2025-08-20T18:21:18-05:00 2024-12-31 621046406 JOHNSON HICKEY & MURCHISON PC 2215 OLAN MILLS DRIVE CHATTANOOGA TN 37421 990 2024-01-01 620475671 CHEROKEE AREA COUNCIL INCORPORATED BOY SCOUTS OF AMERICA CHER 4238928323 6031 LEE HIGHWAY CHATTANOOGA TN 37421 GARNETT DECOSIMO TREASURER 4238928323 2025-08-15 0 DANIELLE TALLEY P01639276 4237560052 2025-08-14 2024 2025-03-06 01:10:19Z GARNETT DECOSIMO 6031 LEE HIGHWAY CHATTANOOGA TN 37421 1385083 0 X WWW.CHEROKEEAREABSA.COM X 1910 TN CHARACTER DEVELOPMENT 70 69 57 814 0 0 480165 429518 543759 364638 43525 68776 137342 145670 1204791 1008602 11131 8632 0 0 667479 618417 0 0 74580 680033 634365 1358643 1261414 -153852 -252812 2992198 2775744 134892 100005 2857306 2675739 X THE MISSION OF SCOUTING AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. THE CHEROKEE AREA COUNCIL CONSISTENTLY WORKS TO GET KIDS IN SCOUTING AND KEEP THEM IN SCOUTING TO ACHIEVE A BRIGHTER FUTURE FOR OUR LOCAL COMMUNITY, STATES, AND NATION. 0 0 1001116 8632 447983 TO PROVIDE SUPPORT SERVICES TO UNIT SPONSORS FOR ORGANIZATIONAL TRAINING, CAMP AND SPECIAL EVENTS FOR THE DEVELOPMENT OF YOUTH THROUGH SCOUTING 1001116 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 57 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 70 69 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 TN GA X JARED PICKENS 4238928323 6031 LEE HIGHWAY CHATTANOOGA TN 37421 ADAM BUDDENBOHM BOARD MEMBER 1.00 X 0 0 0 JARED PICKENS SCOUT EXECUTIVE/CEO 45.00 X X 103083 0 24898 BOOK MCCRAY BOARD MEMBER 1.00 X 0 0 0 JIM VAUGHN CHAIRMAN 5.00 X X 0 0 0 JOHN COOLIDGE BOARD MEMBER 1.00 X 0 0 0 BRUCE TIDWELL BOARD MEMBER 1.00 X 0 0 0 JONATHAN TURNER COUNCIL PRESIDENT 5.00 X X 0 0 0 ART WASHBURN BOARD MEMBER 1.00 X 0 0 0 DAVID CHAFFIN BOARD MEMBER 1.00 X 0 0 0 MICHAEL FISHER BOARD MEMBER 1.00 X 0 0 0 MARK CALDWELL BOARD MEMBER 1.00 X 0 0 0 WILL CLEGG BOARD MEMBER 1.00 X 0 0 0 MITCH CARTER LEGAL COUNSEL 5.00 X X 0 0 0 PAUL JACOBS VP - PLANNED GIVING 5.00 X X 0 0 0 JEROME HALBERT BOARD MEMBER 1.00 X 0 0 0 ERIC BUCHANAN BOARD MEMBER 1.00 X 0 0 0 DOROTHY GRISHAM BOARD MEMBER 1.00 X 0 0 0 DON ROBINSON VP - SAFE SCOUTING 5.00 X X 0 0 0 JIM DAUGHDRILL BOARD MEMBER 1.00 X 0 0 0 ALLISON DAVIS BOARD MEMBER 1.00 X 0 0 0 JEB BARRETT BOARD MEMBER 1.00 X 0 0 0 JB GASKINS BOARD MEMBER 1.00 X 0 0 0 MARK KLEINER BOARD MEMBER 1.00 X 0 0 0 MEREDITH ENSIGN BOARD MEMBER 1.00 X 0 0 0 JEFFREY MADDOX BOARD MEMBER 1.00 X 0 0 0 PHIL LILLY BOARD MEMBER 1.00 X 0 0 0 ZACH MCCARTY COUNCIL COMMISSIONER 5.00 X X 0 0 0 GORDON PARKER BOARD MEMBER 1.00 X 0 0 0 GREG LEE VP - PROGRAM 5.00 X X 0 0 0 DAVID SMITH BOARD MEMBER 1.00 X 0 0 0 STEVE LEDBETTER VP - OPERATIONS 5.00 X X 0 0 0 AUSTIN SEAY BOARD MEMBER 1.00 X 0 0 0 SISSY FIGLESTAHLER BOARD MEMBER 1.00 X 0 0 0 REBECCA STYLES BOARD MEMBER 1.00 X 0 0 0 BILL LUPIA BOARD MEMBER 1.00 X 0 0 0 JAMES MORGAN BOARD MEMBER 1.00 X 0 0 0 STEVE OLSON BOARD MEMBER 1.00 X 0 0 0 MARSHA DRAKE VP - MEMBERSHIP 5.00 X X 0 0 0 BILL CLEGG VP - PROPERTIES 5.00 X X 0 0 0 RICH BOUT BOARD MEMBER 1.00 X 0 0 0 JOHN JERMAN VP - ALUMNI 5.00 X X 0 0 0 ED MCCLINTOCK BOARD MEMBER 1.00 X 0 0 0 RICH MOZINGO VP - DEVELOPMENT 5.00 X X 0 0 0 DON MUELLER BOARD MEMBER 1.00 X 0 0 0 SHAWN WHITFIELD BOARD MEMBER 1.00 X 0 0 0 ELLIS SMITH VP - COMMUNICATIONS 5.00 X X 0 0 0 JARED STEHNEY BOARD MEMBER 1.00 X 0 0 0 BRUCE TRANTHAM BOARD MEMBER 1.00 X 0 0 0 BYRON TRANTHAM BOARD MEMBER 1.00 X 0 0 0 SHAUN TOWNLEY BOARD MEMBER 1.00 X 0 0 0 RANDAL HARRELL ASST. TREASURER 5.00 X X 0 0 0 RUSTY SEWELL DISTRICT CHAIR 1.00 X 0 0 0 JAMAINE AKINS BOARD MEMBER 1.00 X 0 0 0 BRYAN BUSH BOARD MEMBER 1.00 X 0 0 0 EVANN FREEMAN BOARD MEMBER 1.00 X 0 0 0 KYLE CROFT BOARD MEMBER/DISTRICT CHAIR 1.00 X 0 0 0 EDWARD ELLIS BOARD MEMBER 5.00 X X 0 0 0 GARNETT DECOSIMO TREASURER 5.00 X X 0 0 0 103083 0 24898 1 0 0 0 0 61509 231137 136872 429518 SUMMER CAMP FEES 721210 311415 311415 ACTIVITY FEES 900099 53223 53223 364638 49972 49972 178495 159691 18804 18804 18804 208157 231137 145832 62325 62325 137750 70958 66792 66792 OTHER INCOME 900099 16553 16553 16553 1008602 447983 0 131101 8632 8632 127981 104944 12798 10239 359997 295198 36000 28799 38069 31216 3807 3046 57361 47037 5736 4588 35009 28707 3501 2801 59496 43737 15759 9174 9174 6109 6109 282505 273858 7972 675 66554 56811 9743 29822 26526 2676 620 3306 1653 1653 40384 40384 97182 94266 972 1944 3647 2735 912 MISCELLANEOUS 29371 23608 5763 RECOGNITION AWARDS 6815 5925 890 1261414 1001116 185718 74580 656275 452745 40075 50337 75 1597 80636 69837 25009 25783 3843723 2729430 1203707 1114293 895813 970544 90608 90608 2992198 2775744 18090 30386 3600 14550 97026 40093 16176 14976 134892 100005 X 2640658 2466826 216648 208913 2857306 2675739 2992198 2775744 -252812 71245 0 X 0 1 X 1 0 X 681624 1157729 483959 480165 429518 3232995 242796 733678 865508 925001 710545 3477528 924420 1891407 1349467 1405166 1140063 6710523 38300 67445 101673 79832 72314 359564 0 38300 67445 101673 79832 72314 359564 6350959 23113 42400 17434 42708 49972 175627 23113 42400 17434 42708 49972 175627 4879 2403 531130 5087 16553 560052 952412 1936210 1898031 1452961 1206588 7446202 0.85290 0.86740 0.02360 0.01890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 915143 2350 123510 36379 9174 995450 870144 700 92402 39310 8793 915143 1075888 13030 -166413 41500 10861 870144 1035253 350 93873 41700 11888 1075888 1092293 1300 153188 200000 11528 1035253 0.85046 0.14954 1 0 272710 272710 2881380 2118582 762798 647039 568254 78785 42594 42594 0 1114293 SHORT-TERM INVESTMENTS 970544 F 970544 OTHER LIABILITIES 2185 COMPENSATED ABSENCES ACCRUAL 12791 14976 X 1070673 71245 71245 999428 9174 9174 1008602 1252240 0 1252240 9174 9174 1261414 PART IV, LINE 2B: CUSTODIAN ACCOUNTS IN THE OPERATING FUND ARE MONIES HELD BY THE COUNCIL THAT DO NOT BECOME INCOME OR EXPENSES IN THE STATEMENT OF ACTIVITIES. SOME OF THESE FUNDS ARE USED BY THE OWNERS OF THE ACCOUNTS, WHICH ARE CUB SCOUT PACKS, SCOUT TROOPS AND VENTURING CREWS, FOR FUTURE YEAR EXPENSES, SUCH AS ITEMS PURCHASED IN THE CAMP STORE, AND OTHER FUNDS ARE PASSED THROUGH TO THE NATIONAL BOY SCOUTS OF AMERICA FOR SCOUT UNIT REGISTRATION FEES, MAGAZINE SUBSCRIPTION COSTS AND OTHER PURPOSES. INCLUDED IN CASH IS $40,093 AND $97,026, HELD TO COVER CUSTODIAN LIABILITY ACCOUNT BALANCES AS OF DECEMBER 31, 2024 AND 2023, RESPECTIVELY. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO GENERATE INVESTEMENT EARNINGS TO BE USED FOR CURRENT OPERATIONS INTO PERPETUITY. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM 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 CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCRODINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL FOLLOWS PROFESSIONAL GUIDANCE WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COUNCIL DOES NOT BELIEVE THERE ARE MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. THE COUNCIL'S FEDERAL TAX RETURNS FOR YEARS 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION. PRODUCT SALES 165510 165510 103185 SPECIAL EVENT 273784 231137 42647 42647 439294 231137 208157 145832 145832 62325 0 REGISTRATIONS 161 7938 OTHER 25 694 FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS EXIST BETWEEN THE FOLLOWING BOARD MEMBERS: BUSINESS J.J. JERMAN MARK KLEINER BILL CLEGG - BOARD MEMBER - FATHER OF WILL CLEGG WILL CLEGG - BOARD MEMBER - SON OF BILL CLEGG BRUCE TRANTHAM - BOARD MEMBER - BROTHER OF BYRON TRANTHAM BYRON TRANTHAM - BOARD MEMBER - BROTHER OF BRUCE TRANTHAM FORM 990, PART VI, SECTION A, LINE 6 ALL BOARD MEMBERS ARE REQUIRED TO JOIN THE BOY SCOUTS OF AMERICA AND PAY A REGISTRATION FEE ANNUALLY. OTHERS INVOLVED WITH THE BOY SCOUTS OF AMERICA ARE ALSO MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE NOMINATED AND ELECTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B KEY EXECUTIVE BOARD MEMBERS, INCLUDING THE PRESIDENT,THE COUNCIL COMMISSIONER AND THE TREASURER REVIEW THE 990 BEFORE IT IS MAILED TO THE INTERNAL REVENUE SERVICE. THE 990 IS MADE AVAILABLE TO OTHER BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH YEAR AFTER THE ELECTION OF THE EXECUTIVE BOARD, THE NEW BOARD MEMBERS ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COUNCIL PRESIDENT APPOINTS A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILTY IS TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND KEY EMPLOYEES, AND TO SET THEIR SALARIES AND BENEFITS. THE MINUTES OF THIS COMMITTEE ARE KEPT ON FILE. FORM 990, PART VI, SECTION C, LINE 19 COPIES CAN BE MADE UPON REQUEST THROUGH THE SCOUT EXECUTIVE.