2023-10-09T15:03:30-05:00 2022-12-31 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2022-01-01 231352048 WASHINGTON CROSSING COUNCIL BOY SCOUTS OF AMERICA WASH 2153487205 1 SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 2153487205 2023-10-02 1 MAGNE GUNDERSEN 999009999 0 HELEN M MARTIN P01330899 2158818800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MAGNE G GUNDERSEN 1 SCOUT WAY DOYLESTOWN PA 18901 4757388 0 1761 X WWW.BSAWCC.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. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. IN 2022, WE HAD 241 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. 59 59 110 3122 0 0 1139917 782152 1579427 1474400 728424 23710 138379 184801 3586147 2465063 11830 15714 0 0 1308722 1312361 0 0 144012 1145171 1190606 2465723 2518681 1120424 -53618 7263819 5997464 714119 1179953 6549700 4817511 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. 0 0 1281275 1516 687640 SCOUTINGCUB 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. SCOUTS BSA - 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. IN 2022, 5,277 YOUTH MEMBERS WERE SERVED BY THE COUNCIL. IN ADDITION, 40,315 SERVICE HOURS WERE CONTRIBUTED BY YOUTH, LEADERS AND FAMILIES IN 2022. 1010930 14198 971536 CAMPING:PROVIDES EXPERIENCE TO HELP YOUNG MEN AND WOMEN, AGES 11-20, 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. IN 2022, 4,528 SCOUTS HAD A CAMPING EXPERIENCE. 2292205 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 5 0 1 110 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 59 59 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 EXECUTIVE 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 TERRANCE MCCARTHY COUNCIL PRESIDENT 3.00 X X 0 0 0 MARY HANSON FATZINGER COUNCIL COMMISSIONER 2.00 X X 0 0 0 CHRISTOPHER CATTIE EXECUTIVE VICE PRESIDENT/PRESIDENT ELECT 2.00 X X 0 0 0 FREDERICK SCHEA NATIONAL COUNCIL REP/VICE PRESIDENT 2.00 X X 0 0 0 HEATH DUMACK NATIONAL COUNCIL REP/VICE PRESIDENT 2.00 X X 0 0 0 MARCIA KARROW VICE PRESIDENT 2.00 X X 0 0 0 ANDREW JOST VICE PRESIDENT 2.00 X X 0 0 0 STEPHEN KAUFHOLD VICE PRESIDENT 2.00 X X 0 0 0 DANIEL MARRAZZO VICE PRESIDENT 2.00 X X 0 0 0 PETE LIPTROT VICE PRESIDENT 2.00 X X 0 0 0 BARRY FRANK VICE PRESIDENT 2.00 X X 0 0 0 LINDA WACKERMAN VICE PRESIDENT 2.00 X X 0 0 0 BOB HARMAN VICE PRESIDENT 2.00 X X 0 0 0 RICH KOTZKER TREASURER 2.00 X X 0 0 0 KEVIN CORNWALL TREASURER 2.00 X X 0 0 0 F WILLIAM COPE DISTRICT CHAIR 1.00 X 0 0 0 JAMES FIORE DISTRICT CHAIR 1.00 X 0 0 0 ROSS TRAPHAGEN DISTRICT CHAIR 1.00 X 0 0 0 HARRY BANES EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KENNY BAUER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN BENSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK CARROLL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL CUNNIFF EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RONALD DAVIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 STEVEN DETWEILER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELLEN DODEL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS FULLMAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES GALLAGHER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL GALLAGHER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KEN GANT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FELICIA GANTHER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK GOLDSTEIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GONDAK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK GRAMIERI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM HENDERSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DOUG HUGHES EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PERRY IVES EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN KIRKENIR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MATTHEW KNIPMEYER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LERCH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROGER MALONE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GEORGE MCCLAY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREGORY MORGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN NIERADKA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRIDGETTE O'CONNELL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES OTTO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RYAN PARRY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM PFUNDT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN PONZURIC EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRIAN PRESKI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCENT QUINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL ROSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KALIE ROTT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN SEVERINO 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 JEFFERY TUSHAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JARED UTZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK ZABA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 60.00 X 215437 0 54903 215437 0 54903 1 0 1 0 SUDER POOLS 2587 HILL ROAD SELLERSVILLE PA 18960 POOL INSTALLATION 404812 ARAMARK CAMPUS SERVICES 900 MULBERRY STREET SCRANTON PA 18510 FOOD SERVICES 371775 EARTHRES PO BOX 468 PIPERSVILLE PA 18947 ENGINEERING SERVICES 101786 3 2155 142079 637918 782152 CAMPING REVENUE 713990 971536 971536 OTHER PROGRAM REVENUES 713990 429331 429331 ACTIVITY REVENUE 713990 70023 70023 MEETING ROOM USAGE FEES 713990 3510 3510 1474400 61239 61239 2000644 2038173 -37529 -37529 -37529 48844 142079 48819 25 25 390109 205333 184776 184776 2465063 1659176 0 23735 15714 15714 264718 172066 26472 66180 805706 792244 5909 7553 78519 72595 1973 3951 81661 79717 718 1226 81757 74914 2106 4737 77615 77615 23203 20329 884 1990 19576 19576 5907 5907 36589 32611 266 3712 20308 18418 582 1308 214822 210421 919 3482 27846 26219 269 1358 21926 21214 138 574 15064 14618 136 310 84295 83580 220 495 77933 76592 413 928 CAMP SUPPLIES 386199 386199 CHARTER & NATIONAL SERV 38906 38906 REPAIRS & MAINTENANCE 32973 32040 287 646 OTHER EXPENSES 28499 22151 963 5385 78945 62948 1303 14694 2518681 2292205 82464 144012 2511155 1084138 162689 67151 438 295 2420 3723 154101 177916 54013 75782 5510001 2927385 2067369 2582616 2202810 1903271 108824 102572 7263819 5997464 84563 51936 149482 308469 500000 480074 319548 714119 1179953 X 4535678 2922832 2014022 1894679 6549700 4817511 7263819 5997464 X -53618 -294643 -1383928 X X 0 1 X 1 0 X 906670 724008 740334 1139917 782152 4293081 906670 724008 740334 1139917 782152 4293081 4293081 86057 84545 60720 75365 64749 371436 1656 25 1681 45707 45707 4711905 2618883 0.91110 0.89940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUES - 2018 AMOUNT: $ 45,707. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 3653048 11000 -340304 1426482 1897262 3363811 22000 348737 81500 3653048 3192187 3450 243176 75002 3363811 2774121 7606 484772 74312 3192187 2992493 158694 -316436 60630 2774121 0.19464 0.72568 0.07968 1 0 587298 587298 3059298 2034457 1024841 1001123 802743 198380 862282 90185 772097 2582616 CUSTODIAN ACCOUNTS 319548 319548 X 2157096 -294643 6252 -288391 2445487 19576 19576 2465063 2460199 0 2460199 19576 38906 58482 2518681 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 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, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COUNCIL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 6,252. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 38,906. GOLF OUTING-SPRING MILL 87692 58224 29468 13050 9425 6944 CLAY SHOOT 48371 32243 16128 9804 3416 2049 864 1 54860 51612 3248 1120 2147 190923 142079 48844 23974 14988 2049 7808 48819 25 1 CAMPERSHIPS 38 8438 DUES/MEMBERSHIP ASSISTANCE GRANTS 28 1516 DAY CAMPERSHIPS 24 5760 PART I, LINE 2: CAMPERSHIP AWARDS ARE MANAGED AND DETERMINED FOR FINANCIAL NEED VIA AN APPLICATION PROCESS BY THE CAMP DIRECTOR. NO ADDITIONAL MONITORING IS REQUIRED BEYOND AWARDING OF THE CAMPERSHIPS X X X 0 0 0 0 0 0 0 0 0 MAGNE G GUNDERSEN SCOUT EXECUTIVE/CEO 209813 0 0 0 5624 0 19470 0 35433 0 270340 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B 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 FULL 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 WASHINGTON CROSSING COUNCIL, BOY SCOUTS OF AMERICA'S OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE SCOUT EXECUTIVE COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION AS RECOMMENDED BY NATIONAL COUNCIL, BOY SCOUTS OF AMERICA AND/OR MERIT INCREASES BASED ON ANNUAL OBJECTIVES PRE-DETERMINED EACH YEAR BY THE COUNCIL PRESIDENT AND THE AREA DIRECTOR. 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 990 IS 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 6,252. CONTRIBUTION TO SETTLEMENT TRUST -1,390,180. 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.