPA P00183411 8645831476 2023-08-01 2022 2023-04-26 12:10:37Z JUSTIN WILLIAMS 420 S CHURCH ST SPARTANBURG SC 29306 1446085 false X WWW.PALMETTOCOUNCIL.ORG X 1938 SC AN AFFLIATE OF BOY SCOUTS OF AMERICA, PALMETTO COUNCIL PROVIDES SERVICES TO YOUNG MEN AND WOMEN AGES 5-21. THE COUNCIL IS DEDICATED TO DEVELOPING VALUES AND LIFE SKILLS IN THE SPARTANBURG, YORK, CHESTER, LANCASTER, UNION AND CHEROKEE COUNTIES OF SOUTH CAROLINA. 37 37 10 1004 0 683419 420479 62069 79540 171503 43307 360543 416915 1277534 960241 6417 5711 0 575836 567831 0 207614 598065 530393 1180318 1103935 97216 -143694 3548066 3151238 431034 365311 3117032 2785927 X AN AFFILIATE OF BOY SCOUTS OF AMERICA, PALMETTO COUNCIL PROVIDES SERVICES TO YOUNG MEN AND WOMEN AGES 5-21. THE COUNCIL IS DEDICATED TO DEVELOPING VALUES AND LIFE SKILLS IN THE SPARTANBURG, YORK, CHESTER, LANCASTER, UNION AND CHEROKEE COUNTIES OF SOUTH CAROLINA. false false 867344 5711 79540 PROVIDING SUPPORT AND SERVICE TO ADULT LEADERS AND YOUTH MEMBERS THROUGH CHARACTER BUILDING YOUTH DEVELOPMENT PROGRAMS IN 6 COUNTIES. SERVING 3,267 SCOUT MEMBERS AND 1,004 VOLUNTEER LEADERS, THE COUNCIL IS DEEPLY COMMITTED TO HELPING EVERY CHILD DEVELOP LIFELONG SKILLS AND VALUES, EMPHASIZING SUCH TRAITS AS RESPECT, COURAGE, SELF-RELIANCE, SERVICE TO OTHERS, GOOD CITIZENSHIP, DUTY TO GOD, AND MENTAL AND PHYSICAL FITNESS. IN 2022, 96 YOUNG MEN AND WOMEN EARNED SCOUTING'S HIGHEST RANK, EAGLE SCOUT, AND PALMETTO COUNCIL MEMBERS PROVIDED OVER 15,091 SERVICE HOURS TO THE COMMUNITY. 867344 true true false false false false false false true true true false false true false false true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 4 0 10 true false false false false false false false false X 37 37 false false false false true true true true true false true true true true false true true true true true false SC X JUSTIN WILLIAMS 8645854391 420 S CHURCH ST SPARTANBURG SC 29306 JUSTIN WILLIAMS CEO 40.00 X 103309 0 21203 DAN ATKINSON LEGAL COUNSE 2.00 X 0 0 0 NEAL BARBER BOARD MEMBER 2.00 X 0 0 0 BOBBY BASS BOARD MEMBER 2.00 X 0 0 0 BILL BLINKLEY COUNCIL ADV 2.00 X 0 0 0 JOHN BLOOMBERG BOARD MEMBER 2.00 X 0 0 0 WAYNE BOULDIN VP MEMBERSHI 2.00 X X 0 0 0 DERHAM COLE DAN MORGAN D 2.00 X X 0 0 0 TIM COMBS VP PROPERTIE 2.00 X X 0 0 0 CHRIS CONNELLY BOARD MEMBER 2.00 X 0 0 0 GEOFF DUNN BOARD MEMBER 2.00 X 0 0 0 DOUG FINLEY BOARD MEMBER 2.00 X 0 0 0 ROBERT FLOWERS COUNC TRAINI 2.00 X X 0 0 0 TASHMA GLYMPH BOARD MEMBER 2.00 X 0 0 0 WILLIAM GRAY NATL REP/PAS 2.00 X X 0 0 0 BRITT HELMS VP COMMUNICA 2.00 X X 0 0 0 CANNON HERRING OA YOUTH MEM 2.00 X 0 0 0 CHRIS HERRING VP MARKETING 2.00 X X 0 0 0 KEITH KELLER VP GOVERNANC 2.00 X X 0 0 0 JASON LAND TREASURER 2.00 X X 0 0 0 DOUG MARION BOARD MEMBER 2.00 X 0 0 0 MARK MEZGER BOARD MEMBER 2.00 X 0 0 0 HELENA MILLER PRESIDENT 2.00 X X 0 0 0 KIM MOULTRIE MCM DISTRICT 2.00 X 0 0 0 ALLAN PANGBURN CATWABA DIST 2.00 X 0 0 0 KEN REITER VP PROGRAM 2.00 X 0 0 0 ANDY SHENE YORK DISTRIC 2.00 X X 0 0 0 DAVID SIMMONS BOARD MEMBER 2.00 X 0 0 0 KEITH SMITH BOARD MEMBER 2.00 X 0 0 0 GLENN STONER VP DISTRICT 2.00 X X 0 0 0 LOIUS STREATER BOARD MEMBER 2.00 X 0 0 0 ERIN STRICKLAND ASST TREASUR 2.00 X X 0 0 0 JIMMY SUMMERS COUNCIL OA A 2.00 X X 0 0 0 PAUL SWITZER BOARD MEMBER 2.00 X X 0 0 0 CREIGHTON TAYLOR COUNCIL COMM 2.00 X X 0 0 0 CARA THOMPSON BOARD MEMBER 2.00 X 0 0 0 JOSHUA VARN BOARD MEMBER 2.00 X 0 0 0 ROBERT WHITE BOARD MEMBER 2.00 X 0 0 0 103309 21203 1 false false false 5000 415479 420479 ACTIVITY REVENUE 900099 58352 58352 CAMPING REVENUE 900099 21188 21188 79540 14886 14886 16400 16400 16400 16400 28421 28421 28421 28421 606054 389497 216557 216557 147902 96347 51555 51555 OTHER INCOME 900099 132403 132403 132403 960241 124361 415401 5711 5711 103809 77857 7267 18685 317003 292458 3253 21292 53204 46819 1330 5055 57070 50221 1427 5422 36745 32335 919 3491 52907 45583 1526 5798 8728 8728 10460 9176 1284 5801 5801 13280 9530 214 3536 68569 63874 978 3717 33265 29295 827 3143 29574 6996 144 22434 3698 3255 92 351 19326 19326 51679 50889 165 625 25034 22519 524 1991 BAD DEBT EXPENSES 100000 100000 SUPPLIES 36220 35057 159 1004 RECOGNITION AWARDS 34096 28442 443 5211 RENT & MAINT. OF EQUIPMEN 17480 15790 352 1338 20276 16410 629 3237 1103935 867344 28977 207614 148327 286324 147222 32573 78309 7780 46128 47155 29525 36417 3303329 1804375 1549455 1498954 1549100 1242035 3548066 3151238 200356 28341 18617 83800 117009 223645 95052 29525 431034 365311 X 2330382 2043202 786650 742725 3117032 2785927 3548066 3151238 -143694 -187411 X false true X true false X 976735 586953 918138 683419 420479 3585724 976735 586953 918138 683419 420479 3585724 3585724 22554 26527 -15848 9413 14886 57532 179831 638680 454897 747498 886359 2907265 6550521 361227 0.54740 0.58230 X PART II, LINE 10 2,020,906 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1500214 791 -188105 100734 1212166 1450946 1114 265782 217628 1500214 1402113 92619 43786 1450946 1230875 22500 187685 38947 1402113 1152108 132247 -21540 26987 4953 1230875 0.01000 0.99000 false false 955364 955364 2070589 1561860 508729 206412 186101 20311 70964 56414 14550 1498954 REFUNDABLE ADVANCE - SCF ACCOUNT 839593 SPLIT INTEREST AGREEMENTS 365102 CONSTRUCTION IN PROGRESS 37340 1242035 764102 -187411 -187411 951513 8728 8728 960241 1095207 1095207 8728 8728 1103935 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION MAINTAINS CUSTODY OF FUNDS COLLECTED BY THE ORDER OF THE ARROW AND VARIOUS UNITS. THE ACTIVITY IS ACCOUNTED FOR THROUGH A LIABILITY ACCOUNT. SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE FINANCIAL SUPPORT FOR THE COUNCIL'S EXEMPT PURPOSES AND MAINTENANCE OF CAMP PROPERTY. POPCORN SALES 542512 542512 381509 DISCOUNT CARD S 63542 63542 7988 606054 606054 389497 389497 216557 false REGISTRATION SUPPORT 241 5711 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MAINTAINS CONTROL OVER THE GRANT FUNDS AND REMITS THEM DIRECTLY TO THE ENTITY FROM WHICH THE REGISTRATIONS, CAMPERSHIPS AND UNIFORMS ARE PURCHASED. FORM 990 - ORGANIZATION'S MISSION AN AFFILIATE OF BOY SCOUTS OF AMERICA, PALMETTO COUNCIL PROVIDES SERVICES TO YOUNG MEN AND WOMEN AGES 5-21. THE COUNCIL IS DEDICATED TO DEVELOPING VALUES AND LIFE SKILLS IN THE SPARTANBURG, YORK, CHESTER, LANCASTER, UNION AND CHEROKEE COUNTIES OF SOUTH CAROLINA. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B THE FULL BOARD ELECTED A SUBCOMMITTEE CONSISTING OF THE TREASURER, SCOUT EXECUTIVE AND A FINANCE COMMITTEE MEMBER TO REVIEW AND APPROVE THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY FOR EXECUTIVE BOARD MEMBERS RESOLVED, THAT IT IS THE BASIC POLICY OF THE CORPORATION THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE CORPORATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE CORPORATION OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE CORPORATION WITH RESPECT TO DEALING WITH THIRD PARTIES. THEY ARE EXPECTED TO DEAL WITH SUPPLIERS, CUSTOMERS, CONTRACTORS AND OTHERS HAVING DEALINGS WITH THE CORPORATION ON THE SOLE BASIS OF WHAT IS IN THE BEST INTEREST OF THE CORPORATION WITHOUT FAVOR OR PREFERENCE TO THIRD PARTIES BASED ON PERSONAL CONSIDERATIONS. TO THIS END THE FOLLOWING RULES SHALL BE OBSERVED: NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUSINESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF OR OFFICER OR EMPLOYEE OF THE CORPORATION WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF THE PARTNERSHIP, FIRM, OR CORPORATION OR WHO OWNS OR CONTROLS MORE THAN 10 PERCENT OF THE STOCK OF SUCH CORPORATION, SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH THE ACQUISTION OR SALE BY THE CORPORATION OF ANY INTEREST IN REAL OR TANGIBLE OR INTANGIBLE PERSONAL PROPERTY TO SUCH PARTNERSHIP, FIRM, OR CORPORATION. NO MEMBER OF THE EXECUTIVE BOARD OR MEMBER OF ANY COMMITTEE THEREOF SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD, OR ANY COMMITTEE THEREOF, IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO IN PARAGRAPH 2 ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE PALMETTO COUNCIL, BOY SCOUTS OF AMERICA'S OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE SCOUT EXECUTIVE COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION PRACTICES FOR THE CHIEF EXECUTIVE OFFICER POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO IMPROVE THE OVERALL PERFORMANCE OF THE PALMETTO COUNCIL. THE ORIGINAL LETTER OF EMPLOYMENT WILL PROVIDE ALL COMPENSATION AND BENEFITS FOR THE SCOUT EXECUTIVE. THE COUNCIL PRESIDENT WILL APPOINT, EACH YEAR, A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND FOR APPROVAL TO THE EXECUTIVE BOARD SALARY AND BENEFITS FOR THE SCOUT EXECUTIVE. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 15B THE PALMETTO COUNCIL, BOY SCOUTS OF AMERICA'S OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE ASSISTANT SCOUT EXECUTIVE COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION PRACTICES FOR THE OFFICER POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO HELP IMPROVE THE OVERALL PERFORMANCE OF THE PALMETTO COUNCIL. THE ORIGINAL LETTER OF EMPLOYMENT WILL PROVIDE ALL COMPENSATION AND BENEFITS FOR THE ASSISTANT SCOUT EXECUTIVE. THE COUNCIL PRESIDENT WILL APPOINT, EACH YEAR, A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE OFFICER AND TO RECOMMEND FOR APPROVAL TO THE EXECUTIVE BOARD, SALARY AND BENEFITS FOR THE OFFICER. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE OFFICER'S COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON A REASONABLE, WRITTEN REQUEST TO ITS HEADQUARTERS.