2023-02-13T18:05:06-06:00 2021-12-31 020417217 LEONE MCDONNELL & ROBERTS PA 5 NELSON STREET DOVER NH 03820 990 2021-01-01 020222115 DANIEL WEBSTER COUNCIL INC BOY SCOUTS 330 DANIEL WEBSTER COUNCIL INC DANI 6032892726 1500 BODWELL ROAD MANCHESTER NH 03109 JAY GAREE SCOUT EXECUTIVE 6032892726 2023-01-10 1 JAY GAREE 999009999 EVAN J STOWELL P00846331 6037492700 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z X X JAY GAREE 1500 BODWELL ROAD MANCHESTER NH 03109 9104763 0 X WWW.NHSCOUTING.ORG X 1929 NH THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT 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 BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 56 56 138 2546 0 0 1415835 1587524 165592 1311041 262165 1006185 268288 248639 2111880 4153389 0 0 0 0 1658472 1521362 0 0 156310 1167740 1855196 2826212 3376558 -714332 776831 19333865 21104415 1540637 3326065 17793228 17778350 SEE SCHEDULE O 0 0 1800556 1259419 CAMPING PROGRAMS FOR THE YOUTH OF NH AND NORTHERN NEW ENGLAND - 539 CUB SCOUTS ATTENDED A WEEK LONG DAY CAMP AT ONE OF THE SEVEN PROGRAM OPPORTUNITIES - BOY SCOUT RESIDENT CAMP ATTENDANCE WAS 2,516 AT GRISWOLD SCOUT RESERVATION - 110 PARTICIPATED IN THE NATIONAL YOUTH LEADERSHIP TRAINING (NYLT) PROGRAM AT CAMP BELL - GRANITE BASE CAMP, OUR NEWEST CAMPING ADVENTURE SAW 244 YOUTH PARTICIPATING 1299662 203826 ORGANIZATION, SERVICE ACTIVITIES, AND SPECIAL PROGRAMS FOR SCOUTING IN NH- 74 SCOUTS EARNED THE EAGLE SCOUT AWARD- 9,620 HOURS OF EAGLE SCOUT PROJECT SERVICE HOURS WERE REPORTED- 6,227 MERIT BADGES WERE COMPLETED AND AWARDED- STATE-WIDE SCOUTING FOR FOOD GOOD TURN COLLECTED MORE THAN 180,000 ITEMS OF FOOD DISTRIBUTED TO MORE THAN 78 FOOD PANTRIES THROUGHOUT THE STATE- AVERAGE NUMBER OF SCOUT SERVICE HOURS IS 6 HOURS PER SCOUT PER YEAR = 31,800 OF SERVICE THROUGH COMMUNITY PROJECTS. 3100218 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 138 1 0 0 0 0 0 0 0 0 0 0 X 56 56 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NH X X JAY GAREE 6036256431 1500 BODWELL ROAD MANCHESTER NH 03109 JOHN ARICO COUNCIL COMMISSIONER 2.00 X X 0 0 0 THOMAS ANDREW DIRECTOR 2.00 X 0 0 0 SCOTT CHRISTENSEN DIRECTOR 2.00 X 0 0 0 BRIAN AXTELL DIRECTOR 2.00 X 0 0 0 CLAYTON COLE VP PROGRAM 2.00 X X 0 0 0 ANDREW CLINE VP MEMBERSHIP 2.00 X X 0 0 0 PATRICK GRACE VP DISTRICT OPERATIONS 2.00 X X 0 0 0 ELIGA GOULD DIRECTOR 2.00 X 0 0 0 MARK GOVONI VP INVESTMENTS 2.00 X X 0 0 0 STEPHEN CURRY PAST PRESIDENT 2.00 X 0 0 0 MARK DECOTEAU DIRECTOR 2.00 X 0 0 0 PAUL HAGEN DISTRICT CHAIRMAN 2.00 X 0 0 0 CRAIG DONAIS VP ADMINISTRATION 2.00 X X 0 0 0 HON GERARD BOYLE DIRECTOR 2.00 X 0 0 0 RICHARD MASON VP AT LARGE 2.00 X X 0 0 0 CLARKE KIDDER DIRECTOR 2.00 X 0 0 0 THOMAS INZINGA VP AT LARGE 2.00 X 0 0 0 CHRISTOPHER NORWOOD VP FINANCE/DEVELOPMENT 2.00 X X 0 0 0 GREG PLACY VP PHYSICAL RESOURCES 2.00 X X 0 0 0 JONATHAN LEAVITT DIRECTOR 2.00 X 0 0 0 MICHAEL TAGER EXECUTIVE VICE-PRESIDENT 2.00 X X 0 0 0 ANDREW RICHARDSON VP AT LARGE 2.00 X 0 0 0 ELIZABETH STODOLSKI VP MARKETING 2.00 X X 0 0 0 RYAN WARREN TREASURER 2.00 X X 0 0 0 RICHARD ZELOSKI DIRECTOR 2.00 X 0 0 0 TOM TSIRIMOKOS DIRECTOR 2.00 X 0 0 0 STEPHEN SPAZIANI DISTRICT CHAIRMAN 2.00 X 0 0 0 BRIAN PARSONS DIRECTOR 2.00 X 0 0 0 RAY MEYER DIRECTOR 2.00 X 0 0 0 PHIL DONOVAN VP CAMPING 2.00 X X 0 0 0 JIM BUTTAFUOCO VP AT LARGE 2.00 X X 0 0 0 THOMAS FARRELLY DIRECTOR 2.00 X 0 0 0 RENEA DUPREE DISTRICT CHAIRMAN 2.00 X 0 0 0 DR ALEX HERZOG DISTRICT CHAIRMAN 2.00 X 0 0 0 MICHAEL MERRY DISTRICT CHAIRMAN 2.00 X 0 0 0 TOM PERLEY DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRISTINA CORBITT DIRECTOR 2.00 X 0 0 0 LYMAN COUSENS DIRECTOR 2.00 X 0 0 0 RONALD COVEY DIRECTOR 2.00 X 0 0 0 CHARLIE FISHER DIRECTOR 2.00 X 0 0 0 DR JOHN GOLDHARDT DIRECTOR 2.00 X 0 0 0 TYLER GUPTILL DIRECTOR 2.00 X 0 0 0 ELIZABETH LABIER VOA PRESIDENT 2.00 X 0 0 0 OVIDE LAMONTAGNE DIRECTOR 2.00 X 0 0 0 MARK LEFEBVRE DIRECTOR 2.00 X 0 0 0 JEFFREY MCIVER DIRECTOR 2.00 X 0 0 0 WILLIAM NUNAMACHER DIRECTOR 2.00 X 0 0 0 PAUL PERREGAUX DIRECTOR 2.00 X 0 0 0 MICHAEL RAMSHAW DIRECTOR 2.00 X 0 0 0 FRED ROEDEL III DIRECTOR 2.00 X 0 0 0 RICHARD ROLLINS DIRECTOR 2.00 X 0 0 0 R JAMES STEINER PRESIDENT 2.00 X X 0 0 0 RYAN TERRELL DIRECTOR 2.00 X 0 0 0 DAVID PENCHANSKY DIRECTOR 2.00 X 0 0 0 ROGER SCROGGINS DISTRICT CHAIRMAN 2.00 X 0 0 0 JAY GAREE SCOUT EXECUTIVE/CEO 50.00 X 188885 0 24714 DERIC WERTZ CHIEF OPERATING OFFICER 40.00 X 112849 0 23511 301734 0 48225 2 0 1 0 0 14466 73084 844050 655924 1587524 CAMPING 900099 1259419 1259419 ACTIVITIES 900099 51622 51622 1311041 240426 240426 5275056 4509297 765759 765759 765759 71684 73084 80173 -8489 -8489 514108 361904 152204 152204 OTHER INCOME 990009 104924 104924 104924 4153389 1463245 0 1102620 349959 311464 15748 22747 915770 866827 20022 28921 85467 76066 3846 5555 79093 75174 1603 2316 91073 84765 2581 3727 43589 43589 22717 22717 154663 121932 32731 221388 217864 1196 2328 78764 75259 888 2617 16626 15514 203 909 3654 3368 117 169 341514 339097 989 1428 117940 113310 1894 2736 SUPPLIES 517531 515426 734 1371 RECOGNITION AND AWARDS 67818 42385 752 24681 EQUIPMENT 66397 64694 697 1006 OTHER EXPENSES 63775 56573 1206 5996 138820 120500 1248 17072 3376558 3100218 120030 156310 533615 478635 17459 10046 26885 628466 77371 60867 45393 17011 13226868 8467119 4769897 4759749 12160457 13346887 1702788 1802754 19333865 21104415 74882 115097 26797 12501 52752 143658 1386206 3054809 1540637 3326065 X 10507569 10270062 7285659 7508288 17793228 17778350 19333865 21104415 X 776831 779110 -1570819 X X 0 1 X 1 0 X 681769 633513 608678 1415835 1587524 4927319 681769 633513 608678 1415835 1587524 4927319 4927319 260104 258317 265096 233510 240426 1257453 162127 165222 195363 149842 104924 777478 6962250 8936260 0.70770 0.66400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 12387314 4000 1713773 528405 13576682 11576519 3000 1762870 955075 12387314 10000880 7000 2099139 530500 11576519 11427686 3000 -436806 993000 10000880 10226834 10458 1725394 535000 11427686 0.59580 0.01692 0.38728 0 0 2147134 2147134 8237887 6342887 1895000 2131785 1588253 543532 710062 535979 174083 4759749 BENEFICIAL INTEREST IN TRUST 1552263 CONSTRUCTION IN PROGRESS 3423 CASH VALUE LIFE INSURANCE 229793 MUSEUM COLLECTIONS 17275 1802754 CUSTODIAL ACCOUNTS 372474 DEFERRED REVENUE 962400 OTHER 9923 ACCRUED CONTRIBUTION TO SETTLEMENT TRUST 1710012 3054809 X 5071692 779110 139193 918303 4153389 0 4153389 5528647 1710012 442077 2152089 3376558 0 3376558 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 BENEFICIAL INTEREST IN TRUST 135,255. INCREASE IN VALUE OF DONATED LIFE INSURANCE 3,938. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 80,173. COST OF GOODS SOLD 361,904. GOLF TOURNAMENT 39934 39934 7602 4904 8519 DCA DINNER 33150 33150 4000 8451 5 71684 71684 46697 144768 73084 71684 11602 4904 63667 80173 -8489 1 X X X X X 0 0 0 0 0 0 0 0 0 JAY GAREE SCOUT EXECUTIVE/CEO 188885 0 0 0 0 0 12503 0 12211 0 213599 0 0 0 OVID LAMONTAGNE SHAREHOLDER OF LAW FIRM CONTRACTED BY THE COUNCIL 43589 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 ORGANIZATION'S POLICY TO REVIEW FORM 990 A COMPLETE COPY OF THE COUNCIL'S FORM 990 IS PROVIDED TO AND REVIEWED BY THE COUNCIL'S AUDIT COMMITTEE. ONCE THE AUDIT COMMITTEE HAS REVIEWED AND ACCEPTED THE FORM 990, A COPY IS PROVIDED BY EMAIL TO THE EXECUTIVE BOARD FOR REVIEW. IT IS THEN PRESENTED AT A BOARD MEETING, BY THE AUDIT COMMITTEE CHAIRMAN, FOR APPROVAL BEFORE SUBMITTING TO THE IRS. 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 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 135,255. INCREASE IN VALUE OF DONATED LIFE INSURANCE 3,938. CONTRIBUTIONS TO THE SETTLEMENT FUND -1,710,012. FORM 990 PAGE 12 LINE 2C THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE COUNCIL'S FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF AN INDEPENDENT AUDITOR. FORM 990 PAGE 12 LINE 9, SCHEDULE D PART XII LINE 2C RETURN HAS BEEN AMENDED TO CORRECT THE RECORDING OF THE ACCRUED CONTRIBUTION TO THE SETTLEMENT TRUST. $1,710,012 HAS BEEN MOVED FROM PAGE 10 LINE 24A (OTHER EXPENSES) AND REPORTED ON PG 12 PART XI LINE 9 (OTHER CHANGES IN NET ASSETS OR FUND BALANCES) AS TTHE COUNCIL'S CONTRIBUTION TO THE SETTLEMENT TRUST IS NOT AN EXPENSE (IT IS A LOSS) AND THEREFORE SHOULD BE NOT BE INCLUDED IN THE STATEMENT OF FUNCTIONAL EXPENSES. THIS AMOUNT HAS ALSO BEEN ADDED TO "OTHER LOSSES" ON SCHEDULE D PART XII LINE 2C.