2016-07-19T09:46:40-05:00 2015-12-31 131639826 EISNERAMPER LLP 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2015-01-01 231352048 BOY SCOUTS OF AMERICA WASHINGTON CROSSING COUNCIL BOYS 2153487205 1 SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN SCOUT EXECUTIVE 2153487205 2016-06-30 1 HELEN M MARTIN P01330899 2158818800 2015 2016-09-27 15:27:22Z SCOUT EXEC 1 SCOUT WAY DOYLESTOWN PA 18901 4690459 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. 65 65 131 3663 0 0 580784 1071151 1755172 1762192 73999 -1605 494658 496332 2904613 3328070 17191 16478 0 0 1474004 1531647 9215 9586 288768 1492945 1714397 2993355 3272108 -88742 55962 5474804 5425285 476579 447067 4998225 4978218 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 2015 WE HAD 292 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 2299075 5852 572859 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. 601237 10626 1645622 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. 2900312 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 11 0 1 131 1 0 0 0 0 0 1 1 0 0 0 0 X 65 65 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 FREDERICK E SCHEA NATIONAL COUNCIL REP 1.00 X X 0 0 0 ROBERT GILMORE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM PFUNDT IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MICHAEL SHAVEL PRESIDENT 1.00 X X 0 0 0 MICHAEL GOODWIN VICE PRESIDENT 1.00 X X 0 0 0 ELLEN DODEL VICE PRESIDENT 1.00 X X 0 0 0 ROBERT E HARMAN 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 STEVE PRUSIENSKI TREASURER 1.00 X X 0 0 0 KEVIN CORNWALL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 AL CELINI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VICTOR ELGORT VICE PRESIDENT 1.00 X X 0 0 0 CHRIS FOSMIRE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM HARNER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GONDAK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM O'SHEA VICE PRESIDENT 1.00 X X 0 0 0 DAVID HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN JORDON VICE PRESIDENT 1.00 X X 0 0 0 STEPHEN KAUFHOLD ASSISTANT TREASURER 1.00 X X 0 0 0 JOHN BENSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LERCH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 HOWARD HOE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SYDNEY MARTIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL MASKO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM NORCROSS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RON DAVIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS FINNEGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCE QUINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MIKE ROSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROB SIGETY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KEITH SCHNECK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK SULLIVAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFF TUSHAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 TODD WARNER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRETT HARRISON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK ZABA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES OTTO EXECUTIVE BOARD MEMBER 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 LAWRENCE ROBINSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMIE HADDON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PETE LIPTROT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BLAIR RUSH EXECUTIVE VP/PRES ELECT 1.00 X X 0 0 0 ROBIN WIESSMANN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREG MORGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SHAFFER EXECUTIVE BOARD MEMBER 1.00 X X 0 0 0 ANDY JOST VICE PRESIDENT 1.00 X X 0 0 0 LEE BOSS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL CUNNIFF COUNCIL COMMISSIONER 1.00 X X 0 0 0 DAN MARRAZZO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATTHEW GALVIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM HENDERSEN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GAIL HILL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARCIA KARROW EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN KIRKENIR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATT KNIPMEYER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS ROGERS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SMITH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 COLTRANE STANSBURY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RAY VANDENBERGHE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK CARROLL TOHPENDEL DISTRICT CHAIRMA 1.00 X 0 0 0 RICHARD PFALTZGRAFF MERCER AREA DISTRICT 1.00 X 0 0 0 ROGER MALONE HUNTERDON ARROWHEAD DISTRI 1.00 X 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 40.00 X 145509 0 27598 145509 0 27598 1 0 1 0 NATIONAL BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 SUPPLIES 668384 ARAMARK IMMACULATA UNIVERSITY IMMACULATA PA 19345 FOOD SERVICES 489236 2 62011 60249 948891 2266 1071151 CAMPING REVENUE 713990 1645622 1645622 ACTIVITY REVENUE 713990 116570 116570 1762192 57949 57949 13075 0 13075 13075 13075 606276 665830 -59554 -59554 -59554 109802 60249 69759 40043 40043 991237 626800 364437 364437 OTHER REVENUE 713990 78777 78777 78777 3328070 2218481 0 38438 16478 16478 173107 112519 43277 17311 1077145 975688 17406 84051 53521 45257 2917 5347 114970 102615 870 11485 112904 99700 4660 8544 21087 18847 299 1941 9586 9586 24183 24183 95376 81753 1821 11802 54571 46136 2418 6017 9761 8724 139 898 149623 144278 1816 3529 60120 53246 624 6250 34774 30008 502 4264 200 200 190163 187498 941 1724 70105 69087 359 659 CAMP SUPPLIES 607564 601237 580 5747 RECOGNITION 100500 40195 283 60022 REPAIRS & MAINTENANCE 97296 91077 2195 4024 FIXED ASSET RETIREMENTS 78477 78477 120597 97292 1921 21384 3272108 2900312 83028 288768 535487 470982 424490 322654 39549 144656 8624 2217 121688 94115 30757 60346 4318757 2586477 1829689 1732280 2377607 2496986 106913 101049 5474804 5425285 44046 57532 74921 50383 357612 339152 476579 447067 X 3791602 3828304 264215 211890 942408 938024 4998225 4978218 5474804 5425285 X 55962 -70105 -5864 X X 0 1 X 1 0 X 529478 1209677 546071 580784 1071151 3937161 529478 1209677 546071 580784 1071151 3937161 618933 3318228 37695 45148 189540 54274 71024 397681 37451 31081 124553 107584 109802 410471 4745313 10000071 0.69930 0.68100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 2464520 201480 -130264 70662 24183 2440891 2448358 46352 112758 126321 16627 2464520 2113186 65849 341677 69419 2935 2448358 1337527 735825 98667 56384 2449 2113186 1277757 62742 -1012 1960 1337527 0.58300 0.38400 0.03300 1 0 587298 587298 2621627 1730849 890778 932089 714766 217323 177743 140862 36881 1732280 PAYROLL TAXES WITHHELD AND ACCRUED 7922 CUSTODIAN ACCOUNTS 331230 339152 X 3255911 -70105 3810 -5864 -72159 3328070 0 3328070 3251031 3810 3810 3247221 24887 24887 3272108 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 ("IRS") 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, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COUNCIL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013. THE TAX RETURNS OF COUNCIL FOR THE YEARS ENDED DECEMBER 31, 2011 THROUGH 2014 ARE OR WILL BE SUBJECT TO EXAMINATION BY THE IRS AND OTHER VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -5,864. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 24,887. GOLF OUTING-SPRING MILL 56070 20300 35770 9050 10090 6101 GOLF OUTING-SAUCON GOLF TENNIS 25580 14200 11380 8510 4250 3366 5 85745 25749 59996 8100 9516 6428 167395 60249 107146 25660 23856 15895 65411 41735 1 CAMPERSHIPS DUES/MEMBERSHIP ASSISTANCE 214 5852 CAMPERSHIPS 83 10626 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. DUES/MEMBERSHIP ASSISTANCE CONSISTS OF ITEMS SUCH AS NATIONAL REGISTRATION FEES, UNIFORM ITEMS, CAMP AND PROGRAM FEES AND OTHER BOOKS AND PROGRAM MATERIALS AWARDED TO AT-RISK PARTICIPANTS/UNITS ON A ONE-TIME BASIS TO GET THEM OR THE UNIT ESTABLISHED IN SCOUTING PROGRAMS. NO ADDITIONAL MONITORING IS REQUIRED BEYOND AWARDING OF THE CAMPERSHIPS OR DUES/MEMBERSHIP ASSISTANCE. X 0 0 0 0 0 0 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 145509 0 0 0 0 0 15696 0 11902 0 173107 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 -5,864. 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.