2023-11-15T05:34:54-06:00 2022-12-31 020417217 LEONE MCDONNELL & ROBERTS PA 5 NELSON STREET DOVER NH 03820 990 2022-01-01 020222115 BOY SCOUTS OF AMERICA 330 DANIEL WEBSTER COUNCIL INC BOYS 6036256431 1500 BODWELL ROAD MANCHESTER NH 03109 JOHN S GAREE SCOUT EXECUTIVE 6036256431 2023-11-02 1 JOHN GAREE 999009999 1 EVAN J STOWELL P00846331 6037492700 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN S GAREE 1500 BODWELL ROAD MANCHESTER NH 03109 9952794 0 1761 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. 52 52 160 3923 0 0 1587524 797555 1311041 1748009 1006185 306714 248639 304209 4153389 3156487 0 0 0 0 1521362 1622748 0 0 181013 1855196 2111568 3376558 3734316 776831 -577829 21104415 16372357 3326065 1719098 17778350 14653259 X SEE SCHEDULE O 0 0 2286063 1692590 CAMPING PROGRAMS FOR THE YOUTH OF NH AND NORTHERN NEW ENGLAND: - 294 CUB SCOUTS ATTENDED A WEEK LONG DAY CAMP AT ONE OF THE SEVEN PROGRAM OPPORTUNITIES. - BOY SCOUT RESIDENT CAMP ATTENDANCE WAS 1,900 AT GRISWOLD SCOUT RESERVATION. - 74 PARTICIPATED IN THE NATIONAL YOUTH LEADERSHIP TRAINING (NYLT) PROGRAM AT CAMP BELL. - OUR MOBILE BASE CAMP WAS DEPLOYED THROUGHOUT THE STATE 52 TIMES IN 2022, ROUGHLY EQUALING 300 HOURS OF VOLUNTEER SERVICE IN THE GRANITE STATE. 1205826 60029 ORGANIZATION, SERVICE ACTIVITIES, AND SPECIAL PROGRAMS FOR SCOUTING IN NH:- 2,558 CUB SCOUTS; 2,435 SCOUTS; 36 VENTURERS; 104 EXPLORERS; 3,923 ADULT VOLUNTEERS AND 279 UNITS.- 143 SCOUTS EARNED THE EAGLE SCOUT AWARD.- 6,396 MERIT BADGES WERE COMPLETED AND AWARDED.- 143 SCOUTS EARNED THE EAGLE SCOUT AWARD.- STATE-WIDE SCOUTING FOR FOOD GOOD TURN COLLECTED MORE THAN 150,000 ITEMS OF FOOD DISTRIBUTED TO MORE THAN 150 FOOD PANTRIES THROUGHOUT THE STATE AND PROVIDED MORE THAN 16,401 SERVICE HOURS.- AVERAGE NUMBER OF SCOUT SERVICE HOURS IS 6 HOURS PER SCOUT PER YEAR = 31,800 OF SERVICE THROUGH COMMUNITY PROJECTS.- BASED ON 2,737 ADULTS TAKING YOUTH PROTECTION TRAINING AT APPROX. 1.5 HOURS PER INSTANCE, ROUGHLY EQUIVALENT TO 4,105 HOURS SPENT ON YOUTH PROTECTION TRAINING. 3491889 1 1 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 14 0 1 160 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 JOHN ARICO COUNCIL COMMISSIONER 2.00 X X 0 0 0 THOMAS ANDREW EXECUTIVE BOARD 2.00 X 0 0 0 SCOTT CHRISTENSEN EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN AXTELL EXECUTIVE BOARD 2.00 X 0 0 0 CLAYTON COLE VP AT LARGE 2.00 X X 0 0 0 ALAN LAMBERT EXECUTIVE BOARD 2.00 X 0 0 0 PATRICK GRACE VP DISTRICT OPERATIONS 2.00 X X 0 0 0 ELIGA GOULD EXECUTIVE BOARD 2.00 X 0 0 0 MARK GOVONI EXECUTIVE BOARD 2.00 X 0 0 0 MARK DECOTEAU EXECUTIVE BOARD 2.00 X 0 0 0 CRAIG DONAIS VP ADMINISTRATION 2.00 X X 0 0 0 HON GERARD BOYLE EXECUTIVE BOARD 2.00 X 0 0 0 RICHARD MASON VP AT LARGE 2.00 X X 0 0 0 CLARKE KIDDER EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS INZINGA VP AT LARGE 2.00 X 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 EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL TAGER EXECUTIVE VICE-PRESIDENT 2.00 X X 0 0 0 ANDREW RICHARDSON VP PROGRAM 2.00 X 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 EXECUTIVE BOARD 2.00 X 0 0 0 STEPHEN SPAZIANI DISTRICT CHAIRMAN ARROWHEAD 2.00 X 0 0 0 BRIAN PARSONS EXECUTIVE BOARD 2.00 X 0 0 0 RAY MEYER EXECUTIVE BOARD 2.00 X 0 0 0 PHIL DONOVAN VP CAMPING 2.00 X X 0 0 0 JOHN S GAREE SCOUT EXECUTIVE/CEO 50.00 X X 189176 0 35512 JIM BUTTAFUOCO VP AT LARGE 2.00 X X 0 0 0 GUY EATON EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS FARRELLY ADVISORY BOARD 2.00 X 0 0 0 MICHAEL MERRY DISTRICT CHAIRMAN HISTORIC 2.00 X 0 0 0 TOM PERLEY DISTRICT CHAIRMAN ABNAKI 2.00 X 0 0 0 LYMAN COUSENS ADVISORY BOARD 2.00 X 0 0 0 RONALD COVEY ADVISORY BOARD 2.00 X 0 0 0 CHARLIE FISHER ADVISORY BOARD 2.00 X 0 0 0 TYLER GUPTILL OA LODGE CHIEF 2.00 X 0 0 0 OVIDE LAMONTAGNE ADVISORY BOARD 2.00 X 0 0 0 MARK LEFEBVRE EXECUTIVE BOARD 2.00 X 0 0 0 JEFFREY MCIVER ADVISORY BOARD 2.00 X 0 0 0 MICHAEL RAMSHAW EXECUTIVE BOARD 2.00 X 0 0 0 FRED ROEDEL III ADVISORY BOARD 2.00 X 0 0 0 R JAMES STEINER PRESIDENT 2.00 X X 0 0 0 RYAN TERRELL EXECUTIVE BOARD 2.00 X 0 0 0 DAWNA WOLFSON DISTRICT CHAIRPERSON MT MONADNOCK 2.00 X 0 0 0 ROGER SCROGGINS DISTRICT CHAIRMAN WANNALANCIT 2.00 X 0 0 0 ADAM DUMVILLE EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN SEVIGNY DISTRICT CHAIRMAN MASSABESIC 2.00 X 0 0 0 DREW CLINE VP MEMBERSHIP 2.00 X X 0 0 0 MATTHEW LEFEBVRE EXECUTIVE BOARD 2.00 X 0 0 0 GORDON HANER EXECUTIVE BOARD 2.00 X 0 0 0 BGRET STEPHEN CURRY IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 DERIC WERTZ CHIEF OPERATING OFFICER 40.00 X 105612 0 24401 294788 0 59913 2 0 1 0 0 4995 234450 558110 797555 CAMPING 900099 1687980 1687980 ACTIVITIES 900099 60029 60029 1748009 210836 210836 6350761 6254883 95878 95878 95878 625947 234450 537320 88627 88627 8714 4104 4610 4610 OTHER INCOME 900099 210972 210972 210972 3156487 1752619 0 606313 354702 315684 15962 23056 997297 945612 21144 30541 77020 68548 3466 5006 89201 87107 856 1238 104528 97271 2969 4288 271338 217332 9608 44398 307899 302548 937 4414 100945 91777 1011 8157 17830 16530 229 1071 5894 5598 121 175 411508 410420 445 643 104459 101773 1099 1587 SUPPLIES 623878 623149 68 661 OTHER EXPENSES 75338 66006 1224 8108 EQUIPMENT 58903 57600 533 770 PUBLICATIONS AND MEDIA 37037 12671 499 23867 96539 72263 1243 23033 3734316 3491889 61414 181013 478635 349495 10046 15377 628466 655137 60867 89118 17011 64950 12817208 8284500 4759749 4532708 13346887 9089711 1802754 1575861 21104415 16372357 115097 45347 12501 133303 143658 178637 3054809 1361811 3326065 1719098 X 10270062 7294452 7508288 7358807 17778350 14653259 21104415 16372357 X -577829 -2149366 -397896 X X 0 1 X 1 0 X 633513 608678 1415835 1587524 797555 5043105 633513 608678 1415835 1587524 797555 5043105 5043105 258317 265096 233510 240426 252436 1249785 165222 195363 149842 104924 210972 826323 7119213 5851370 0.70840 0.70770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 13576682 164736 -2800290 1600762 9340366 12387314 4000 1713773 528405 13576682 11576519 3000 1762870 955075 12387314 10000880 7000 2099139 530500 11576519 11427686 3000 -436806 993000 10000880 0.39740 0.57620 0.02640 0 0 2079321 2079321 7672595 6026801 1645794 2273574 1667624 605950 791718 590075 201643 4532708 BENEFICIAL INTEREST IN TRUST 1202680 CASH VALUE LIFE INSURANCE 246655 MUSEUM COLLECTIONS 126526 1575861 CUSTODIAL ACCOUNTS 304386 DEFERRED REVENUE 938400 OTHER 9775 ACCRUED CONTRIBUTION TO SETTLEMENT TRUST 109250 1361811 X 3365189 -332722 -332722 3697911 -541424 -541424 3156487 6490278 2149364 606598 2755962 3734316 0 3734316 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 16,861. DECREASE IN VALUE OF BENEFICIAL INTEREST TRUST -349,583. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -439,114. FUNDRAISING EXPENSES -102,310. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 102,310. COST OF GOODS SOLD 439,114. CHARTER AND NATIONAL SERVICE FEE 65,174. X X X X X X 1 BELL FUNDRAISING CONSULTANTS 2754 SOUTH HERITAGE AVE BOISE ID 83709 GRANT WRITER 0 0 16400 -16400 16400 -16400 POPCORN SALES 625947 0 625947 435010 GOLF TOURNAMENT 69362 69362 7910 5000 11774 5 165088 165088 1554 24825 5400 45847 860397 234450 625947 9464 29825 5400 492631 537320 88627 1 X X X X X 0 0 0 0 0 0 0 0 0 JOHN S GAREE SCOUT EXECUTIVE/CEO 189176 0 0 0 0 0 23311 0 12201 0 224688 0 0 0 OVIDE LAMONTAGNE SHAREHOLDER OF LAW FIRM CONTRACTED BY THE COUNCIL 16712 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 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: DECREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST -349,583. INCREASE IN VALUE OF DONATED LIFE INSURANCE 16,861. CHARTER AND NATIONAL SERVICE FEE -65,174. 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