2024-11-15T12:59:22-06:00 2023-12-31 020417217 LEONE MCDONNELL & ROBERTS PA 273 LOCUST STREET SUITE 207 DOVER NH 03820 990 2023-01-01 020222115 BOYS SCOUTS OF AMERICA 330 DANIEL WEBSTER COUNCIL INC BOYS 6036256431 1500 BODWELL ROAD MANCHESTER NH 03109 JOHN S GAREE SCOUT EXECUTIVE 6036256431 2024-11-15 1 1 EVAN J STOWELL P00846331 6037492700 2024-11-15 2023 2024-10-15 13:58:12Z JOHN S GAREE 1500 BODWELL ROAD MANCHESTER NH 03109 8315415 0 1761 X WWW.NHSCOUTING.ORG X 1929 NH PLEASE SEE SCHEDULE O. 52 52 164 2754 0 0 797555 1805501 1748009 1715486 306714 1018212 304209 161688 3156487 4700887 0 0 0 0 1622748 1610178 0 0 240153 2111568 2351957 3734316 3962135 -577829 738752 16372357 17985442 1719098 2017921 14653259 15967521 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME-TO-TIME GRANTED BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF YOUTH TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS THAT ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON ITS EDUCATIONAL PROGRAM AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, LEADERSHIP, AND MENTAL AND PHYSICAL FITNESS. 0 0 2314724 1558231 CAMPING PROGRAMS FOR THE YOUTH OF NH AND NORTHERN NEW ENGLAND: - 190 CUB SCOUTS ATTENDED A WEEK LONG DAY CAMP AT ONE OF THE SEVEN PROGRAM OPPORTUNITIES. - CUB SCOUT RESIDENT CAMP ATTENDANCE WAS 465 AT CAMP CARPENTER WITH 79 CUB SCOUTS ATTENDING THE BRIDGE PROGRAM, AN ADDITIONAL NIGHT FOR ARROW OF LIGHT SCOUTS ONLY. - BOY SCOUT RESIDENT CAMP ATTENDANCE WAS 1,650 AT GRISWOLD SCOUT RESERVATION. - 77 PARTICIPATED IN THE NATIONAL YOUTH LEADERSHIP TRAINING (NYLT) PROGRAM. - ALL IN, 9,582 NIGHTS CAMPED - THOUSANDS OF NIGHTS, COUNTLESS ADVENTURES. - OUR MOBILE BASE CAMP WAS DEPLOYED THROUGHOUT THE STATE 63 TIMES/EVENTS IN 2023, ROUGHLY EQUALING 365 HOURS OF VOLUNTEER SERVICE IN THE GRANITE STATE. 1335001 195528 ORGANIZATION, SERVICE ACTIVITIES, AND SPECIAL PROGRAMS FOR SCOUTING IN NH:- 127 EAGLE SCOUTS EXCELLED AND EARNED SCOUTING'S TOP RANK- 38,499 SERVICE HOURS PERFORMED BY SCOUTS TO IMPROVE OUR COMMUNITIES- 9,133 MILES HIKED, EMBODYING THE SPIRIT OF SCOUTING WITH EACH STEP- 10,235 ITEMS COLLECTED DURING OUR ANNUAL SCOUTING FOR FOOD DRIVE- 11,679 ACHIEVEMENTS INTRODUCED SCOUTS TO NEW SKILLS WHILE ADVANCING IN RANK- TOP EARNED MERIT BADGES: ARCHERY 255; CITIZENSHIP IN SOCIETY 255; SWIMMING 220 3649725 1 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 164 1 0 0 0 0 0 0 0 0 0 0 X 52 52 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NH X X X JOHN S GAREE 6036256431 1500 BODWELL ROAD MANCHESTER NH 03109 ADAM DUMVILLE EXECUTIVE BOARD 2.00 X 0 0 0 ALAN LAMBERT EXECUTIVE BOARD 2.00 X 0 0 0 ANDREW RICHARDSON EXECUTIVE BOARD 2.00 X 0 0 0 BGRET STEPHEN CURRY IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 BRAYDEN MERRY OA LODGE CHIEF/YOUTH REPRESENTIVE 2.00 X 0 0 0 BRIAN AXTELL EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN PARSONS EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN SEVIGNY DISTRICT CHAIRMAN MASSABES 2.00 X 0 0 0 CHARLIE FISHER ADVISORY BOARD 2.00 X 0 0 0 CHRISTOPHER NORWOOD VP FINANCE/DEVELOPMENT 2.00 X X 0 0 0 CLARKE KIDDER EXECUTIVE BOARD 2.00 X 0 0 0 CLAYTON COLE EXECUTIVE BOARD 2.00 X 0 0 0 COL DAVIS ULRICSON EXECUTIVE BOARD 2.00 X 0 0 0 CRAIG DONAIS VP ADMINISTRATION 2.00 X X 0 0 0 DAWNA WOLFSON DISTRICT CHAIRPERSON MT MO 2.00 X 0 0 0 DREW CLINE VP MEMBERSHIP 2.00 X X 0 0 0 ELIZABETH STODOLSKI VP MARKETING 2.00 X X 0 0 0 FRED ROEDEL III ADVISORY BOARD 2.00 X 0 0 0 GREG ANTHONY EXECUTIVE BOARD 2.00 X 0 0 0 GREG PLACY VP PHYSICAL RESOURCES 2.00 X X 0 0 0 GUY EATON EXECUTIVE BOARD 2.00 X 0 0 0 HON GERARD BOYLE EXECUTIVE BOARD 2.00 X 0 0 0 JEFFREY MCIVER ADVISORY BOARD 2.00 X 0 0 0 JIM BUTTAFUOCO PRESIDENT 2.00 X X 0 0 0 JOHN ARICO COUNCIL COMMISSIONER 2.00 X X 0 0 0 JOHN S GAREE SCOUT EXECUTIVE/CEO 50.00 X X 194258 0 35100 JONATHAN LEAVITT EXECUTIVE BOARD 2.00 X 0 0 0 LYMAN COUSENS ADVISORY BOARD 2.00 X 0 0 0 MARK DECOTEAU EXECUTIVE BOARD 2.00 X 0 0 0 MARK GOVONI EXECUTIVE BOARD 2.00 X 0 0 0 MARK LEFEBVRE EXECUTIVE BOARD 2.00 X 0 0 0 MATTHEW LEFEBVRE EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL MERRY VP PROGRAM 2.00 X 0 0 0 MICHAEL TAGER EXECUTIVE VICE-PRESIDENT 2.00 X X 0 0 0 NORM MAJOR ADVISORY BOARD 2.00 X 0 0 0 OVIDE LAMONTAGNE ADVISORY BOARD 2.00 X 0 0 0 PATRICK GRACE VP FINANCE 2.00 X X 0 0 0 PHIL DONOVAN VP CAMPING 2.00 X X 0 0 0 R JAMES STEINER VP AT LARGE 2.00 X X 0 0 0 RAY MEYER EXECUTIVE BOARD 2.00 X 0 0 0 RICHARD MASON VP AT LARGE 2.00 X X 0 0 0 RICHARD SMITH COUNCIL COMMISSIONER 2.00 X X 0 0 0 RICHARD ZELOSKI EXECUTIVE BOARD 2.00 X 0 0 0 ROGER SCROGGINS DISTRICT CHAIRMAN WANNALAN 2.00 X 0 0 0 RONALD COVEY ADVISORY BOARD 2.00 X 0 0 0 RYAN TERRELL EXECUTIVE BOARD 2.00 X 0 0 0 RYAN WARREN TREASURER 2.00 X X 0 0 0 SCOTT CHRISTENSEN EXECUTIVE BOARD 2.00 X 0 0 0 STEPHEN SPAZIANI DISTRICT CHAIRMAN ARROWHEA 2.00 X 0 0 0 THOMAS ANDREW EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS SULLIVAN JR EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS WHELTON DISTRICT CHAIRMAN HISTORIC 2.00 X 0 0 0 TOM PERLEY DISTRICT CHAIRMAN ABNAKI 2.00 X 0 0 0 TOM TSIRIMOKOS EXECUTIVE BOARD 2.00 X 0 0 0 DERIC WERTZ CHIEF OPERATING OFFICER 40.00 X 116081 0 24114 310339 0 59214 2 0 1 0 FRESH PICKS CAFE 749 E INDUSTRIAL PARK DRIVE MANCHESTER NH 03109 FOOD SERVICE 435280 1 6732 209238 1589531 1805501 CAMPING 900099 1519958 1519958 ACTIVITIES 900099 195528 195528 1715486 213281 213281 3449991 2645060 804931 804931 804931 887694 209238 906277 -18583 -18583 101464 63191 38273 38273 OTHER INCOME 900099 141998 141998 141998 4700887 1753759 0 1141627 369553 328902 16630 24021 992959 920249 25212 47498 58646 52158 2654 3834 86501 78044 2549 5908 102519 93656 3250 5613 18267 13773 621 3873 45790 33664 1144 10982 135024 102672 5003 27349 344467 334835 2543 7089 170272 154244 1764 14264 107582 104326 247 3009 6003 5371 232 400 430116 428512 588 1016 128725 124045 1716 2964 SUPPLIES 604112 599447 629 4036 OTHER EXPENSES 160721 122376 4523 33822 EQUIPMENT RENTAL AND MA 47177 45458 630 1089 RECOGNITION AND AWARDS 43406 15113 369 27924 110295 92880 1953 15462 3962135 3649725 72257 240153 349495 936426 15377 11085 655137 1171101 89118 98860 64950 47798 12901898 8714616 4532708 4187282 9089711 9920892 1575861 1611998 16372357 17985442 45347 42797 133303 339504 178637 129405 1361811 1506215 1719098 2017921 X 7294452 8453257 7358807 7514264 14653259 15967521 16372357 17985442 X 738752 514067 61443 X X 0 1 X 1 0 X 608678 1415835 1587524 797555 1805501 6215093 608678 1415835 1587524 797555 1805501 6215093 6215093 265096 233510 240426 252436 213281 1204749 195363 149842 104924 210972 141998 803099 8222941 3382094 0.75580 0.70840 X X 0 9340366 1208213 1477737 1140498 10885818 13576682 164736 -2800290 1600762 9340366 12387314 4000 1713773 528405 13576682 11576519 3000 1762870 955075 12387314 10000880 7000 2099139 530500 11576519 0.48580 0.42690 0.08730 0 0 2091209 2091209 7700924 6307214 1393710 2313040 1759096 553944 796725 648306 148419 4187282 BENEFICIAL INTEREST IN TRUST 1321482 CASH VALUE LIFE INSURANCE 163252 MUSEUM COLLECTIONS 126526 CONSTRUCTION IN PROCESS 738 1611998 CUSTODIAL ACCOUNTS 472919 DEFERRED REVENUE 914400 OTHER 9646 ACCRUED CONTRIBUTION TO SETTLEMENT TRUST 109250 1506215 X 6257824 514067 132157 646224 5611600 -910713 -910713 4700887 4943562 981427 981427 3962135 0 3962135 PART III, LINE 4: COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCOUTING MEMORABILIA MAINTAINED INCLUDING THOUSANDS OF BOOKS AND PERIODICALS ON SCOUTING SUBJECTS AVAILABLE FOR STUDY AND RESEARCH. PART V, LINE 4: INTENDED USES FOR ENDOWMENT FUNDS THE ENDOWMENT FUND OF THE DWC IS INVESTED IN A PRUDENT MANNER SO AS TO PRESERVE AND ENHANCE THE COUNCIL'S ABILITY TO PROVIDE FOR THE BENEFIT OF SCOUTING. THE ENDOWMENT FUND'S PRIMARY MISSION IS TO PRESERVE PRINCIPAL AND PURCHASING POWER IN REAL DOLLAR TERMS OVER TIME, WHILE SUPPORTING CURRENT INCOME REQUIREMENTS. PART X, LINE 2: FIN 48 FOOTNOTE THE COUNCIL HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VALUE OF DONATED LIFE INSURANE 13,354. INCREASE IN VALUE OF BENEFICIAL INTEREST TRUST 118,803. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -792,919. FUNDRAISING EXPENSES -117,794. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 117,794. COST OF GOODS SOLD 792,919. CHARTER AND NATIONAL SERVICE FEE 70,714. X X X X X X 1 CLINE WRITING SERVICES 361 N AMHERST ROAD BEDFORD NH 03110 GRANT WRITER 0 0 9625 -9625 9625 -9625 POPCORN SALES 887694 887694 788483 GOLF TOURNAMENT 64525 64525 11250 10365 5885 5 120238 120238 22500 7779 3900 23104 3156 29855 1072457 184763 887694 22500 7779 15150 33469 3156 824223 906277 -18583 1 X X X X X 0 0 0 0 0 0 0 0 0 JOHN S GAREE SCOUT EXECUTIVE/CEO 194258 0 0 0 0 0 23310 0 11790 0 229358 0 0 0 OVIDE LAMONTAGNE SHAREHOLDER OF LAW FIRM CONTRACTED BY THE COUNCIL 14767 LEGAL SERVICES RENDERED TO THE COUNCIL WERE PROVIDED BY THE FIRM OF WHICH HE IS A SHAREHOLDER OF. 0 ADAM DUMVILLE AN EXECUTIVE BOARD MEMBER TO DWC HELPED WITH LEGAL. 3500 LEGAL SERVICES RENDERED TO THE COUNCIL WERE PROVIDED BY THE FIRM OF WHICH HE IS A SHAREHOLDER OF. 0 FORM 990, PART VI, SECTION A, LINE 1A AUTHORITY DELEGATED TO COMMITTEE EXPLANATION THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS ACTIVE MEMBERS MAY ELECT AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETING AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990, WHICH WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990, AND SCHEDULES ARE EMAILED TO EACH DIRECTOR, WHERE HE/SHE IS INVITED TO REVIEW THE RETURN. IT IS THEN PRESENTED AT AN EXECUTIVE BOARD MEETING, BY THE AUDIT COMMITTEE CHAIR, FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY AS REQUIRED BY ARTICLE XI, SECTIONS 7-13 OF THE BYLAWS OF THE DANIEL WEBSTER COUNCIL,EVERY OFFICER AND MEMBER OF THE EXECUTIVE BOARD IS ADVISED OF THE CONFLICT OF INTEREST POLICY UPON ENTERING THE DUTIES OF HIS/HER OFFICE AND AGREE TO THEIR UNDERSTANDING OF AND AGREE TO ABIDE BY THIS POLICY. ALSO, EVERY EMPLOYEE IS GIVEN AN EMPLOYEE HANDBOOK WHICH CONTAINS THE DANIEL WEBSTER COUNCIL'S CONFLICT OF INTEREST POLICY-EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING RECEIPT AND UNDERSTANDING OF THE EMPLOYEE HANDBOOK AND POLICIES CONTAINED HEREIN. ADDITIONALLY, GOING FORWARD, TO DISCLOSE AND REMEDY ACTUAL OR PERCEIVED BUSINESS, FINANCIAL OR PERSONAL CONFLICTS OF INTEREST, EVERY MEMBER OF THE BOARD OF DIRECTORS AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES WILL BE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE BY THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM/HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. COMPENSATION PROCESS FOR OFFICERS EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE COUNCIL IS INCLUDED IN GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE DOES NOT FILE FORM 1023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE COUNCIL'S BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 118,803. INCREASE IN VALUE OF DONATED LIFE INSURANCE 13,354. CHARTER AND NATIONAL SERVICE FEE -70,714. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS. BOY SCOUTS OF AMERICA NATIONAL COUNCIL 1325 WEST WALNUT HILL LANE IRVING TX 75015 221576300 PROVIDE SUPPORT TX 501(C)(3) LINE 12A, I DANIEL WEBSTER COUNCIL INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0