2026-09-04T18:09:07-05:00 2025-12-31 621142155 PUGH & COMPANY PC 315 N CEDAR BLUFF RD SUITE 200 KNOXVILLE TN 37923 990 2025-01-01 620476811 GREAT SMOKY MOUNTAIN COUNCIL 557 BOY SCOUTS OF AMERICA TRUST GREA 8655886514 PO BOX 51885 KNOXVILLE TN 379501885 DAVID M WILLIAMS SCOUT EXECUTIVE 8655886514 2026-08-31 1 BRANDON T BARRY CPA P01607028 8657690660 2026-08-31 2025 DAVID M WILLIAMS PO BOX 51885 KNOXVILLE TN 379501885 4495027 0 1761 X WWW.EASTTNSCOUTS.ORG X 1915 TN 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. 83 83 98 1662 0 0 2505346 2437162 932751 934428 327635 151262 309779 328949 4075511 3851801 67359 45336 0 0 1988312 2006248 0 0 684163 2178162 2198832 4233833 4250416 -158322 -398615 12393406 11763423 1211949 1045498 11181457 10717925 X 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 THEM 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. 0 0 2317734 18134 934428 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. 465116 13601 187519 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. 465116 13601 187519 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. 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. 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. 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). 3247966 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 98 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 83 83 1 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 TN X SHARON MUZZALL 8655886514 1333 OLD WEISGARBER ROAD KNOXVILLE TN 37909 ALVIN NANCE DIRECTOR 1.00 X 0 0 0 BISHOP MARK BECKMAN DIRECTOR 1.00 X 0 0 0 BARRON KENNEDY III DIRECTOR 1.00 X 0 0 0 BRIAN TAPP DIRECTOR 1.00 X 0 0 0 BURKE PINNELL DIRECTOR 1.00 X 0 0 0 BUTCH QUILLEN DIRECTOR 1.00 X 0 0 0 CARL VAN HOOZIER JR DIRECTOR 1.00 X 0 0 0 THOMAS FORD DIRECTOR 1.00 X 0 0 0 TOM STRATE VP OF SAFE SCOUTING 1.00 X 0 0 0 DICK WEBBER DIRECTOR 1.00 X 0 0 0 DON DARE DIRECTOR 1.00 X 0 0 0 DR DONALD PARKER DIRECTOR 1.00 X 0 0 0 DR DONALD MILLER DIRECTOR 1.00 X 0 0 0 KRISSY DEALEJANDRO DIRECTOR 1.00 X 0 0 0 DOUG FERGUSON DIRECTOR 1.00 X 0 0 0 HEATH HILDRETH VP OF MARKETING 1.00 X 0 0 0 J SONI DAVIDSON DIRECTOR 1.00 X 0 0 0 JIM ATCHLEY VP OF FINANCE 1.00 X 0 0 0 DR JOE BROWDER DIRECTOR 1.00 X 0 0 0 JOEY ROSE DIRECTOR 1.00 X 0 0 0 JOHN HILDRETH DIRECTOR 1.00 X 0 0 0 LOGAN HICKMAN DIRECTOR 1.00 X 0 0 0 JOHN WORDEN DIRECTOR 1.00 X 0 0 0 BETSY HENDERSON DIRECTOR 1.00 X 0 0 0 WADE HUSLEY DIRECTOR 1.00 X 0 0 0 DAVID REYNOLDS PAST PRESIDENT 1.00 X 0 0 0 DR M DAVID STOCKTON DIRECTOR 1.00 X 0 0 0 JOSH BIRDWELL DIRECTOR 1.00 X 0 0 0 RANDY BOYD DIRECTOR 1.00 X 0 0 0 ROBERT CARTER DIRECTOR 1.00 X 0 0 0 CHUCKY BLALOCK ASSISTANT TREASURER 1.00 X 0 0 0 RONALD PEARMAN DIRECTOR 1.00 X 0 0 0 MIKE COHEN DIRECTOR 1.00 X 0 0 0 GEORGE SHIELDS COUNCIL ATTORNEY 1.00 X 0 0 0 THOMAS TAYLOR DIRECTOR 1.00 X 0 0 0 DR TRENT NICHOLS DIRECTOR 1.00 X 0 0 0 WES STOWERS DIRECTOR 1.00 X 0 0 0 DR WESLEY WHITE DIRECTOR 1.00 X 0 0 0 BARRY BROOKE DIRECTOR 1.00 X 0 0 0 ANDY LUTTRELL DISTRICT CHAIR 1.00 X 0 0 0 DAVID WILLIAMS SCOUT EXECUTIVE 40.00 X X 237488 0 44683 BILL TRIBBLE VP OF DISTRICT OPERATIONS 1.00 X 0 0 0 JIM MCCAULEY DIRECTOR 1.00 X 0 0 0 MARC ROBERTSON DIRECTOR 1.00 X 0 0 0 JONATHAN JOHNSON DIRECTOR 1.00 X 0 0 0 ANDY NALER DIRECTOR 1.00 X 0 0 0 BERT ROBINSON DIRECTOR 1.00 X 0 0 0 MAC MCWHORTER VP OF PROPERTIES 1.00 X 0 0 0 NATHAN WOODS TREASURER 1.00 X 0 0 0 GREG BARNETT DIRECTOR 1.00 X 0 0 0 SHERIFF TOM SPANGLER DIRECTOR 1.00 X 0 0 0 JEFF MOSER DIRECTOR 1.00 X 0 0 0 ROBERT PARISH DIRECTOR 1.00 X 0 0 0 JOHN SHERIDAN DIRECTOR 1.00 X 0 0 0 RALPH TRIESCHMANN DIRECTOR 1.00 X 0 0 0 SCOTT TAYLOR PRESIDENT 1.00 X 0 0 0 BEN ALFORD DIRECTOR 1.00 X 0 0 0 AJ AREM DIRECTOR 1.00 X 0 0 0 RANDY ATKINS DISTRICT CHAIR 1.00 X 0 0 0 CHRIS MANNING COMMISSIONER 1.00 X 0 0 0 KEVIN PROFFITT DIRECTOR 1.00 X 0 0 0 HUGH NYSTROM DISTRICT CHAIR 1.00 X 0 0 0 DR MIKE HOOD DIRECTOR 1.00 X 0 0 0 TERDELL MOORE ASSISTANT TREASURER 1.00 X 0 0 0 GABRIEL BOLAS II DIRECTOR 1.00 X 0 0 0 RUSTY HARMON DIRECTOR 1.00 X 0 0 0 DR GLORIA WALKER DIRECTOR 1.00 X 0 0 0 BEN PINNELL VP OF ALUMNI 1.00 X 0 0 0 KEN HOOD VP OF PROGRAM 1.00 X 0 0 0 TED SHELTON DIRECTOR 1.00 X 0 0 0 DR MICHAEL WIETING DIRECTOR 1.00 X 0 0 0 TAYLOR WORTHAM VP OF INVESTMENTS 1.00 X 0 0 0 DAVID BRACE DIRECTOR 1.00 X 0 0 0 PETE LLOYD DIRECTOR 1.00 X 0 0 0 DR CODY MILLER DISTRICT CHAIR 1.00 X 0 0 0 JENNIFER ROCHE VP OF STRATEGIC PLANNING 1.00 X 0 0 0 JONATHAN CURRY VP OF MEMBERSHIP 1.00 X 0 0 0 DR MARVIN STEWART DISTRICT CHAIR 1.00 X 0 0 0 JOHN THURMAN VP OF MANPOWER 1.00 X 0 0 0 ALAN VANWHY DIRECTOR 1.00 X 0 0 0 DAVID VERBLE DIRECTOR 1.00 X 0 0 0 ANGELIA NYSTROM EXECUTIVE VICE PRESIDENT 1.00 X 0 0 0 BUDDY HEINS DIRECTOR 1.00 X 0 0 0 SEAN MCDERMOTT DIRECTOR 1.00 X 0 0 0 237488 0 44683 1 0 1 0 0 68160 103181 2265821 26726 2437162 CAMPING REVENUE 611710 711417 711417 ACTIVITY REVENUE 611710 192434 192434 RENTAL REVENUE 531110 30577 30577 934428 116498 116498 34764 0 34764 34764 34764 53674 103181 64999 -11325 -11325 873892 578227 295665 295665 OTHER REVENUE 900099 44609 44609 44609 3851801 1309466 0 105173 45336 45336 282171 193269 24678 64224 1292413 883059 117917 291437 317560 220330 21395 75835 114104 78734 10299 25071 33764 12130 20512 1122 1899 1899 22972 8253 13955 764 892003 723508 9962 158533 253013 238764 3092 11157 153173 126258 4813 22102 37997 32233 1383 4381 29646 24271 1459 3916 82159 82159 519355 507405 3243 8707 68695 66189 680 1826 PROVISION FOR UNCOLLECT 55066 55066 RECOGNITION AWARDS 49090 33161 841 15088 4250416 3247966 318287 684163 254515 358386 1102515 859010 263928 44116 26377 46005 181804 100621 14174230 6303162 8310187 7871068 2242329 2478234 11751 5983 12393406 11763423 88525 67474 32129 42957 1091295 935067 1211949 1045498 X 8125797 7760500 3055660 2957425 11181457 10717925 12393406 11763423 X -398615 8144 25174 -98235 X 0 1 X 1 0 X 4127397 4664202 2056709 2505346 2437162 15790816 4127397 4664202 2056709 2505346 2437162 15790816 247093 15543723 91252 46352 84087 169333 116498 507522 57168 65168 41882 44484 44609 253311 16551649 8064334 0.93910 0.94260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 15.25 0 1 0 1.00 2813 1330097 2507 -670 1331934 1324488 6033 -424 1330097 1298704 26360 -576 1324488 1290326 9272 -894 1298704 1284760 6686 -1120 1290326 1.00000 1 0 384506 384506 11657863 4962376 6695487 2007317 1261544 745773 124544 79242 45302 7871068 CUSTODIAL ACCOUNTS 127555 OTHER CURRENT LIABILITIES 15763 OPERATING LEASE LIABILITY 5641 LONG TERM DEBT 785817 ACCRUED PAYROLL 291 935067 X 3828154 8144 25174 33318 3794836 1899 55066 56965 3851801 4193451 0 4193451 1899 55066 56965 4250416 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 55,066. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLES 55,066. GOLF TOURNAMENT 44177 29498 14679 5962 1784 5228 SPORTING CLAYS 66637 44601 22036 13201 7410 1893 3 46041 29082 16959 8056 14125 7340 156855 103181 53674 27219 23319 14461 64999 -11325 1 REGISTRATION FEES, UNIFORMS, ETC 670 45336 COST 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. 1 X X X 0 0 0 0 0 0 0 0 0 DAVID WILLIAMS SCOUT EXECUTIVE 237488 0 0 0 0 0 25432 0 19251 0 282171 0 0 0 X 9 9613 PURCHASE PRICE X SUPPLIES 11 17113 PURCHASE PRICE 0 0 0 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 -100,072. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS 1,837.