2017-10-04T06:38:22-05:00 2016-12-31 131639826 EISNERAMPER LLP 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2016-01-01 231352048 BOY SCOUTS OF AMERICA WASHINGTON CROSSING COUNCIL BOYS 2153487205 1 SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN SCOUT EXECUTIVE 2153487205 2017-09-27 1 HELEN M MARTIN P01330899 2158818800 64.238.150.4 2017-09-27 20:08:53 ED P F81DCA92B917B4887B7FAF71296E4FB236FABEB0 F81DCA92B917B4887B7FAF71296E4FB236FABEB0 2016 2021-01-29 14:40:06Z SCOUT EXEC 1 SCOUT WAY DOYLESTOWN PA 18901 4536412 0 1761 X WWW.WASHINGTONCROSSINGBSA.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. 64 64 150 3542 0 0 1071151 1029657 1762192 1987714 2532 35466 496332 513950 3332207 3566787 16478 8928 0 0 1531647 1570972 9586 11436 383316 1714397 1714476 3272108 3305812 60099 260975 5425285 5921509 442930 513556 4982355 5407953 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 2016 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 2260285 762475 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. 620791 8928 1757946 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. 2881076 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 17 0 1 150 1 0 0 0 0 0 1 1 0 0 0 0 X 64 64 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 EXEC 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 MICHAEL CUNNIFF COUNCIL COMMISSIONER 1.00 X X 0 0 0 MICHAEL SHAVEL PRESIDENT 1.00 X X 0 0 0 BLAIR RUSH EXECUTIVE VP/PRES ELECT 1.00 X X 0 0 0 WILLIAM PFUNDT IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 RAY VANDENBERGHE 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 FREDERICK E SCHEA VICE PRESIDENT 1.00 X X 0 0 0 TERRY MCCARTY VICE PRESIDENT 1.00 X X 0 0 0 DAVE HECKLER VICE PRESIDENT 1.00 X X 0 0 0 VICTOR ELGORT VICE PRESIDENT 1.00 X X 0 0 0 WILLIAM O'SHEA VICE PRESIDENT 1.00 X X 0 0 0 ANDY JOST VICE PRESIDENT 1.00 X X 0 0 0 SEAN MURRAY VICE PRESIDENT 1.00 X X 0 0 0 ROBERT LB HARMAN VICE PRESIDENT 1.00 X X 0 0 0 RICHARD PFALTZGRAFF MERCER AREA DISTRICT CHAIR 1.00 X 0 0 0 WILLIAM PITTS TAMANEND DISTRICT CHAIR 1.00 X 0 0 0 THOMAS ROWLAND TOHICKON DISTRICT CHAIR 1.00 X 0 0 0 ROGER MALONE HUNTERDON ARROWHEAD DISTRICT CHAIR 1.00 X 0 0 0 AL CELINI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BARRY FRANK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRETT HARRISON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS FINNEGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS FOSMIRE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS ROGERS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAN MARRAZZO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GONDAK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS FULLMAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LERCH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELLEN DODEL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK CARROLL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK SULLIVAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GAIL HILL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREG MORGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 HOWARD HOE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES OTTO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMIE HADDON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFFREY TUSHAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN BENSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN JORDON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN KIRKENIR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SMITH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KEITH SCHNECK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KEVIN CORNWALL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARCIA KARROW EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK ZABA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATT KNIPMEYER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATTHEW GALVIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MIKE FITZPATRICK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MIKE ROSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PETE LIPTROT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROB SIGETY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT GILMORE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RON DAVIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SANDY DURST EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SYDNEY MARTIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 TODD WARNER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCE QUINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM HARNER VICE PRESIDENT 1.00 X X 0 0 0 WILLIAM HENDERSEN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM NORCROSS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 40.00 X 163876 0 30377 163876 0 30377 1 0 1 0 NATIONAL BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 SUPPLIES 755686 ARAMARK 900 MULBERRY STREET SCRANTON PA 18510 FOOD SERVICES 473391 2 32054 148582 849021 795 1029657 CAMPING REVENUE 713990 1757946 1757946 ACTIVITY REVENUE 713990 229768 229768 1987714 63630 63630 11695 0 11695 11695 11695 280653 308817 -28164 -28164 -28164 49563 148582 68320 -18757 -18757 933488 592488 341000 341000 OTHER REVENUE 713990 180012 180012 180012 3566787 2520421 0 16709 8928 8928 194253 126264 19425 48564 1094930 969732 10995 114203 57557 51394 2261 3902 113475 90217 710 22548 110757 95663 2264 12830 22506 19672 158 2676 11436 11436 24743 24743 96696 84519 679 11498 68954 55792 1416 11746 12461 10892 87 1482 183568 176759 991 5818 91978 85158 263 6557 49931 45691 284 3956 74162 73836 49 277 90427 89201 184 1042 CAMP SUPPLIES 614467 612667 209 1591 REPAIRS & MAINTENANCE 151687 147730 508 3449 RECOGNITION 109326 49649 55 59622 PRINTING 46083 24507 328 21248 77487 62805 554 14128 3305812 2881076 41420 383316 470982 861601 322654 317897 144656 42036 2217 16218 94115 163485 60346 107398 4381847 2660639 1732280 1721208 2496986 2565880 101049 125786 5425285 5921509 57532 61741 46246 114924 339152 336891 442930 513556 X 3858267 3949522 176064 258415 948024 1200016 4982355 5407953 5425285 5921509 X 260975 163087 1536 X X 0 1 X 1 0 X 1209677 546071 580784 1071151 1029657 4437340 1209677 546071 580784 1071151 1029657 4437340 606329 3831011 45148 189540 54274 71024 75325 435311 31081 124553 107584 109802 129825 502845 5375496 10007470 0.71270 0.69930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 2440891 250456 135687 55017 24743 2747274 2464520 201480 -130264 70662 24183 2440891 2448358 46352 112758 126321 16627 2464520 2113186 65849 341677 69419 2935 2448358 1337527 735825 98667 56384 2449 2113186 0.73030 0.22190 0.04780 1 0 587298 587298 2621627 1770617 851010 1060403 813848 246555 112519 76174 36345 1721208 PAYROLL TAXES WITHHELD AND ACCRUED 6633 CUSTODIAN ACCOUNTS 330258 336891 X 3732825 163087 1415 1536 166038 3566787 0 3566787 3275537 1415 1415 3274122 31690 31690 3305812 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, 2016 AND 2015, 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, 2016 OR 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 1,536. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 31,690. GOLF OUTING-SPRING MILL 55890 41890 14000 7535 7977 9745 GOLF OUTING-SAUCON GOLF TENNIS 29575 19825 9750 10278 5687 3277 6 107585 86867 20718 25816 23131 19373 193050 148582 44468 43629 36795 32395 112819 -68351 1 CAMPERSHIPS 68 8928 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 0 0 0 0 0 0 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 163876 0 0 0 0 0 12355 0 18022 0 194253 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 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 PRACTICES FOR THE CHIEF EXECUTIVE OFFICER POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO IMPROVE THE OVERALL PERFORMANCE OF THE COUNCIL. THE ORIGINAL LETTER OF EMPLOYMENT WILL PROVIDE ALL COMPENSATION AND BENEFITS FOR THE SCOUT EXECUTIVE. 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 1023 AND FORM 990 ARE 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 1,536. 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.