2015-08-06T08:59:56-05:00 2014-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2014-01-01 160743108 SENECA WATERWAYS COUNCILINC BOY SCOUTS OF AMERICA SENE 5852444210 2320 BRIGHTON-HENRIETTA TOWNLINE ROAD ROCHESTER NY 14623 STEPHEN T HOITT EXECUTIVE DIRECTOR 5852444210 2015-08-04 1 RAYMOND J JACOBI P00160856 5854231860 2015-08-04 2014 2016-02-25 16:41:14Z STEPHEN T HOITT 2320 BRIGHTON-HENRIETTA TOWNLINE ROAD ROCHESTER NY 14623 5241847 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. 65 64 225 4642 0 0 1484172 2571381 2525099 2487479 749398 73292 0 0 4758669 5132152 40469 53358 0 0 2310359 2095898 0 0 482403 2410529 2681109 4761357 4830365 -2688 301787 8963101 8708719 2322296 1623617 6640805 7085102 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2591225 26358 881623 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1596695 27000 1479444 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 126412 OTHER PROGRAM SERVICES 4187920 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 1 1 0 0 0 0 1 1 1 0 0 1 28 0 1 225 1 0 0 0 0 0 0 0 0 0 0 X 65 64 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X LORI WILKES 5852444210 2320 BRIGHTON HENRIETTA TOWNLINE RD ROCHESTER NY 14623 FRED G ATEN JR VP OF BOARD DEVELOPMENT 2.00 X X 0 0 0 ANDREW AUGUST BOARD MEMBER 1.00 X 0 0 0 MATTHEW AUGUSTINE BOARD MEMBER 1.00 X 0 0 0 GARY BAXTER BOARD MEMBER 1.00 X 0 0 0 DONALD BENNETT NATIONAL COUNCIL REP. 1.00 X 0 0 0 DANIEL BICKEL VP OF CAMPING 2.00 X X 0 0 0 PETER COLLINGE BOARD MEMBER 1.00 X 0 0 0 ANNEMARIE COOK BOARD MEMBER 1.00 X 0 0 0 ANDREW COSTANZA BOARD MEMBER 1.00 X 0 0 0 FRANK CREGO BOARD MEMBER/PAST PRESIDENT 1.00 X 0 0 0 BRENDON CROSSING BOARD MEMBER 1.00 X 0 0 0 HONORABLE CRAIG J DORAN BOARD MEMBER 1.00 X 0 0 0 JAY DUTCHER CHAIR, EXPLORING DISTRICT 1.00 X 0 0 0 PAUL FERBER PHD BOARD MEMBER 1.00 X 0 0 0 SCOTT FRAME BOARD MEMBER THROUGH 5/5/14 1.00 X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 X 0 0 0 JOHN GALATI BOARD MEMBER 1.00 X 0 0 0 TIMOTHY GARMAN BOARD MEMBER THROUGH 5/5/14 1.00 X 0 0 0 MICHAEL GILBERT CHAIR, EXPLORING WEST DISTRICT TO 5/5/14 1.00 X 0 0 0 IRA GOLDMAN CHAIR, MOHAWK DISTRICT 1.00 X 0 0 0 JEFFREY HALIK VP OF MARKETING 2.00 X X 0 0 0 FRANK HALSTEAD CHAIR, SENECA DISTRICT 1.00 X 0 0 0 LEWIS HEISMAN VP OF FUNDRAISING 2.00 X X 0 0 0 DONALD HENSEL CHAIR, LIGHTHOUSE DISTRICT THRU 5/5/14 1.00 X 0 0 0 KENT JOHNSON BOARD MEMBER 1.00 X 0 0 0 VALERIE KALWAS COUNCIL COMMISSIONER 2.00 X X 0 0 0 ROBERT KERNAN JR CHAIR, AUDIT COMMITTEE 1.00 X 0 0 0 ROBERT KESSLER EXECUTIVE VICE PRESIDENT 2.00 X X 0 0 0 DAVID KLEIN BOARD MEMBER/PAST PRESIDENT 1.00 X 0 0 0 RON KNIGHT IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 RAYMOND LECHASE II BOARD MEMBER 1.00 X 0 0 0 JEFFREY LEENHOUTS BOARD MEMBER 1.00 X 0 0 0 DAVE LEVESQUE CHAIR, BLACK CREEK DISTRICT 1.00 X 0 0 0 DAVID LIPPITT COUNCIL PRESIDENT 4.00 X X 0 0 0 ADMIRAL LORD BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LYNCH VP OF DISTRICT OPS/PAST PRESIDENT 2.00 X X 0 0 0 JOSEPH MARINELLI VP OF EXPLORING/PAST PRESIDENT 2.00 X X 0 0 0 GERALD MCCUE BOARD MEMBER 1.00 X 0 0 0 IRA MILLER BOARD MEMBER 1.00 X 0 0 0 LINDA MOORE BOARD MEMBER THROUGH 5/5/14 1.00 X 0 0 0 JOYCE MOYER BOARD MEMBER 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT 1.00 X 0 0 0 DENNIS O'NEILL BOARD MEMBER THROUGH 5/5/14 1.00 X 0 0 0 TED ORR VP OF PROGRAM 2.00 X 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 BOARD MEMBER/PAST PRESIDENT 1.00 X 0 0 0 KEVIN PARKER BOARD MEMBER 1.00 X 0 0 0 PHILIP POVERO 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 RICHARD RASMUSSEN CHAIR, GENESEE CROSSROADS DISTRICT 1.00 X 0 0 0 HENRY ROENKE III BOARD MEMBER 1.00 X 0 0 0 TERENCE ROBINSON JR BOARD MEMBER 1.00 X 0 0 0 HARRIS RUSITZKY BOARD MEMBER 1.00 X 0 0 0 CHARLES RUSSELL TREASURER 2.00 X X 0 0 0 LEON SAWYKO LEGAL COUNSEL 2.00 X 0 0 0 ROBERT SCHICK BOARD MEMBER/PAST PRESIDENT 1.00 X 0 0 0 CHRIS SCHULITZ VP OF MEMBERSHIP 2.00 X X 0 0 0 HEZEKIAH SIMMONS BOARD MEMBER THROUGH 8/26/14 1.00 X 0 0 0 GARY SMITH BOARD MEMBER 1.00 X 0 0 0 LARRY STAUB CHAIR, TOWPATH DISTRICT THRU 5/5/14 1.00 X 0 0 0 DR CLINTON STRICKLAND JR CHAIR, TURNING POINT 1.00 X 0 0 0 FRANK STRONG CHAIR,BOARD MEMBER/PAST PRESIDENT 1.00 X 0 0 0 LISA TOOLE BOARD MEMBER 1.00 X 0 0 0 GEORGE CONBOY BOARD MEMBER 1.00 X 0 0 0 DAVID GEIER BOARD MEMBER 1.00 X 0 0 0 EWART LEBLANC BOARD MEMBER 1.00 X 0 0 0 JOHN MERKLINGER CHAIR, EXPLORING WEST 1.00 X 0 0 0 ALEX MCCLEAN BOARD MEMBER 1.00 X 0 0 0 CHRISTIAN PAPPAS CHAIR, BAY WATERS DISTRICT 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 TOM RICHARDS BOARD MEMBER 1.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 38.00 2.00 X 146171 0 20020 146171 0 20020 1 0 1 0 0 349934 253968 1967479 138858 2571381 CAMPING REVENUE 900099 1479444 1479444 POPCORN SALES 900099 439882 439882 ACTIVITY FEES 900099 310240 310240 TRADING POST REVENUE 900099 131501 131501 126412 126412 2487479 13840 13840 4503 54949 0 0 4503 54949 59452 59452 109695 253968 109695 0 5132152 2487479 0 73292 53358 53358 166191 145750 3656 16785 1546688 1291291 35820 219577 225442 186859 6840 31743 157577 135998 3526 18053 97072 83129 5653 8290 740461 719053 3147 18261 555536 511766 17603 26167 140512 133619 1628 5265 37948 30479 1071 6398 43852 35783 3245 4824 54422 54422 446204 425452 8346 12406 116975 107213 3926 5836 RECOGNITION AWARDS 172770 103172 1004 68594 MISCELLANEOUS 130730 108810 6191 15729 PRINTING AND PUBLICATIO 42090 33779 456 7855 POSTAGE AND SHIPPING 37124 25521 653 10950 65413 56888 2855 5670 4830365 4187920 160042 482403 2186031 985351 21123 193157 283196 1085520 38952 94114 162929 48809 50692 75961 12733602 6667367 6072858 6066235 147320 159572 8963101 8708719 180858 144733 102524 80608 1600000 920000 438914 478276 2322296 1623617 X 5531826 5403164 1108979 1681938 6640805 7085102 8963101 8708719 X 301787 4529 -570738 708719 X X 0 1 X 1 0 X 1067528 1063267 1293416 1035986 2571381 7031578 1067528 1063267 1293416 1035986 2571381 7031578 7031578 38912 15321 11843 25549 13840 105465 7137043 2487479 0.98520 0.98190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15923919 387089 708719 15602289 14265028 151767 2203177 696053 15923919 12877909 404153 1690116 707150 14265028 13973298 269297 -565375 799311 12877909 13039988 305501 1055476 427667 13973298 0.21410 0.45270 0.33320 0 1 1 612284 612284 8738185 4305533 4432652 2259719 1544604 715115 1123414 817230 306184 6066235 CUSTODIAL ACCOUNTS 478276 478276 X PART V, LINE 4: THE ENDOWMENT 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 IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE (THE "CODE") SECTION 501(C)(3) AND NEW YORK STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2014, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO DECEMBER 31, 2011. THE TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2011 THROUGH DECEMBER 31, 2014 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND THE TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. LOBSTERFEST 96101 53230 42871 11301 31570 YOUTHPOWER DINNER 84379 69057 15322 15322 4 183183 131681 51502 9180 12185 25150 4987 363663 253968 109695 20481 59077 25150 4987 109695 0 1 CAMPERSHIPS (INDIVIDUALS) 313 27000 NATIONAL REGISTRATION FEES 718 16358 COLLEGE SCHOLARSHIPS 4 10000 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 EXECUTIVE BOARD AS WELL. 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 146171 0 0 0 0 0 13834 0 6186 0 166191 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. LECHASE CONSTRUCTION ENTITY OWNED BY BOARD MEMBER RAYMOND LECHASE II 829386 NEW BUILDING REMODELING CONSTRUCTION 0 X 5 84893 FAIR MARKET VALUE X ADVERTISING, SUPPLIES 3 31109 FAIR MARKET VALUE X COMPUTER SUPPORT 2 7500 FAIR MARKET VALUE X ELECTRICAL, CAPITAL ITEMS 5 7020 FAIR MARKET VALUE X MATERIALS AND FOOD 13 3191 FAIR MARKET VALUE X FIRE EXTINGUISHERS 1 2033 FAIR MARKET VALUE X DUMPSTERS 1 1662 FAIR MARKET VALUE X SAILBOAT 1 1200 FAIR MARKET VALUE X HOTEL ROOM 1 250 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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. THEY ARE ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 708,719. FORM 990, PART XII, LINE 2C: THE PROCESS IS CONSISTENT WITH PRIOR YEAR. 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 11A, I SENECA WATERWAYS INC BOY SCOUTS OF AMERICA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 BSA 397 ENDOWMENT FUND S 708719 5.5% OF AVG VALUE OF PREV 20 QTRS