2023-11-15T09:16:50-05:00 2022-12-31 621690032 RODEFER MOSS & CO PLLC 204 LYNN GARDEN DR KINGSPORT TN 37660 990 2022-01-01 620476819 BOY SCOUTS OF AMERICA COUNCIL 713 SEQUOYAH BOYS 4239526961 PO BOX 3010 JOHNSON CITY TN 376023010 GREG LEITCH SCOUT EXECUTIVE 4239526961 2023-11-14 true GREG LEITCH XXX-XX-XXXX false FOROOZ G SMALLEY P00174424 4232464062 2023-11-14 2022 2023-04-26 12:10:37Z GREG LEITCH PO BOX 3010 JOHNSON CITY TN 37601 2317454 false X WWW.SCBSA.ORG X 1920 TN THE MISSION OF THE BOY SCOUTS OF 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 LAW. 45 45 77 1236 0 533934 489583 824574 865836 270197 33433 147207 80362 1775912 1469214 0 0 1000137 1064460 0 54094 986547 1046888 1986684 2111348 -210772 -642134 9059202 7351676 2057510 1421153 7001692 5930523 THE MISSION OF THE BOY SCOUTS OF 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 LAW. false false 1328529 291477 THE SEQUOYAH COUNCIL SUPPORTS THE SCOUTING PROGRAM IN 15 AND 1/2 COUNTIES IN NORTHEAST TENNESSEE AND SOUTHWEST VIRGINIA BY PROVIDING A CHARACTER EDUCATION PROGRAM EXPERIENCE IN AN OUTDOOR ENVIRONMENT. THE COUNCIL SERVED MORE THAN 4,000 YOUTH AND 2,400 ADULTS THROUGH PARTICIPATION IN CUB SCOUTS, SCOUTS BSA, VENTURING AND CAREER EMPHASIS EXPLORING PROGRAMS THROUGHOUT OUR SERVICE TERRITORY. 546331 497367 DURING THE YEAR, CAMP DAVY CROCKETT PROGRAM EXPENSES ARE DIRECTLY RELATED TO THE RESOURCES NECESSARY TO DELIVER CHARACTER EDUCATION PROGRAMS IN AN OUTDOOR CLASSROOM SETTING. 98291 76992 ACTIVITIES PROGRAM EXPENSES ARE DIRECTLY RELATED TO THE LEADERSHIP DEVELOPMENT AND OUTDOOR LEARNING EXPERIENCES THAT TAKE PLACE IN LOCAL COMMUNITIES DURING THE PROGRAM YEAR. 1973151 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 true 77 true false false false false false false false false X 45 45 false false false false false true false true true false false false true true true true true true true false TN VA X X X LISA ADKINS 4239526961 PO BOX 3010 JOHNSON CITY TN 376023010 GREG LEITCH SCOUT EXECUT 40.00 X 137266 0 22290 JASON BERRY EXECUTIVE BO 1.00 X 0 0 0 ANNA BOOHER EXECUTIVE BO 1.00 X 0 0 0 JAY BROMBACH EXECUTIVE BO 1.00 X 0 0 0 DARYL CARTER EXECUTIVE BO 1.00 X 0 0 0 STEPHEN DIXON EXECUTIVE BO 1.00 X 0 0 0 TR DUNN EXECUTIVE BO 1.00 X 0 0 0 EDWIN ELDREDGE EXECUTIVE BO 1.00 X 0 0 0 DARRELL FOWLER EXECUTIVE CO 1.00 X X 0 0 0 BRENDA GOOD EXECUTIVE CO 1.00 X X 0 0 0 CHARLES GOOD EXECUTIVE CO 1.00 X X 0 0 0 JAMES GREEN EXECUTIVE BO 1.00 X 0 0 0 DR FREDERICK GUTHRIE EXECUTIVE CO 1.00 X X 0 0 0 ADAM HASELSTEINER EXECUTIVE BO 1.00 X 0 0 0 JOE HEESACKER EXECUTIVE BO 1.00 X 0 0 0 ANGELA JENKINS EXECUTIVE CO 1.00 X X 0 0 0 JAMES KEGLEY EXECUTIVE BO 1.00 X 0 0 0 RUDOLPH LUCAS EXECUTIVE BO 1.00 X 0 0 0 DAN MAHONEY EXECUTIVE BO 1.00 X 0 0 0 SEAN MAHONEY EXECUTIVE BO 1.00 X 0 0 0 ARTHUR MASKER EXECUTIVE BO 1.00 X 0 0 0 ROBERT MCGOUGH EXECUTIVE CO 1.00 X X 0 0 0 MARY ELLEN MILLER EXECUTIVE BO 1.00 X 0 0 0 PETER MILLER EXECUTIVE BO 1.00 X 0 0 0 DR GERALD MORIE EXECUTIVE BO 1.00 X 0 0 0 TERRY MUSE EXECUTIVE BO 1.00 X 0 0 0 JERRY OLIVER EXECUTIVE CO 1.00 X X 0 0 0 PETER RABER EXECUTIVE BO 1.00 X 0 0 0 JUSTIN RYANS DISTRICT CHA 1.00 X 0 0 0 SCOTT SCHALLON EXECUTIVE CO 1.00 X X 0 0 0 DAN SCHUMAIER EXECUTIVE CO 1.00 X X 0 0 0 BOB SHOWALTER EXECUTIVE BO 1.00 X 0 0 0 ROBERT SIMIS DISTRICT CHA 1.00 X 0 0 0 LYDIA SINEMUS EXECUTIVE BO 1.00 X 0 0 0 CHARLES SMITH EXECUTIVE BO 1.00 X 0 0 0 PARKER SMITH EXECUTIVE CO 1.00 X X 0 0 0 JERRY STINSON DISTRICT CHA 1.00 X 0 0 0 BETH STOCKNER EXECUTIVE BO 1.00 X 0 0 0 JOHN TICKLE EXECUTIVE CO 1.00 X X 0 0 0 RICHARD TORBETT EXECUTIVE CO 1.00 X X 0 0 0 DAVID TUDOR EXECUTIVE BO 1.00 X 0 0 0 JOEY VANCE EXECUTIVE CO 1.00 X X 0 0 0 COREY VICARS EXECUTIVE BO 1.00 X 0 0 0 DR RODNEY WATSON DISTRICT CHA 1.00 X 0 0 0 GREG WILGOCKI EXECUTIVE BO 1.00 X 0 0 0 137266 22290 1 false true false 71000 1525 417058 489583 CAMPING 713990 497367 497367 CHARACTER EDUCATION PROG 713990 291477 291477 ACTIVITY FEES 713990 76992 76992 865836 46305 46305 15130 15130 15130 15130 750125 762997 -12872 -12872 -12872 150475 85243 65232 65232 1469214 933326 46305 159555 149005 5275 5275 656707 613283 21712 21712 91709 84403 3653 3653 96892 89174 3859 3859 59597 55547 2025 2025 20781 18673 1383 725 5369 5369 21752 19546 1447 759 9145 8453 201 491 106416 103509 1658 1249 36601 33722 1315 1564 21480 21480 224063 221267 1398 1398 72305 69919 1193 1193 SUPPLIES 269541 265309 2020 2212 OTHER EXPENSES 133410 122527 5747 5136 EQUIPMENT RENTAL 88907 84127 3459 1321 RECOGNITION AND AWARD 20692 19893 267 532 16426 14794 642 990 2111348 1973151 84103 54094 508410 199486 1191299 1234502 42646 35235 46713 53037 58926 107441 7060492 2603675 4551563 4456817 2659645 1265158 9059202 7351676 841247 29070 4351 49675 346954 1135614 864958 206794 2057510 1421153 X -118046 -300228 7119738 6230751 7001692 5930523 9059202 7351676 -642134 -429035 X false true X true false X 1068068 746367 686082 533934 489583 3524034 1068068 746367 686082 533934 489583 3524034 1658445 1865589 99231 107811 54424 64851 46305 372622 2696 58711 89997 76075 227479 4124135 4009593 0.45240 0.53930 X PART II, LINE 10 227,479 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3253937 13400 -395368 470900 6953 2394116 3173293 132442 358887 404711 5974 3253937 3305558 93213 262541 481096 6923 3173293 3094697 243737 421836 -308066 45262 4023074 3652444 -151420 -260585 97940 47802 3094697 0.02000 0.98000 false false 391652 391652 5319253 1757459 3561794 290483 280022 10461 649580 566194 83386 409524 409524 4456817 CUSTODIAL FUNDS 203348 PAYROLL DEDUCTIONS WITHHELD 3446 206794 X 1023185 -440660 -440660 1463845 5369 5369 1469214 2105979 2105979 5369 5369 2111348 SCHEDULE D, PAGE 3, PART X THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY,ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2022. SCHEDULE D, PAGE 4, PART XIII THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. X X true false X false false false false false false false false false GREG LEITCH SCOUT EXECUTIVE 137266 22290 159556 FORM 990, PAGE 6, PART VI, LINE 7A 1. AT LEAST 90 DAYS PRIOR TO THE DATE SET FOR THE ANNUAL BUSINESS MEETING OF THE LOCAL COUNCIL, THE PRESIDENT SHALL APPOINT A NOMINATING COMMITTEE, SUBJECT TO BOARD APPROVAL, OF NOT FEWER THAN THREE ACTIVE COUNCIL MEMBERS WHO ARE NOT THEN OFFICERS. CONSIDERATION MAY BE GIVEN TO ADDING A FORMER COUNCIL PRESIDENT AND THE INCLUSION OF ONE OR TWO PERSONS OF THE HIGHEST COMMUNITY STATURE WHO ARE NOT ACTIVE MEMBERS OF THE LOCAL COUNCIL. 2. THE MEMBERS OF THE NOMINATING COMMITTEE WILL BE IDENTIFIED TO MEMBERS OF THE COUNCIL BETWEEN 60 AND 45 DAYS PRIOR TO THE ANNUAL COUNCIL BUSINESS MEETING SO THAT NAMES MAY BE GIVEN TO THEM FOR CONSIDERATION. 3. SUGGESTED NOMINEES FROM REGISTERED MEMBERS OF THE LOCAL COUNCIL ARE TO BE CONSIDERED IF THEY ARE RECEIVED IN WRITING NO LESS THAN 30 DAYS PRIOR TO THE ANNUAL BUSINESS MEETING. THOSE WHO OFFER NAMES TO THE NOMINATING COMMITTEE SHOULD SUPPLY SOME BACKGROUND INFORMATION BUT SHOULD NOT HAVE SECURED THE PERMISSION OF THE PERSON TO BE NOMINATED OR WHETHER THEY WILL SERVE IF ELECTED. 4. THE NOMINATING COMMITTEE WILL MEET WITH THE SCOUT EXECUTIVE, SERVING AS THE SECRETARY AND HAVING NO VOTE, FOR THE PURPOSE OF SELECTING A SLATE OF NOMINEES FOR ELECTION. 5. NOMINATIONS RECEIVED IN WRITING WITHIN THE ALLOWABLE TIME FROM MEMBERS OF THE LOCAL COUNCIL NOT ON THE NOMINATING COMMITTEE ARE GIVEN SERIOUS CONSIDERATION. EACH SUCH NOMINATION SHOULD BE ACKNOWLEDGED WITH A BRIEF LETTER OF THANKS AND THE ASSURANCE THAT THE CANIDATE WILL BE CONSIDERED. 6. TO PROVIDE A FAIR AND ORDERLY NOMINATING PROCESS, NOMINATIONS WILL NOT BE ACCEPTED FROM THE FLOOR AT HE TIME OF ELECTION. THIS PROCEDURE ALSO PERMITS SUFFICIENT TIME TO CONSIDER IN ADVANCE ALL ASPECTS OF A NOMINEE'S SUITABILITY TO SERVE. 7. THE NOMINATING COMMITTEE WILL SELECT A SLATE CONSISTING OF A SINGLE CANDIDATE FOR EACH COUNCIL OFFICER POSITION AND NO MORE THAN THE LEGALLY ALLOWABLE NUMBER OF PERSONS FOR EACH OF THE FOLLOWING CATEGORIES: EXECUTIVE BOARD MEMBERS, COUNCIL MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, LOCAL COUNCIL REPRESENTATIVES TO THE NATIONAL COUNCIL; HOWEVER,THE COMMITTEE MAY ELECT NOT TO COMPLETELY FILL THE ASSOCIATE AND HONORARY MEMBER CATEGORIES. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 12C EACH EXECUTIVE BOARD MEMBER AND MEMBER OF ANY COMMITTEE THEREOF HAS A DUTY TO PLACE THE INTEREST OF THE CORPORATION FOREMOST IN ANY DEALING WITH THE CORPORATION AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THIS POLICY. AT LEAST ONCE EACH YEAR, EACH EXECUTIVE BOARD MEMBER, AND NEW BOARD MEMBERS, PRIOR TO THEIR INITIAL ELECTION, SHALL ACKNOWLEDGE HIS OR HER FAMILIARITY WITH THIS POLICY AND SHALL DISCLOSE IN WRITING TO THE PRESIDENT OF THE CORPORATION ANY EXISTING MATERIAL INTEREST OR SUBJECT TO THIS POLICY BY COMPLETING A CONFLICT-OF-INTEREST DISCLOSURE STATEMENT. THE CONFLICT-OF-INTEREST DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE PRESIDENT OF THE CORPORATION. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE EXECUTIVE BOARD OR APPROPRIATE COMMITTEE. THE CONFLICT-OF-INTEREST DISCLOSURE STATEMENTS SHALL BE RETAINED IN THE CONFIDENTIAL FILES OF THE CORPORATION. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY, A COMPENSATION/BENEFITS COMMITTEE WHOSE PURPOSE IS TO APPROVE SALARIES FOR ALL PAID EMPLOYEES IS ELECTED BY THE BOARD OF DIRECTORS. THE COMMITTEE ADOPTS A SALARY SCHEDULE THAT IS DEVELOPED BY BOY SCOUTS OF AMERICA, THE NATIONAL CHARTERING ORGANIZATION. STAFF POSITIONS, INCLUDING SCOUT EXECUTIVE/CEO, ARE GRADED BASED ON JOB CONTENT AND EACH GRADE IS ASSIGNED A PAY CLASSIFICATION AND SALARY RANGE. THE MINIMUM, MID-POINT, AND MAXIMUM SALARIES ARE IDENTIFIED IN THE SALARY RANGE. THE COMPENSATION COMMITTEE IN ITS REVIEW OF THE PROPOSED ANNUAL SALARY SCHEDULE DETERMINES A MAXIMUM PERCENTAGE PAY INCREASE TO INCLUDE MERIT BASED COMPENSATION AND COST OF LIVING ADJUSTMENTS. THIS DECISION IS DOCUMENTED IN THE MINUTES. THE COMMITTEE DETERMINES THE RATING OF THE SCOUT EXECUTIVE PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 15B EMPLOYEES ARE ACCOUNTABLE TO THE SCOUT EXECUTIVE/CEO AND THEIR ANNUAL PERFORMANCE EVALUATIONS ARE CONDUCTED BASED UPON PERFORMANCE OBJECTIVES AND JOB ACCOUNTABILITIES. THE PERFORMANCE RATING DETERMINES THE MERIT INCREASE USING THE SAME RANGE FOR MERIT BASED INCREASES THAT IS USED WITH THE SCOUT EXECUTIVE. COST OF LIVING ADJUSTMENTS ARE AWARDED BASED UPON THE COMPENSATION BENEFITS COMMITTEE APPROVED PERCENTAGE FOR ALL STAFF REGARDLESS OF POSITION OR PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 18 THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL SERVICE CENTER LOACTED AT 129 BOONE RIDGE DRIVE, JOHNSON CITY, TN DURING REGULAR OPERATING HOURS OF 8:30AM TO 5:00 PM MONDAY THROUGH FRIDAY> 1. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL, LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS FORM 990%. 2. ANNUAL REPORT. 3. AUDITED FINANCIAL STATEMENTS. 4. MINUTES OF THE EXECUTIVE BOARD MEETINGS. THE SEQUOYAH COUNCIL, BOY SCOUTS OF AMERICA, IS COMMITTED TO: 1. OPENNESS AND TRANSPARAENCY TO CURRENT MEMBERS, DONORS/CONTRIBUTORS, ITS VARIOUS STAKEHOLDERS, AND THE GENERAL PUBLIC. 2. PROACTIVE DISCLOSURE AND DISSEMINATION OF INFORMATION ABOUT OPERATIONS, PLANS, AND DECISIONS OF THE EXECUTIVE BOARD, AND INFORMATION CONCERNING THE SEQUOYAH COUNCIL. FORM 990, PAGE 6, PART VI, LINE 19 THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL SERVICE CENTER LOCATED AT 129 BOONE RIDGE DRIVE, JOHNSON CITY, TN DURING REGULAR OPERATING HOURS OF 8:30 A.M. TO 5:00 P.M. MONDAY THROUGH FRIDAY. 1. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS FORM 990T. 2. ANNUAL REPORT. 3. AUDITED FINANCIAL STATEMENTS. 4. MINUTES OF THE EXECUTIVE BOARD MEETINGS. THE SEQUOYAH COUNCIL, BOY SCOUTS OF AMERICA, IS COMMITTED TO: 1. OPENNESS AND TRANSPARENCY TO CURRENT MEMBERS, DONORS/CONTRIBUTORS, ITS VARIOUS STAKEHOLDERS, AND THE GENERAL PUBLIC. 2. PROACTIVE DISCLOSURE AND DISSEMINATION OF INFORMATION ABOUT OPERATIONS, PLANS, AND DECISIONS OF THE EXECUTIVE BOARD, AND INFORMATION CONCERNING THE SEQUOYAH COUNCIL. BOY SCOUTS OF AMERICA 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 NATIONAL O TX 501C3 7 N/A false false false false false false false false false false false false false false false false false false true true BOY SCOUTS OF AMERICA S 12038 8% ON GROSS SALES BOY SCOUTS OF AMERICA R 23942 3.5% QUALIFYING SALARIES