2026-01-21T14:19:22-05:00 2023-12-31 464116137 THE BRITTINGHAM GROUP LLP PO BOX 5949 WEST COLUMBIA SC 291715949 990 2023-01-01 570314440 INDIAN WATERS COUNCIL BOY SCOUTS OF AMERICA INC INDI 8037509854 715 BETSY DRIVE COLUMBIA SC 29210 DOUGLAS STONE SCOUT EXECUTIVE 8037509854 2026-01-21 true true HARRY D DELOACH P00592698 8037393090 2026-01-21 X 2023 2025-03-06 01:10:19Z X DOUGLAS STONE 715 BETSY DRIVE COLUMBIA SC 29210 2604764 false X WWW.INDIANWATERS.ORG X 1931 SC IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH LAW. 50 50 80 1903 0 1223780 1069671 622222 797533 231619 145710 234746 305770 2312367 2318684 12388 15170 0 949306 1184773 0 194736 911491 1206135 1873185 2406078 439182 -87394 2150147 2200892 1162400 1300539 987747 900353 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH LAW. false false 2068835 15170 1867204 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH LAW. 2068835 true true false false false false false false false false true false false true true true false true 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 true true true false false true 2 0 true 80 true false false false false false true true false false false false false false X 50 50 false false false false true true true true true false false false true true true true true true false false SC X DOUGLAS STONE 8037509854 715 BETSY DRIVE 715 BETSY DRIVE COLUMBIA SC 29210 JOSEPH ANDERSON JR BOARD MEMBER 1.00 X 0 0 0 WALTER BAREFOOT GENERAL COUN 1.00 X 0 0 0 DIANE BAUER BOARD MEMBER 1.00 X 0 0 0 PHIL BETHUNE IMMED PAST P 1.00 X 0 0 0 CHRIS BURNETTE BOARD MEMBER 1.00 X 0 0 0 GLENN BUTTON BOARD MEMBER 1.00 X 0 0 0 GLEN CAULK BOARD MEMBER 1.00 X 0 0 0 JD CHAPLIN BOARD MEMBER 1.00 X 0 0 0 WADE DICKENS BOARD MEMBER 1.00 X 0 0 0 KATHERINE DOUGHTY BOARD MEMBER 1.00 X 0 0 0 BILL EISELE VP - PROPERT 1.00 X 0 0 0 DOUG FLOYD TREASURER 1.00 X 0 0 0 BYRON GIPSON BOARD MEMBER 1.00 X 0 0 0 ROBIN FOWLER BOARD MEMBER 1.00 X 0 0 0 ART GRAHAM BOARD MEMBER 1.00 X 0 0 0 LARRY GREEN BOARD MEMBER 1.00 X 0 0 0 CAROL HAINES BOARD MEMBER 1.00 X 0 0 0 MICHAEL HARRIS PRESIDENT 1.00 X 0 0 0 J SMITH HARRISON EXEC VICE PR 1.00 X 0 0 0 AMANDA HEAD BOARD MEMBER 1.00 X 0 0 0 RON HILL BOARD MEMBER 1.00 X 0 0 0 JENNIFER HODGE BOARD MEMBER 1.00 X 0 0 0 BRAD HUTTO NATIONAL BSA 1.00 X 0 0 0 SKYLER HUTTO BOARD MEMBER 1.00 X 0 0 0 MIKEE JOHNSON PAST PRESIDE 1.00 X 0 0 0 J WEBB JONES VP ENDOWMENT 1.00 X 0 0 0 LLOYD KAPP BOARD MEMBER 1.00 X 0 0 0 J FITZHUGH KING BOARD MEMBER 1.00 X 0 0 0 JIM LANDRETH BOARD MEMBER 1.00 X 0 0 0 DAVID LEE BOARD MEMBER 1.00 X 0 0 0 MICHELLE MALCOM BOARD MEMBER 1.00 X 0 0 0 NICKY MCCARTER JR BOARD MEMBER 1.00 X 0 0 0 GREG MCDANIEL VP DISTRICT 1.00 X 0 0 0 MARK MCLAWHORN BOARD MEMBER 1.00 X 0 0 0 KEVIN MCIVER VP PROPERTIE 1.00 X 0 0 0 WILLIAM MCMASTER BOARD MEMBER 1.00 X 0 0 0 JASON MILLMAN COUNCIL COMM 1.00 X 0 0 0 CHRISTOPHER NEELEY BOARD MEMBER 1.00 X 0 0 0 CURT NELLIS BOARD MEMBER 1.00 X 0 0 0 JACK NORRIS VP - MEMBERS 1.00 X 0 0 0 TIM NORWOOD BOARD MEMBER 1.00 X 0 0 0 KEVIN OBRIEN BOARD MEMBER 1.00 X 0 0 0 CHIP PAYNE VP DIST OPER 1.00 X 0 0 0 CHARLES POTOK BOARD MEMBER 1.00 X 0 0 0 KEVIN RHODES BOARD MEMBER 1.00 X 0 0 0 NATHANIEL SPELLS BOARD MEMBER 1.00 X 0 0 0 PORTER STEWART BOARD MEMBER 1.00 X 0 0 0 DOUGLAS STONE SCOUT EXECUT 40.00 X 191415 0 32306 DARRIN THOMAS BOARD MEMBER 1.00 X 0 0 0 MASON THOMAS OA ADVISOR 1.00 X 0 0 0 CHRIS TYRELL BOARD MEMBER 1.00 X 0 0 0 191415 32306 1 false true false 1069671 1069671 ACTIVITIES 652140 652140 OTHER INCOME 145393 145393 797533 128815 128815 52573 52573 52573 52573 16895 16895 16895 16895 78736 5604 73132 73132 460541 280476 180065 180065 2318684 867001 382012 15170 15170 191415 163348 14856 13211 742812 633894 57651 51267 180211 150474 15740 13997 70335 59830 5560 4945 85185 70039 7036 8110 45093 37073 3732 4288 54232 42300 3818 8114 138133 121150 3477 13506 112575 93544 8289 10742 141432 135530 897 5005 8784 8099 359 326 65796 64687 587 522 116273 98190 9571 8512 SUPPLIES 194938 173356 1422 20160 MISCELLANEOUS 74188 57491 5274 11423 EQUIPMENT RENTAL 72259 65371 3144 3744 RECOGNITION AWARDS 53749 35791 1094 16864 43498 43498 2406078 2068835 142507 194736 301869 149539 37050 250332 23952 13328 104318 123541 72722 43421 4129179 3133448 974561 995731 635675 625000 2150147 2200892 700656 748418 240326 201076 47661 23937 148027 249371 25730 77737 1162400 1300539 X 842898 545355 144849 354998 987747 900353 2150147 2200892 -87394 X false true X true false X 548187 698209 392347 1223780 1069671 3932194 548187 698209 392347 1223780 1069671 3932194 3932194 39140 82457 16153 146799 128815 413364 519626 240683 296238 185605 180065 1422217 5767775 2544946 0.68180 0.70390 X PART II, LINE 10 OTHER INCOME 1,422,217 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 423617 423617 1774758 1468458 306300 241561 78269 163292 927392 866462 60930 761851 720259 41592 995731 PROPERTY HELD FOR SALE 625000 625000 INTERFUND PAYABLE 77737 77737 X 2318684 2318684 2318684 2406078 2406078 2406078 SCHEDULE D, PAGE 3, PART X 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. THE TRUST FUND IS A 509(A)(3) TYPE II SUPPORTING ORGANIZATION. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS ADOPTED THE PROVISIONS OF THE FASB STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740-10-25). THE COUNCIL DOES NOT BELIEVE THERE ARE ANY 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 TAX YEARS ENDING DECEMBER 31, 2023, 2022, 2021, AND 2020 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. GOLF TOURNAMENT 55232 55232 BBQ 23504 23504 5604 78736 78736 5604 5604 73132 false FEES, UNIFORMS, SUPPLIES 229 15170 CASH N/A SCHEDULE I, PAGE 1, PART I, LINE 2 THE INDIAN WATERS COUNCIL SCOUTREACH IS A CONCERTED EFFORT TO MAKE THE SCOUTING PROGRAM AVAILABLE TO ALL YOUTH REGARDLESS OF RACE OR ABILITY TO PAY. WE ASSISTED INDIVIDUALS WITH MEMBERSHIP FEES, CAMPERSHIP FEES, ACTIVITY FEES, UNIFORMS AND SUPPLIES. false false false false false false false false false DOUGLAS STONE SCOUT EXECUTIVE 191415 32306 223721 FORM 990, PAGE 1, ITEM B THE EXTERNAL AUDIT HAS JUST BEEN COMPLETED. AT THE TIME THE RETURN WAS ORIGINALLY REQUIRED TO HAVE BEEN FILED, THE BOOKS/RECORDS WERE UNAUDITED. ALL AFFECTED FORMS AND SCHEDULES ARE ATTACHED. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS OF THE EXECUTIVE BOARD INCLUDE: 1) ELECTED OFFICERS OF THE COUNCIL 2) MEMBERS WHO ARE REPRESENTATIVES OF VARIOUS COMMUNITY INTERESTS. THESE MEMBERS ARE NOMINATED BY THE NOMINATING COMMITTEE AND ELECTED AT THE ANNUAL COUNCIL BUSINESS MEETING. 3) CHAIRMAN OF THE COMMITTEES OF THE BOARD. 4) DISTRICT CHAIRMEN UPON THEIR APPROVAL BY THE BOARD. 5) NOT MORE THAN TWO YOUTH MEMBERS, WHO SHALL BE REGISTERED BOY SCOUTS OR EXPLORERS APPOINTED BY THE COUNCIL PRESIDENT WITH THE APPROVAL OF THE BOARD. 6) THE SCOUT EXECUTIVE SHALL HAVE NO VOTE SPECIFIC DUTIES OF THE MEMBERS OF THE BOARD INCLUDE: 1) TO MEET SIX TIMES PER YEAR AND ACT AS DECISION AND REVIEW BODY OF THE COUNCIL. 2) TO EXERCISE ALL POWERS OF THE COUNCIL IN THE INTERVALS BETWEEN COUNCIL MEETINGS. 3) TO APPROVE PLANS OF THE VARIOUS COMMITTEES. THE EXECUTIVE BOARD IS A DECISION MAKING BODY RATHER THAN A STUDY AND DISCUSSION GROUP. DETAILED ANALYSIS OF VARIOUS PHRASES OF COUNCIL OPERATIONS ARE MADE BY THE APPROPRIATE COMMITEES WHO THEN PRESENT RECOMMENDED PLANS OF ACTION 4) TO SELECT A SCOUT EXECUTIVE. 5) TO REVIEW AND ACT ON RECOMMENDATIONS OF SUBCOMMITTEES OF THE EXECUTIVE BOARD. 6) TO ACT AS A "COURT OF LAST RESORT," WITH THE ADVICE AND APPROVAL OF THE NATIONAL COUNCIL, IN QUESTIONS OF LOCAL POLICY AND PROCEDURES NOT COVERED IN THE REGULATIONS. 7) APPROVE THE ANNUAL OPERATING BUDGET, MAKING SURE THAT IT IS FUNDED COMPLETELY. A MAJOR FACTOR IS THE INDIVIDUAL BOARD MEMBER MAKING A SIGNIFICANT PERSONAL CONTRIBUTION TO THE ANNUAL FOS CAMPAIGN. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE AUDIT COMMITTEE REVIEWS AND APPROVES OF THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C THE COUNCIL REVIEWS THE POLICY ANNUALLY WITH THE BOARD AND EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15A THE SCOUT EXECUTIVE/EXECUTIVE DIRECTOR: THE SCOUT EXECUTIVE, COUNCIL PRESIDENT AND AREA DIRECTOR MEET IN JANUARY TO REVIEW THE SCOUTS EXECTUTIVE 'S CRITICAL ACHIEVEMENTS AND BASED UPON THE SCORING OF THIS REVIEW AND THE COMPENSATION SCHEDULE FROM OUR NATIONAL OFFICE, THE SCOUT EXECUTIVE'S COMPENSATION IS COMPUTED. FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIALS ARE AVAILABLE DURING NORMAL BUSINESS HOURS FOR ANYONE TO COME TO OUR OFFICE TO REVIEW. INDIAN WATERS COUNCIL ITA 715 BETSY DRIVE COLUMBIA SC 29210 576118457 BOY SCOUTS SC 501C3 12A N/A true false false false false false false false false false false false false false false false false false false true INDIAN WATERS COUNCIL ITA S 63006 CASH