2025-10-30T08:29:38-04:00 2024-12-31 200758852 ELLIOTT & PAINTER LLP 390 E HENRY ST STE 203 SPARTANBURG SC 29302 990 2024-01-01 570314450 PALMETTO COUNCIL INC SCOUTING AMERICA PALM 8645854391 420 S CHURCH ST SPARTANBURG SC 29306 JUSTIN WILLIAMS CEO 8645854391 2025-09-22 true TAMMY M GRICE CPA P00183411 8645831476 2025-10-28 2024 2025-03-06 01:10:19Z JUSTIN WILLIAMS 420 S CHURCH ST SPARTANBURG SC 29306 1543932 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. 40 40 14 1204 0 466662 375926 210706 140650 61348 74847 575867 497977 1314583 1089400 9258 17710 0 620838 653993 0 67942 591260 472200 1221356 1143903 93227 -54503 3170682 3154340 195134 211920 2975548 2942420 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 1055054 17710 140650 PROVIDING SUPPORT AND SERVICE TO ADULT LEADERS AND YOUTH MEMBERS THROUGH CHARACTER BUILDING YOUTH DEVELOPMENT PROGRAMS IN 6 COUNTIES. SERVING 4,180 SCOUT MEMBERS AND 1,204 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 2024,74 YOUNG MEN AND WOMEN EARNED SCOUTING'S HIGHEST RANK, EAGLE SCOUT, AND PALMETTO COUNCIL MEMBERS PROVIDED OVER 10,587 SERVICE HOURS TO THE COMMUNITY. 1055054 true true false false false false false false true true true false false true true 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 6 0 14 true false false false false false false false false X 40 40 false false false false true true true true true false true true true true true true true true true true false SC X JUSTIN WILLIAMS 8645854391 420 S CHURCH ST SPARTANBURG SC 29306 JUSTIN WILLIAMS CEO 40.00 X 113818 0 18951 STACEY ADAMS BOARD MEMBER 2.00 X 0 0 0 JON ANTONUCCI BOARD MEMBER 2.00 X 0 0 0 DAN ATKINSON COUNCIL PRES 2.00 X X 0 0 0 NEAL BARBER BOARD MEMBER 2.00 X 0 0 0 DYLAN BLACKMON YOUTH REPRES 2.00 X 0 0 0 JOHN BLOOMBERG BOARD MEMBER 2.00 X 0 0 0 ANTHONY BODDIE BOARD MEMBER 2.00 X 0 0 0 WAYNE BOULDIN VP MEMBERSHI 2.00 X X 0 0 0 TIM COMBS VP FACILITIE 2.00 X X 0 0 0 CHRIS CONNELLY BOARD MEMBER 2.00 X 0 0 0 PATRICK COTE COUNCIL COMM 2.00 X X 0 0 0 MIKE CUMMINS BOARD MEMBER 2.00 X 0 0 0 GEOFF DUNN BOARD MEMBER 2.00 X 0 0 0 DOUG FINLEY VP PROGRAM 2.00 X X 0 0 0 ROBERT FLOWERS BOARD MEMBER 2.00 X 0 0 0 GORDON FOLZ BOARD MEMBER 2.00 X 0 0 0 RJ GIMBL BOARD MEMBER 2.00 X 0 0 0 BRITT HELMS BOARD MEMBER 2.00 X 0 0 0 CHRIS HERRING VP MARKETING 2.00 X X 0 0 0 CHAD HUDSON BOARD MEMBER 2.00 X 0 0 0 JAMIN HUJIK BOARD MEMBER 2.00 X 0 0 0 KEITH KELLER BOARD MEMBER 2.00 X 0 0 0 CHRISTY KOBES BOARD MEMBER 2.00 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 BOARD MEMBER 2.00 X 0 0 0 BRIAN MOEGLING BOARD MEMBER 2.00 X 0 0 0 TROY PHILLIPS BOARD MEMBER 2.00 X 0 0 0 KEN REITER VP PROGRAM 2.00 X X 0 0 0 GEORGE SHEPPARD VP DIST OPER 2.00 X X 0 0 0 DAVID SIMMONS BOARD MEMBER 2.00 X 0 0 0 GLENN STONER BOARD MEMBER 2.00 X 0 0 0 LOUIS STREATER BOARD MEMBER 2.00 X 0 0 0 ERIN STRICKLAND COUNCIL ASST 2.00 X X 0 0 0 JIMMY SUMMERS BOARD MEMBER 2.00 X 0 0 0 PAUL SWITZER BOARD MEMBER 2.00 X 0 0 0 CREIGHTON TAYLOR BOARD MEMBER 2.00 X 0 0 0 CARA THOMPSON VP GOVERNANC 2.00 X X 0 0 0 ROBERT WHITE BOARD MEMBER 2.00 X 0 0 0 113818 18951 1 false false false 30000 345926 375926 ACTIVITY REVENUE 900099 88848 88848 CAMPING REVENUE 900099 51802 51802 140650 37077 37077 37770 37770 37770 37770 681480 407007 274473 219627 125831 47525 78306 78306 OTHER INCOME 900099 145198 145198 145198 1089400 178420 480208 17710 17710 113818 88436 5972 19410 383875 383875 45252 42284 698 2270 71148 68180 698 2270 39900 37865 479 1556 55641 51698 718 3225 10527 10527 6809 6414 395 20706 13334 139 7233 63294 56869 289 6136 47289 44927 556 1806 21941 5344 24 16573 3731 3540 46 145 30245 30245 55708 55344 86 278 27538 26371 275 892 RECOGNITION AWARDS 46533 43980 15 2538 SUPPLIES 42808 40828 50 1930 OTHER EXPENSES 16138 15235 166 737 RENT & MAINT. OF EQUIPMEN 14195 13929 63 203 9097 8646 106 345 1143903 1055054 20907 67942 112801 92563 32152 26803 372 6064 41838 55953 26433 27628 3594986 1914049 1690661 1680937 1266425 1264392 3170682 3154340 31808 33657 25323 7635 138003 97325 73303 195134 211920 X 1920902 1056507 1054646 1885913 2975548 2942420 3170682 3154340 -54503 -24609 45984 X false true X true false X 918138 683419 420479 466662 375926 2864624 918138 683419 420479 466662 375926 2864624 2864624 -15848 9413 14886 53686 37077 99214 454897 747498 886359 1045078 886950 4020782 6984620 752319 0.41010 0.44340 X PART II, LINE 10 3,133,832 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1273117 9635 -13046 1269706 1212166 11647 49304 1273117 1500214 791 -188105 100734 1212166 1450946 1114 265782 217628 1500214 1402113 92619 43786 1450946 0.03000 0.97000 false false 955364 955364 2336924 1648359 688565 231734 201205 30529 70964 64485 6479 1680937 REFUNDABLE ADVANCE - SCF ACCOUNT 1264392 1264392 LINE OF CREDIT 73303 73303 1149466 24609 45984 70593 1078873 10527 10527 1089400 1133376 1133376 10527 10527 1143903 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 540619 540619 355765 DISCOUNT CARD S 75302 75302 40529 1 65559 65559 10713 681480 681480 407007 407007 274473 false REGISTRATION SUPPORT 188 17710 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.