2022-11-15T08:25:12-06:00 2021-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2021-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 9737659322 2022-11-08 1 MARC ANDREO 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2022-11-08 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MARC ANDREO 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 11313798 0 X WWW.PPCBSA.ORG X 1999 NJ PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 60 60 121 4276 0 0 2298498 2930913 687149 2211113 228404 950197 850501 651281 4064552 6743504 2591 36020 0 0 2568977 2648638 0 299 491238 1586880 2754988 4158448 5439945 -93896 1303559 15490441 16201880 3548142 6764126 11942299 9437754 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 4614848 36020 2831141 THE PROGRAM PROVIDED BY THE COUNCIL BENEFITED YOUTH IN A 5 COUNTY AREA COMMUNITIES SERVED BY THE PROGRAM. THE PROGRAMS EMPOWER THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES AND ENABLE THEM TO ACHIEVE THEIR FULL POTENTIAL. THE COUNCIL PROVIDES QUALITY SCOUTING PROGRAMS TO YOUTH FROM 6 TO 20 YEARS OF AGE. THE PROGRAM FOCUSES ON CHARACTER BUILDING, CITIZENSHIP, RELIGIOUS AWARENESS, AND PHYSICAL FITNESS. THE PROGRAMS MOBILIZE PARENTS, THE COMMUNITY, AND ITS LEADERS TO ASSIST IN THE DEVELOPMENT OF THEIR YOUTH. 4614848 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 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 4 0 121 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 60 60 1 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NJ X MIKE SASS 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 MARK TALLMADGE PRESIDENT 8.00 X X 0 0 0 GARRICK STOLDT 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 JOSEPH ALLEGRA EXECUTIVE BOARD (THROUGH 2/21) 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 ROBERT BRADY 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 KAREN CORTELLINO EXECUTIVE BOARD (THROUGH 2/21) 1.00 X 0 0 0 ANTHONY CRETELLA EXECUTIVE BOARD 3.00 X 0 0 0 DAVID CURTIS EXECUTIVE BOARD 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 MITCHELL ERICKSON EXECUTIVE BOARD 1.00 X 0 0 0 JOHN FLOOD EXECUTIVE BOARD 2.00 X 0 0 0 STEVE FLOOD EXECUTIVE BOARD 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 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 THOMAS KEAYS EXECUTIVE BOARD (THROUGH 2/21) 2.00 X 0 0 0 DENNIS KENNEDY EXECUTIVE BOARD (THROUGH 2/21) 2.00 X 0 0 0 RICHARD KURLAND EXECUTIVE BOARD 2.00 X 0 0 0 MARGARET LAM EXECUTIVE BOARD (THROUGH 2/21) 1.00 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 VINCET MADDI EXECUTIVE BOARD 2.00 X 0 0 0 KATHRYN MANTELL EXECUTIVE BOARD 1.00 X 0 0 0 JOHN MARSHALL EXECUTIVE BOARD 1.00 X 0 0 0 JAMES MCCABE EXECUTIVE BOARD (THROUGH 2/21) 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 THOMAS PEPE EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL POLING EXECUTIVE BOARD 2.00 X 0 0 0 DANIEL RAUCH EXECUTIVE BOARD 1.00 X 0 0 0 MARK ROZEK EXECUTIVE BOARD 3.00 X 0 0 0 CHRISTOPHER M SANTOMASSIMO EXECUTIVE BOARD 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 GEORGE TELSCHOW EXECUTIVE BOARD 1.00 X 0 0 0 LINDA TELSCHOW EXECUTIVE BOARD 2.00 X 0 0 0 TIM THEW EXECUTIVE BOARD 1.00 X 0 0 0 DOUGLAS TRUMP EXECUTIVE BOARD 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 281497 0 40888 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 40.00 X 178662 0 25189 JASON DUGAN DEPUTY SCOUT EXECUTIVE 40.00 X 101664 0 26308 561823 0 92385 3 0 1 0 BOY SCOUTS OF AMERICA 1325 W WALNUT HILL LANE IRVING TX 75391 IT SERVICES, LEGAL AND GOVERNANCE 607227 BLUE SKY ADVENTURES 229 BELMONTE ROAD WEST PALM BEACH FL 33405 TRANSPORTATION AND TOUR FOR SCOUTS 253300 PHILMONT SCOUT RANCH 17 DEER RUN ROAD CIMARRON NM 87714 TREK PROGRAM FOR SCOUTS 237200 FROSCH ONE GREENWAY PLAZA SUITE 800 HOUSTON TX 77046 GROUP TRAVEL COORDINATION 114663 HUDSON FARM CLUB 270 STANHOPE SPARTA ROAD ANDOVER NJ 07821 EVENT COORDINATION 111701 8 6000 1070466 545592 1308855 2930913 ACTIVITY REVENUE 713990 1008292 1008292 CAMPING REVENUE 713990 849094 849094 353727 353727 2211113 85598 85598 3930286 3065687 864599 864599 864599 378214 1070466 382708 -4494 -4494 1705467 1121899 583568 583568 ADDITIONAL POPCORN REVENUE 900099 36460 36460 35747 35747 72207 6743504 2831141 0 981450 36020 36020 322385 193431 87044 41910 1758521 1531766 49021 177734 157977 131317 9081 17579 208740 179497 6500 22743 201015 169071 11769 20175 60915 47026 5117 8772 109081 14128 92318 2635 299 299 26046 26046 11032 11025 7 76479 51091 1660 23728 46260 36906 2290 7064 308615 297255 4184 7176 496212 486520 3293 6399 408004 406259 430 1315 69506 58478 4063 6965 74000 74000 266461 251262 5599 9600 122421 112160 3780 6481 PROGRAM SUPPLIES 224462 219182 1248 4032 RECOGNITION AWARDS 121372 95942 943 24487 EQUIPMENT AND MAINTENAN 120083 98843 7824 13416 UNCOLLECTIBLE PLEDGE 55140 55140 158899 113669 11649 33581 5439945 4614848 333859 491238 973069 1604601 666451 2462437 266238 199140 82522 262692 278035 239089 333832 195533 10601043 4212321 6569359 6388722 5947352 4417279 373583 432387 15490441 16201880 252059 4029194 1009224 564188 256168 331486 2030691 1839258 3548142 6764126 X 7522954 4624058 4419345 4813696 11942299 9437754 15490441 16201880 X 1303559 -167224 63360 -3704240 X 0 1 X 1 0 X 1445140 1591617 1562697 2298498 2930913 9828865 6621744 5206385 5680815 687149 2211113 20407206 1757643 2155888 3913531 8066884 6798002 7243512 4743290 7297914 34149602 202361 202361 0 202361 202361 33947241 88884 113333 124049 99829 85598 511693 88884 113333 124049 99829 85598 511693 8155768 6911335 7367561 4843119 7383512 34661295 0.97940 0.98600 0.01480 0.01400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 2010.00 0 0 1 X 6565627 17656 780846 783989 24843 6555297 6067306 20715 815594 314595 23393 6565627 5828762 73364 1059582 594402 6367306 6241604 194191 -570046 36987 5828762 5742323 110502 389592 813 6241604 0.58390 0.41610 0.00000 0 0 1464535 1464535 7598145 3151601 4446544 43670 43670 0 926805 718183 208622 567888 298867 269021 6388722 X 6613595 -167223 63360 -103863 6717458 26046 26046 6743504 9118139 3704240 3704240 5413899 26046 26046 5439945 PART II, LINE 9: DURING 1985, THE FORMER MORRIS-SUSSEX AREA COUNCIL, INC., BOY SCOUTS OF AMERICA, FOR CONSIDERATION OF $1,365,000, WAS GRANTED BY THE NJ 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, 2021 AND 2020. IN 1995, THE 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 XII, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTION TO SETTLEMENT TRUST 3,704,240. SUSSEX DCAD 176340 161990 14350 14099 251 CORPORATE GOLF 143260 80670 62590 56100 6490 36 1129080 827806 301274 116622 178637 250 10259 1448680 1070466 378214 116622 248836 250 17000 382708 -4494 0 SPECIFIC ASSISTANCE TO INDIVIDUALS 499 36020 X X X 0 0 0 0 0 0 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 258727 0 15000 0 7770 0 6039 0 34849 0 322385 0 0 0 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 168017 0 10000 0 645 0 5630 0 19559 0 203851 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: CONTRIBUTION TO SETTLEMENT TRUST -3,704,240.