TY 2021 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) Tracy Techau...................................................................... Scout Executive/CEO/Secretary	60.0 ................. 0.0		X		411,125	30,875
(2) Jason Volz...................................................................... Deputy Scout Executive	55.0 ................. 0.0		X		201,025	36,975
(3) Jenna Knight...................................................................... Director of Development	55.0 ................. 0.0			X	152,416	21,567
(4) Ben Buckelew...................................................................... Director of Field Service	55.0 ................. 0.0			X	149,822	16,370
(5) Jason Baldridge...................................................................... Director of Support Service	55.0 ................. 0.0			X	146,625	14,322
(6) Joyce Hagerty...................................................................... Accounting Manager	45.0 ................. 0.0			X	107,392	14,600
(7) Mike Doss...................................................................... Council President	3.0 ................. 0.0	X			0	0
(8) Louis Todd...................................................................... Council Commissioner	3.0 ................. 0.0	X			0	0
(9) Eddie Northen...................................................................... VP Finance	3.0 ................. 0.0	X			0	0
(10) Randy Miller...................................................................... Vice President Exploring	3.0 ................. 0.0	X			0	0
(11) Clyde Tuggle...................................................................... Vice President Key Recruiting	3.0 ................. 0.0	X			0	0
(12) Graeme Payne...................................................................... Vice President Program	3.0 ................. 0.0	X			0	0
(13) Michael Dubose...................................................................... Vice President Scoutreach and	3.0 ................. 0.0	X			0	0
(14) Jon Bridges...................................................................... Vice President Marketing	3.0 ................. 0.0	X			0	0
(15) Doug Turner...................................................................... Vice President Membership	3.0 ................. 0.0	X			0	0
(16) Mike Bartlett...................................................................... Vice President Properties	3.0 ................. 0.0	X			0	0
(17) Brett DeVore...................................................................... Vice President District Operat	3.0 ................. 0.0	X			0	0

- TIN:

SCHEDULE A
(Form 990)

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.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

Boy Scouts of America 92 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 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% 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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2021

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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

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 grant.") ..	6,777,448	8,145,067	7,673,643	7,614,728	8,705,939	38,916,825
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	6,777,448	8,145,067	7,673,643	7,614,728	8,705,939	38,916,825
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) ..						1,873,755
6	Public support. Subtract line 5 from line 4.						37,043,070

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
7	Amounts from line 4..	6,777,448	8,145,067	7,673,643	7,614,728	8,705,939	38,916,825
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	1,095,063	1,176,729	1,292,497	1,337,977	2,187,453	7,089,719
9	Net income from unrelated business activities, whether or not the business is regularly carried on..	326,038	328,741	364,613	0	669,290	1,688,682
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..		388,671	496,460	1,037,067	360,140	2,282,338
11	Total support. Add lines 7 through 10						49,977,564

Gross receipts from related activities, etc. (see instructions) ..................

25,145,441

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) .........

74.119 %

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

76.090 %

16a

33 1/3% support test—2021. 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 ....................... right arrow

33 1/3% support test—2020. 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 ..................... right arrow

17a

10%-facts-and-circumstances test—2021. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2020. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2021

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 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.)

Section B. Total Support

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.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2020 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2021 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2020 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2021. 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 ....... right arrow

33 1/3% support tests—2020. 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 .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2021

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2021

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2021

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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)
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):
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2021

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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.
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)
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.
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.
7 Excess distributions carryover to 2022. Add lines 3j and 4c.
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.....

Schedule A (Form 990) (2021)

Schedule A (Form 990) 2021

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Name of the organization

Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2021)

Schedule B (Form 990) (2021) Page 2

Name of organization Boy Scouts of America 92 Atlanta Area Council

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 3

Name of organization Boy Scouts of America 92 Atlanta Area Council		Employer identification number 58-0566122

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 4


Name of organization Boy Scouts of America 92 Atlanta Area Council			Employer identification number 58-0566122
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2021)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	80,140,059	73,779,944	63,413,057	65,823,154	58,846,853
b	Contributions ...	2,729,538	1,129,271	3,022,283	3,350,904	2,634,701
c	Net investment earnings, gains, and losses	7,932,755	6,690,423	9,037,376	-4,151,252	5,784,718
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	1,464,466	1,348,620	1,581,150	1,459,973	1,293,191
f	Administrative expenses ....	145,027	110,959	111,622	149,776	149,927
g	End of year balance ......	89,192,859	80,140,059	73,779,944	63,413,057	65,823,154

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

70.020 %

Permanent endowment SchDMd Bullet

8.650 %

Term endowment SchDMd Bullet

21.330 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	909,836	5,342,309		6,252,145
b	Buildings ....		31,733,037	16,742,500	14,990,537
c	Leasehold improvements		622,280	186,841	435,439
d	Equipment ....		3,754,239	3,452,662	301,577
e	Other .....		4,685,788	2,982,399	1,703,389
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..					23,683,087

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,019,100
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	23,014,266
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	4,586,811
b	Donated services and use of facilities .........	2b	60,208
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	4,647,019
3	Subtract line 2e from line 1..................			3	18,367,247
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	177,177
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	177,177
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	18,544,424

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	13,193,766
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	60,208
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	30,386
e	Add lines 2a through 2d....................			2e	90,594
3	Subtract line 2e from line 1...................			3	13,103,172
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	177,177
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	177,177
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	13,280,349

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
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 1	In April 2020, the Council obtained a Small Business Administration ("SBA") loan under the Paycheck Protection Program ("PPP") in the amount of $1,127,500. The PPP loan bore interest at 1% and followed the repayment terms outlined by the Coronavirus Aid, Relief, and Economic Securities Act (the "CARES Act") and the Paycheck Protection Program Flexibility Act ("PPPFA"). In April 2021, the Council obtained PPPFA loan forgiveness and has recorded the full amount as a contribution within the accompanying statement of activities and changes in net assets. In February 2021, the Council obtained a second Small Business Administration ("SBA") loan under the PPP in the amount of $1,019,100. The second PPP loan has the same provisions as the first loan mentioned above. At December 31, 2021, the balance of this loan was still outstanding and recorded as refundable advance on the accompanying statement of financial position. The Council intends to apply for forgiveness in 2022.
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. At December 31, 2021, a liability of $81,000 related to unrelated business income tax is recorded within accrued expenses on the accompanying financial statements. 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, 2021. In general, the Council is no longer subject to tax examinations for the tax years ending before December 31, 2018.
SCHEDULE D PART XII, LINE 2D	30,386 Bad Debt on Prior Pledges

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization
Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)		(ii) Activity	(iii) Did fundraiser have custody or control of contributions?
			Yes	No
	Boy Scouts of America Fdn	Major Gift Services		No









Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2021

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 GOLF TOURNAMENT (event type)	(b) Event #2 GOLF TOURNAMENT (event type)	(c) Other events 4 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	1,355,402	492,063	882,242	2,729,707
2	Less: Contributions . . . .	904,484	362,713	631,877	1,899,074
3	Gross income (line 1 minus line 2) . . . . . .	450,918	129,350	250,365	830,633

4	Cash prizes . . . . .
5	Noncash prizes . . . .			15,418	15,418
6	Rent/facility costs . . . .	156,326	102,009	103,125	361,460
7	Food and beverages . . .	149,167	33,010	84,327	266,504
8	Entertainment . . . .
9	Other direct expenses . . .	27,066	5,718	1,957	34,741
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				678,123
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				152,510

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2021

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2021

Additional Data

Software ID:
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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization
Boy Scouts of America 92 Atlanta Area Council

Employer identification number
58-0566122

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2021

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) SPECIFIC ASSISTANCE TO INDIVIDUALS	917	24,185	FMV	REGISTRATION
(2) SPECIFIC ASSISTANCE TO INDIVIDUALS		45,627	FMV	PROGRAM SUPPLIES
(3) SPECIFIC ASSISTANCE TO INDIVIDUALS		4,470	FMV	FOOD SUPPLIES
(4) SPECIFIC ASSISTANCE TO INDIVIDUALS		6,983	FMV	UNIFORMS
(5) SPECIFIC ASSISTANCE TO INDIVIDUALS		12,740	FMV	TRANSPORTATION
(6) SPECIFIC ASSISTANCE TO INDIVIDUALS	366	46,434	FMV	CAMPERSHIPS
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
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.

Schedule I (Form 990) 2021

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2021

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Jason Volz Deputy Scout Executive	(i) (ii)	170,049 ------------- 0	18,000 ------------- 0	12,976 ------------- 0	6,161 ------------- 0	33,018 ------------- 0	240,204 ------------- 0	0 ------------- 0
2Jenna Knight Director of Development	(i) (ii)	129,895 ------------- 0	11,000 ------------- 0	11,521 ------------- 0	4,442 ------------- 0	18,740 ------------- 0	175,598 ------------- 0	0 ------------- 0
3Ben Buckelew Director of Field Service	(i) (ii)	129,555 ------------- 0	10,000 ------------- 0	10,267 ------------- 0	4,313 ------------- 0	13,634 ------------- 0	167,769 ------------- 0	0 ------------- 0
4Tracy Techau Scout Executive/CEO/Secretary	(i) (ii)	383,461 ------------- 0	20,000 ------------- 0	7,664 ------------- 0	8,700 ------------- 0	26,798 ------------- 0	446,623 ------------- 0	0 ------------- 0
5Jason Baldridge Director of Support Service	(i) (ii)	127,462 ------------- 0	9,500 ------------- 0	9,663 ------------- 0	4,193 ------------- 0	11,665 ------------- 0	162,483 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2021

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
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.

Schedule J (Form 990) 2021

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Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization
Boy Scouts of America 92 Atlanta Area Council

Employer identification number
58-0566122

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	Development Authority of Cobb County	58-1522811		09-30-2018	5,800,000	Refunding of Bond Org. Issued 2001		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	300,000
2 Amount of bonds legally defeased ..............	0
3 Total proceeds of issue ..................	5,800,000
4 Gross proceeds in reserve funds .............	0
5 Capitalized interest from proceeds .............	0
6 Proceeds in refunding escrows ...............	0
7 Issuance costs from proceeds ...............	0
8 Credit enhancement from proceeds .............	0
9 Working capital expenditures from proceeds .............	0
10 Capital expenditures from proceeds .............	0
11 Other spent proceeds .............	5,800,000
12 Other unspent proceeds .............	0
13 Year of substantial completion .............
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........	X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X
16 Has the final allocation of proceeds been made? ..........	X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2021

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............	X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........
6 Total of lines 4 and 5 .............
7 Does the bond issue meet the private security or payment test? ...		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............		X
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........	X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......		X
b Exception to rebate? ........	X
c No rebate due? .........		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X

Schedule K (Form 990) 2021

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X
b Name of provider ..........	0
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X
b Name of provider ..........	0
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation

Schedule K (Form 990) 2021

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SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	23	1,895,145	STOCK QUOTE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( Program Materials )	X	29	50,512	Receipts
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2021)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
SCHEDULE M, PART I, COL B	The amount in column B represents the total number of items received.
SCHEDULE M, PART I, LINE 32B	THE COUNCIL USES A BROKERAGE FIRM TO SELL THE STOCK CONTRIBUTIONS.

Schedule M (Form 990) (2021)

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SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

Boy Scouts of America 92 Atlanta Area Council

Employer identification number

58-0566122

Return Reference	Explanation
FORM 990, PART III, LINE 4A	(CONTINUED) In 2021, each new Cub Scout received a box filled with Cub Scout activities and materials designed to welcome and excite our newest members. Kits included outdoor essentials for hiking like a water bottle, whistle, and first aid kit as well as STEM activities like solar robots and terrariums. During 2021, over 625 Scouts attained the rank of Eagle Scout. In addition, the 8th Annual Youth Protection Seminar was a huge success with over 270 youth serving professionals attending. This seminar was offered in hybrid model with in-person and Zoom sessions available. 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. After cancelling Summer Camp in 2020 due to the effects of the COVID-19 pandemic, Bert Adams and Woodruff Scout Camps served over 5,900 Scouts BSA youth and 198 Cub Scouts in 12 sessions of Scouts BSA Camp and three sessions 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 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. In 2021, Winter Camp saw a record turnout of over 450 Scouts attending.
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. Merit Badge Summits held on four Saturdays in 2021 offered over 60 merit badges and served over 1,000 Scouts BSA youth. National Youth Leadership Training is the premier youth training program for youth leaders in Troops and Venture Crews and teaches team building, conflict resolution, communications, and leadership skills. The Atlanta Area Council delivers more NYLT courses annually than any council and served over 270 youth in nine courses in 2021. Spring Family Camp held over two weekends at Bert Adams and Woodruff Scout Camps served over 1,300 youth and family members with Cub Scout activities like field games, crafts, bb gun shooting, archery, nature programs, campfires, and more. Spookyree and Trailblazer Adventure Weekend, held during the fall over five weekends at Bert Adams and Woodruff Scout Camps, served over 3,100 youth with a variety of Cub Scout activities like shooting sports, fall festival games, crafts, campfires, costume contests, and more.
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	Ken Ashley, Farideh Azadi, Don Barnette, Bert Bender, Les Bethune, Thomas Bishop, Joseph Blanco, David Burge, Kevin Byrne, Betsy Camp, Eddie Capel, David Cathcart, Joseph Cegala, Laurie Champion, Dan Charron, Larry Chase, Mark Conard, Clay Courts, Deitra Crawley, Ted Crouse, David Crow, Doug Davidson, Cynthia Day, Erik Deadwyler, Michael Deimler, Brian Dowhower, John Duffy, Steven Dunlevie, John Dwyer, John Elrod, John Embleton, Gary Fayard, Glenn Garde, Aleem Gillani, Chris Graham, Kim Gresh, Craig Gunckel, Michael Hall, Randy Hall, Sam Hay III, John Heagy, Peter Heintzelman, Will Herman, Patrick Hill, Stuart Johnson, Milton Jones, Scott Jordan, William Jordan, Allan Kamensky, Tom Kilpatrick, Ric Kimball, James Kissel, Stan Kryder, Randy Lake, Darryl Lesure, Henry Linginfelter, Dennis Love, Jimmy Love, Stephanie Mains, Phillip McCrorie, Seth McDaniel, John Merkin, David Moody, Brian Moore, Chip Moore, Rick Morgan, Arnett Mumford, Floyd Newton, Jerry Nix, Chuck Palmer, Robert Pepper, Richard Peretz, Adria Perez, Greg Pitts, Bill Roach, Jill Robinson, Mariela Romero, Steve Soteres, Steve Tipton, Chris Waits, Steven Wassell, Richard Williams, Degas Wright, Carol Yancey, Martie Zakas, Elliot Paisner, Daytona Parks, Seth Ogram, Howard Jetmundsen, Hilary Thornton, Joseph McGhee, Helen Albrightson, Jean Veeneman, Bill Peck, Joe Stone, Cathie McCabe, George Jones, Kevin Smith, Greg Clay, Carl Wust
FORM 990, PART XI, LINE 8	(30,386) Bad Debt on Prior Pledges

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

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1	Briefly describe the organization’s mission or most significant activities: 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.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	107
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	107
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	358
6	Total number of volunteers (estimate if necessary) .............	6	5,887
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	575,551
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	515,780

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	7,614,728	8,705,239
9	Program service revenue (Part VIII, line 2g) .........	508,694	3,179,817
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,587,097	5,267,249
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,155,295	1,392,119
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	12,865,814	18,544,424
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	80,439	140,439
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	5,467,990	6,198,788
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	11,000	0
b	Total fundraising expenses (Part IX, column (D), line 25) 1,132,215
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,235,305	6,941,122
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	9,794,734	13,280,349
19	Revenue less expenses. Subtract line 18 from line 12.......	3,071,080	5,264,075
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	93,918,867	103,618,722
21	Total liabilities (Part X, line 26).............	8,612,885	8,492,240
22	Net assets or fund balances. Subtract line 21 from line 20.....	85,305,982	95,126,482

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 7,385,471 including grants of $ 140,439 ) (Revenue $ 664,058 )
	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 16,800 youth and 5,800 adult volunteers. The Atlanta Area Council employs 29 unit serving executives, 16 program and finance executives and management, 18 program and office support staff, alone with Scoutreach program staff. SEE SCHEDULE O FOR ADDITIONAL ACCOMPLISHMENTS

4b	(Code: ) (Expenses $ 3,766,539 including grants of $ ) (Revenue $ 2,714,202 )
	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

4c	(Code: ) (Expenses $ 351,616 including grants of $ ) (Revenue $ 465,615 )
	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 hold 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

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses11,503,626

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Jimmy Etheredge........................................................................ VP of Development	3.0 .......................0.0	X	0	0	0
(19) Michael Smith........................................................................ Vice President Diversity and I	3.0 .......................0.0	X	0	0	0
(20) Jay Gratwick........................................................................ Treasurer	3.0 .......................0.0	X	0	0	0
(21) Tom Chubb........................................................................ Immediate Past President	3.0 .......................0.0	X	0	0	0
(22) Jenny Chapin........................................................................ Member at Large	3.0 .......................0.0	X	0	0	0
(23) Dr Randy Rizor........................................................................ Member at Large	3.0 .......................0.0	X	0	0	0
(24) Ken Neighbors........................................................................ Legal Counsel	3.0 .......................0.0	X	0	0	0
(25) SEE SCH O FOR FULL BOARD........................................................................ SEE SCH O FOR FULL BOARD	0.0 .......................0.0	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	1,168,405	0	134,709

(A) Name and business address	(B) Description of services	(C) Compensation
WHITEWATER EXPRESS INC, 1549 CLAIRMONT ROAD SUITE 201 DECATUR,GA30033	PROGRAM SERVICES	196,431




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..		1a	123,196
b	Membership dues..		1b
c	Fundraising events..		1c	1,899,074
d	Related organizations		1d
e	Government grants (contributions)		1e	1,168,016

f	All other contributions, gifts, grants, and similar amounts not included above		1f	5,514,953

g	Noncash contributions included in lines 1a - 1f:$		1g	1,945,657

h Total. Add lines 1a-1f.......		8,705,239

		Business Code
2a	CAMPING	713990	2,714,202	2,714,202
b	ACTIVITIES	713990	465,615	465,615
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		3,179,817

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,187,453			2,187,453
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)	0	0	6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		8,324,056	7a
b	Less: cost or other basis and sales expenses		5,244,260	7b
c	Gain or (loss)		3,079,796	7c
d	Net gain or (loss).........			3,079,796			3,079,796
8a	Gross income from fundraising events (not including $ 1,899,074of contributions reported on line 1c). See Part IV, line 18 ....
			8a	830,633
b	Less: direct expenses ...		8b	678,123
c	Net income or (loss) from fundraising events..			152,510			152,510
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,063,318
b	Less: cost of goods sold ..		10b	759,400
c	Net income or (loss) from sales of inventory..			303,918	303,918
Business Code			Miscellaneous Revenue
11a	SCOUT SHOP INCOME		452000	135,299	135,299
b	MISCELLANEOUS		900099	800,392	224,841	575,551
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			935,691
12	Total revenue. See instructions.....			18,544,424	3,843,875	575,551	5,419,759

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	140,439	140,439
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	686,827	427,448	156,181	103,198
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	4,255,544	3,946,822	16,079	292,643
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	436,514	385,433	14,446	36,635
9	Other employee benefits .......	421,145	382,144	4,832	34,169
10	Payroll taxes ...........	398,758	353,164	13,172	32,422
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	51,566		51,566
c	Accounting ...........	75,800		75,800
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	177,177		177,177
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	118,442	62,986	38,148	17,308
12	Advertising and promotion ....	263,295	236,403	383	26,509
13	Office expenses .......	505,384	450,678	15,804	38,902
14	Information technology ......	75,272	65,110	2,936	7,226
15	Royalties ..	0
16	Occupancy ...........	1,676,158	1,498,462	15,520	162,176
17	Travel ............	337,072	261,959	31,456	43,657
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	100,593	76,038	2,924	21,631
20	Interest ...........	95,590	82,685	3,728	9,177
21	Payments to affiliates .......	105,043	90,862	4,097	10,084
22	Depreciation, depletion, and amortization ..	995,602	965,047	8,827	21,728
23	Insurance ...	99,040	90,006	2,215	6,819
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CAMPING, ACTIVITY, & SUPPLIES	1,658,361	1,658,361
b	RECOGNITION & AWARDS	264,986	196,184	3,221	65,581
c	UNRELATED BUSINESS INCOME TAX	133,400			133,400
d	SPECIAL EVENTS AND SUPPLIES	67,160	8,182	369	58,609
e	All other expenses	141,181	125,213	5,627	10,341
25	Total functional expenses. Add lines 1 through 24e	13,280,349	11,503,626	644,508	1,132,215
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			0	1	0
2	Savings and temporary cash investments .........			7,517,534	2	11,838,971
3	Pledges and grants receivable, net ......			2,866,314	3	1,709,671
4	Accounts receivable, net .............			0	4	0
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			140,820	8	89,145
9	Prepaid expenses and deferred charges ......			214,180	9	223,379
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	47,047,489
b	Less: accumulated depreciation	10b	23,364,402	24,138,853	10c	23,683,087
11	Investments—publicly traded securities .			56,497,173	11	62,500,549
12	Investments—other securities. See Part IV, line 11 .....			2,543,993	12	3,573,920
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			93,918,867	16	103,618,722

17	Accounts payable and accrued expenses .....	591,009	17	1,405,147
18	Grants payable ...	0	18	0
19	Deferred revenue .........	107,389	19	151,611
20	Tax-exempt bond liabilities .........	6,089,545	20	5,396,258
21	Escrow or custodial account liability. Complete Part IV of Schedule D	697,442	21	520,124
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,127,500	25	1,019,100
26	Total liabilities. Add lines 17 through 25..	8,612,885	26	8,492,240

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	55,317,787	27	62,336,213
28	Net assets with donor restrictions ...........	29,988,195	28	32,790,269
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	85,305,982	32	95,126,482
33	Total liabilities and net assets/fund balances ........	93,918,867	33	103,618,722