Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ATLANTA AREA COUNCILINC BOY SCOUTS OF AMER
Employer identification number
58-0566122
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,580,895
5,887,958
12,847,239
5,846,686
5,432,815
33,595,593
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
3,580,895
5,887,958
12,847,239
5,846,686
5,432,815
33,595,593
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
5,248,716
6
Public Support. Subtract line 5 from line 4.
28,346,877
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
3,580,895
5,887,958
12,847,239
5,846,686
5,432,815
33,595,593
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
922,472
1,131,198
1,190,991
693,280
612,847
4,550,788
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
38,146,381
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
25,649,396
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
74.311 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
74.360 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ATLANTA AREA COUNCILINC BOY SCOUTS OF AMER
Employer identification number
58-0566122
Identifier
Return Reference
Explanation
Form 990, Part VI, Question 2
DENNIS M. LOVE AND JAMES E. LOVE, III - FAMILY RELATIONSHIP Henry P. Linginfelter and William H. Linginfelter - Family Relationship JACK GUYNN AND JERRY NIX - BUSINESS RELATIONSHIP
Form 990, Part VI, Question 7a
THE COUNCIL HAS CHARTER ORGANIZATION REPRESENTATIVES WHO ATTEND THE COUNCIL'S ANNUAL BUSINESS MEETING AND VOTE ON THE SLATE OF OFFICERS AND COUNCIL BOARD MEMBERS.
Form 990, Part VI, Question 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, Question 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 Council Executive Board meeting.
Form 990, Part VI, Question 12c
The Council regularly monitors potential violations of the Conflict of Interest Policy to insure that all executive board members, 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, Questions 15A & 15B
The Compensation and Benefits Committee of the Atlanta Area Council is selected by the Board President and members are approved by the Council's Executive Committee. The Committee includes knowledgeable independent individuals who do not have a conflict of interest in respect to decisions made. The Compensation and Benefits Committee meets annually to review the Council's Performance Review System procedures and employee evaluations for all staff members. The Committee approves salaries for the Scout Executive and top management of the Council. 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 Scout Executive and signed by the Board President.
Form 990, Part VI, Question 19
ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VII, Board List
Ms. Erika Aaron, Mr. Cesar Y. Abadia, Mr. Sam Ramsey, Mr. David L. Abrams, Mr. L. Tom Gay, Mr. Ray Ramos, Mr. Lealon Anderson, Mr. Dan Gilbert, Mr. William Gilyard, IV, Mr. L. E. Rhyant, Mr. Dalin Bahr, Ms. Gabriela Gonzalez, Mr. Richard Rohlwing, Mr. Barry Balint, Mr. Frank Goulding, Mr. Geoffrey W. Barnes, Mr. Terry A. Graham, Mr. Cedric Scott, Mr. Albert E. Bender, Jr., Mr. Jack Guynn, Dr. William R. Sexson, Mr. William M. Bennett, Dr. Betty L. Siegel, Mr. Michael Heekin, Mr. Wayne K. Smith, Mr. John Boatright, Mr. W. Scott Sorrels, Mr. Edward S. Heys, Mr. Neal Stanford, Mr. Joshua C. Bowen, Mr. Glenn Sturm, Judge Morris Braswell, Mr. John D. Irwin, Mr. Fred C. Turner, Dr. Gary Ulicny, Ms. Jane North Brown, Honorable Martin Enrique Valbuena, Mr. David Burge, Mr. Stephen Carter, Mr. Joseph A. King, Dr. Sanford Weinberg, Judge John S. Langford, Mr. James Wilems, Mr. E. G. Lassiter, Mr. E. Miller Williams, Jr., Dr. Sid Williams, Mr. J. C. Cole, Mr. Henry P. Linginfelter, Rev. Richard D. Winn, Sr., Mr. Ron Coleman, Mr. William H. Linginfelter, Mr. Mark Conard, Mr. William D. Loeble, Mr. Dom H. Wyant, Mr. Dennis M. Love, Mr. John H. Cowart, Mr. James E. Love III, Mr. Bruce A. Lucia, Mr. Jason F. Martin, Mr. Thomas W. Curvin, Mr. Richard Deane, Jr., Mr. Art McClung, Jr., Mr. Reuben McDaniel, III, Mr. John R. Donnell, Mr. Stephen W. Mooney, Mr. Steve Dunlevie, Mr. Tom Morin, Mr. Kevin Dunn, Mr. Richard Myrick, Jr., Mr. W. Doug Ellis Jr., Mr. Jerry Nix, Mr. James R. Estes, Mr. Foster North, Mr. Gary P. Fayard, Mr. Keegan Federal, Mr. Jeff Franklin, Mr. David Crow, Mr. Michael Deimler, Mr. Floyd C. Newton III, Mr. A. Mitchell Poole, Jr., Mr. Thomas Adams, Mr. Michael Alrich, Mr. Joe Arnold, Mr. Frank Beard, Mr. Tim Bentsen, Mr. Cary Bradley, Mr. Gregg Brasher, Mr. Ted Crouse, Ms. Jane Daniels, Mr. Leonard Draper, Mr. Mike DuBose, Mr. Roberto Gomez, Mr. Mark Grams, Mr. Patrick Hill, Mr. DeVon Hudson, Mr. Bradley Jaquet, Mr. Douglas Kirk, Mr. Jeffrey C. Robertson, Mr. Alan Stensland, and Mr. Stephen Williams
Form 990, Part XI, Question 5
This number represents unrealized gains during the current year.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.