TY 2024 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)
(1) ALVIN NANCE...................................................................... DIRECTOR	1.00 .................	X
(2) DR ANTHONY WISE...................................................................... DIRECTOR	1.00 .................	X
(3) BARRON KENNEDY III...................................................................... DIRECTOR	1.00 .................	X
(4) BRIAN TAPP...................................................................... DIRECTOR	1.00 .................	X
(5) BUDDY HEINS...................................................................... VP OF MANPOWER	1.00 .................	X
(6) BURKE PINNELL...................................................................... DIRECTOR	1.00 .................	X
(7) BUTCH QUILLEN...................................................................... DIRECTOR	1.00 .................	X
(8) CARL VAN HOOZIER JR...................................................................... DIRECTOR	1.00 .................	X
(9) CRAWFORD WAGNER...................................................................... DIRECTOR	1.00 .................	X
(10) TOM STRATE...................................................................... VP OF SAFE SCOUTING	1.00 .................	X
(11) DICK WEBBER...................................................................... DIRECTOR	1.00 .................	X
(12) DON DARE...................................................................... DIRECTOR	1.00 .................	X
(13) DR DONALD PARKER...................................................................... DIRECTOR	1.00 .................	X
(14) DONALD MILLER...................................................................... DIRECTOR	1.00 .................	X
(15) DONALD LEE...................................................................... DIRECTOR	1.00 .................	X
(16) DOUG FERGUSON...................................................................... DIRECTOR	1.00 .................	X
(17) HEATH HILDRETH...................................................................... VP OF MARKETING	1.00 .................	X

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(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) J SONI DAVIDSON........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(19) JIM ATCHLEY........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(20) DR JOE BROWDER........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(21) JOEY ROSE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(22) JOHN HILDRETH........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(23) LOGAN HICKMAN........................................................................ PAST PRESIDENT	1.00 .......................	X		0	0	0
(24) JOHN WORDEN........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(25) LARRY BLAIR........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(26) DR LLOYD SMITH........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(27) DAVID REYNOLDS........................................................................ PRESIDENT	1.00 .......................	X		0	0	0
(28) DR M DAVID STOCKTON........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(29) JOSH BIRDWELL........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(30) RANDY BOYD........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(31) ROBERT CARTER........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(32) CHUCKY BLALOCK........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(33) RONALD PEARMAN........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(34) MIKE COHEN........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(35) GEORGE SHIELDS........................................................................ COUNCIL ATTORNEY	1.00 .......................	X		0	0	0
(36) THOMAS TAYLOR........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(37) DR TRENT NICHOLS........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(38) WES STOWERS........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(39) DR WESLEY WHITE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(40) BARRY BROOKE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(41) ANDY LUTTRELL........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(42) DAVID WILLIAMS........................................................................ SCOUT EXECUTIVE	40.00 .......................	X	X	223,346	0	24,531
(43) BILL TRIBBLE........................................................................ VP OF DISTRICT OPERATIONS	1.00 .......................	X		0	0	0
(44) JIM MCCAULEY........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(45) MARC ROBERTSON........................................................................ ASSISTANT TREASURER	1.00 .......................	X		0	0	0
(46) DAVE HALSTEAD........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(47) CASSIUS CASH........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(48) SEAN MCDERMOTT........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(49) MAC MCWHORTER........................................................................ VP OF PROPERTIES	1.00 .......................	X		0	0	0
(50) NATHAN WOODS........................................................................ TREASURER	1.00 .......................	X		0	0	0
(51) GREG BARNETT........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(52) MICHAEL KOHL........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(53) JEFF MOSER........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(54) ROBERT PARISH........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(55) JOHN SHERIDAN........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(56) JIM SMITH........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(57) AARON WISENER........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(58) SCOTT TAYLOR........................................................................ EXEC VICE PRESIDENT	1.00 .......................	X		0	0	0
(59) BEN ALFORD........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(60) AJ AREM........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(61) RANDY ATKINS........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(62) CHRIS MANNING........................................................................ COMMISSIONER	1.00 .......................	X		0	0	0
(63) KEVIN PROFFITT........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(64) JOE PEARSON........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(65) DR MIKE HOOD........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(66) TERDELL MOORE........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(67) GABRIEL BOLAS II........................................................................ VP OF FINANCE	1.00 .......................	X		0	0	0
(68) RUSTY HARMON........................................................................ ASSISTANT TREASURER	1.00 .......................	X		0	0	0
(69) DON NALLS........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(70) RUSS POWELL........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(71) BEN PINNELL........................................................................ VP OF ALUMNI	1.00 .......................	X		0	0	0
(72) KEN HOOD........................................................................ VP OF PROGRAM	1.00 .......................	X		0	0	0
(73) TED SHELTON........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(74) DR MICHAEL WIETING........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(75) TAYLOR WORTHAM........................................................................ VP OF INVESTMENTS	1.00 .......................	X		0	0	0
(76) DAVID BRACE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(77) PETE LLOYD........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(78) DR S CODY MILLER........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(79) JENNIFER ROCHE........................................................................ VP OF STRATEGIC PLANNING	1.00 .......................	X		0	0	0
(80) JONATHAN CURRY........................................................................ VP OF MEMBERSHIP	1.00 .......................	X		0	0	0
(81) DR MARVIN STEWART........................................................................ DISTRICT CHAIR	1.00 .......................	X		0	0	0
(82) JOHN THURMAN........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(83) ALAN VANWHY........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(84) DAVID VERBLE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(85) BRENT CRABTREE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(86) ANGELIA NYSTROM........................................................................ DIRECTOR	1.00 .......................	X		0	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

2024

Open to Public
Inspection

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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) 2024

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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	2,874,709	4,127,397	4,664,202	2,056,709	2,505,346	16,228,363
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	2,874,709	4,127,397	4,664,202	2,056,709	2,505,346	16,228,363
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) ..						227,099
6	Public support. Subtract line 5 from line 4.						16,001,264

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	2,874,709	4,127,397	4,664,202	2,056,709	2,505,346	16,228,363
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	92,238	91,252	46,352	84,087	169,333	483,262
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	54,919	57,168	65,168	41,882	44,484	263,621
11	Total support. Add lines 7 through 10						16,975,246

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

6,699,328

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 2024 (line 6, column (f) divided by line 11, column (f)) .........

94.260 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

95.350 %

16a

33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. 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—2023. 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) 2024

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) 2024

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) 2024

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) 2024

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

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) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

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

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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 ......... Right Arrow

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization GREAT SMOKY MOUNTAIN COUNCIL 557 BOY SCOUTS OF AMERICA TRUST

Part I	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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization GREAT SMOKY MOUNTAIN COUNCIL 557 BOY SCOUTS OF AMERICA TRUST		Employer identification number 62-0476811

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization GREAT SMOKY MOUNTAIN COUNCIL 557 BOY SCOUTS OF AMERICA TRUST			Employer identification number 62-0476811
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) (Rev. 1-2025)

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.
right arrow

Attach to Form 990.
right arrow

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

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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.

			Held at the End of the Year
a	Total number of conservation easements ......................	2a	1
b	Total acreage restricted by conservation easements ....................	2b	15.25
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, 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 right arrow

Number of states where property subject to conservation easement is located right arrow

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
right arrow

1.00

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

$ 2,882

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 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

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

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

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 ....	1,324,488	1,298,704	1,290,326	1,284,760	1,288,786
b	Contributions ...	6,033	26,360	9,272	6,686	2,480
c	Net investment earnings, gains, and losses	-424	-576	-894	-1,120	-6,506
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......	1,330,097	1,324,488	1,298,704	1,290,326	1,284,760

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

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

100.000 %

Term endowment right arrow

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)

Yes

(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 .....	384,506		384,506
b	Buildings ....	11,501,651	4,577,915	6,923,736
c	Leasehold improvements
d	Equipment ....	1,958,213	1,133,323	824,890
e	Other .....	249,623	72,568	177,055
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				8,310,187

Schedule D (Form 990) (Rev. 1-2025)

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
CUSTODIAL ACCOUNTS	117,801
OTHER CURRENT LIABILITIES	18,133
OPERATING LEASE LIABILITY	11,465
LONG TERM DEBT	943,896





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,091,295
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) (Rev. 1-2025)

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	4,056,642
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	17,143
b	Donated services and use of facilities .........	2b	20,750
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	37,893
3	Subtract line 2e from line 1..................			3	4,018,749
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	2,089
b	Other (Describe in Part XIII.) ...........	4b	54,673
c	Add lines 4a and 4b....................			4c	56,762
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	4,075,511

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	4,177,071
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	4,177,071
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	2,089
b	Other (Describe in Part XIII.) ...........	4b	54,673
c	Add lines 4a and 4b.....................			4c	56,762
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,233,833

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
PART II, LINE 9:	THE CONSERVATION EASEMENT VALUE OF $38,000 IS REPORTED ON THE STATEMENT OF FINANCIAL POSITION WITHIN THE PROPERTY AND EQUIPMENT, NET LINE TOTAL. WHEN DONATED, THE CONSERVATION EASEMENT WAS REPORTED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS WITHIN THE CAPITAL CAMPAIGN LINE TOTAL.
PART V, LINE 4:	THE GREAT FUND OF THE COUNCIL IS MADE UP OF ALL NON- (SPECIFICALLY DONOR) COVENANTED MONIES. THIS FUND INCLUDES SUCH GIFTS AS: THE TIRPAK MEMORIAL ESTABLISHED IN 2005 AND ALL OTHER GIFTS THAT HAVE COME BEFORE, THROUGH SUCH GIFTING VEHICLES AS THE JAMES E. WEST FELLOWSHIP, THE HERITAGE SOCIETY, THE 1910 SOCIETY AND THE COUNCIL'S MEMORIALS AND TRIBUTES PROGRAM. THE POLICY FOR SPENDING THE EARNINGS OF ALL THE GREAT FUND IS THAT PROCEEDS ARE TO BE USED FOR THE GENERAL OPERATIONS OF THE COUNCIL. SPENDING WILL, HOWEVER, CONFORM TO THE LIMITS ESTABLISHED BY THE SPENDING POLICY OF THE COUNCIL. MONIES FROM GIFTS THAT MAKE UP THE GREAT FUND DO NOT HAVE ANY SPECIFIC DONOR RESTRICTION EXCEPT BY WAY OF THE INTENT OF THEIR SOLICITATION; THEREFORE ALL GREAT FUND ASSETS ARE PERMENANTLY RESTRICTED. THE FLEMING (LARRY A.) FUND WAS ESTABLISHED FOLLOWING THE UNTIMELY PASSING OF LARRY A. FLEMING, A VALUED CITIZEN AND SCOUTING BENEFACTOR. THIS FUND'S COVENANTS ARE THAT IT PAYS OUT FROM EARNINGS, $1,000 EACH YEAR TO PROVIDE A HIGHER EDUCATION SCHOLARSHIP THRU AN APPLICATION PROCESS TO A RECIPIENT EAGLE SCOUT BASED ON HIS COMMUNITY SERVICE PROJECT. THE SCHOLARSHIP IS AWARDED AROUND MARCH OF EACH YEAR IN CONJUNCTION WITH THE COUNCIL'S EAGLE RECEPTION EVENT. MONIES ARE FORWARDED IN THE STUDENT'S NAME TO THE SCHOOL OF HIS CHOOSING FOLLOWING THE RECIPIENT'S HIGH SCHOOL GRADUATION. ALL FUNDS EARNED BEYOND THE ANNUAL PAYOUT AMOUNT ARE REINVESTED AND ARE NOT TAKEN FOR OTHER PURPOSES. THE SANSOM (LEWIS M.) FUND WAS ESTABLISHED IN MAY OF 2000 FOLLOWING THE UNTIMELY DEATH OF LEWIS M. SANSOM. ITS COVENANTS ARE THAT THE ENTIRETY OF ITS INTEREST EARNINGS CAN BE USED TO OFFSET THE EXPENSES OF THE COUNCIL IN TERMS OF CAMPERSHIPS, REGISTRATION FEES, BOOKS AND UNIFORM PARTS. SEVERAL DONORS CONTINUE TO REGULARLY CONTRIBUTE TO THIS FUND. THE COUNCIL ANNUALLY SPENDS SEVERAL THOUSAND DOLLARS TOWARD THE AFOREMENTIONED EXPENSE ITEMS AS A FUNCTION OF ITS OPERATING BUDGET. ALTHOUGH THE FUND CONVENANTS ARE THAT THE ENTIRETY OF ITS INTEREST EARNINGS CAN BE USED, THE ANNUAL DRAW IS CONTROLLED BY THE SPENDING LIMITS OUTLINED IN THE COUNCIL'S SPENDING POLICY. THE KIANA FUND IS A MODEST FUND THAT PAYS OUT AN AMOUNT OF MONEY FOR EACH LOCAL COUNCIL WOODBADGE TRAINING COURSE IN THE FORM OF PARTICIPANT SCHOLARSHIP(S). THE AMOUNT THE FUND PAYS SHALL NOT EXCEED THE EARNINGS OF THE FUND, THEREFORE THE FUND MAY POSSIBLY ALLOW FOR MORE THAN ONE SCHOLARSHIP RECIPIENT FOR EACH COURSE. THE FRY (GEORGE W. AND HELEN F.) FUND WAS ESTABLISHED IN 1992 TO BECOME A PART OF THE COUNCIL'S ENDOWMENT TO SPECIFICALLY FUND A HIGHER EDUCATION SCHOLARSHIP FOR A LOCAL COUNCIL EAGLE SCOUT. THE SCHOLARSHIP AMOUNT OF $1,000, AWARDED EACH YEAR, IS FUNDED FROM EARNINGS. THE SCHOLARSHIP IS AWARDED AROUND MARCH OF EACH YEAR THROUGH AN APPLICATION PROCESS IN CONJUNCTION WITH THE COUNCIL'S EAGLE RECEPTION EVENT. FUNDS ARE PAID DIRECTLY TO THE RECIPIENT FOLLOWING THE RECIEPT OF A LETTER FROM THE RECIPIENT CERTIFYING ENROLLMENT IN AN UPPER-LEVEL EDUCATION INSTITUTION. ALL FUNDS EARNED BEYOND THE ANNUAL PAYOUT AMOUNTS ARE REINVESTED, AND ARE NOT TAKEN FOR OTHER PURPOSES. THE BAER (THOMAS H.) MEMORIAL FUND IS COVENANTED TO PROVIDE CAMPERSHIP (SCHOLARSHIPS) TO COUNCIL CUBS AND SCOUTS TO THAT THEY MAY ATTEND DAY OR (TWILIGHT) CAMP OR SUMMER CAMP (RESPECTIVELY) AT A COUNCIL OPERATED CAMP. THERE IS AN APPLICATION AND SELECTION PROCESS ESTABLISHED FOR THE USE OF THE RECIPIENT SELECTION COMMITTEE. THE ENTIRETY OF THE FUND'S ANNUAL INTEREST EARNINGS MAY BE USED TOWARD THIS PURPOSE. THERE IS NO MAXIMUM OR MINIMUM SCHOLARSHIP AMOUNT AND THE ONLY QUALIFIER IS THAT THE TOTAL OF ALL AWARDS SHALL NOT EXCEED EARNINGS. IT IS SPECIFICALLY NOTED THAT UNUSED EARNINGS WILL BE REINVESTED IN THE FUND AND WILL NOT BE USED FOR OTHER PURPOSES. EARNED MONIES FROM THIS FUND ARE EXPENSED THROUGH THE COUNCIL'S ASSISTANCE TO INDIVIDUALS BUDGET LINE AND REVENUE IS REFLECTED IN THE SPECIFIC ACTIVITIES (CAMPERSHIPS) FOR WHICH THE FUND WAS ESTABLISHED. THE BROWDER FAMILY INTERNATIONAL SCOUTING FUND WAS ESTABLISHED IN 2015 WITH TWO GOALS. FIRST, TO ANNUALLY FUND THE APPLICATION FEE FOR AN INTERNATIONAL CAMP STAFF MEMBER AT CAMP BUCK TOMS. SECOND, TO PROVIDE 50% OF THE COST OF ATTENDING THE WORLD SCOUT JAMBOREE EVERY FOUR YEARS TO A FINANCIALLY DISADVANTAGED LIFE SCOUT OR HIGHER (OR EQUIVALENT RANK IN VENTURING OR SEA SCOUTING). COSTS MATCHED INCLUDE ATTENDANCE FEES, TRAVEL, ONE FULL UNIFORM WITH APPROPRIATE BADGES, AND $200 (INFLATION ADJUSTED) FOR EQUIPMENT AND INCIDENTALS. THE USAGE OF THESE FUNDS IS SECONDARY TO THE INTERNATIONAL CAMP STAFF POSITION. THE INTEREST AND DIVIDENDS EARNED ON THIS FUND WILL BE APPLIED FOR THE ABOVE PURPOSE AND THAT THESE FUNDS WILL BE INVESTED AND ADMINISTERED AS PART OF THE COUNCIL'S ENDOWMENT FUND. THE PHILMONT SCHOLARSHIP ENDOWMENT FUND IS A PERMANENTLY RESTRICTED FUND, WHICH ALLOWS NEEDY OR UNDER PRIVILEGED SCOUTS FROM THE GREAT SMOKY MOUNTAIN COUNCIL TO ATTEND THE PHILMONT SCOUT RANCH HIGH ADVENTURE BASE LOCATED NEAR CIMARRON, NEW MEXICO. SEVERAL VISIONARY LEADERS CONCEIVED OF THE IDEA TO RAISE MONEY FOR A PERMANENT PHILMONT SCHOLARSHIP ENDOWMENT. ONLY THE INTEREST WOULD BE USED FOR THE PURPOSE OF THIS FUND AND THE SPENDING AND INVESTMENT POLICY WILL FOLLOW THAT OF THE OVERALL COUNCIL POLICY. A PRELIMINARY GOAL OF RAISING $100,000 HAS BEEN ESTABLISHED AND THE FUND IS NOW AWARDING SCHOLARSHIPS. "THE CHALLENGE OF THE PHILMONT EXPERIENCE MAY NOT BE FOR ALL SCOUTS...BUT IT CAN BE FOR A FEW MORE." THE ERWIN FUND WAS ESTABLISHED IN 1989 FOLLOWING THE UNTIMELY DEATH OF DR. STANLEY W. ERWIN, A VALUED SCOUTING BENEFACTOR. ITS COVENANTS ARE THAT THE ENTIRETY OF ITS INTEREST EARNINGS CAN BE USED TO OFFSET THE ANNUAL OPERATIONS OF THE COUNCIL. HOWEVER A WOODBADGE SCHOLARSHIP IS TO BE AWARDED BASED ON NEED DURING A YEAR IN WHICH THE COUNCIL CONDUCTS A COURSE. SPENDING AND INVESTING CONFORMS TO THE LIMITS AND OTHER POLICIES OF THE COUNCIL. THE COUNCIL OWNS "THE BENEFITS" FROM ANOTHER FUND CALLED THE ROBINSON FUND. IT IS HELD IN TRUST BY A THIRD PARTY FOR THE BENEFIT OF THE GREAT SMOKY MOUNTAIN COUNCIL. THE COUNCIL RECEIVES A GRANT EACH YEAR OF APPROXIMATELY $5,000. THIS GRANT MONEY IS APPLIED TO THE GENERAL FUND FOR THE GENERAL OPERATING PURPOSES OF THE COUNCIL AND IS ACCOUNTED FOR THROUGH THE FRIENDS OF SCOUTING CAMPAIGN. THE PROF POWERS FUND IS ESTABLISHED TO HONOR HAROLD ("PROF") POWERS FOR HIS DECADES OF LEADERSHIP TO YOUNG MEN IN BOY SCOUTS OF AMERICA IN ATHENS, TENNESSEE. MOST OF THE DONORS TO THE FUND ARE EAGLE SCOUTS WHO EARNED THEIR EAGLE SCOUT AWARD UNDER PROF'S LEADERSHIP. WITH PROF'S CONCURRENCE, THE INCOME FROM THE FUND WILL BE USED TO PROVIDE CAMPERSHIPS FOR BOY SCOUTS IN MONROE, MEIGS AND MCMINN COUNTIES TO ATTEND BOY SCOUT CAMP. THE CAMPERSHIPS WOULD BE AVAILABLE ONLY TO SCOUTS WHO DO NOT OTHERWISE HAVE THE MEANS TO ATTEND SCOUT CAMP. THE RECIPIENTS OF THE CAMPERSHIPS WILL BE NOMINATED AND SELECTED BY THE MONROE, MEIGS AND MCMINN COUNTIES SCOUT EXECUTIVE AFTER MAKING SURE THAT THE AVAILABILITY OF THE CAMPERSHIPS IS PUBLICIZED TO THE VARIOUS TROOPS AND PACKS. EACH CAMPERSHIP WILL PROVIDE ONE HALF (1/2) OF THE COST OF ATTENDING BOY SCOUT CAMP FOR ONE WEEK AT A CAMP SPONSORED BY THE GREAT SMOKY MOUNTAIN COUNCIL. IF THE INCOME IN ANY GIVEN YEAR IS NOT FULLY UTILIZED, IT CAN CARRY OVER AND BE AVAILABLE FOR CAMPERSHIPS IN A SUCCEEDING YEAR.
PART X, LINE 2:	THE COUNCIL IS INCORPORATED AS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FORM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE IS SUBJECT TO TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDING, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	PROVISION FOR UNCOLLECTIBLES 54,673.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	PROVISION FOR UNCOLLECTIBLES 54,673.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE G (Form 990)
(Rev. January 2025)

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

Open to Public Inspection

Name of the organization
GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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)	(iii) Did fundraiser have custody or control of contributions?
	Yes	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) (Rev. 1-2025)

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 SPORTING CLAYS (event type)	(c) Other events 3 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	37,340	62,898	50,382	150,620
2	Less: Contributions . . . .	22,614	40,652	29,143	92,409
3	Gross income (line 1 minus line 2) . . . . . .	14,726	22,246	21,239	58,211

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	3,910	11,494	2,080	17,484
7	Food and beverages . . .	1,925	8,298	9,192	19,415
8	Entertainment . . . .
9	Other direct expenses . . .	4,671	2,512	6,806	13,989
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				50,888
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				7,323

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) (Rev. 1-2025)

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) (Rev. 1-2025)

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

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 instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number
62-0476811

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) Rev. 1-2025

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) REGISTRATION FEES, UNIFORMS, ETC.	783	67,359	COST
(1)
(2)
(3)
(4)
(5)
(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
PART I, LINE 2:	GRANTS ARE MONITORED THROUGH PRE AND POST BUDGET DEVELOPMENT AND REVIEW. COST CENTERS FOR SPECIFIC GRANT PROGRAMS ARE SET UP AND REPORTS ARE PROVIDED BACK TO THE GRANTOR AT LEAST ANNUALLY; SOME GRANTS ARE REPORTED QUARTERLY. REPORTS INCLUDE A NARRATIVE DESCRIPTION OF RESULTS AND/OR SERVICES PROVIDED AS WELL AS AN ACCOUNTING OF HOW FUNDS WERE SPENT.

Schedule I (Form 990) Rev. 1-2025

Additional Data

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

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

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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? ....

Yes

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 ............

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) (Rev. 1-2025)

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)
1DAVID WILLIAMS SCOUT EXECUTIVE	(i) (ii)	223,346 ------------- 0	0 ------------- 0	0 ------------- 0	7,248 ------------- 0	17,283 ------------- 0	247,877 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

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

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

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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

2024

Open to Public Inspection

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

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 .
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 ...	X	9	13,513	PURCHASE PRICE
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( SUPPLIES )	X	11	17,659	PURCHASE PRICE
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?

32a

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

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

32a

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) (2024)

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 (Form 990) (2024)

Additional Data

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SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

GREAT SMOKY MOUNTAIN COUNCIL 557
BOY SCOUTS OF AMERICA TRUST

Employer identification number

62-0476811

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW: THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING TO THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MORE MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM.
FORM 990, PART VI, SECTION A, LINE 2	BOARD MEMBERS JOHN HILDRETH AND HEATH HILDRETH HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS BEN PINNELL AND BURKE PINNELL HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS LLOYD SMITH AND JIM SMITH HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS CODY MILLER AND DONALD MILLER HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS DAVID REYNOLDS AND WES STOWERS HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS DAVID REYNOLDS AND ANDY LUTTRELL HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7A	ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE.
FORM 990, PART VI, SECTION A, LINE 7B	ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF THE OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS MADE AVAILABLE TO ALL EXECUTIVE BOARD MEMBERS UPON REQUEST. PRIOR TO FILING, PARTS I AND II ARE SENT TO ALL EXECUTIVE BOARD MEMBERS. THE COUNCIL'S SCOUT EXECUTIVE REVIEWS AND APPROVES THE RETURN PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, THE COUNCIL REVIEWS AND REAFFIRMS CONFLICT OF INTEREST POLICIES FOR VOLUNTEER BOARD MEMBERS AND EMPLOYEES. THROUGHOUT THE YEAR ALL CONTRACTS AND PURCHASES ARE COMPLETED FOLLOWING A MINIMUM THREE (3) BID PROCESS. IF POTENTIAL CONFLICTS ARE APPARENT DURING THIS PROCESS, THEN THE MATTER IS TAKEN UP WITH COUNCIL OFFICERS FOR ADVICE, CONSENT, AND CONCURRENCE. MAJOR PURCHASES, CONTRACTS, AND SERVICE AGREEMENTS ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AND RATIFIED BY THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	USING TABLES AND FORMULAS PROVIDED BY THE NATIONAL BSA ORGANIZATION, THE GREAT SMOKY MOUNTAIN COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE, CHAIRED BY THE PRESIDENT, MEETS ANNUALLY TO CONSIDER APPROPRIATE PAY CHANGES (IF ANY) FOR THE EXECUTIVE. PRIOR TO ANY DECISION OF THIS COMMITTEE CONCERNING ANY COMPENSATION CHANGE, THE EXECUTIVE IS APPRAISED FOR HIS PRIOR YEAR PERFORMANCE USING A SET OF STANDARDS AND MEASURES AGREED UPON BETWEEN THE EXECUTIVE AND THE PRESIDENT OF THE COUNCIL. BEFORE THESE MEETINGS AND DECISIONS ARE MADE, THE ENTIRE EXECUTIVE BOARD CONSIDERS AND APPROVES THE SALARIES, INSURANCE, AND BENEFITS COST CENTERS AS A WHOLE FOR THE ALL EMPLOYEES AS A FUNCTION OF APPROVING THE NEXT YEAR'S BUDGET. BEFORE BEING REVIEWED AND APPROVED BY THE EXECUTIVE BOARD THE BUDGET IS CONSIDERED AND BUILT BY THE COUNCIL'S BUDGET COMMITTEE THROUGH A SERIES OF BUDGET BUILDING MEETINGS DURING WHICH COMPENSATION ISSUES AND PATTERNS ARE REVIEWED FOR CONSISTENCY, ACCURACY, AND FAIRNESS. THE PROCESS FOR DETERMINING THE COMPENSATION OF OFFICERS IS THE SAME AS THE PROCESS FOR TOP OFFICIALS.
FORM 990, PART VI, SECTION C, LINE 19	POLICY DOCUMENTS ARE MADE AVAILABLE AT BOARD MEETINGS CONSISTENT WITH THE TIMING OF THEIR DEVELOPMENT OR CHANGE. THESE DOCUMENTS ARE ALSO AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS AT THE CORPORATE OFFICES.
FORM 990, PART XI, LINE 9:	CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 2,647. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS 5,609.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEN IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	85
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	85
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	116
6	Total number of volunteers (estimate if necessary) .............	6	1,072
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,056,709	2,505,346
9	Program service revenue (Part VIII, line 2g) .........	795,873	932,751
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	197,262	327,635
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	345,953	309,779
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,395,797	4,075,511
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	56,073	67,359
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)	1,910,628	1,988,312
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 769,094
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,916,140	2,178,162
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,882,841	4,233,833
19	Revenue less expenses. Subtract line 18 from line 12.......	-487,044	-158,322
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	13,215,460	12,393,406
21	Total liabilities (Part X, line 26).............	1,921,830	1,211,949
22	Net assets or fund balances. Subtract line 21 from line 20.....	11,293,630	11,181,457

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,111,243 including grants of $ 26,944 ) (Revenue $ 932,751 )
	ACTIVITIES AND CAMPING - ACTIVITIES AND CAMPING PROGRAMS ARE PROVIDED BY THE COUNCIL FOR THE BENEFIT OF MEMBERS AND UNITS, AND INCLUDE THE PROVISION AND UPKEEP OF MAJOR CAMPING PROPERTIES. THE COUNCIL REGULARLY PROVIDES FOR ALL TYPES OF ACTIVITIES, INCLUDING LONG-TERM (WEEKLONG) CAMPING, WEEKEND CAMP ACTIVITIES, DAY AND TWILIGHT CAMP, FAMILY CAMP AND MULTI-DAY RESIDENT CAMP. ACTIVITIES THAT FOCUS ON HUMAN SERVICE NEEDS ARE OFFERED, INCLUDING: HUNGER, ILLITERACY, DRUG ABUSE, CHILD ABUSE TRAINING, AND CRIME PREVENTION.

4b	(Code: ) (Expenses $ 521,452 including grants of $ 20,208 ) (Revenue $ 230,379 )
	SCOUTS BSA - OVER 1,500 BOYS AND GIRLS ARE SERVED IN THE SCOUTS BSA PROGRAM. FROM THE ENTRY LEVEL SCOUT THROUGH AGE 18, SCOUTS BSA IS THE MOST RECOGNIZED FACET OF BOY SCOUTS OF AMERICA. FROM ADVANCEMENTS TO CAMP-OUTS TO EAGLE SCOUTS TO SERVICE PROJECTS, THIS PROGRAM IS ALL ABOUT CHARACTER, VALUES, EDUCATION, CITIZENSHIP, AND FITNESS AT ALL LEVELS.

4c	(Code: ) (Expenses $ 521,452 including grants of $ 20,208 ) (Revenue $ 230,379 )
	CUB SCOUTING - THE COUNCIL SERVES OVER 3,500 BOYS AND GIRLS IN THE CORE PROGRAM OF CUB SCOUTING. THIS INCLUDES LIONS (KINDERGARTEN), TIGERS (1ST GRADE), WOLF AND BEAR CUB SCOUTS (2ND AND 3RD GRADE) AND WEBELOS (4TH AND 5TH GRADE). CUB SCOUTING IS THE FOUNDATION FOR THE CHARACTER AND VALUES OF PROGRAMS OF SCOUTING. METHODS OF THE PROGRAM INCLUDE: THE UNIFORM, ADVANCEMENT, ADULT LEADERSHIP (TRAINING), YOUTH LEADERSHIP, THE DEN METHOD, AND SERVICE TO OTHERS.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	SCOUTREACH - SCOUTREACH IS A PROGRAM DELIVERY METHOD THAT REACHES INTO HARD-TO-SERVE AREAS OF OUR COMMUNITY. CUB SCOUTING AND BOY SCOUTING ARE OFFERED AND THEY ARE NO DIFFERENT FROM THE DESCRIPTIONS ABOVE; HOWEVER THEIR DELIVERY MECHANISMS AND THE TARGET MARKET ARE SUBSTANTIALLY DIFFERENT. SCOUTREACH PROGRAM SERVES URBAN POCKETS AND SIMILAR AREAS IN RURAL COMMUNITIES WHERE THERE MAY BE SIGNIFICANT INVOLVEMENT BY THE GOVERNMENT (E.G. HOUSING PROJECTS) IN THE WELFARE OF THE NEIGHBORHOOD AND COMMUNITY. IN THESE AREAS, YOUTH MEMBERS USUALLY NEED ESPECIALLY STRONG LEADERSHIP (PAID STAFF) AND SIGNIFICANT ADDITIONAL FINANCIAL RESOURCES AND MATERIAL SUPPORT IN ORDER TO BE SUCCESSFUL.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	VENTURING - SERVES YOUNG ADULT BOYS AND GIRLS AGES 14-20. VENTURING PROVIDES EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. VENTURING PROVIDES THE SKILLS NEEDED BY YOUNG ADULTS TO MAKE ETHICAL CHOICES, EXPERIENCE A FUN PROGRAM FULL OF ADVENTURE AND CHALLENGES AND AQUIRE LEADERSHIP EXPERIENCE; TO ADVANCE THEIR KNOWLEDGE IN MANY DIVERSE AREAS SUCH AS HIGH ADVENTURE, SPORTS, ARTS, HOBBIES, AND RELIGIOUS LIFE.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	LEARNING FOR LIFE - THIS AGE- AND GRADE-BASED PROGRAM UTILIZES MORE THAN 50 AWARD-WINNING LESSONS, WHICH ARE CHOSEN AND DELIVERED BY TEACHERS. THE PROGRAM IS EASY TO USE AND IT SUPPORTS COMMUNITY EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY NAVIGATE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE STUDENTS' SELF CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE TEACHING MODULES CONTAIN CHARACTER AND VALUE LESSONS THAT MEET THE CRITERIA IMPOSED BY THE TENNESSEE CHARACTER EDUCATION MANDATE-T.C.A. 49-6-1007(A).

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses3,154,147

(A) Name and business address	(B) Description of services	(C) Compensation





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 0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	223,346	0	24,531

1a	Federated campaigns..		1a	63,680
b	Membership dues..		1b
c	Fundraising events..		1c	92,409
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	2,349,257

g	Noncash contributions included in lines 1a - 1f:$		1g	31,172

h Total. Add lines 1a-1f.......		2,505,346

		Business Code
2a	CAMPING REVENUE	611710	710,232	710,232
b	ACTIVITY REVENUE	611710	192,653	192,653
c	RENTAL REVENUE	531110	29,866	29,866
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		932,751

3 Investment income (including dividends, interest, and othersimilar amounts) ......			169,333			169,333
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		158,302
b	Less: cost or other basis and sales expenses	7b		0
c	Gain or (loss)	7c		158,302
d	Net gain or (loss).........			158,302	158,302
8a	Gross income from fundraising events (not including $ 92,409of contributions reported on line 1c). See Part IV, line 18 ....
			8a	58,211
b	Less: direct expenses ...		8b	50,888
c	Net income or (loss) from fundraising events..			7,323			7,323
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	792,045
b	Less: cost of goods sold ..		10b	534,073
c	Net income or (loss) from sales of inventory..			257,972	257,972

Business Code
11a	OTHER REVENUE		900099	44,484	44,484
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			44,484
12	Total revenue. See instructions.....			4,075,511	1,393,509	0	176,656

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	67,359	67,359
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	247,877	170,569	21,778	55,530
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	1,291,487	886,734	116,460	288,293
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	337,547	236,947	22,541	78,059
10	Payroll taxes ...........	111,401	76,535	10,003	24,863
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	31,550	11,336	18,892	1,322
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	2,089		2,089
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	22,501	8,085	13,474	942
12	Advertising and promotion ....
13	Office expenses .......	822,662	563,093	8,481	251,088
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	298,754	288,396	2,533	7,825
17	Travel ............	172,644	143,743	5,672	23,229
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	38,436	31,832	1,562	5,042
20	Interest ...........	40,730	33,346	2,004	5,380
21	Payments to affiliates .......	80,513		80,513
22	Depreciation, depletion, and amortization ..	520,810	507,518	3,607	9,685
23	Insurance ...	64,386	61,958	659	1,769
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	PROVISION FOR UNCOLLECT	54,673	54,673
b	RECOGNITION AWARDS	28,414	12,023	324	16,067
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	4,233,833	3,154,147	310,592	769,094
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 ........				1
2	Savings and temporary cash investments .........			300,029	2	254,515
3	Pledges and grants receivable, net ......			1,441,410	3	1,102,515
4	Accounts receivable, net .............			237,913	4	263,928
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 .......
					5
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) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			30,997	8	26,377
9	Prepaid expenses and deferred charges ......			525,928	9	181,804
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	14,093,993
b	Less: accumulated depreciation	10b	5,783,806	8,512,873	10c	8,310,187
11	Investments—publicly traded securities .			2,138,947	11	2,242,329
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			27,363	15	11,751
16	Total assets. Add lines 1 through 15 (must equal line 33)...			13,215,460	16	12,393,406

17	Accounts payable and accrued expenses .....	109,274	17	88,525
18	Grants payable ...		18
19	Deferred revenue .........	63,612	19	32,129
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
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 .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
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	1,748,944	25	1,091,295
26	Total liabilities. Add lines 17 through 25..	1,921,830	26	1,211,949

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	8,246,226	27	8,125,797
28	Net assets with donor restrictions ...........	3,047,404	28	3,055,660
	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 ...........	11,293,630	32	11,181,457
33	Total liabilities and net assets/fund balances ........	13,215,460	33	12,393,406