2023-11-10T07:21:14-06:00 2022-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 9737659322 2023-10-31 1 MARC ANDREO 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2023-10-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARC ANDREO 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 15733410 0 X WWW.PPCBSA.ORG X 1999 NJ PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BSA 54 54 155 5361 0 0 2930913 3136042 2211113 1952602 950197 1213121 651281 961157 6743504 7262922 36020 23622 0 0 2648638 2883299 299 0 357311 2754988 2512312 5439945 5419233 1303559 1843689 16201880 15441328 6764126 4970535 9437754 10470793 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 3107174 23622 1728060 OUTDOOR PROGRAMS INCLUDING SUMMER CAMP, YEAR-ROUND UNIT AND DISTRICT CAMPING. 2,043 SCOUTS ATTENDED SUMMER CAMP AND 7,111 ATTENDED DISTRICT, UNIT, OR FAMILY CAMPING EVENTS. SCOUTING USES OUTDOOR ACTIVITIES TO DEVELOP CHARACTER, TEAMWORK, LEADERSHIP AND PROVIDE A FUN ENVIRONMENT FOR LEARNING. IN ADDITION 2,629 SCOUTS PARTICIPATED IN ONE-DAY OUTDOOR ADVENTURE PROGRAMS. 956054 0 531711 HIGH ADVENTURE PROGRAMS OFFER CHALLENGING OPPORTUNITIES FOR OLDER SCOUTS TO SEE A DIFFERENT PART OF THE COUNTRY, AND TAKE PART IN LONGER DURATION TREKS THAT HELP DEVELOP LEADERSHIP AND TEAMWORK. SCOUTS LEARN TO OVERCOME CHALLENGES ON AN INDIVIDUAL AND TEAM BASIS. 230 OF OUR SCOUTS ATTENDED NATIONAL BSA ADVENTURE BASES. 717040 0 398783 THE BSA USES AN ADVANCEMENT PROGRAM TO DEVELOP CHARACTER, LEADERSHIP, AND EXPOSE SCOUTS TO A BROAD SUITE OF LIFE SKILLS. THIS YEAR THERE WERE 3,434 CUB SCOUT RANK ADVANCEMENTS, AND 2,930 SCOUTS BSA RANK ADVANCEMENTS, INCLUDING 291 TO THE RANK OF EAGLE SCOUT. IN ADDITION, 12,073 MERIT BADGES WERE EARNED. 4780268 1 1 0 0 0 0 1 0 1 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 1 0 155 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 54 54 1 0 0 0 0 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 NJ X MIKE SASS 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 GARRICK STOLDT PRESIDENT 8.00 X X 0 0 0 ROBERT BRADY EXECUTIVE VICE PRESIDENT 4.00 X X 0 0 0 ARCHER JONES COMMISSIONER 1.00 X X 0 0 0 EMIL RUFOLO TREASURER 3.00 X X 0 0 0 JAMES AGAR EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS ALLEN EXECUTIVE BOARD 3.00 X 0 0 0 GEORGE BARNARD EXECUTIVE BOARD 1.00 X 0 0 0 SCOTT BERGER EXECUTIVE BOARD 1.00 X 0 0 0 EDWARD BUMILLER EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL CANTONE EXECUTIVE BOARD 3.00 X 0 0 0 SUSAN CARTER EXECUTIVE BOARD 2.00 X 0 0 0 TAMMY CASE EXECUTIVE BOARD 2.00 X 0 0 0 JAMES CHECCHIO EXECUTIVE BOARD 1.00 X 0 0 0 ANTHONY CRETELLA EXECUTIVE BOARD 3.00 X 0 0 0 DAVID CURTIS EXECUTIVE BOARD (TERMED 2/2022) 2.00 X 0 0 0 W A DAVIS EXECUTIVE BOARD 1.00 X 0 0 0 GERARD DEBOEY EXECUTIVE BOARD 2.00 X 0 0 0 TERENCE DWYER EXECUTIVE BOARD 4.00 X 0 0 0 MITCHELL ERICKSON EXECUTIVE BOARD 1.00 X 0 0 0 TIMOTHY FARRELL EXECUTIVE BOARD 4.00 X 0 0 0 JOHN FLOOD EXECUTIVE BOARD 2.00 X 0 0 0 STEVE FLOOD EXECUTIVE BOARD (TERMED 2/2022) 2.00 X 0 0 0 MARTIN FOY EXECUTIVE BOARD 3.00 X 0 0 0 DOUGLAS GABEL EXECUTIVE BOARD 2.00 X 0 0 0 MARCELLA GENCARELLI EXECUTIVE BOARD 1.00 X 0 0 0 GIULIANO GIUDICI EXECUTIVE BOARD 1.00 X 0 0 0 JEREMY GODWIN EXECUTIVE BOARD 2.00 X 0 0 0 MARCO GONZALEZ EXECUTIVE BOARD 1.00 X 0 0 0 ALAN GOTLIFFE EXECUTIVE BOARD 3.00 X 0 0 0 ALAN GROSSMAN EXECUTIVE BOARD 2.00 X 0 0 0 KAREN GOUGH EXECUTIVE BOARD 1.00 X 0 0 0 WAYNE HAMPTON EXECUTIVE BOARD 2.00 X 0 0 0 DIANNE HARTSHORN EXECUTIVE BOARD 1.00 X 0 0 0 KEVIN HERNANDEZ EXECUTIVE BOARD 1.00 X 0 0 0 RICHARD KURLAND EXECUTIVE BOARD 2.00 X 0 0 0 MARY RUTH LAREAU EXECUTIVE BOARD 2.00 X 0 0 0 C SAGE LICHENWALNER EXECUTIVE BOARD 2.00 X 0 0 0 VINCENT MADDI EXECUTIVE BOARD 2.00 X 0 0 0 KATHRYN MANTELL EXECUTIVE BOARD (TERMED 2/2022) 1.00 X 0 0 0 JOHN MARSHALL EXECUTIVE BOARD 1.00 X 0 0 0 DAVID MCINTYRE EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL MERRITT EXECUTIVE BOARD 1.00 X 0 0 0 JEFFREY MILANAIK EXECUTIVE BOARD 1.00 X 0 0 0 RYAN P O'CONNOR EXECUTIVE BOARD 2.00 X 0 0 0 JOSEPH PAWELCZYK EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL POLING EXECUTIVE BOARD 2.00 X 0 0 0 DANIEL RAUCH EXECUTIVE BOARD (TERMED 2/2022) 1.00 X 0 0 0 MARK ROZEK EXECUTIVE BOARD (TERMED 2/2022) 3.00 X 0 0 0 CHRISTOPHER M SANTOMASSIMO EXECUTIVE BOARD (TERMED 2/2022) 1.00 X 0 0 0 WILLIAM SCHULZ EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM SHERMAN EXECUTIVE BOARD 2.00 X 0 0 0 ERIC SHICK EXECUTIVE BOARD 1.00 X 0 0 0 J HAMILTON SLYE EXECUTIVE BOARD 1.00 X 0 0 0 ERNESTO SOLER EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL STRINGHAM EXECUTIVE BOARD 1.00 X 0 0 0 MARK TALLMADGE EXECUTIVE BOARD 4.00 X 0 0 0 GEORGE TELSCHOW EXECUTIVE BOARD (TERMED 2/2022) 1.00 X 0 0 0 LINDA TELSCHOW EXECUTIVE BOARD (TERMED 2/2022) 2.00 X 0 0 0 TIM THEW EXECUTIVE BOARD 1.00 X 0 0 0 DOUGLAS TRUMP EXECUTIVE BOARD (TERMED 2/2022) 1.00 X 0 0 0 DANIEL TURANO EXECUTIVE BOARD 1.00 X 0 0 0 LES WU EXECUTIVE BOARD 1.00 X 0 0 0 JUNE ZERINGUE EXECUTIVE BOARD 1.00 X 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 40.00 X 296265 0 47175 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 40.00 X 193305 0 26376 JASON DUGAN DEPUTY SCOUT EXECUTIVE 40.00 X 113782 0 33042 603352 0 106593 3 0 1 0 BOY SCOUTS OF AMERICA 1325 W WALNUT HILL LANE IRVING TX 75391 IT SERVICES, LEGAL AND GOVERNANCE 750889 HUDSON FARM CLUB 270 STANHOPE SPARTA ROAD ANDOVER NJ 07821 EVENT COORDINATION 155403 PHILMONT SCOUT RANCH 17 DEER RUN ROAD CIMARRON NM 87714 TREK PROGRAM FOR SCOUTS 106335 3 6000 1156429 679358 1294255 3136042 CAMPING REVENUE 713990 977814 977814 ACTIVITY REVENUE 713990 542949 542949 COUNCIL ACTIVITY FEE 713990 431839 431839 1952602 132569 132569 6271873 1614796 6201539 604578 70334 1010218 1080552 1080552 625331 1156429 442099 183232 183232 1884339 1222272 662067 662067 ADDITIONAL POPCORN REVENUE 900099 43885 43885 71973 71973 115858 7262922 2658554 0 1468326 23622 23622 343440 206064 92729 44647 1962612 1859626 6623 96363 223785 202059 7617 14109 134554 128314 6240 218908 198715 8050 12143 25942 22102 1531 2309 122681 17449 103409 1823 26279 26279 45744 41881 1540 2323 85582 63085 1090 21407 61549 47719 1953 11877 394981 386344 3443 5194 291034 281342 3587 6105 193814 188411 1557 3846 73284 64080 3669 5535 85100 85100 248785 238964 3915 5906 128214 120194 3197 4823 PROGRAM SUPPLIES 345829 341796 1238 2795 RECOGNITION AWARDS 119890 99754 1193 18943 EQUIPMENT AND MAINTENAN 89028 77686 3823 7519 174576 85961 5211 83404 5419233 4780268 281654 357311 1604601 2440233 2462437 1534399 199140 206332 262692 710086 239089 465869 195533 186624 9842797 4256999 6388722 5585798 4417279 3863421 432387 448566 16201880 15441328 4029194 1479618 564188 1050876 331486 310699 1839258 2096963 0 32379 6764126 4970535 X 4624058 5450478 4813696 5020315 9437754 10470793 16201880 15441328 X 1843689 -836582 42090 -16158 X 0 1 X 1 0 X 1591617 1562697 2298498 2930913 3119884 11503609 5206385 5680815 687149 2211113 1952602 15738064 1757643 2155888 2625528 6539059 6798002 7243512 4743290 7297914 7698014 33780732 202361 168670 371031 0 202361 168670 371031 33409701 113333 124049 99829 85598 132569 555378 113333 124049 99829 85598 132569 555378 6911335 7367561 4843119 7383512 7830583 34336110 0.97300 0.97940 0.01620 0.01480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 1420.00 1 1 240.00 3500 1 0 1 X 6555297 14689 -629926 1097711 26279 4816070 6565627 17656 780846 783989 24843 6555297 6067306 20715 815594 314595 23393 6565627 5828762 73364 1059582 594402 6367306 6241604 194191 -570046 36987 5828762 0.43070 0.56930 0.00000 0 0 1343845 1343845 7178982 3163681 4015301 43670 43670 0 883659 727221 156438 392641 322427 70214 5585798 FINANCE LEASES 32379 32379 X 6425993 -836582 42090 -16158 -810650 7236643 26279 26279 7262922 5392954 0 5392954 26279 26279 5419233 PART II, LINE 5: STATE OF NEW JERSEY REQUIRES PERIODIC DAM INSPECTIONS AND CONSERVATION OF THE EASEMENT PROPERTY. PART II, LINE 9: DURING 1985, THE FORMER MORRIS-SUSSEX AREA COUNCIL, INC., BOY SCOUTS OF AMERICA, A PREDECESSOR OF THE COUNCIL, FOR CONSIDERATION OF $1,365,000, WAS GRANTED BY THE NJ DEPARTMENT OF ENVIRONMENTAL PROTECTION (DEP), AN EASEMENT FOR THE CONSERVATION AND PRESERVATION OF APPROXIMATELY 970 ACRES KNOWN AS MOUNT ALLAMUCHY SCOUT RESERVATION. THE EASEMENT, WHICH IS PERPETUAL, IS SUBJECT TO SEVERAL TERMS AND CONDITIONS WHICH REQUIRE THE COUNCIL TO SUBMIT A PLAN FOR THE MANAGEMENT OF THE EASEMENT AREA. THE EXECUTIVE BOARD HAS ALLOCATED THIS AMOUNT TO THE BOARD-DESIGNATED ENDOWMENT FUND. THE PLAN MUST BE CONSISTENT WITH THE INITIAL INTENT OF THE EASEMENT, WHICH IS TO PRESERVE THE LAND IN ITS NATURAL, SCENIC AND OPEN STATE. ANY IMPROVEMENTS TO THE LAND MUST BE INCLUDED IN THE PLAN OR APPROVED BY THE NJ DEP. THE COUNCIL HAD BEEN INFORMED BY THE NJ DEP THAT BOTH RESERVATION DAM STRUCTURES HAZARD CLASSIFICATIONS HAD BEEN RAISED TO CLASS I AND BOTH REQUIRED REHABILITATION TO MEET THOSE STANDARDS. IN DECEMBER 2008, THE COUNCIL APPLIED FOR LOW-COST LOANS FROM THE STATE OF NEW JERSEY IN ACCORDANCE WITH THE BOND ACT OF 2003. IN OCTOBER 2010, THE STATE OF NEW JERSEY AND THE COUNCIL AGREED TO TWO SEPARATE LOANS IN ORDER TO MAKE IMPROVEMENTS TO THE TWO DAMS. THE COUNCIL HAS INCURRED NO RELATED EXPENSES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. IN 1995, A PREDECESSOR COUNCIL, IN CONSIDERATION OF $800,000, GRANTED AN EASEMENT AND ASSIGNED ALL DEVELOPMENT RIGHTS TO THE STATE OF NEW JERSEY FOR THE PURPOSE OF PRESERVING WINNEBAGO SCOUT RESERVATION IN ITS NATURAL, SCENIC, OPEN AND EXISTING STATE AS A YOUTH CAMPING FACILITY. THE EXECUTIVE BOARD HAS ALLOCATED THIS AMOUNT TO THE BOARD-DESIGNATED ENDOWMENT FUND. IN EACH SUCCEEDING FIVE-YEAR PERIOD, THE COUNCIL MUST SUBMIT A MANAGEMENT PLAN WHICH SHALL INCLUDE ANY PROPOSED IMPROVEMENTS OR MODIFICATIONS TO THE PROPERTY. THE EASEMENT ALLOWS PUBLIC ACCESS TO AN INTERIOR TRAIL BUT DOES NOT ALLOW THE COUNCIL TO REMOVE TREES, SHRUBS, TOPSOIL, ETC. OR TO ERECT BUILDINGS OR OTHER STRUCTURES WITHOUT OBTAINING THE STATE'S APPROVAL THROUGH THE FIVE-YEAR MANAGEMENT PLAN. PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST -16,158. SUSSEX DCAD 214463 195942 18521 18073 448 TRUMP NATIONAL GOLF 144185 93202 50983 46800 913 3270 32 1423112 867285 555827 47998 308959 15638 1781760 1156429 625331 94798 327945 19356 442099 183232 0 SPECIFIC ASSISTANCE TO INDIVIDUALS 522 23622 X X X 0 0 0 0 0 0 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 268268 0 20000 0 7997 0 9444 0 37731 0 343440 0 0 0 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 176843 0 15000 0 1462 0 6078 0 20298 0 219681 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINDA TELSCHOW AND GEORGE TELSCHOW HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS FOR THE COUNCIL'S EXECUTIVE BOARD ARE ELECTED ANNUALLY AT THE FIRST EXECUTIVE BOARD MEETING FOLLOWING THE ANNUAL MEETING. THE VOTING MEMBERS AT THIS MEETING ARE THE REPRESENTATIVES FROM ORGANIZATIONS THAT CHARTER SCOUTING UNITS AND EXECUTIVE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, AUDIT COMMITTEE, TREASURER, AND SCOUT EXECUTIVE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND EMPLOYEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AT LEAST ANNUALLY. KEY MANAGERS ARE RESPONSIBLE FOR MONITORING ADHERENCE TO THE POLICY, PARTICULARLY WITH RESPECT TO THEIR EMPLOYEES. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE PRESIDENT OF THE COUNCIL. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE EXECUTIVE BOARD, BOARD OF TRUSTEES, OR APPROPRIATE COMMITTEE. CONFLICTS OF INTEREST ARE DETERMINED AND REVIEWED BY THE EXECUTIVE BOARD, OR APPROPRIATE BOARD COMMITTEE HAVING DECISION/MAKING AUTHORITY OF THE MATTER IN QUESTION. WHEN A CONFLICT OF INTEREST EXISTS, THE CONFLICTED PARTY MUST RECUSE FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA PROVIDES COMPENSATION GUIDELINES FOR ALL PROFESSIONALS WHO ARE COMMISSIONED BY THE BOY SCOUTS OF AMERICA. THEY USE THE SERVICES OF A PROFESSIONAL FIRM IN DETERMINING THE GUIDELINES. EVERY YEAR THE HUMAN RESOURCES COMMITTEE MEETS AFTER THE ANNUAL PERFORMANCE EVALUATIONS HAVE BEEN COMPLETED. FOR THE PROFESSIONAL MEMBERS OF THE STAFF, SALARY INCREMENTS ARE BASED ON PERFORMANCE AND SHOULD BE WITHIN THE GUIDELINES PROVIDED BY THE NATIONAL OFFICE. FOR THE SUPPORT STAFF (NON-COMMISSIONED EMPLOYEES) THE COUNCIL USES DATA FROM A REGIONAL STAFFING FIRM TO ENSURE THESE WAGES ARE REASONABLE. WAGES FOR THE SUPPORT STAFF ARE ALSO BASED ON PERFORMANCE EVALUATIONS. EXECUTIVE COMPENSATION IS APPROVED BY THE COMPENSATION COMMITTEE AND REVIEWED FOR COMPLIANCE WITH IRS REGULATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST -16,158.