2024-09-06T15:59:56-05:00 2023-12-31 621046406 JOHNSON HICKEY & MURCHISON PC 2215 OLAN MILLS DRIVE CHATTANOOGA TN 37421 990 2023-01-01 620475671 CHEROKEE AREA COUNCIL INCORPORATED BOY SCOUTS OF AMERICA CHER 4238928323 6031 LEE HIGHWAY CHATTANOOGA TN 37421 ROBERT BELCHER TREASURER 4238928323 2024-08-26 0 DANIELLE TALLEY P01639276 4237560052 2024-08-26 2023 2024-08-08 14:25:15Z ROBERT BELCHER 6031 LEE HIGHWAY CHATTANOOGA TN 37421 2441675 0 X WWW.CHEROKEEAREABSA.COM X 1910 TN CHARACTER DEVELOPMENT 63 62 62 974 0 0 534815 480165 409454 543759 6274 43525 692770 137342 1643313 1204791 9739 11131 0 0 703509 667479 0 0 80867 617130 680033 1330378 1358643 312935 -153852 3170894 2992198 219456 134892 2951438 2857306 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS 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 THE BOY SCOUTS OF AMERICA. 0 0 1043182 11131 593460 TO PROVIDE SUPPORT SERVICES TO UNIT SPONSORS FOR ORGANIZATIONAL TRAINING, CAMP AND SPECIAL EVENTS FOR THE DEVELOPMENT OF YOUTH THROUGH SCOUTING 1043182 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 62 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 63 62 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 TN GA X JARED PICKENS 4238928323 6031 LEE HIGHWAY CHATTANOOGA TN 37421 ADAM BUDDENBOHM BOARD MEMBER 1.00 X 0 0 0 JARED PICKENS SCOUT EXECUTIVE/CEO 45.00 X X 103342 0 24561 BOOK MCCRAY BOARD MEMBER 1.00 X 0 0 0 CHRIS ROCKWELL BOARD MEMBER 1.00 X 0 0 0 JAY ELLIOTT CHAIRMAN OF THE BOARD 5.00 X X 0 0 0 JIM VAUGHN PRESIDENT 5.00 X X 0 0 0 ROBERT BELCHER TREASURER 5.00 X X 0 0 0 JOHN COOLIDGE BOARD MEMBER 1.00 X 0 0 0 BRUCE TIDWELL BOARD MEMBER 1.00 X 0 0 0 JONATHAN TURNER LEGAL COUNSEL 5.00 X X 0 0 0 ART WASHBURN BOARD MEMBER 1.00 X 0 0 0 BARRY COURTER BOARD MEMBER 1.00 X 0 0 0 DAVID CHAFFIN BOARD MEMBER 1.00 X 0 0 0 ROB SUMMITT BOARD MEMBER 1.00 X 0 0 0 MICHAEL FISHER BOARD MEMBER 1.00 X 0 0 0 MARK CALDWELL BOARD MEMBER 1.00 X 0 0 0 WILL CLEGG BOARD MEMBER 1.00 X 0 0 0 MITCH CARTER ASST. LEGAL COUNSEL 5.00 X X 0 0 0 PAUL JACOBS VP - PLANNED GIVING 5.00 X X 0 0 0 JEROME HALBERT BOARD MEMBER 1.00 X 0 0 0 ERIC BUCHANAN BOARD MEMBER 1.00 X 0 0 0 DOROTHY GRISHAM BOARD MEMBER 1.00 X 0 0 0 RACHEL GAMMON BOARD MEMBER 1.00 X 0 0 0 DON ROBINSON VP - SAFE SCOUTING 5.00 X X 0 0 0 JIM DAUGHDRILL BOARD MEMBER 1.00 X 0 0 0 KYLE CROFT BOARD MEMBER 1.00 X 0 0 0 ALLISON DAVIS BOARD MEMBER 1.00 X 0 0 0 JEB BARRETT BOARD MEMBER 1.00 X 0 0 0 JB GASKINS BOARD MEMBER 1.00 X 0 0 0 WALTER LEINBERGER BOARD MEMBER 1.00 X 0 0 0 MARK KLEINER BOARD MEMBER 1.00 X 0 0 0 MEREDITH ENSIGN BOARD MEMBER 1.00 X 0 0 0 JEFFREY MADDOX BOARD MEMBER 1.00 X 0 0 0 PHIL LILLY BOARD MEMBER 1.00 X 0 0 0 ZACH MCCARTY COUNCIL COMMISSIONER 5.00 X X 0 0 0 MICKEY MILITA BOARD MEMBER 1.00 X 0 0 0 GORDON PARKER BOARD MEMBER 1.00 X 0 0 0 GREG LEE VP - PROGRAM 5.00 X X 0 0 0 DAN SAIEED BOARD MEMBER 1.00 X 0 0 0 DAVID SMITH BOARD MEMBER 1.00 X 0 0 0 STEVE LEDBETTER VP - OPERATIONS 5.00 X X 0 0 0 AUSTIN SEAY BOARD MEMBER 1.00 X 0 0 0 SISSY FIGLESTAHLER BOARD MEMBER 1.00 X 0 0 0 REBECCA STYLES VP - DIVERSITY 5.00 X X 0 0 0 BILL LUPIA BOARD MEMBER 1.00 X 0 0 0 JAMES MORGAN BOARD MEMBER 1.00 X 0 0 0 STEVE OLSON BOARD MEMBER 1.00 X 0 0 0 MARSHA DRAKE VP - MEMBERSHIP 5.00 X X 0 0 0 BILL CLEGG VP - PROPERTIES 5.00 X X 0 0 0 RICH BOUT BOARD MEMBER 1.00 X 0 0 0 JOHN JERMAN VP - ALUMNI 5.00 X X 0 0 0 ED MCCLINTOCK BOARD MEMBER 1.00 X 0 0 0 RICH MOZINGO VP - DEVELOPMENT 5.00 X X 0 0 0 DON MUELLER BOARD MEMBER 1.00 X 0 0 0 DERRON WATSON BOARD MEMBER 1.00 X 0 0 0 SHAWN WHITFIELD BOARD MEMBER 1.00 X 0 0 0 BRAD SCOTT BOARD MEMBER 1.00 X 0 0 0 ELLIS SMITH VP - COMMUNICATIONS 5.00 X X 0 0 0 JARED STEHNEY BOARD MEMBER 1.00 X 0 0 0 BRUCE TRANTHAM BOARD MEMBER 1.00 X 0 0 0 BYRON TRANTHAM BOARD MEMBER 1.00 X 0 0 0 SHAUN TOWNLEY BOARD MEMBER 1.00 X 0 0 0 RANDAL HARRELL ASST. TREASURER 5.00 X X 0 0 0 103342 0 24561 1 0 0 0 0 80459 217628 182078 480165 SUMMER CAMP FEES 721210 383226 383226 ACTIVITY FEES 900099 160533 160533 543759 42708 42708 988714 987897 817 817 817 261055 217628 173414 87641 87641 120187 75573 44614 44614 OTHER INCOME 900099 5087 5087 5087 1204791 593460 0 131166 11131 11131 127902 101043 19185 7674 395834 322693 39408 33733 41028 32411 6155 2462 61771 51347 4170 6254 40944 33165 4504 3275 58536 58536 8793 8793 23362 23362 258922 249434 7877 1611 61922 52179 9743 28366 24457 3089 820 61902 30951 30951 31108 31108 83801 81287 838 1676 1811 1358 453 MISCELLANEOUS 48046 40435 7611 RECOGNITION AWARDS 13464 11291 2173 1358643 1043182 234594 80867 1168069 656275 73109 40075 22688 75 48469 80636 23589 25009 3835955 2632248 855051 1203707 849796 895813 130123 90608 3170894 2992198 14601 18090 63567 3600 131639 97026 9649 16176 219456 134892 X 2692029 2640658 259409 216648 2951438 2857306 3170894 2992198 -153852 59720 0 X 0 1 X 1 0 X 887989 681624 1157729 483959 480165 3691466 1045240 242796 733678 865508 925001 3812223 1933229 924420 1891407 1349467 1405166 7503689 76247 38300 67445 101673 79832 363497 0 76247 38300 67445 101673 79832 363497 7140192 30010 23113 42400 17434 42708 155665 30010 23113 42400 17434 42708 155665 28712 4879 2403 531130 5087 572211 1991951 952412 1936210 1898031 1452961 8231565 0.86740 0.88010 0.01890 0.01720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 870144 700 92402 39310 8793 915143 1075888 13030 -166413 41500 10861 870144 1035253 350 93873 41700 11888 1075888 1092293 1300 153188 200000 11528 1035253 954577 4590 185458 40550 11782 1092293 0.83991 0.16009 1 0 272710 272710 2873612 2067751 805861 647039 521903 125136 42594 42594 0 1203707 SHORT-TERM INVESTMENTS 895813 F 895813 OTHER LIABILITIES 3745 COMPENSATED ABSENCES ACCRUAL 12431 16176 X 1255718 59720 59720 1195998 8793 8793 1204791 1349850 0 1349850 8793 8793 1358643 PART IV, LINE 2B: CUSTODIAN ACCOUNTS IN THE OPERATING FUND ARE MONIES HELD BY THE COUNCIL THAT DO NOT BECOME INCOME OR EXPENSES IN THE STATEMENT OF ACTIVITIES. SOME OF THESE FUNDS ARE USED BY THE OWNERS OF THE ACCOUNTS, WHICH ARE CUB SCOUT PACKS, SCOUT TROOPS AND VENTURING CREWS, FOR FUTURE YEAR EXPENSES, SUCH AS ITEMS PURCHASED IN THE CAMP STORE, AND OTHER FUNDS ARE PASSED THROUGH TO THE NATIONAL BOY SCOUTS OF AMERICA FOR SCOUT UNIT REGISTRATION FEES, MAGAZINE SUBSCRIPTION COSTS AND OTHER PURPOSES. INCLUDED IN CASH IS $97,026 AND $131,639, HELD TO COVER CUSTODIAN LIABILITY ACCOUNT BALANCES AS OF DECEMBER 31, 2023 AND 2022, RESPECTIVELY. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO GENERATE INVESTEMENT EARNINGS TO BE USED FOR CURRENT OPERATIONS INTO PERPETUITY. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW 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. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCRODINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL FOLLOWS PROFESSIONAL GUIDANCE WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COUNCIL DOES NOT BELIEVE THERE ARE MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. THE COUNCIL'S FEDERAL TAX RETURNS FOR YEARS 2020 AND BEYOND REMAIN SUBJECT TO EXAMINATION. PRODUCT SALES 229111 229111 141470 SPECIAL EVENT 249572 217628 31944 31944 478683 217628 261055 173414 173414 87641 0 REGISTRATIONS 293 11131 CAMPS UNIFORMS AND HANDBOOKS FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS EXIST BETWEEN THE FOLLOWING BOARD MEMBERS: BUSINESS J.J. JERMAN MARK KLEINER BUSINESS DOROTHY GRISHAM DERRON WATSON BILL CLEGG - BOARD MEMBER - FATHER OF WILL CLEGG WILL CLEGG - BOARD MEMBER - SON OF BILL CLEGG BRUCE TRANTHAM - BOARD MEMBER - BROTHER OF BYRON TRANTHAM BYRON TRANTHAM - BOARD MEMBER - BROTHER OF BRUCE TRANTHAM FORM 990, PART VI, SECTION A, LINE 6 ALL BOARD MEMBERS ARE REQUIRED TO JOIN THE BOY SCOUTS OF AMERICA AND PAY A REGISTRATION FEE ANNUALLY. OTHERS INVOLVED WITH THE BOY SCOUTS OF AMERICA ARE ALSO MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE NOMINATED AND ELECTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B KEY EXECUTIVE BOARD MEMBERS, INCLUDING THE PRESIDENT,THE COUNCIL COMMISSIONER AND THE TREASURER REVIEW THE 990 BEFORE IT IS MAILED TO THE INTERNAL REVENUE SERVICE. THE 990 IS MADE AVAILABLE TO OTHER BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH YEAR AFTER THE ELECTION OF THE EXECUTIVE BOARD, THE NEW BOARD MEMBERS ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILTY IS TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND KEY EMPLOYEES, AND TO SET THEIR SALARIES AND BENEFITS. THE MINUTES OF THIS COMMITTEE ARE KEPT ON FILE. FORM 990, PART VI, SECTION C, LINE 19 COPIES CAN BE MADE UPON REQUEST THROUGH THE SCOUT EXECUTIVE.