2024-11-13T20:11:37-06:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 580566122 Boy Scouts of America 92 Atlanta Area Council % JOYCE HAGERTY BOYS 7709898820 1800 Circle 75 Parkway SE Atlanta GA 30339 TRACY TECHAU SCOUT EXEC/CEO 7709563172 2024-11-15 true true MARC A AZAR P91739349 4048746244 2024-11-15 2023 2024-10-15 13:58:12Z TRACY TECHAU 1800 Circle 75 Parkway SE Atlanta GA 30339 28427102 false X WWW.ATLANTABSA.ORG X 1916 GA THE BOY SCOUTS OF AMERICA PREPARES YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 118 117 380 5726 633921 548646 9914872 8393802 3556804 3849993 4746783 3094685 1838279 1353940 20056738 16692420 312620 284161 0 0 6820439 7592625 0 0 796588 16294024 8354739 23427083 16231525 -3370345 460895 83564004 89014957 7228048 7180313 76335956 81834644 X THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. false false 9773692 284161 Program and Field Service - To support and deliver a quality Scouting program throughout its 13 county area with over 500 Scouting Units (Cub Scout Packs, Scouts BSA Troops, Venturing Crews and Explorer Posts) including over 20,300 youth and 5,700 adult volunteers, the Atlanta Area Council employs 29 unit serving executives, 16 program and finance executives and management, 18 program and office support staff, along with Scoutreach program staff. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 4452127 2913653 Camping - The Atlanta Area Council owns two camping facilities, Robert W. Woodruff Scout Camp and Bert Adams Scout Camp, and operates Allatoona Aquatics Base. In addition to summer camp and resident camps, Scouts are encouraged to use these facilities throughout the year for overnight camping and day trips. Camping offers an outdoor classroom providing Scouts the opportunity to participate in physically and intellectually challenging activities. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 657480 936340 Activities - Council activities include leadership and instructor training, CPR, first-aid and lifesaving training, Cub Adventure, Venturing and Exploring activities. Each of the Council's 13 districts held activities ranging from training, volunteer recognition banquets, camporees to day camps. Training activities provide leadership skills to both youth and adult leaders. It empowers leaders to provide enhanced and exciting program activities for all youth served by the Council. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS 14883299 true true false true false false false false true true true false false false false true true false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 44 0 true 380 true true true false false false false true true false false false false false false X 118 117 true false false false true true true true true false true true true true true true true true true true false GA X JOYCE HAGERTY 7709898820 1800 CIRCLE 75 PARKWAY SE ATLANTA GA 30339 X Tracy Techau Scout Executive/CEO/Secretary 60.0 0.0 X X 458534 0 36724 Jason Volz Chief Operating Officer 55.0 0.0 X 288816 0 20697 Jenna Knight Deputy Scout Exec. -Strategy & 55.0 0.0 X 234543 0 24196 Ben Buckelew Director of Field Service 55.0 0.0 X 203835 0 18193 Jason Baldridge Director of Experience & Safet 55.0 0.0 X 204688 0 15333 Alexis Degraffenreid Director of Development 45.0 0.0 X 174076 0 18056 Joyce Hagerty Accounting Manager 45.0 0.0 X 116013 0 13915 Jon Bridges Council President 3.0 0.0 X 0 0 0 Louis Todd Council Commissioner 3.0 0.0 X 0 0 0 Chris Waits Vice President of Development 3.0 0.0 X 0 0 0 Brett DeVore Vice President District Operat 3.0 0.0 X 0 0 0 Ken Neighbors Vice President Diversity and I 3.0 0.0 X 0 0 0 Randy Miller Vice President Exploring 3.0 0.0 X 0 0 0 Jill Robinson Vice President Finance 3.0 0.0 X 0 0 0 Joseph Blanco Vice President Key Recruiting 3.0 0.0 X 0 0 0 Doug Turner Vice President Membership 3.0 0.0 X 0 0 0 Michael Dubose Vice President Scoutreach and 3.0 0.0 X 0 0 0 Graeme Payne Vice President Program 3.0 0.0 X 0 0 0 Mike Bartlett Vice President Properties 3.0 0.0 X 0 0 0 Mike Doss Immediate Past President 3.0 0.0 X 0 0 0 Bill Jordan Legal Counsel 3.0 0.0 X 0 0 0 Lee Sjostrom Treasurer 3.0 0.0 X 0 0 0 Jenny Chapin Member at Large/Youth Protecti 3.0 0.0 X 0 0 0 Dr Randy Rizor Member at Large 3.0 0.0 X 0 0 0 SEE SCH O FOR FULL BOARD SEE SCH O FOR FULL BOARD 0.0 0.0 X 0 0 0 1680505 0 147114 8 false true false KANDLE DINING SERVICES INC 5290 MADISON PIKE INDEPENDENCE KY 30033 FOOD SERVICES 282416 1 102788 1914067 1324297 5052650 368948 8393802 CAMPING 713990 2913653 2913653 ACTIVITIES 713990 936340 936340 3849993 1448824 1448824 0 0 0 0 0 11502905 9857044 1645861 1645861 1645861 727092 1914067 765771 -38679 -38679 0 0 0 1654725 1111867 542858 542858 SCOUT SHOP INCOME 452000 144142 144142 MISCELLANEOUS 900099 705619 71698 633921 849761 16692420 4608691 633921 3056006 0 284161 284161 0 0 810590 744046 60362 6182 0 5250797 5069557 75955 105285 498971 479465 8310 11196 566028 540080 13270 12678 466239 447095 10308 8836 0 2500 2500 72750 72750 60000 60000 0 133079 133079 153263 125768 2422 25073 180611 155944 184 24483 508430 487207 11208 10015 83553 79208 2339 2006 0 1661076 1444711 10499 205866 540175 458526 52869 28780 0 378124 366520 6248 5356 278700 264207 7804 6689 131067 124251 3670 3146 975137 962789 6649 5699 129521 123330 2024 4167 CAMPING & ACTIVITY SUPPLIES 2208994 2208994 RECOGNITION & AWARDS 421277 348254 4191 68832 UNRELATED BUSINESS INCOME TAX 153000 153000 SPECIAL EVENT SUPPLIES 96584 96584 186898 169186 4997 12715 16231525 14883299 551638 796588 X 0 0 9611043 9641006 3130765 2759901 0 0 0 0 0 0 0 0 97188 159188 188505 242179 50601702 25213967 24052053 25387735 44137401 48233084 2347049 2591864 0 0 0 0 0 0 83564004 89014957 1376828 1644708 0 0 168458 196979 5085640 4766743 597122 571883 0 0 0 0 0 0 0 0 7228048 7180313 X 46029876 49433234 30306080 32401410 76335956 81834644 83564004 89014957 X 460895 5063438 -25645 X false true X true false X 7673643 7614728 8705239 9914872 8393802 42302284 0 0 7673643 7614728 8705239 9914872 8393802 42302284 1517805 40784479 1292497 1337977 2187453 1314877 1448824 7581628 364613 0 669290 970341 549646 2553890 0 52437802 25608772 0.77777 0.75330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false true 60000 true false false 60000 false PART II-B, LINES A, B, & G: BOARD MEMBERS MADE CONTACT WITH LEGISLATORS ON PROPOSED LEGISLATION THAT WAS OF INTEREST TO SCOUTING. PART II-B, LINE F: A RETAINER WAS PAID TO A LOBBYIST FOR THE SUPPORT OF PROPOSED LEGISLATION OF INTEREST TO SCOUTING. false true 72158018 1103112 5644222 1488476 148095 77268781 89192859 4950368 -12442923 9383909 158377 72158018 80140059 2729538 7932755 1464466 145027 89192859 73779944 1129271 6690423 1348620 110959 80140059 63413057 3022283 9037376 1581150 111622 73779944 0.69610 0.07710 0.22680 false false 909836 5342309 6252145 33009307 18165333 14843974 622280 243027 379253 4056624 3643828 412796 6661346 3161779 3499567 25387735 0 0 X 21622779 5063438 5063438 16559341 133079 133079 16692420 16124091 25645 25645 16098446 133079 133079 16231525 SCHEDULE D, PART IV, LINE 2B CUSTODIAN ACCOUNTS ARE ESTABLISHED TO RECORD FUNDS RECEIVED AND DISBURSED ON INSTRUCTION OF THE PERSON OR GROUP FROM WHOM THE FUNDS ARE RECEIVED. SCHEDULE D, PART V, LINE 4 THE COUNCIL HAS A SPENDING POLICY APPROVED BY THE COUNCIL'S EXECUTIVE BOARD THAT AUTHORIZES THE COUNCIL TO BUDGET FOR, AND MAKE, ANNUAL DISBURSEMENTS FROM ITS ENDOWMENT FUND FOR OPERATING EXPENSES OR CAPITAL EXPENDITURES, INCLUDING ANY INTEREST OR FEES IN AN AMOUNT UP TO 4.5% OF A 12 QUARTER MOVING AVERAGE OF THE MARKET VALUES OF THE TOTAL NET ASSETS IN THE ENDOWMENT FUND AND IN COMPLIANCE WITH ANY RESTRICTIONS THAT ARE APPLICABLE. SCHEDULE D, PART X, LINE 2 The Council is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, as amended, and is classified by the Internal Revenue Service 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 annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Council takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Council does not have any uncertain tax positions as of December 31, 2023. In general, the Council is no longer subject to tax examinations for the tax years ending before December 31, 2020. SCHEDULE D PART XII, LINE 2D 25,645 Bad Debt on Prior Pledges Boy Scouts of America Fdn Major Gift Services false GOLF TOURNAMENT 947245 593418 353827 11692 113663 140225 61920 GOLF TOURNAMENT 632005 464598 167407 106086 39698 37443 4 1061909 856051 205858 21855 102082 128389 2718 2641159 1914067 727092 33547 321831 308312 102081 765771 -38679 true SPECIFIC ASSISTANCE TO INDIVIDUALS 1616 65704 FMV REGISTRATION SPECIFIC ASSISTANCE TO INDIVIDUALS 69551 FMV PROGRAM SUPPLIES SPECIFIC ASSISTANCE TO INDIVIDUALS 9611 FMV FOOD SUPPLIES SPECIFIC ASSISTANCE TO INDIVIDUALS 25712 FMV UNIFORMS SPECIFIC ASSISTANCE TO INDIVIDUALS 34085 FMV TRANSPORTATION SPECIFIC ASSISTANCE TO INDIVIDUALS 189 79498 FMV CAMPERSHIPS SCHEDULE I, PART I, LINE 2 SPECIFIC ASSISTANCE TO INDIVIDUALS IS FINANCIAL ASSISTANCE TO ENSURE THAT ALL YOUTH AND ADULTS HAVE THE OPPORTUNITY TO JOIN SCOUTING AND PARTICIPATE IN SCOUTING ACTIVITIES AND SUMMER CAMPS. THE ATLANTA AREA COUNCIL TRACKS THESE EXPENSES BY RECORDING INDIVIDUAL AND UNIT INFORMATION WHEN PROVIDING FINANCIAL ASSISTANCE. X X X X false false false false false false false true false Jason Volz Chief Operating Officer 204133 0 72723 0 11960 0 6487 0 16282 0 311585 0 0 0 Jenna Knight Deputy Scout Exec. -Strategy & 158099 0 64825 0 11619 0 5247 0 20590 0 260380 0 0 0 Ben Buckelew Director of Field Service 140403 0 52778 0 10654 0 5208 0 14422 0 223465 0 0 0 Tracy Techau Scout Executive/CEO/Secretary 401304 0 45000 0 12230 0 9900 0 30571 0 499005 0 0 0 Jason Baldridge Director of Experience & Safet 141994 0 52778 0 9916 0 4820 0 11941 0 221449 0 0 0 Alexis Degraffenreid Director of Development 111633 0 52778 0 9665 0 5035 0 14156 0 193267 0 0 0 OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION (PART II, COLUMN B(III), ROW I) INCLUDES A TAXABLE PORTION OF LIFE INSURANCE AND USE OF AUTOMOBILE. SCHEDULE J, PART 1, QUESTION 7 INCENTIVE COMPENSATION NONTAXABLE BENEFITS NONTAXABLE BENEFITS (PART II, COLUMN D, LINE (I)) INCLUDES THE EMPLOYER'S COST OF HEALTH CARE BENEFIT PLANS AND THE EMPLOYEE'S PRE-TAX PORTION OF THE HEALTH CARE BENEFIT PLAN PREMIUMS. A Development Authority of Cobb County 581522811 2018-09-30 5800000 Refunding of Bond Org. Issued 2001 false A 925000 0 5800000 0 0 0 0 0 0 0 5800000 0 true false true true A false true false false 0 false false false true A false false true false true false 0 false 0 false true A false X 13 122362 STOCK QUOTE X Program Materials 54 246586 Receipts false true true SCHEDULE M, PART I, COL B The amount in column B represents the total number of contributions received. SCHEDULE M, PART I, LINE 32B THE COUNCIL USES A BROKERAGE FIRM TO SELL THE STOCK CONTRIBUTIONS. FORM 990, PART III, LINE 4A (CONTINUED) During 2023, over 500 Scouts attained the rank of Eagle Scout. In addition, the 10th Annual Youth Protection Seminar was a huge success with over 280 youth serving professionals attending. The seminar focused on ways all youth serving adults can strengthen their practices to protect children from all types of abuse, recognize and report abuse when signs are observed and connected youth serving adults with resources and connections to assist in these areas. FORM 990, PART III, LINE 4B (CONTINUED) Positive outcomes of camp occur because the environment and activities incorporate all of the elements of healthy youth development: strong personal values and character, positive sense of self-worth and usefulness, caring and nurturing relationships, a desire to learn and creative use of time and social adeptness. Bert Adams and Woodruff Scout Camps served over 6,300 Scouts BSA youth and 100 Cub Scouts in 11 sessions of Scouts BSA Camp and one session of Cub Scout Camp. These resident programs provide fun, adventure, learning and memory building opportunities for youth and families as they enjoy dozens of activities at summer camp. Winter Camp held in December at Bert Adams served over 370 participants offers Scouts BSA youth the same great summer camp programs coupled with unique merit badges and camp programs like the Polar Bear Plunge in the lake and Klondike Derby games. FORM 990, PART III, LINE 4C (CONTINUED) Activity programs embrace the theory of "Fun with a Purpose" by teaching a variety of skills and values through activities designed for fun. The youth are guided toward the mission of the Boy Scouts of America of teaching youth to make moral and ethical choices throughout their lifetimes. In 2023, Winter Family Jubilee was attended by over 450 participants for a one-day "Snowman Extravaganza" of fun. Scouters Winter Campout had 160 participants and volunteers over a weekend where Scouters from across the United States came together to strengthen their winter camping skills and fellowship. Spring Family Musical Cub-a-ree over 2 weekends had 3,200 participants who had an incredible experience learning about music and its influence in Scouting and the world around them. Fall Family Spooky-ree held on 4 weekends included over 5,200 participants and over 200 volunteers who enjoyed the theme of "Scarecrows" with Pack Scarecrow Building Competition, Scarecrow Relay Race and Bowling Pumpkins to name a few of the fun activities. FORM 990, PART VI, LINE 2 DENNIS M. LOVE AND JAMES E. LOVE, III - FAMILY RELATIONSHIP FORM 990, PART VI, LINE 7A THE COUNCIL HAS CHARTER ORGANIZATION REPRESENTATIVES WHO ATTEND THE COUNCIL'S ANNUAL BUSINESS MEETING AND VOTE ON THE SLATE OF OFFICERS AND THE COUNCIL BOARD OF DIRECTORS. FORM 990, PART VI, LINE 7B THE COUNCIL'S CHARTER ORGANIZATION REPRESENTATIVES ARE ELIGIBLE TO VOTE ON MAJOR DECISIONS OF THE COUNCIL AT THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, LINE 11B The Council's audit committee reviews and approves the IRS form 990. The audit committee chairman then presents the results of the audit committee's review process along with copies of the form 990 at a meeting of the Council's Board of Directors. FORM 990, PART VI, LINE 12C The Council regularly monitors potential violations of the Conflict of Interest Policy to ensure that all members of the Board of Directors, officers, and employees are free from the influence of any conflicting interest when they act on behalf of the Council. Mandatory disclosure of any conflicts is required for any transaction or contracts in excess of $5,000. In case any such matter is discussed at a meeting where a possible conflict of interest is present, the person is required to promptly disclose the conflict and not participate in the discussion or vote on the matter and may be required to leave the meeting during the discussion and the voting. Meeting minutes are required to reflect any conflict of interest disclosures and that a person withdrew from participation and consideration on the matter. FORM 990, PART VI, LINES 15A & 15B THE COMPENSATION COMMITTEE OF THE ATLANTA AREA COUNCIL IS SELECTED BY THE BOARD PRESIDENT. THE COMMITTEE INCLUDES KNOWLEDGEABLE INDEPENDENT INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST IN RESPECT TO DECISIONS MADE. THE COMPENSATION COMMITTEE MEETS ANNUALLY TO REVIEW THE COUNCIL'S PERFORMANCE REVIEW SYSTEM PROCEDURES AND EMPLOYEE EVALUATIONS FOR ALL STAFF MEMBERS. THE COMMITTEE APPROVES THE COMPENSATION FOR THE SCOUT EXECUTIVE AND HIS RECOMMENDATIONS FOR COUNCIL STAFF MEMBERS. THE COMMITTEE FOLLOWS PERFORMANCE REVIEW GUIDELINES, SALARY RANGES, AND PAY GUIDE CHARTS DEVELOPED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA AND USED BY ALL BOY SCOUT COUNCILS NATIONWIDE. ALL DECISIONS OF THE COMMITTEE AND MEETING RECORDS ARE RECORDED BY THE DEPUTY SCOUT EXECUTIVE, SIGNED BY THE COMMITTEE CHAIRMAN AND SHARED WITH THE BOARD PRESIDENT. FORM 990, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, BOARD MEMBERS Lanny Allgood, Rick Anderson, Ken Ashley, Farideh Azadi, Bert Bender, Don Barnette, Les Bethune, Ed Bonapfel, David Burge, Ken Burrows, Kevin Byrne, David Carl, David Cathcart, Joseph Cegala, Larry Chase, Tom Chubb, Mark Conard, Clay Courts, Deitra Crawley, Ted Crouse, David Crow, Walt Davis, Cynthia Day, Erik Deadwyler, Michael Deimler, Brian Dowhower, John Duffy, John Dwyer, Noni Ellison, John Elrod, John Embleton, Jimmy Etheredge, Gary Fayard, Aleem Gillani, Chris Graham, Jay Gratwick, David Greaves, Jamie Gregory, Kim Gresh, Craig Gunckel, Randy Hall, Sam Hay III, John Heagy, Will Herman, Patrick Hill, Howard Jetmundsen, Stuart Johnson, Milton Jones, Kevin Kelly, Tom Kilpatrick, Ric Kimball, James Kissel, Kattie Kittredge, Stan Kryder, Jason Lee, Darryl Lesure, Henry Linginfelter, Chuck Lischer, John Lloret, Dennis Love, Jimmy Love, Eric Marcus, Todd Martin, Leah Mazar, Phillip McCrorie, Seth McDaniel, John Merkin, Carey Mignerey, Bobby Lee Miller, John Mitchell, Dave Moody, Brian Moore, Rick Morgan, Bert Nappier, Floyd Newton, Jerry Nix, Eddie Northen, Jamie Pace, Chuck Palmer, Robert Pepper, Richard Peretz, Adria Perez, Ian Pinnavaia , Greg Pitts, Merlix Reynolds, Bill Roach, Lee Robinson, Steve Ryan, Spencer Shell, Joel Silfies, Anthony Simmons, Michael Smith, Sharla Stewart, Will Sudgen, Mark Terry, Jamie Tiernan, Steve Tipton, G. Scott Uzzell, Stephen Wassell, Nathan Watt, Caroline Werner, Richard Williams, Degas Wright, Carol Yancey, Martie Zakas FORM 990, PART XI, LINE 8 (25,645) Bad Debt on Prior Pledges