Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 876,573 | 1,068,068 | 746,367 | 686,082 | 533,934 | 3,911,024 |
| 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 | 876,573 | 1,068,068 | 746,367 | 686,082 | 533,934 | 3,911,024 |
| 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) .. | 1,456,080 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,454,944 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 876,573 | 1,068,068 | 746,367 | 686,082 | 533,934 | 3,911,024 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 86,290 | 99,231 | 107,811 | 54,424 | 64,851 | 412,607 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 944 | 2,696 | 58,711 | 89,997 | 76,075 | 228,423 |
| 11 | Total support. Add lines 7 through 10 | 4,552,054 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | 228,423 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 1, ITEM B | TO RECLASSIFY 796,698 FROM FUNCTIONAL EXPENSES ON FORM 990, PART IX, LINE 21, COLUMN C TO PART XI, RECONCILIATION OF NET ASSETS, LINE 9. FURTHER TO SEPARATE THE SAME AMOUNT FROM FORM 990, PART X, LINE 17, TO FORM 990, PART X, LINE 25. CHANGES ARE MADE TO REFLECT REPORTING OF AMOUNT ON FORM 990 IN CORRELATION WITH AUDITED FINANCIAL STATEMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | 1. AT LEAST 90 DAYS PRIOR TO THE DATE SET FOR THE ANNUAL BUSINESS MEETING OF THE LOCAL COUNCIL, THE PRESIDENT SHALL APPOINT A NOMINATING COMMITTEE, SUBJECT TO BOARD APPROVAL, OF NOT FEWER THAN THREE ACTIVE COUNCIL MEMBERS WHO ARE NOT THEN OFFICERS. CONSIDERATION MAY BE GIVEN TO ADDING A FORMER COUNCIL PRESIDENT AND THE INCLUSION OF ONE OR TWO PERSONS OF THE HIGHEST COMMUNITY STATURE WHO ARE NOT ACTIVE MEMBERS OF THE LOCAL COUNCIL. 2. THE MEMBERS OF THE NOMINATING COMMITTEE WILL BE IDENTIFIED TO MEMBERS OF THE COUNCIL BETWEEN 60 AND 45 DAYS PRIOR TO THE ANNUAL COUNCIL BUSINESS MEETING SO THAT NAMES MAY BE GIVEN TO THEM FOR CONSIDERATION. 3. SUGGESTED NOMINEES FROM REGISTERED MEMBERS OF THE LOCAL COUNCIL ARE TO BE CONSIDERED IF THEY ARE RECEIVED IN WRITING NO LESS THAN 30 DAYS PRIOR TO THE ANNUAL BUSINESS MEETING. THOSE WHO OFFER NAMES TO THE NOMINATING COMMITTEE SHOULD SUPPLY SOME BACKGROUND INFORMATION BUT SHOULD NOT HAVE SECURED THE PERMISSION OF THE PERSON TO BE NOMINATED OR WHETHER THEY WILL SERVE IF ELECTED. 4. THE NOMINATING COMMITTEE WILL MEET WITH THE SCOUT EXECUTIVE, SERVING AS THE SECRETARY AND HAVING NO VOTE, FOR THE PURPOSE OF SELECTING A SLATE OF NOMINEES FOR ELECTION. 5. NOMINATIONS RECEIVED IN WRITING WITHIN THE ALLOWABLE TIME FROM MEMBERS OF THE LOCAL COUNCIL NOT ON THE NOMINATING COMMITTEE ARE GIVEN SERIOUS CONSIDERATION. EACH SUCH NOMINATION SHOULD BE ACKNOWLEDGED WITH A BRIEF LETTER OF THANKS AND THE ASSURANCE THAT THE CANIDATE WILL BE CONSIDERED. 6. TO PROVIDE A FAIR AND ORDERLY NOMINATING PROCESS, NOMINATIONS WILL NOT BE ACCEPTED FROM THE FLOOR AT HE TIME OF ELECTION. THIS PROCEDURE ALSO PERMITS SUFFICIENT TIME TO CONSIDER IN ADVANCE ALL ASPECTS OF A NOMINEE'S SUITABILITY TO SERVE. 7. THE NOMINATING COMMITTEE WILL SELECT A SLATE CONSISTING OF A SINGLE CANDIDATE FOR EACH COUNCIL OFFICER POSITION AND NO MORE THAN THE LEGALLY ALLOWABLE NUMBER OF PERSONS FOR EACH OF THE FOLLOWING CATEGORIES: EXECUTIVE BOARD MEMBERS, COUNCIL MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, LOCAL COUNCIL REPRESENTATIVES TO THE NATIONAL COUNCIL; HOWEVER,THE COMMITTEE MAY ELECT NOT TO COMPLETELY FILL THE ASSOCIATE AND HONORARY MEMBER CATEGORIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH EXECUTIVE BOARD MEMBER AND MEMBER OF ANY COMMITTEE THEREOF HAS A DUTY TO PLACE THE INTEREST OF THE CORPORATION FOREMOST IN ANY DEALING WITH THE CORPORATION AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THIS POLICY. AT LEAST ONCE EACH YEAR, EACH EXECUTIVE BOARD MEMBER, AND NEW BOARD MEMBERS, PRIOR TO THEIR INITIAL ELECTION, SHALL ACKNOWLEDGE HIS OR HER FAMILIARITY WITH THIS POLICY AND SHALL DISCLOSE IN WRITING TO THE PRESIDENT OF THE CORPORATION ANY EXISTING MATERIAL INTEREST OR SUBJECT TO THIS POLICY BY COMPLETING A CONFLICT-OF-INTEREST DISCLOSURE STATEMENT. THE CONFLICT-OF-INTEREST DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE PRESIDENT OF THE CORPORATION. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE EXECUTIVE BOARD OR APPROPRIATE COMMITTEE. THE CONFLICT-OF-INTEREST DISCLOSURE STATEMENTS SHALL BE RETAINED IN THE CONFIDENTIAL FILES OF THE CORPORATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ANNUALLY, A COMPENSATION/BENEFITS COMMITTEE WHOSE PURPOSE IS TO APPROVE SALARIES FOR ALL PAID EMPLOYEES IS ELECTED BY THE BOARD OF DIRECTORS. THE COMMITTEE ADOPTS A SALARY SCHEDULE THAT IS DEVELOPED BY BOY SCOUTS OF AMERICA, THE NATIONAL CHARTERING ORGANIZATION. STAFF POSITIONS, INCLUDING SCOUT EXECUTIVE/CEO, ARE GRADED BASED ON JOB CONTENT AND EACH GRADE IS ASSIGNED A PAY CLASSIFICATION AND SALARY RANGE. THE MINIMUM, MID-POINT, AND MAXIMUM SALARIES ARE IDENTIFIED IN THE SALARY RANGE. THE COMPENSATION COMMITTEE IN ITS REVIEW OF THE PROPOSED ANNUAL SALARY SCHEDULE DETERMINES A MAXIMUM PERCENTAGE PAY INCREASE TO INCLUDE MERIT BASED COMPENSATION AND COST OF LIVING ADJUSTMENTS. THIS DECISION IS DOCUMENTED IN THE MINUTES. THE COMMITTEE DETERMINES THE RATING OF THE SCOUT EXECUTIVE PERFORMANCE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | EMPLOYEES ARE ACCOUNTABLE TO THE SCOUT EXECUTIVE/CEO AND THEIR ANNUAL PERFORMANCE EVALUATIONS ARE CONDUCTED BASED UPON PERFORMANCE OBJECTIVES AND JOB ACCOUNTABILITIES. THE PERFORMANCE RATING DETERMINES THE MERIT INCREASE USING THE SAME RANGE FOR MERIT BASED INCREASES THAT IS USED WITH THE SCOUT EXECUTIVE. COST OF LIVING ADJUSTMENTS ARE AWARDED BASED UPON THE COMPENSATION BENEFITS COMMITTEE APPROVED PERCENTAGE FOR ALL STAFF REGARDLESS OF POSITION OR PERFORMANCE. |
| FORM 990, PAGE 6, PART VI, LINE 18 | THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL SERVICE CENTER LOACTED AT 129 BOONE RIDGE DRIVE, JOHNSON CITY, TN DURING REGULAR OPERATING HOURS OF 8:30AM TO 5:00 PM MONDAY THROUGH FRIDAY> 1. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL, LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS FORM 990%. 2. ANNUAL REPORT. 3. AUDITED FINANCIAL STATEMENTS. 4. MINUTES OF THE EXECUTIVE BOARD MEETINGS. THE SEQUOYAH COUNCIL, BOY SCOUTS OF AMERICA, IS COMMITTED TO: 1. OPENNESS AND TRANSPARAENCY TO CURRENT MEMBERS, DONORS/CONTRIBUTORS, ITS VARIOUS STAKEHOLDERS, AND THE GENERAL PUBLIC. 2. PROACTIVE DISCLOSURE AND DISSEMINATION OF INFORMATION ABOUT OPERATIONS, PLANS, AND DECISIONS OF THE EXECUTIVE BOARD, AND INFORMATION CONCERNING THE SEQUOYAH COUNCIL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL SERVICE CENTER LOCATED AT 129 BOONE RIDGE DRIVE, JOHNSON CITY, TN DURING REGULAR OPERATING HOURS OF 8:30 A.M. TO 5:00 P.M. MONDAY THROUGH FRIDAY. 1. ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND IF APPLICABLE, THE IRS FORM 990T. 2. ANNUAL REPORT. 3. AUDITED FINANCIAL STATEMENTS. 4. MINUTES OF THE EXECUTIVE BOARD MEETINGS. THE SEQUOYAH COUNCIL, BOY SCOUTS OF AMERICA, IS COMMITTED TO: 1. OPENNESS AND TRANSPARENCY TO CURRENT MEMBERS, DONORS/CONTRIBUTORS, ITS VARIOUS STAKEHOLDERS, AND THE GENERAL PUBLIC. 2. PROACTIVE DISCLOSURE AND DISSEMINATION OF INFORMATION ABOUT OPERATIONS, PLANS, AND DECISIONS OF THE EXECUTIVE BOARD, AND INFORMATION CONCERNING THE SEQUOYAH COUNCIL. |
| FORM 990, PART XI, LINE 9 | CONTRIBUTION TO SETTLEMENT TRUST LOSS -796,698 |
| Software ID: | |
| Software Version: |