2025-08-25T05:55:06-05:00 2024-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2024-01-01 160743108 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 JONATHAN WIDMARK EXECUTIVE DIRECTOR 5852418559 2025-08-21 1 1 RAYMOND J JACOBI P00160856 5854231860 2025-08-21 2024 2025-03-06 01:10:19Z BRENDON CROSSING 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 4055063 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. 51 51 143 2408 0 0 952362 1337930 1777750 1801215 2048 2369 635954 373077 3368114 3514591 71054 87271 0 0 2226948 2272078 0 0 532893 2137756 2232427 4435758 4591776 -1067644 -1077185 5600306 5202479 782853 519417 4817453 4683062 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 1861757 69235 433616 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1943525 18036 1382342 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 368654 OTHER PROGRAM SERVICES 3805282 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 54 0 143 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 51 51 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 BRENDON CROSSING TREASURER/VP OF MEMBERSHIP 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 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/TREASURER 1.00 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 BOARD MEMBER 1.00 X 0 0 0 DAVID BULLWINKLE 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 - TERM ENDED MAY 2024 1.00 X 0 0 0 JEREMY COONEY VP OF ADMINISTRATION - TERM ENDED JULY 2024 2.00 X X 0 0 0 FRANK CREGO PAST PRESIDENT - TERM ENDED DURING YEAR 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 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/VP OF CAMPING 2.00 X X 0 0 0 PETER MILES CHAIR, WESTERN GATEWAY DIS 2.00 X 0 0 0 DWIGHT PALMER 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 DOUG STRONG VP OF DISTRICT OPERATIONS 2.00 X X 0 0 0 DAVID WILSON BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 SCOTT BISCHOPING VP OF EXPLORING - TERM ENDED MAY 2024 2.00 X X 0 0 0 KATHY ELLIOTT VP OF CAMPING/BOARD MEMBER 2.00 X X 0 0 0 STEPHEN MOORE VP OF PROPERTIES 2.00 X X 0 0 0 TODD SHINAMAN BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 TIMOTHY TINDALL VP OF FUND DEVELOPMENT 2.00 X X 0 0 0 MARK COHEN BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER BJORLING COUNCIL COMMISSIONER 2.00 X 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 CHAIR WATERS EDGE 2.00 X 0 0 0 MICHAEL CHEN PHD BOARD MEMBER - TERM ENDED FEB 2024 1.00 X 0 0 0 KEVIN CASEY MD BOARD MEMBER 1.00 X 0 0 0 ROBERT BRAUN BOARD MEMBER 1.00 X 0 0 0 MATTHEW EMENS BOARD MEMBER 1.00 X 0 0 0 DOUGLAS HILFIKER BOARD MEMBER 1.00 X 0 0 0 MARK PEDERSEN BOARD MEMBER 1.00 X 0 0 0 LA'RON SINGLETARY BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 WILLIAM KOCHER BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 TONY LAFOUNTAIN BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 DAVID MADISON VP OF PROGRAM 2.00 X X 0 0 0 JONATHAN ZIEHL DIRECTOR CHAIR, ERIE TRAIL 2.00 X 0 0 0 MARK SHEPPARD DIRECTOR CHAIR, GLACIER LA 1.00 X 0 0 0 MICHAEL RUSINKO BOARD MEMBER - TERM ENDED MAY 2024 1.00 X 0 0 0 ANDREW BRADY BOARD MEMBER - JOINED AUG 2024 1.00 X 0 0 0 JOZEF KUZMKOWSKI BOARD MEMBER - JOINED MAY 2024 1.00 X 0 0 0 TIMOTHY LYSTER BOARD MEMBER - JOINED MAY 2024 1.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 39.00 1.00 X 187021 0 40153 187021 0 40153 1 0 1 0 0 78466 361818 897646 109849 1337930 CAMPING REVENUE 900099 1382342 1382342 OTHER INCOME 900099 225418 225418 ACTIVITY FEES 900099 193455 193455 1801215 2369 2369 128532 0 128532 128532 128532 140020 361818 150340 -10320 -10320 644997 390132 254865 254865 3514591 2184612 0 -7951 87271 87271 208201 178011 5622 24568 1576002 1208818 66936 300248 131565 108595 22970 210063 142683 17207 50173 146247 116169 5382 24696 27000 27000 398 398 113207 99072 9677 4458 110518 105541 995 3982 605523 581883 3568 20072 33614 29640 1429 2545 399142 377009 11224 10909 104268 97866 1899 4503 30975 24346 1745 4884 104469 104469 252261 226509 13467 12285 117067 108474 4494 4099 MISCELLANEOUS 193547 183712 2121 7714 RECOGNITION AWARDS 94814 66321 263 28230 RENT AND MAINTENANCE OF 45624 36362 2705 6557 4591776 3805282 253601 532893 855739 358010 66455 173501 295347 266279 51560 86705 56288 74925 54020 75413 12109515 8060934 4105766 4048581 86879 96463 28252 22602 5600306 5202479 121400 56005 124993 151633 535193 310692 1267 1087 782853 519417 X 4234128 4182542 583325 500520 4817453 4683062 5600306 5202479 X -1077185 34978 907816 X X 0 1 X 1 0 X 1432676 2540880 1125463 952362 1337930 7389311 1432676 2540880 1125463 952362 1337930 7389311 7389311 112009 115377 114561 114115 130900 586962 7976273 9757717 0.92640 0.92910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 535193 224501 310692 1 X 15846555 1694956 736674 16804837 14247581 2185460 586486 15846555 23796902 -2984455 6564866 14247581 21673427 2615383 491908 23796902 20342404 1956647 625624 21673427 0.04430 0.57220 0.38350 0 1 1 684957 684957 9352038 6343871 3008167 1273884 980116 293768 798636 736947 61689 4048581 OTHER LIABILITIES 1087 1087 X 4458972 34978 1985 907816 944779 3514193 398 398 3514591 4593363 1985 1985 4591378 398 398 4591776 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 AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE COUNCIL AND ENDOWMENT FUND'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. 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 907,816. LOBSTERFEST 134945 96945 38000 31770 600 CASTING FOR CHARACTER 99863 69623 30240 10175 1648 7910 9475 5 267030 191825 75205 6357 19231 26208 35912 501838 358393 143445 10175 8005 19231 65888 45987 149286 -5841 1 CAMPERSHIPS (INDIVIDUALS) 121 18036 THE COUNCIL PROVIDES ASSISTANCE TO INDIVIDUALS TO HELP COVER THE COST OF CAMPING EXPERIENCES FOR THOSE INDIVIDUALS. NATIONAL REGISTRATION FEES 586 24235 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 9 45000 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 186524 0 0 0 497 0 5366 0 34787 0 227174 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X 2 1457 FMV X CAPITAL ITEMS 10 101242 FMV X MAINTENANCE SUPPLIES 4 4770 FMV X MATERIALS AND FOOD 8 2380 FMV 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 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 907,816. 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 953356 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 187021 ACTUAL W-2'S BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND J 1209 ACTUAL TRANSFER