2020-10-27T09:52:42-05:00 2019-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2019-01-01 160743108 SENECA WATERWAYS COUNCILINC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2020-10-15 1 RAYMOND J JACOBI P00160856 5854231860 2020-10-07 69.49.130.51 2020-10-15 09:00:06 ED P 24193B63891938785D39D37847F91508E2E28737 022FA6F6214AE7836D0E05601AC749ACF6DD4149 2019 2021-01-29 14:40:06Z JEFFREY HALIK 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 5276126 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. 69 69 190 3480 0 0 1578464 1344203 2379518 1820577 123221 -17698 16463 657110 4097666 3804192 77268 106445 0 0 2519042 2452836 0 0 615848 2290532 2300834 4886842 4860115 -789176 -1055923 7112460 6841905 787994 755981 6324466 6085924 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2293224 70678 719831 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1832436 35767 1483901 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 253317 OTHER PROGRAM SERVICES 4125660 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 48 0 190 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 69 69 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 BOARD DEVELOPMENT 2.00 X X 0 0 0 BRENDON CROSSING TREASURER 2.00 X X 0 0 0 JEFFREY HALIK VP OF MARKETING 2.00 1.00 X X 0 0 0 LEWIS HEISMAN PRESIDENT 2.00 1.00 X X 0 0 0 VALERIE KALWAS BOARD MEMBER 1.00 X 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 MEMBER 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 MATTHEW AUGUSTINE BOARD MEMBER (THRU MAY 2019) 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 X 0 0 0 JEFFREY BLOOD BOARD MEMBER (THRU DEC 2019) 1.00 X 0 0 0 DAVID BULLWINKLE VP OF FUNDRAISING 2.00 X X 0 0 0 JEFF CLARK BOARD MEMBER (THRU MAY 2019) 1.00 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 ANDREW COSTANZA BOARD MEMBER (THRU DEC 2019) 1.00 X 0 0 0 FRANK CREGO PAST PRESIDENT 1.00 1.00 X 0 0 0 ANTHONY DANIELE BOARD MEMBER 1.00 X 0 0 0 STEVE DECHICK CHAIR, EXPLORING EAST DIST (THRU MAY 2019) 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 DEVELOPMENT 2.00 X X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 1.00 X 0 0 0 PETER GREAVES-TUNNELL BOARD MEMBER 1.00 1.00 X 0 0 0 ROGER GUTHEIL CHAIR, EXPLORING WEST 2.00 X 0 0 0 BILL HALLMAN CHAIR, TOWPATH DISTRICT 2.00 X 0 0 0 AJ HEILIGMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT KERNAN JR PAST PRESIDENT 1.00 1.00 X 0 0 0 DAVID KLEIN PAST PRESIDENT 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 2.00 X 0 0 0 RAYMOND LECHASE II BOARD MEMBER (THRU MAY 2019) 1.00 X 0 0 0 DON LENNOX CHAIR, GENESEE CROSSROADS 2.00 X 0 0 0 DAVID LIPPITT PAST PRESIDENT/VP OF PLANNED GIVING 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 DISTRICT OPS 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 1.00 X 0 0 0 STEVEN MILLS CHAIR, BAY WATERS DISTRICT (THRU MAY 2019) 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 TODD OLDHAM BOARD MEMBER 1.00 X 0 0 0 DWIGHT PALMER BOARD MEMBER 1.00 X 0 0 0 DUANE PANCOAST BOARD MEMBER 1.00 X 0 0 0 PETER PAPE PAST PRESIDENT 1.00 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 BARRY PORSCH BOARD MEMBER (THRU MAY 2019) 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 1.00 X 0 0 0 TOM RICHARDS BOARD MEMBER/CHAIR OF TRUS 2.00 1.00 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 1.00 X 0 0 0 BOB STIVERS BOARD MEMBER (THRU MAY 2019) 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 MEMBERSHIP 2.00 X X 0 0 0 SCOTT BISCHOPING CHAIR, EXPLORING EAST DISTRICT (AS OF MAY 2019) 2.00 X 0 0 0 J CHRIS BOWEN CHAIR, BAY WATERS DISTRICT (AS OF MAY 2019) 1.00 X 0 0 0 KATHY ELLIOTT BOARD MEMBER (AS OF MAY 2019) 1.00 X 0 0 0 R CHRISTOPHER HOBAICA BOARD MEMBER (AS OF MAY 2019) 1.00 X 0 0 0 ANTHONY HOPPA VP MARKETING (THRU MAY 2019) 2.00 X X 0 0 0 STEPHEN MOORE BOARD MEMBER (AS OF MAY 2019) 1.00 X 0 0 0 RHONDA MORIEN CHAIR, TURNING POINT DISTRICT (THRU MAY 2019) 2.00 X 0 0 0 TODD SHINAMAN BOARD MEMBER (AS OF MAY 2019) 1.00 X 0 0 0 LA'RON SINGLETARY BOARD MEMBER (AS OF MAY 2019) 1.00 X 0 0 0 TIMOTHY TINDALL BOARD MEMBER (AS OF MAY 2019) 2.00 X 0 0 0 LUIS ZARATE CHAIR, TURNING POINT DISTRICT (AS OF JAN 2019) 2.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 38.00 2.00 X 176783 0 30979 176783 0 30979 1 0 1 0 0 217693 496815 629695 12913 1344203 CAMPING REVENUE 900099 1483901 1483901 ACTIVITY FEES 900099 222756 222756 113920 113920 1820577 9413 9413 98621 0 98621 98621 98621 2928 558933 0 588972 2928 -30039 -27111 -27111 150318 496815 129680 20638 20638 1291133 753282 537851 537851 3804192 2457049 0 2940 106445 106445 207762 178800 2514 26448 1790871 1437014 25885 327972 18629 11933 6696 265417 212477 4067 48873 170157 141650 2076 26431 17025 17025 101 101 10869 4329 2323 4217 753348 716020 2336 34992 18356 13498 2424 2434 412789 401424 3550 7815 99535 91141 651 7743 43611 34237 1189 8185 1057 897 50 110 59742 59742 427998 408519 6085 13394 131773 122739 2822 6212 RECOGNITION AWARDS 152469 72169 426 79874 MISCELLANEOUS 86982 78044 1237 7701 RENT AND MAINTENANCE OF 85179 77299 1129 6751 4860115 4125660 118607 615848 1142038 1211063 248457 203901 309607 274387 20375 50064 38782 59957 55812 36728 11913552 7106210 5175348 4807342 122041 147610 0 50853 7112460 6841905 116782 119886 119910 85076 465728 548282 85000 574 2737 787994 755981 X 5269339 5502578 1055127 583346 6324466 6085924 7112460 6841905 X -1055923 20332 797049 X X 0 1 X 1 0 X 1487293 1345134 1282125 1578464 1344203 7037219 1487293 1345134 1282125 1578464 1344203 7037219 44140 6993079 4962 5990 4922 9657 108034 133565 7170784 13209000 0.97520 0.99270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 465728 82554 548282 1 X 17364752 3263983 286331 20342404 18838306 -1218229 255325 17364752 17164896 2561640 888230 18838306 16745838 999531 580473 17164896 15602289 1936735 -158745 634441 16745838 0.26670 0.48040 0.25290 0 1 1 684957 684957 8990973 5297410 3693563 1447911 1054858 393053 789711 753942 35769 4807342 OTHER LIABILITIES 2737 2737 X 4659971 20332 38499 797049 855880 3804091 101 101 3804192 4898513 38499 38499 4860014 101 101 4860115 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, 2019, 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, 2016. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2016 THROUGH DECEMBER 31, 2019 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 797,049. 21 STORIES FOR SCOUTS 120958 98986 21972 21000 LOBSTERFEST 142030 107864 34166 34166 5 384145 289965 94180 18709 28470 27335 647133 496815 150318 18709 62636 48335 129680 20638 1 CAMPERSHIPS (INDIVIDUALS) 320 35767 NATIONAL REGISTRATION FEES 754 45678 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. PART III 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. X X X X X 0 0 0 0 0 0 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 176783 0 0 0 0 0 18975 0 12004 0 207762 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X MAINTENANCE SUPPLIES 10 7548 FAIR MARKET VALUE X MATERIALS AND FOOD 7 2671 FAIR MARKET VALUE X CAPITAL ITEMS 2 2280 FAIR MARKET VALUE X ADVERTISING MATERIALS AND SUPPLIES 1 414 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 797,049. 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 797049 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 176783 ACTUAL W-2'S