2021-10-15T12:43:31-05:00 2020-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2020-01-01 160743108 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2021-10-13 1 STEPHEN HOITT 999009999 RAYMOND J JACOBI P00160856 5854231860 2021-10-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JEFFREY HALIK 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 2666483 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 52 2793 0 0 1344203 1404676 1820577 313934 -17698 8872 657110 427737 3804192 2155219 106445 44654 0 0 2452836 2142888 0 0 489712 2300834 1159148 4860115 3346690 -1055923 -1191471 6841905 6391010 755981 644620 6085924 5746390 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 1893527 44654 318924 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 851696 143794 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 274660 OTHER PROGRAM SERVICES 2745223 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 33 0 52 1 0 0 0 0 0 1 1 0 0 0 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 VP OF CAMPING/AUDIT CHAIR 2.00 X X 0 0 0 ANNEMARIE COOK VP OF DISTRICT OPS/VP BOAR 2.00 X X 0 0 0 BRENDON CROSSING TREASURER 2.00 X X 0 0 0 JEFFREY HALIK COUNCIL PRESIDENT 2.00 1.00 X X 0 0 0 LEWIS HEISMAN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 VALERIE KALWAS BOARD MEMBER 1.00 X 0 0 0 ROBERT KESSLER PAST PRESIDENT 1.00 X 0 0 0 JOSEPH MARINELLI VP OF EXPLORING 2.00 X X 0 0 0 TED ORR VP OF PROPERTIES 2.00 X X 0 0 0 HARRIS RUSITZKY VP OF PLANNED GIVING/BOARD (THRU MAY 2020) 2.00 X X 0 0 0 LEON SAWYKO LEGAL COUNSEL 2.00 X 0 0 0 CHRIS SCHULITZ COUNCIL COMMISSIONER 2.00 X 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 NATIONAL COUNCIL REP, AUDI 2.00 X 0 0 0 DAVID BULLWINKLE VP OF FUNDRAISING 2.00 X X 0 0 0 DAVID COOK VP OF ADMINISTRATION 2.00 X X 0 0 0 GEOFF COOK BOARD MEMBER 1.00 X 0 0 0 JEREMY COONEY BOARD MEMBER/VP OF CAMPING 2.00 X X 0 0 0 FRANK CREGO PAST PRESIDENT 1.00 1.00 X 0 0 0 ANTHONY DANIELE BOARD MEMBER (THRU MAY 2020) 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 BOARD MEMBER 1.00 X 0 0 0 KEVIN FLYNN BOARD MEMBER/VP OF BOARD D (THRU FEB 2020) 2.00 X X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 1.00 X 0 0 0 PETER GREAVES-TUNNELL BOARD MEMBER (THRU AUG 2020) 1.00 1.00 X 0 0 0 ROGER GUTHEIL CHAIR, EXPLORING WEST 2.00 X 0 0 0 BILL HALLMAN CHAIR, TOWPATH DISTRICT (THRU MAY 2020) 2.00 X 0 0 0 AJ HEILIGMAN BOARD MEMBER (THRU MAY 2020) 1.00 X 0 0 0 ROBERT KERNAN JR PAST PRESIDENT 1.00 1.00 X 0 0 0 DAVID KLEIN PAST PRESIDENT (THRU JAN 2020) 1.00 1.00 X 0 0 0 RON KNIGHT PAST PRESIDENT 1.00 X 0 0 0 MICHAEL KNITTEL CHAIR, BLACK CREEK DISTRIC 2.00 X 0 0 0 WILLIAM LAWRENCE CHAIR, SENECA DISTRICT (THRU MAY 2020) 2.00 X 0 0 0 DON LENNOX CHAIR, GENESEE CROSSROADS 2.00 X 0 0 0 DAVID LIPPITT PAST PRESIDENT/VP OF PLANN 2.00 X X 0 0 0 ADMIRAL LORD BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LYNCH PAST PRESIDENT 1.00 X 0 0 0 ALEX MCCLEAN BOARD MEMBER/VP OF DISTRIC 2.00 X X 0 0 0 GERALD MCCUE BOARD MEMBER 1.00 X 0 0 0 PETER MILES CHAIR, LIGHTHOUSE DISTRICT 2.00 X 0 0 0 IRA MILLER BOARD MEMBER (THRU AUG 2020) 1.00 X 0 0 0 JOYCE MOYER BOARD MEMBER 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT 1.00 X 0 0 0 TODD OLDHAM BOARD MEMBER 1.00 X 0 0 0 DWIGHT PALMER BOARD MEMBER 1.00 X 0 0 0 DUANE PANCOAST BOARD MEMBER (THRU MAY 2020) 1.00 X 0 0 0 PETER PAPE PAST PRESIDENT (THRU MAY 2020) 1.00 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 CYNTHIA PROANO BOARD MEMBER/VP OF PROGRAM 2.00 X X 0 0 0 CURT PROVENZO BOARD MEMBER 1.00 X 0 0 0 FLOYD RAYBURN BOARD MEMBER (THRU MAY 2020) 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 CHARLES RUSSELL BOARD MEMBER 1.00 X 0 0 0 GARY SMITH BOARD MEMBER (THRU MAY 2020) 1.00 X 0 0 0 DOUG STRONG BOARD MEMBER 1.00 X 0 0 0 JOSEPH TALBOT CHAIR, MOHAWK DISTRICT 2.00 X 0 0 0 DAVID WILSON BOARD MEMBER/VP OF MEMBERS 2.00 X X 0 0 0 SCOTT BISCHOPING CHAIR, EXPLORING EAST DIST 2.00 X 0 0 0 J CHRIS BOWEN CHAIR, BAY WATERS DISTRICT 2.00 X 0 0 0 KATHY ELLIOTT BOARD MEMBER (AS OF MAY 20 1.00 X 0 0 0 R CHRISTOPHER HOBAICA BOARD MEMBER (THRU MAY 2020) 1.00 X 0 0 0 STEPHEN MOORE BOARD MEMBER (AS OF MAY 20 1.00 X 0 0 0 TODD SHINAMAN BOARD MEMBER (AS OF MAY 20 1.00 X 0 0 0 LA'RON SINGLETARY BOARD MEMBER (THRU NOV 2020) 1.00 X 0 0 0 TIMOTHY TINDALL BOARD MEMBER (AS OF MAY 20 1.00 X 0 0 0 LUIS ZARATE CHAIR, TURNING POINT DISTR 2.00 X 0 0 0 MARK COHEN CHAIR, TOWPATH DISTRICT (AS OF MAY 2020) 2.00 X 0 0 0 CHRISTOPHER BJORLING CHAIR, SENECA DISTRICT (AS OF MAY 2020) 2.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 38.00 2.00 X 178744 0 37669 178744 0 37669 1 0 1 0 0 44879 322005 451300 586492 105406 1404676 CAMPING REVENUE 900099 143794 143794 OTHER INCOME 900099 118687 118687 ACTIVITY FEES 900099 51453 51453 313934 8003 8003 104006 0 104006 104006 104006 2986 2117 869 869 869 101311 322005 97018 4293 4293 731567 412129 319438 319438 2155219 737378 0 13165 44654 44654 216413 186245 2618 27550 1511848 1206076 21767 284005 24850 18201 6649 243032 195804 3418 43810 146745 122125 1667 22953 17500 17500 110 110 8773 5580 2891 302 145740 119552 1541 24647 21157 17935 747 2475 191849 185205 2076 4568 57298 53232 516 3550 15583 15916 43 -376 2557 2171 120 266 65730 65730 370606 353650 5297 11659 88977 83643 1666 3668 RENT AND MAINTENANCE OF 65557 59771 639 5147 RECOGNITION AWARDS 54504 14474 140 39890 MISCELLANEOUS 53207 43489 769 8949 3346690 2745223 111755 489712 1211063 1244566 203901 54469 274387 189524 50064 20589 59957 47878 36728 34225 12064428 7476814 4807342 4587614 147610 166942 50853 45203 6841905 6391010 119886 75689 85076 76090 548282 492252 2737 589 755981 644620 X 5502578 5081191 583346 665199 6085924 5746390 6841905 6391010 X -1191471 11741 28000 812196 X X 0 1 X 1 0 X 1345134 1282125 1578464 1344203 1432676 6982602 1345134 1282125 1578464 1344203 1432676 6982602 43092 6939510 5990 4922 9657 108034 112009 240612 7223214 11811592 0.96070 0.97520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 548282 56030 492252 1 X 20342404 1956647 625624 21673427 17364752 3263983 286331 20342404 18838306 -1218229 255325 17364752 17164896 2561640 888230 18838306 16745838 999531 580473 17164896 0.30840 0.45300 0.23860 0 1 1 684957 684957 8990973 5542722 3448251 1478295 1163310 314985 910203 770782 139421 4587614 OTHER LIABILITIES 589 589 X 3007046 11741 28000 812196 851937 2155109 110 110 2155219 3346580 0 3346580 110 110 3346690 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, 2020, 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, 2017. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2017 THROUGH DECEMBER 31, 2020 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 812,196. 21 STORIES FOR SCOUTS 109303 79131 30172 30125 CASTING FOR CHARACTER 92198 64190 28008 500 22375 5 221815 178684 43131 30488 13530 423316 322005 101311 30988 52500 13530 97018 4293 1 CAMPERSHIPS (INDIVIDUALS) THE COUNCIL PROVIDES ASSISTANCE TO INDIVIDUALS TO HELP COVER THE COST OF CAMPING EXPERIENCES FOR THOSE INDIVIDUALS. THE COUNCIL ALSO PROVIDES ASSISTANCE TO UNITS (TROOPS, PACKS, ETC.) WITH THE NATIONAL REGISTRATION FEES FOR THE UNITS AND THE INDIVIDUALS IN THOSE UNITS. NATIONAL REGISTRATION FEES 681 19654 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. SCHOLARSHIPS ARE AWARDED BY A VOLUNTEER COMMITTEE AFTER REVIEWING APPLICATIONS AND HAVING IN PERSON INTERVIEWS. X X X X X 0 0 0 0 0 0 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 178744 0 0 0 0 0 24750 0 12919 0 216413 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X CAPITAL ITEMS 10 78573 FAIR MARKET VALUE X MAINTENANCE SUPPLIES 43 19942 FAIR MARKET VALUE X MATERIALS AND FOOD 20 6891 FAIR MARKET VALUE 0 1 0 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 WILL REVIEW CONFLICT OF INTEREST STATEMENTS AND, WITH THE PRESIDENT, WILL RESOLVE 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 812,196. PART XII, LINE 2C EXPLANATION THIS PROCESS IS CONSISTENT WITH 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 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND S 837334 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 190744 ACTUAL W-2'S BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND J 2285 ACTUAL TRANSFER