2013-08-09T10:15:10-05:00 2012-12-31 161375790 DEJOY KNAUF & BLOOD LLP 39 STATE STREET SUITE 600 ROCHESTER NY 14614 990 2012-01-01 160743108 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA SENE 5852444210 474 EAST AVENUE ROCHESTER NY 14607 STEPHEN T HOITT 5852444210 2013-08-02 1 TIMOTHY P THANEY CPA P01231250 5855461840 2013-08-02 2012 2016-02-24 21:20:13Z STEPHEN T HOITT 474 EAST AVENUE ROCHESTER NY 14607 3909933 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. 67 67 212 5108 0 0 1063269 1293416 2338527 2495242 15358 11745 0 0 3417154 3800403 73738 48096 0 0 2289741 2301526 0 0 356201 2064078 2156478 4427557 4506100 -1010403 -705697 6384730 6661126 489717 752741 5895013 5908385 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION 0 0 1878399 20098 1098354 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1709370 27998 1396888 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 3587769 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 1 0 0 1 0 0 0 0 1 0 0 0 1 6 0 1 212 0 0 0 0 0 0 0 0 0 0 0 X 67 67 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X WILLIAM BOYLE 5852444210 474 EAST AVENUE ROCHESTER NY 14607 RONALD KNIGHT 1.00 X X 0 0 0 LEON T SAWYKO 1.00 X X 0 0 0 ROBERT KERNAN JR 1.00 X X 0 0 0 FRED G ATEN JR 1.00 X 0 0 0 ANDREW AUGUST 1.00 X 0 0 0 MATTHEW AUGUSTINE 1.00 X 0 0 0 GARY BAXTER 1.00 X 0 0 0 DONALD BENNETT 1.00 X 0 0 0 DANIEL BICKEL 1.00 X 0 0 0 PETER COLLINGE 1.00 X 0 0 0 ANNEMARIE COOK 1.00 X 0 0 0 DAVID COOK 1.00 X 0 0 0 ANDREW A COSTANZA 1.00 X 0 0 0 FRANK CREGO 1.00 X 0 0 0 CRAIG DORAN 1.00 X 0 0 0 JAY DUTCHER 1.00 X 0 0 0 PAUL FERBER PHD 1.00 X 0 0 0 SCOTT FRAME 1.00 X 0 0 0 EMERSON FULLWOOD 1.00 X 0 0 0 JOHN GALATI 1.00 X 0 0 0 TIMOTHY GARMAN 1.00 X 0 0 0 JEFFREY S HALIK 1.00 X 0 0 0 FRANK HALSTEAD 1.00 X 0 0 0 LEWIS HEISMAN 1.00 X 0 0 0 DONALD HENSEL 1.00 X 0 0 0 KENT JOHNSON 1.00 X 0 0 0 VALERIE KALWAS 1.00 X 0 0 0 MICHELLE KAVANUAGH 1.00 X 0 0 0 ROBERT KESSLER 1.00 X 0 0 0 DAVID H KLEIN 1.00 X 0 0 0 PAUL LACHAPELLE 1.00 X 0 0 0 RAYMOND LECHASE II 1.00 X 0 0 0 JEFFREY LEENHOUTS 1.00 X 0 0 0 DAVID LIPPITT 1.00 X 0 0 0 JARRET LOBB 1.00 X 0 0 0 ADMIRAL LORD 1.00 X 0 0 0 TIMOTHY M LYNCH 1.00 X 0 0 0 JOSEPH MARINELLI 1.00 X 0 0 0 GERALD MCCUE 1.00 X 0 0 0 IRA MILLER 1.00 X 0 0 0 LINDA MOORE 1.00 X 0 0 0 JOYCE MOYER 1.00 X 0 0 0 ROBERT OAKS 1.00 X 0 0 0 TED ORR 1.00 X 0 0 0 DWIGHT PALMER 1.00 X 0 0 0 DUANE PANCOAST 1.00 X 0 0 0 PETER E PAPE 1.00 X 0 0 0 PHILIP C POVERO 1.00 X 0 0 0 CYNTHIA PROANO 1.00 X 0 0 0 CURT PROVENZO 1.00 X 0 0 0 STEWART PUTNAM 1.00 X 0 0 0 RICHARD RASMUSSEN 1.00 X 0 0 0 HENRY ROENKE III 1.00 X 0 0 0 HARRIS RUSITZKY 1.00 X 0 0 0 CHARLES RUSSELL 1.00 X 0 0 0 ROBERT SCHICK 1.00 X 0 0 0 CHRIS SCHULITZ 1.00 X 0 0 0 CLINTON STRICKLAND JR 1.00 X 0 0 0 FRANK STRONG 1.00 X 0 0 0 LISA TOOLE 1.00 X 0 0 0 BRENDON CROSSING 1.00 X 0 0 0 CORY FRANK 1.00 X 0 0 0 IRA GOLDMAN 1.00 X 0 0 0 DAVID LEVESQUE 1.00 X 0 0 0 TERENCE ROBINSON JR 1.00 X 0 0 0 HEZEKIAH SIMMONS 1.00 X 0 0 0 GARY SMITH 1.00 X 0 0 0 STEPHEN HOITT 38.00 X 136199 0 40951 136199 0 40951 1 0 1 0 LECHASE CONSTRUCTION 300 TROLLEY BLVD ROCHESTER NY 14606 CAMP CONSTRUCTION 160000 1 425905 271481 71155 524875 51124 1293416 CAMPING REVENUE 900099 1396888 1396888 POPCORN SALES 900099 442002 442002 ACTIVITY FEES 900099 290202 290202 TRADING POST REVENUE 900099 164376 164376 201774 201774 2495242 11843 11843 98 -98 -98 -98 109432 271481 109432 0 3800403 2495242 0 11745 48096 48096 163384 163384 1673413 1340649 130332 202432 286141 191702 58569 35870 178588 122771 40337 15480 69230 19756 44773 4701 623259 611378 1142 10739 311316 296919 6170 8227 160132 131272 18673 10187 46207 34563 1785 9859 55889 55889 424969 424969 92903 85569 4034 3300 RECOGNITION AWARDS 146466 124232 773 21461 POSTAGE AND SHIPPING 41567 27597 1745 12225 RENT AND MAINTENANCE OF 37442 30300 1996 5146 PRINTING AND PUBLICATIO 36839 23354 1373 12112 110259 74642 31155 4462 4506100 3587769 562130 356201 742012 925795 67132 77088 224760 234490 235124 295889 252247 242489 40547 140083 12248994 7626849 4713542 4622145 109366 123147 6384730 6661126 183123 166093 65473 223844 241121 362804 489717 752741 X 4793161 5094557 1101852 813828 5895013 5908385 6384730 6661126 X -705697 11919 707150 X 0 1 X 1 0 X 1709082 1385257 1067528 1063267 1293416 6518550 1709082 1385257 1067528 1063267 1293416 6518550 6518550 24782 16149 38912 15321 11843 107007 6625557 0.98380 0.98080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12877909 404153 1690116 707150 14265028 13973298 269297 -565375 799311 12877909 13039988 305501 1055476 427667 13973298 11531003 81436 2648619 1081281 139789 13039988 17739314 192315 -5287472 1006057 107097 11531003 0.21000 0.49000 0.30000 0 1 1 490761 490761 8064287 4709228 3355059 24194 24194 0 2577045 2178150 398895 1092707 715277 377430 4622145 CUSTODIAL ACCOUNTS 362804 362804 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 COUNCIL IS REQUIRED TO FILE ANNUAL RETURNS WITH FEDERAL AND NEW YORK STATE TAXING AUTHORITIES. AT DECEMBER 31, 2012, THE FEDERAL AND STATE ANNUAL RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY THE RESPECTIVE AUTHORITIES FOR THE YEARS PRIOR TO 2009. MANAGEMENT HAS DETERMINED THAT THE COUNCIL HAS NO UNCERTAIN TAX POSITIONS, INCLUDING THE TAX-EXEMPT STATUS OF THE ORGANIZATIONS AS OF DECEMBER 31, 2012. PART XI, LINE 8 - OTHER ADJUSTMENTS: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND: 707,150. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND: 707,150. 21 STORIES 99529 73029 26500 26500 LOBSTERFEST 82452 44740 37712 37712 6 198932 153712 45220 45220 380913 271481 109432 109432 109432 0 0 CAMPERSHIPS (INDIVIDUALS) 280 27998 NATIONAL REGISTRATION FEES (UNITS) 168 20098 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 0 0 0 0 0 0 0 0 0 STEPHEN HOITT 134627 0 0 0 1572 0 23152 0 17799 0 177150 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. DAVID KLEIN BOARD MEMBER 195105 THE COUNCIL'S MEDICAL PLAN IS THROUGH EXCELLUS. DAVID KLEIN IS THE PRESIDENT OF EXCELLUS. 0 RAYMOND LECHASE II BOARD MEMBER 160000 CONSTRUCTION SERVICES PROVIDED BY LECHASE CONSTRUCTION. RAYMOND LECHASE II IS PRESIDENT OF LECHASE CONSTRUCTION. 0 FRED ATEN LEGAL COUNSEL 18750 LEGAL SERVICES PROVIDED BY HARTER SECREST & EMORY, OF WHICH FRED ATEN IS A GENERAL PARTNER 0 X LEGAL SUPPORT 1 10000 ESTIMATED FAIR MARKET VALUE X SURVEYS 1 905 ESTIMATED FAIR MARKET VALUE X COMPUTER SUPPORT 1 6075 COMPUTER SUPPORT X MERCHANDISE 13 5265 FAIR MARKET VALUE X ADVERTISING, BOXES AND BAGS 1 22500 FAIR MARKET VALUE X FACILITIES/ROOM USE 2 2900 ESTIMATED FAIR MARKET VALUE X PRINTING 1 1300 ESTIMATED FAIR MARKET VALUE X MECHANICAL SERVICES 1 2179 ESTIMATED 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 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 LINE 15: THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION C, LINE 19 LINE 19: SENECA WATERWAYS COUNCIL INC., BOY SCOUTS OF AMERICA COMPLIES WITH ALL APPLICABLE FEDERAL AND STATE REGULATIONS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 707,150. BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND 474 EAST AVENUE ROCHESTER NY 14607 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 BSA 397 ENDOWMENT FUND S 707150 5.5% OF AVE VALUE OF PREV 20 QTRS