2023-10-16T15:51:15-05:00 2022-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2022-01-01 160743108 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2023-10-16 1 STEPHEN HOITT 999009999 1 RAYMOND J JACOBI P00160856 5854231860 2023-10-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TED ORR 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 3905552 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. 56 56 131 2679 0 0 2540880 1125463 1368593 1496822 7962 4952 489577 560694 4407012 3187931 62111 150751 0 0 2360830 2105692 0 0 454268 2038524 1993458 4461465 4249901 -54453 -1061970 7285641 5865434 8715164 865892 -1429523 4999542 X TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 1 2027900 46626 508327 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1564867 104125 1241718 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 229757 OTHER PROGRAM SERVICES 3592767 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 1 0 0 0 0 1 1 1 0 0 1 38 0 131 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 56 56 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 1.00 X 0 0 0 BRENDON CROSSING TREASURER 2.00 X X 0 0 0 JEFFREY HALIK IMMEDIATE 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 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 2.00 X X 0 0 0 DAVID COOK BOARD MEMBER 1.00 X 0 0 0 GEOFF COOK VP OF BOARD DEVELOPMENT 2.00 X 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 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 VP OF DIST OPS 2.00 X 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 DISTRICT 2.00 X 0 0 0 JOYCE MOYER BOARD MEMBER 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT 1.00 X 0 0 0 DWIGHT PALMER BOARD MEMBER 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 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 1.00 X 0 0 0 DOUG STRONG VP OF PROGRAM 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 2.00 X 0 0 0 KATHY ELLIOTT VP OF CAMPING 2.00 X X 0 0 0 STEPHEN MOORE BOARD MEMBER / VP OF MEMBERSHIP 2.00 X X 0 0 0 TODD SHINAMAN BOARD MEMBER 1.00 X 0 0 0 TIMOTHY TINDALL VP OF FUNDRAISING 2.00 X X 0 0 0 LUIS ZARATE CHAIR, TURNING POINT DISTR 2.00 X 0 0 0 MARK COHEN CHAIR, ERIE TRAILS DISTRICT 2.00 X 0 0 0 CHRISTOPHER BJORLING CHAIR, GLACIER LAKES DISTRICT 2.00 X 0 0 0 MATTHEW EBERSOLD BOARD MEMBER 1.00 X 0 0 0 KATHLEEN GREELEY BOARD MEMBER - RESIGNED NOV 2022 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 JOSHUA WEITZ MD BOARD MEMBER - RESIGNED DURING YEAR 1.00 X 0 0 0 STEVEN NONKES BOARD MEMBER - JOINED DURING YEAR 1.00 X 0 0 0 MICHAEL CHEN PHD BOARD MEMBER - JOINED DURING YEAR 1.00 X 0 0 0 KEVIN CASEY MD BOARD MEMBER - JOINED DURING YEAR 1.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 39.00 1.00 X 191557 0 33913 191557 0 33913 1 0 1 0 0 72702 385062 24682 643017 35272 1125463 CAMPING REVENUE 900099 1241718 1241718 ACTIVITY FEES 900099 155181 155181 OTHER INCOME 900099 99923 99923 1496822 3995 3995 110566 0 110566 110566 110566 2700 1743 957 957 957 257414 385062 179700 77714 77714 908592 536178 372414 372414 3187931 1979802 0 82666 150751 150751 226722 194999 6798 24925 1427891 1160549 49174 218168 125392 107849 17543 188128 138448 11240 38440 137559 116025 3817 17717 5518 5518 18500 18500 155 155 27441 15253 1055 11133 5967 5967 588816 561342 2881 24593 44325 41323 1305 1697 400281 387855 6155 6271 101862 95873 1843 4146 28969 20080 780 8109 75481 75481 304392 280911 11631 11850 102170 93543 4257 4370 MISCELLANEOUS 130361 100027 24074 6260 RECOGNITION AWARDS 113057 61256 29 51772 RENT AND MAINTENANCE OF 46163 36698 2191 7274 4249901 3592767 202866 454268 1997560 971940 217584 14387 199607 271529 14945 20722 95741 57365 61221 91258 12099244 7865018 4463026 4234226 196404 170105 39553 33902 7285641 5865434 101411 79512 123013 315406 489358 469778 8001382 1196 8715164 865892 X -2111518 4390275 681995 609267 -1429523 4999542 7285641 5865434 X -1061970 -29248 7520283 X X 0 1 X 1 0 X 1578464 1344203 1432676 2540880 1125463 8021686 1578464 1344203 1432676 2540880 1125463 8021686 8021686 9657 108034 112009 115377 114561 459638 8481324 11003515 0.94580 0.95900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 489358 19580 469778 1 X 23796902 -2984455 6564866 14247581 21673427 2615383 491908 23796902 20342404 1956647 625624 21673427 17364752 3263983 286331 20342404 18838306 -1218229 255325 17364752 0.00000 0.65450 0.34550 0 1 1 684957 684957 9247928 5941401 3306527 1426126 1194923 231203 740233 728694 11539 4234226 OTHER LIABILITIES 1196 1196 X 4081207 -29248 65900 856779 893431 3187776 155 155 3187931 4315646 65900 65900 4249746 155 155 4249901 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)(L) 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, 2022, 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, 2019. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2019 THROUGH DECEMBER 31, 2022 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 856,779. LOBSTERFEST 196590 134063 62527 60500 SPORTING CLAYS 106358 73213 33145 14722 5 333579 177786 155793 13050 5100 4920 36997 44411 636527 385062 251465 13050 5100 4920 97497 44411 14722 179700 71765 1 CAMPERSHIPS (INDIVIDUALS) 745 104125 THE COUNCIL PROVIDES ASSISTANCE TO INDIVIDUALS TO HELP COVER THE COST OF CAMPING EXPERIENCES FOR THOSE INDIVIDUALS. NATIONAL REGISTRATION FEES 625 21626 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 5 25000 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 191557 0 0 0 0 0 6250 0 27663 0 225470 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X 4 5987 X MAINTENANCE SUPPLIES 24 13623 FAIR MARKET VALUE X CAPITAL ITEMS 5 9820 FAIR MARKET VALUE X MATERIALS AND FOOD 8 5842 FAIR MARKET VALUE 0 1 0 FORM 990, PART III, LINE 3 THE COUNCIL DECIDED TO CLOSE ONE OF OUR THREE CAMPS AND MARKET IT FOR SALE AS OF NOVEMBER 2022. 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 856,779. NET ASSETS WITHOUT DONOR RESTRICTIONS TRANSFERRED FROM ENDOWMENT FUND 6,663,504. 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 891992 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 191557 ACTUAL W-2'S BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND J 7144 ACTUAL TRANSFER