2024-08-27T13:31:49-05:00 2023-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-01-01 160743108 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2024-08-23 1 1 RAYMOND J JACOBI P00160856 5854231860 2024-08-23 2023 2024-08-08 14:25:15Z DAVID BULLWINKLE 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 3991809 0 1761 X WWW.SENECAWATERWAYS.ORG X 1943 NY 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. 59 59 132 2188 0 0 1125463 952362 1496822 1777750 4952 2048 560694 635954 3187931 3368114 150751 71054 0 0 2105692 2226948 0 0 524539 1993458 2137756 4249901 4435758 -1061970 -1067644 5865434 5600306 865892 782853 4999542 4817453 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2068210 56439 703912 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1641363 14615 1286753 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 234323 OTHER PROGRAM SERVICES 3709573 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 55 0 132 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 59 59 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X LORI WILKES 5852418559 2320 BRIGHTON HENRIETTA TOWNLINE RD ROCHESTER NY 14623 DANIEL BICKEL BOARD MEMBER/AUDIT CHAIR 2.00 X 0 0 0 ANNEMARIE COOK BOARD MEMBER - TERM ENDED MAY 2023 1.00 X 0 0 0 BRENDON CROSSING TREASURER 2.00 X X 0 0 0 JEFFREY HALIK PAST PRESIDENT 1.00 X 0 0 0 LEWIS HEISMAN PAST PRESIDENT 1.00 X 0 0 0 ROBERT KESSLER PAST PRESIDENT 1.00 X 0 0 0 JOSEPH MARINELLI PAST PRESIDENT 1.00 X 0 0 0 TED ORR PRESIDENT/IMMEDIATE PAST PRESIDENT 2.00 1.00 X X 0 0 0 LEON SAWYKO LEGAL COUNSEL 2.00 X 0 0 0 CHRISTIAN SCHULITZ BOARD MEMBER 1.00 X 0 0 0 BURTON AUGUST JR BOARD MEMBER 1.00 X 0 0 0 GARY BAXTER BOARD MEMBER 1.00 X 0 0 0 DONALD BENNETT BOARD MEMBER 1.00 X 0 0 0 DAVID BULLWINKLE VP OF PROPERTIES/PRESIDENT 2.00 1.00 X X 0 0 0 DAVID COOK VP OF BOARD DEVELOPMENT 1.00 X X 0 0 0 GEOFF COOK BOARD MEMBER 2.00 X 0 0 0 JEREMY COONEY VP OF ADMINISTRATION 2.00 X X 0 0 0 FRANK CREGO PAST PRESIDENT 1.00 1.00 X 0 0 0 JAY DUTCHER BOARD MEMBER 1.00 X 0 0 0 PAUL FERBER BOARD MEMBER 1.00 X 0 0 0 PATRICK FLUHARTY COUNCIL COMMISSIONER - RESIGNED AUGUST 2023 2.00 X X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT KERNAN JR PAST PRESIDENT 1.00 1.00 X 0 0 0 RON KNIGHT PAST PRESIDENT 1.00 X 0 0 0 MICHAEL KNITTEL CHAIR, HIGH FALLS 2.00 X 0 0 0 DAVID LIPPITT PAST PRESIDENT 1.00 X 0 0 0 ADMIRAL LORD BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LYNCH PAST PRESIDENT 1.00 X 0 0 0 ALEXANDER MCCLEAN BOARD MEMBER 1.00 X 0 0 0 PETER MILES CHAIR, WESTERN GATEWAY DIS 2.00 X 0 0 0 JOYCE MOYER BOARD MEMBER - TERM ENDED MAY 2023 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT - TERM ENDED MAY 2023 1.00 X 0 0 0 DWIGHT PALMER BOARD MEMBER 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER - TERM ENDED MAY 2023 1.00 X 0 0 0 CYNTHIA PROANO BOARD MEMBER 1.00 X 0 0 0 CURT PROVENZO BOARD MEMBER 1.00 X 0 0 0 TOM RICHARDS BOARD MEMBER/CHAIR OF TRUS 2.00 2.00 X 0 0 0 HENRY ROENKE III BOARD MEMBER - RESIGNED DEC 2023 1.00 X 0 0 0 DOUG STRONG VP OF DISTRICT OPERATIONS 2.00 X X 0 0 0 DAVID WILSON BOARD MEMBER 1.00 X 0 0 0 SCOTT BISCHOPING VP OF EXPLORING 2.00 X X 0 0 0 J CHRIS BOWEN CHAIR, WATERS EDGE DISTRICT - TERM ENDED MAY 2023 2.00 X 0 0 0 KATHY ELLIOTT VP OF CAMPING 2.00 X X 0 0 0 STEPHEN MOORE VP OF PROPERTIES 2.00 X X 0 0 0 TODD SHINAMAN BOARD MEMBER 1.00 X 0 0 0 TIMOTHY TINDALL VP OF FUND DEVELOPMENT 2.00 X X 0 0 0 LUIS ZARATE CHAIR, TURNING POINT DISTR - TERM ENDED MAY 2023 2.00 X 0 0 0 MARK COHEN VP OF MEMBERSHIP 2.00 X X 0 0 0 CHRISTOPHER BJORLING CHAIR, GLACIER LAKES DISTRICT/COUNCIL COMMISSIONER 2.00 X 0 0 0 MATTHEW EBERSOLD BOARD MEMBER 1.00 X 0 0 0 JEFFREY LEENHOUTS VP OF PLANNED GIVING 2.00 X X 0 0 0 HARRIS RUSITZKY BOARD MEMBER 1.00 X 0 0 0 A BRADLEY VANAUKEN VP OF MARKETING 2.00 X X 0 0 0 STEVEN NONKES BOARD MEMBER 1.00 X 0 0 0 MICHAEL CHEN PHD BOARD MEMBER 1.00 X 0 0 0 KEVIN CASEY MD BOARD MEMBER 1.00 X 0 0 0 ROBERT BRAUN BOARD MEMBER - JOINED JUNE 2023 1.00 X 0 0 0 MATTHEW EMENS BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 DOUGLAS HILFIKER BOARD MEMBER - JOINED JUNE 2023 1.00 X 0 0 0 MARK PEDERSEN BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 LA'RON SINGLETARY BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 WILLIAM KOCHER BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 TONY LAFOUNTAIN BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 DAVID MADISON VP OF PROGRAM - JOINED MAY 2023 2.00 X X 0 0 0 JONATHAN ZIEHL DIRECTOR CHAIR, ERIE TRAILS - JOINED MAY 2023 1.00 X 0 0 0 MARK SHEPPARD DIRECTOR CHAIR, GLACIER LAKES - JOINED MAY 2023 1.00 X 0 0 0 MICHAEL RUSINKO BOARD MEMBER - JOINED MAY 2023 1.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 39.00 1.00 X 192902 0 43184 192902 0 43184 1 0 1 0 0 71526 141830 739006 952362 CAMPING REVENUE 900099 1286753 1286753 ACTIVITY FEES 900099 390568 390568 OTHER INCOME 900099 100429 100429 1777750 323 323 113792 0 113792 113792 113792 1725 0 1725 1725 1725 341875 141830 153159 188716 188716 803982 470536 333446 333446 3368114 2224988 0 190764 71054 71054 236086 201854 6374 27858 1518901 1184020 55785 279096 138701 116526 22175 192461 128697 13439 50325 140799 114639 4367 21793 650 650 19000 19000 149 149 9917 1109 6125 2683 11840 11840 801219 780324 3176 17719 45880 41618 1805 2457 323433 311349 5738 6346 101873 97541 1541 2791 53402 43161 887 9354 81898 81898 273655 250174 11631 11850 113094 104552 4231 4311 RECOGNITION AWARDS 131781 84743 47 46991 MISCELLANEOUS 107754 94802 2174 10778 RENT AND MAINTENANCE OF 62211 51920 2279 8012 4435758 3709573 201646 524539 971940 855739 14387 66455 271529 295347 20722 51560 57365 56288 91258 54020 12222808 8117042 4234226 4105766 170105 86879 33902 28252 5865434 5600306 79512 121400 315406 124993 469778 535193 1196 1267 865892 782853 X 4390275 4234128 609267 583325 4999542 4817453 5865434 5600306 X -1067644 16754 868801 X X 0 1 X 1 0 X 1344203 1432676 2540880 1125463 952362 7395584 1344203 1432676 2540880 1125463 952362 7395584 7395584 108034 112009 115377 114561 114115 564096 7959680 10774289 0.92910 0.94580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 469778 65415 535193 1 X 14247581 2185460 586486 15846555 23796902 -2984455 6564866 14247581 21673427 2615383 491908 23796902 20342404 1956647 625624 21673427 17364752 3263983 286331 20342404 0.05290 0.60430 0.34280 0 1 1 684957 684957 9292578 6144518 3148060 1462637 1239965 222672 782636 732559 50077 4105766 OTHER LIABILITIES 1267 1267 X 4336818 16754 83298 868801 968853 3367965 149 149 3368114 4518907 83298 83298 4435609 149 149 4435758 PART IV, LINE 2B: CUSTODIAL ACCOUNTS OF CASH AND CASH EQUIVALENTS ARE FUNDS HELD FOR AFFILIATED ORGANIZATIONS OF THE COUNCIL. PART V, LINE 4: THE ENDOWMENT FUND HAS ADOPTED INVESTMENT AND SPENDING PROCEDURES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS ADMINISTERED BY THE SENECA WATERWAYS COUNCIL WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE GOAL IS TO PROVIDE AN INVESTMENT RETURN THAT EXCEEDS THE UNMANAGED MARKET RETURN WHILE REDUCING MARKET RISK THROUGH DIVERSIFICATION. PART X, LINE 2: THE COUNCIL AND THE ENDOWMENT FUND ARE TAX-EXEMPT ORGANIZATIONS UNDER INTERNAL REVENUE CODE (THE "CODE") SECTION 501(C)(3) AND NEW YORK STATE LAW AS CHARITABLE ORGANIZATIONS, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL AND THE ENDOWMENT FUND CURRENTLY HAVE NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL AND THE ENDOWMENT FUND HAVE BEEN CLASSIFIED AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. THE COUNCIL AND ENDOWMENT FUND FILE FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE COUNCIL AND ENDOWMENT FUND ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2020. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE COUNCIL BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 868,801. LOBSTERFEST 165408 41440 123968 2570 50725 CASTING FOR CHARACTER 97708 36330 61378 10175 1650 7556 12000 4 217196 64060 153136 5519 17422 21700 23842 480312 141830 338482 10175 7169 19992 79981 35842 153159 185323 1 CAMPERSHIPS (INDIVIDUALS) 178 14615 THE COUNCIL PROVIDES ASSISTANCE TO INDIVIDUALS TO HELP COVER THE COST OF CAMPING EXPERIENCES FOR THOSE INDIVIDUALS. NATIONAL REGISTRATION FEES 733 26439 THE COUNCIL PROVIDES ASSISTANCE TO UNITS (TROOPS, PACKS, ETC.) WITH THE NATIONAL REGISTRATION FEES FOR THE UNITS AND THE INDIVIDUALS IN THOSE UNITS. COLLEGE SCHOLARSHIPS 6 30000 PART I, LINE 2: THE YEARLY BUDGET APPROVED BY THE EXECUTIVE BOARD IN DECEMBER OF EACH YEAR OUTLINES THE LIMITATIONS OF CAMPERSHIPS, REGISTRATION ASSISTANCE AND SCHOLARSHIPS. THE PAPERWORK PROCEDURE FOR REQUESTING ASSISTANCE IS SET FORTH BY THE CAMPING COMMITTEE. ANY FUNDING RECEIVED OUTSIDE OF THE BUDGET WOULD BE REVIEWED BY THE EXECUTIVE BOARD AT ITS NEXT AVAILABLE MEETING AND GUIDELINES AND LIMITATIONS WOULD BE SET AT THAT TIME. CAMPERSHIPS AND SCHOLARSHIPS ARE REVIEWED BY A VOLUNTEER COMMITTEE THAT MAKES DECISIONS AND ALLOCATIONS. REGISTRATION ASSISTANCE IS APPROVED BY TWO LEVEL MANAGEMENT APPROVAL. X X X X X 0 0 0 0 0 0 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 192043 0 0 0 859 0 6353 0 36831 0 236086 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND IT IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS CONFLICT OF INTEREST STATEMENTS AND, WITH THE PRESIDENT, RESOLVES ANY CONFLICTS, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE SCOUT EXECUTIVE AND OTHERS. FORM 990, PART VI, SECTION C, LINE 19 SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA COMPLIES WITH ALL APPLICABLE FEDERAL AND STATE REGULATIONS. THE INFORMATION IS ON FILE AND CAN BE MADE AVAILABLE FOLLOWING A WRITTEN REQUEST FOR THE INFORMATION. FORM 990, PART XI, LINE 9: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 868,801. PART XII, LINE 2C EXPLANATION THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND 2320 BRIGHTON HENRIETTA TL RD ROCHESTER NY 14623 166122899 TO PROVIDE INCOME FROM ITS ENDOWED FUNDS TO THE COUNCIL NY 501(C)(3) LINE 12A, I SENECA WATERWAYS INC BOY SCOUTS OF AMERICA 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND C 904468 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 192902 ACTUAL W-2'S BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND J 1209 ACTUAL TRANSFER