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
2012
Open to Public Inspection
Name of the organization
BOY SCOUTS OF AMERICA - ATLANTA AREA COUNCIL
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
12,847,239
5,846,686
5,432,815
5,346,500
4,557,070
34,030,310
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
12,847,239
5,846,686
5,432,815
5,346,500
4,557,070
34,030,310
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)..
4,636,965
6
Public support. Subtract line 5 from line 4.
29,393,345
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
12,847,239
5,846,686
5,432,815
5,346,500
4,557,070
34,030,310
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
1,190,991
693,280
612,847
721,909
745,165
3,964,192
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
0
11
Total support (Add lines 7 through 10).
37,994,502
12
Gross receipts from related activities, etc. (see instructions)
..................
12
29,744,694
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
77.362 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
75.706 %
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2012
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
2012
Open to Public Inspection
Name of the organization
BOY SCOUTS OF AMERICA - ATLANTA AREA COUNCIL
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 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 meeting of the Council's Board of Directors.
Form 990, Part VI, Question 12c
The Council regularly monitors potential violations of the Conflict of Interest Policy to insure 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, 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 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 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
DAVID ABRAMS, HARRY ANDERSON, JOE ARNOLD, MIKE BARTLETT, MICHAEL BARTSCH, FRANK BEARD, BERT BENDER, TIM BENTSEN, TOM BISHOP, JOHN BOATRIGHT, ULRICH BRECHBUHL, JANE BROWN, EDDIE CAPEL, TOM CHUBB, J.C. COLE, RON COLEMAN, MARK CONARD, TED CROUSE, DAVID CROW, TOM CURVIN, MIKE DEIMLER, JOHN DONNELL, MIKE DOSS, MIKE DUBOSE, STEVE DUNLEVIE, KEVIN DUNN, JOHN DWYER, JIM ESTES, ROB GARCIA, TOM GAY, TERRY GRAHAM, STEVE GROSS, JACK GUYNN, MICHAEL HALL, WILLIAM HARRIS, JOHN HEAGY, MICHAEL HEEKIN, PATRICK HILL, JOHN IRWIN, JOE KING, JIM KISSEL, RANDY LAKE, JACK LANGFORD, BILL LOEBLE, DENNIS LOVE, JIMMY LOVE, BRUCE LUCIA, DARRELL MAYS, PHILLIP MCCRORIE, SETH MCDANIEL, JOHN MCDONALD, JOHN MERKIN, DAVE MOODY, TOM MORIN, RICHARD MYRICK, JR., FLOYD NEWTON, BOB PINO, MITCH POOLE, RAY RAMOS, SAM RAMSEY, RICH ROHLWING, BILL SEXSON, BRANDON SIEGEL, WAYNE SMITH, SCOTT SORRELS, GLENN STURM, LOUIS TODD, FRED TURNER, GARY ULICNY, REGGIE WALKER, RICK WILLIAMS, SID WILLIAMS, RICHARD WINN,SR., DOM WYANT, MARK GRAMS, GREGG BRASHER, STEVE PFEIFER, CLINT POPE, SHERRI SCOTT, WADE PATRICK, STEPHEN HENLEY, STEVE TIPTON, ALAN STENSLAND, SECRET HOLLAND, DEVON HUDSON, CHARLES BRANT, MARK HEAD, TYLER BARR, MORRIS BRASWELL, KEN JEFFERS, WILLIAM GILYARD, IV, TOM TABB.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.