2025-07-24T17:50:22-04:00 2024-12-31 823104745 MIXON MIXON BROWN & TENCH CPAS 103 MIDWAY DR UNIT C CORNELIA GA 305317172 990 2024-01-01 580566207 BOY SCOUTS OF AMERICA NATL COUNCIL 101 NORTHEAST GEORGIA COUNCIL BOYS 7066932446 P O BOX 399 JEFFERSON GA 30546 TRIP SELMAN CEO & SECRETARY 7066932446 2025-07-18 true true JOELY E MIXON CPA P01069076 7067782154 2025-07-22 2024 2025-03-06 01:10:19Z TRIP SELMAN 3512 CARRIAGE GLEN WAY DACULA GA 30019 5721988 false X HTTP://WWW.NEGA-BSA.ORG X 1945 GA THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING OF AMERICA. 155 155 151 4000 0 1525915 1562222 2472662 2444662 739612 825863 614926 596164 5353115 5428911 131695 94164 0 2427479 2508124 0 436045 2127485 2153956 4686659 4756244 666456 672667 13565572 14214505 1031310 1002526 12534262 13211979 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING OF AMERICA. false false 3757628 94164 2444662 TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM FIRST TO FIFTH GRADE OR 7 TO 11 1/2 YEARS.THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 10,310 YOUTH SERVED IN 2023. 3757628 true false false false false false false false true true true false false false true false true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 24 0 151 true false false false false false true true false false false false false false false false X 155 155 false false false false true true true true true false true true true true true true true true true true false GA X NE GA COUNCIL INC BSA 7066932446 148 BOY SCOUT TRAIL PENDERGRASS GA 30567 X TRIP SELMAN CEO & SECRET 40.00 X 364858 0 15660 SEE ATTACHED LIST DIRECTORS (1 X 0 0 0 MIKE LEVENGOOD PRESIDENT 2.00 X 0 0 0 RICHARD OATES TREASURER 2.00 X 0 0 0 CARTER WOOD COMMISSIONER 2.00 X 0 0 0 364858 15660 1 false true false 58944 1503278 1562222 SUMMER CAMP & BSA ACTIVITIES 2444662 2444662 2444662 825863 825863 45756 9527 36229 412423 283550 128873 128873 OTHER REVENUE 379180 379180 RENTAL INCOME 51882 51882 431062 5428911 3830460 94164 94164 1993550 1463132 325037 205381 370657 261219 67063 42375 143917 106231 23094 14592 18200 18200 31245 21965 5687 3593 28409 24351 2487 1571 23064 16214 4198 2652 298565 268462 18447 11656 153431 108693 27415 17323 14950 10510 2721 1719 87591 87591 236938 226969 6109 3860 79713 56038 14508 9167 SUPPLIES 938748 815323 26257 97168 MISCELLANEOUS 71772 41550 18520 11702 EQUIPMENT LEASE & MAINT 71449 52337 11712 7400 TELEPHONE 52168 40970 6862 4336 47713 43709 2454 1550 4756244 3757628 562571 436045 258792 14182 3934070 4022627 614740 654031 18815 186 154685 191784 32336 38691 10077641 6792343 3272471 3285298 5230611 5909413 49052 98293 13565572 14214505 473372 412432 73822 122660 453025 442901 31091 24533 1031310 1002526 X 7965596 8613926 4568666 4598053 12534262 13211979 13565572 14214505 672667 5050 X false true X true false X 1557427 1543215 1509801 1525915 1562222 7698580 1557427 1543215 1509801 1525915 1562222 7698580 7698580 7698580 17084813 1.00000 1.00000 X false true X 5534066 110406 713854 150000 31245 6177081 4973720 52577 660143 125000 27374 5534066 7639237 56458 -716438 50000 1955537 4973720 6922350 11404 763601 25000 33118 7639237 6332884 22178 813408 215159 30961 6922350 1.00000 true false 803748 803748 7016221 4866600 2149621 2257672 1925743 331929 3285298 OPERATING LEASE 24533 24533 5428911 5428911 5428911 4756244 4756244 4756244 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION HOLDS CUSTODIAL ACCOUNTS AS A SERVICE FOR VARIOUS UNITS. THESE ARE FUNDS SET ASIDE BY THE UNITS FOR A SPECIFIC PURPOSE PER BSA GUIDLINES. THE ORGANIZATION MAINTAINS AN ACCOUNTING OF THE UNIT'S MONIES. SCHEDULE D, PAGE 2, PART V, LINE 4 ANNUAL INCOME FROM THE ENDOWMENT FUND IS AVAILABLE FOR GENERAL OPERATING FUND USES TO CARRY OUT THE MISSION OF THE ORGANIZATION. GOLF TOURNAMENT 45756 45756 9527 45756 45756 9527 9527 36229 true DISADVANTAGED YOUTH 94164 X X false false false false false false false false false TRIP SELMAN CEO & SECRETARY 364858 10946 4714 380518 FORM 990 - ORGANIZATION'S MISSION THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY SCOUTING OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF SCOUTING OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS 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 THE METHODS WHICH ARE NOW IN COMMON USE BY SCOUTING OF AMERICA. FORM 990, PAGE 1, PART I, LINE 6 THE MAJORITY OF VOLUNTEERS ARE UNIT LEADERS. CUB SCOUT DEN LEADERS, AND BOY SCOUT TROOP LEADERS AND THE LIKE. THE REST (APPROXIMATELY 200) ARE VOLUNTEER DISTRICT COMMISSIONERS, ETC. FORM 990, PAGE 2, PART III, LINE 4A TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM FIRST TO FIFTH GRADE OR 7 TO 11 1/2 YEARS.THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF INTEREST: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 10,310 YOUTH SERVED IN 2023. 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 AS OF THE CLOSE OF ITS MOST RECENT FISCAL YEAR AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PAGE 6, PART VI, LINE 11B THE SCOUT EXECUTIVE REVIEWS THE FORM 990 WITH THE CPA. THE COUNCIL PRESIDENT THEN OFFERS IT TO THE EXECUTIVE BOARD FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, AND PROFESSIONAL EMPLOYEES. 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 COMPLETES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTEF ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS. EMPLOYEES OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE CONSISTING OF BOARD MEMBERS AND EXECUTIVE COMMITTEE MEMBERS WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IT IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 148 BOY SCOUT TRAIL, PENDERGRASS, GA 30567. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS 990T; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS; MINUTES OF THE EXECUTIVE BOARD MEETINGS.