2020-07-13T12:41:23-05:00 2019-12-31 131639826 EISNERAMPER LLP 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2019-01-01 231352048 BOY SCOUTS OF AMERICA WASHINGTON CROSSING COUNCIL BOYS 2153487205 1 SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 2153487205 2020-06-26 1 HELEN M MARTIN P01330899 2158818800 64.238.150.4 2020-06-26 09:17:18 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0EDE4F5BE59FB99924CAAEE7408372872BC47088 2019 2021-01-29 14:40:06Z MAGNE G GUNDERSEN 1 SCOUT WAY DOYLESTOWN PA 18901 3633440 0 1761 X WWW.BSAWCC.ORG X 1928 PA TO SERVICE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 66 66 132 3255 0 0 1141730 724008 1484320 1499886 66425 104155 340516 256708 3032991 2584757 16003 16057 0 0 1497175 1477711 0 0 251616 1312359 1174476 2825537 2668244 207454 -83487 6020890 6573366 435650 578830 5585240 5994536 X TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. IN 2019 WE HAD 270 EAGLE SCOUTS. AN EAGLE SCOUT MUST LIVE BY THE SCOUT OATH AND LAW AND AN EAGLE SCOUT MUST SHOW EAGLE SPIRIT THROUGH LEADERSHIP AND SERVICE. 0 0 1929033 390152 SCOUTING:CUB SCOUTS - FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. BOY SCOUTING - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THE COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT ASSIST WITH EDUCATION AND CAREER SELECTIONS, LIFE LONG CAREER OR HOBBIES, SERVICE TO THE COMMUNITY, AND THE DEVELOPMENT OF FUTURE LEADERS FOR BUSINESSES, OUR COMMUNITY AND OUR COUNTRY. IN 2019, 7,732 YOUTH MEMBERS WERE SERVED BY THE COUNCIL. IN ADDITION, 50,139 SERVICE HOURS WERE CONTRIBUTED BY YOUTH, LEADERS AND FAMILIES IN 2019. 400081 16057 1377059 CAMPING:PROVIDES EXPERIENCE TO HELP YOUNG MEN AND WOMEN, AGES 14-20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, RECOGNITION PROGRAM AND YOUTH PROTECTION TRAINING. IN 2019, 5,963 SCOUTS HAD A CAMPING EXPERIENCE. 2329114 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 0 0 0 0 0 0 0 0 0 1 14 0 1 132 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 66 66 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NJ X MAGNE G GUNDERSEN SCOUT EXECUTIVE 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 MICHAEL CUNNIFF COUNCIL COMMISSIONER 1.00 X X 0 0 0 BLAIR RUSH PRESIDENT 1.00 X X 0 0 0 MICHAEL SHAVEL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 ANDREW JOST NATIONAL COUNCIL REP 1.00 X X 0 0 0 FREDERICK SCHEA NATIONAL COUNCIL REP 1.00 X X 0 0 0 STEVE PRUSIENSKI TREASURER 1.00 X X 0 0 0 STEPHEN KAUFHOLD ASSISTANT TREASURER 1.00 X X 0 0 0 TERRANCE MCCARTHY EXECUTIVE VICE PRESIDENT/ PRESIDENT ELECT 1.00 X X 0 0 0 CHRIS FINNEGAN VICE PRESIDENT 1.00 X X 0 0 0 TERRANCE MCCARTY VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL FRISBIE VICE PRESIDENT 1.00 X X 0 0 0 ROBERT LB HARMAN VICE PRESIDENT 1.00 X X 0 0 0 WILLIAM HARNER VICE PRESIDENT 1.00 X X 0 0 0 MARCIA KARROW VICE PRESIDENT 1.00 X X 0 0 0 JOHN KIRKENIR MERCER AREA DISTRICT CHAIR 1.00 X 0 0 0 F WILLIAM COPE TOHICKON DISTRICT CHAIR 1.00 X 0 0 0 ROGER MALONE HUNTERDON ARROWHEAD DISTRICT CHAIR 1.00 X 0 0 0 JOSEPH HOGAN TAMANEND DISTRICT CHAIRMAN 1.00 X 0 0 0 MATT ARLEN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN BENSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK CARROLL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER CATTIE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GEORGE CONLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KEVIN CORNWALL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RONALD DAVIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELLEN DODEL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 HEALTH DUMACK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VICTOR ELGORT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARY HANSON FATZINGER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BARRY FRANK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS FULLMAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL GALLAGHER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT GILMORE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GONDAK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM HENDERSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 HOWARD HOE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATT KNIPMEYER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LERCH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PETE LIPTROT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DANIEL MARRAZZO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SYDNEY MARTIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREGORY MORGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CYTHIA MURPHY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SEAN MURRAY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN NIERADKA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM NORCROSS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRIDGET O CONNELL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM OSHEA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES OTTO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RYAN PARRY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM PFUNDT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN PONZURIC EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCENT QUINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS ROGERS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL ROSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KALIE ROTT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 THOMAS ROWLAND EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SEVERINO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SMITH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WENDI THOMAS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFFERY TUSHAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RAY VANDEN BERGHE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LINDA WACKERMAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK ZABA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 50.00 X 187746 0 31725 187746 0 31725 1 0 1 0 ARAMARK 900 MULBERRY STREET SCRANTON PA 18510 FOOD SERVICES 365025 COPPOLA BROTHERS 1630 RT 31 CLINTON NJ 08809 CONSTRUCTION 200188 2 37520 127955 558533 7810 724008 CAMPING REVENUE 713990 1377059 1377059 ACTIVITY REVENUE 713990 97719 97719 OTHER PROGRAM REVENUES 713990 16448 16448 MEETING ROOM USAGE FEE 900099 8660 8660 1499886 84545 84545 515179 495569 19610 19610 19610 48973 127955 59590 -10617 -10617 760849 493524 267325 267325 2584757 1767211 0 93538 16057 16057 178071 142656 21947 13468 986087 850989 37733 97365 66176 58165 2830 5181 151209 122699 9952 18558 96168 83379 4476 8313 22720 16642 760 5318 28418 28418 22481 8684 397 13400 48725 47032 243 1450 13604 9965 455 3184 154793 148768 2056 3969 32244 26879 426 4939 36201 30430 607 5164 78516 77801 250 465 110307 108918 486 903 CAMP SUPPLIES 384506 384506 REPAIRS & MAINTENANCE 65259 61524 1026 2709 OTHER EXPENSES 42878 31804 2852 8222 RECOGNITION 41955 22059 73 19823 91869 80157 945 10767 2668244 2329114 87514 251616 403645 757818 367554 19704 7729 14500 56996 13094 183262 175528 70963 74930 4756006 2822999 1779225 1933007 3031862 3453693 119654 131092 6020890 6573366 22555 21694 35405 58015 377690 499121 435650 578830 X 4037269 4224842 1547971 1769694 5585240 5994536 6020890 6573366 X -83487 484344 -2999 11438 X X 0 1 X 1 0 X 1071151 1029657 780249 906670 724008 4511735 1071151 1029657 780249 906670 724008 4511735 4511735 71024 75325 77735 86057 84545 394686 109802 49563 48426 45707 253498 5159919 8490829 0.87440 0.85760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUES - 2015 AMOUNT: $ 109,802. 2016 AMOUNT: $ 49,563. 2017 AMOUNT: $ 48,426. 2018 AMOUNT: $ 45,707. 2019 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 2774121 7606 484772 74312 3192187 2992493 158694 -316436 60630 2774121 2747274 3200 329910 59124 28767 2992493 2440891 250456 135687 55017 24743 2747274 2464520 201480 -130264 70662 24183 2440891 0.49020 0.07940 0.43040 1 0 587298 587298 2903549 1894440 1009109 1087330 840397 246933 177829 88162 89667 1933007 PAYROLL TAXES WITHHELD AND ACCRUED 7561 CUSTODIAN ACCOUNTS 491560 499121 X 3052121 484344 11438 495782 2556339 28418 28418 2584757 2609168 2999 2999 2606169 28418 33657 62075 2668244 PART V, LINE 4: IT IS THE COUNCIL'S INTENTION TO USE INCOME FROM THESE FUNDS AS NECESSARY TO MEET SPECIFIC PURPOSES AS DETERMINED BY THE COUNCIL. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED COUNCIL AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF COUNCIL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY COUNCIL AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COUNCIL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2019 OR 2018 PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 11,438. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 33,657. GOLF OUTING-SPRING MILL 64433 47848 16585 8755 7480 3363 CLAY SHOOT 35818 29215 6603 7874 2199 1399 3 76677 50892 25785 1331 12578 12161 2450 176928 127955 48973 1331 29207 21840 7212 59590 -10617 1 CAMPERSHIPS 89 16057 PART I, LINE 2: DESCRIPTION OF PROCEDURE FOR MONITORING USE OF FUNDS: CAMPERSHIP AWARDS ARE MANAGED AND DETERMINED FOR FINANCIAL NEED VIA AN APPLICATION PROCESS BY THE CAMP DIRECTOR. NO ADDITIONAL MONITORING IS REQUIRED BEYOND AWARDING OF THE CAMPERSHIPS. X X X 0 0 0 0 0 0 0 0 0 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 187746 0 0 0 0 0 9579 0 22146 0 219471 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE SCOUT EXECUTIVE AND THE CHAIRMAN OF THE AUDIT COMMITTEE REVIEW THE FORM 990 AFTER IT HAS BEEN PREPARED BY THE INDEPENDENT ACCOUNTANT. AFTER THEIR COMMENTS HAVE BEEN ADDRESSED, THE FORM 990 IS PRESENTED TO THE FULL EXECUTIVE BOARD IN ORDER TO GAIN APPROVAL. AFTER APPROVAL HAS BEEN PROVIDED TO THE SCOUT EXECUTIVE, THE RETURN IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, AS WELL AS EMPLOYEES, ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THESE STATEMENTS ARE REVIEWED BY THE SCOUT EXECUTIVE AND THE BOARD IN ORDER TO DETERMINE IF ANY CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 BOY SCOUTS OF AMERICA WASHINGTON CROSSING COUNCIL'S OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE SCOUT EXECUTIVE COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION AS RECOMMENDED BY NATIONAL COUNCIL, BOY SCOUTS OF AMERICA AND/OR MERIT INCREASES BASED ON ANNUAL OBJECTIVES PRE-DETERMINED EACH YEAR BY THE COUNCIL PRESIDENT AND THE AREA DIRECTOR. THE COUNCIL PRESIDENT WILL APPOINT, EACH YEAR, A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND FOR APPROVAL TO THE EXECUTIVE BOARD SALARY AND BENEFITS FOR THE SCOUT EXECUTIVE. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 18 COUNCIL'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ADMINISTRATIVE HEADQUARTERS OF THE COUNCIL. FORM 990, PART VI, SECTION C, LINE 19 COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST OF THE ADMINISTRATIVE HEADQUARTERS OF THE COUNCIL. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 11,438. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.