2021-11-15T11:38:30-06:00 2020-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2020-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 9737659322 2021-09-28 1 MARC ANDREO 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2021-09-28 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z MARC ANDREO 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 7806319 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. 62 62 88 4006 0 0 1562697 2298498 3451891 687149 207554 228404 1876907 850501 7099049 4064552 70759 2591 0 0 3609973 2568977 1331 0 482138 3447712 1586880 7129775 4158448 -30726 -93896 15459005 15490441 4041922 3548142 11417083 11942299 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 3386513 2591 1245108 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. 3386513 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 88 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 62 62 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 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 40.00 X 155741 0 90793 MARK SPALDO DIRECTOR OF FIELD SERVICE 40.00 X 113371 0 24949 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 40.00 X 250613 0 123868 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 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 KAREN CORTELLINO EXECUTIVE BOARD 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 JUSTIN FOOTERMAN EXECUTIVE BOARD (THRU FEB) 1.00 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 RUSS JENKINS EXECUTIVE BOARD (THRU FEB) 1.00 X 0 0 0 THOMAS KEAYS EXECUTIVE BOARD 2.00 X 0 0 0 DENNIS KENNEDY EXECUTIVE BOARD 2.00 X 0 0 0 RICHARD KURLAND EXECUTIVE BOARD 2.00 X 0 0 0 MARGARET LAM EXECUTIVE BOARD 1.00 X 0 0 0 MARY RUTH LAREAU EXECUTIVE BOARD 2.00 X 0 0 0 MICHELLE LAZZAROTTI EXECUTIVE BOARD (THRU FEB) 1.00 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 MARK MAIRE EXECUTIVE BOARD (THRU FEB) 1.00 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 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 JOSEPH PAWELCZYK EXECUTIVE BOARD 1.00 X 0 0 0 THOMAS PEPE EXECUTIVE BOARD 2.00 X 0 0 0 KATHY PERNA EXECUTIVE BOARD (THRU FEB) 1.00 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 FREDERICK SCHOENBRODT EXECUTIVE BOARD (THRU FEB) 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 CHRISTOPHER SZYMCZAK EXECUTIVE BOARD (THRU FEB) 1.00 X 0 0 0 VICTOR TAGLIAFERRO EXECUTIVE BOARD (THRU FEB) 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 NEFTALI TOSADO EXECUTIVE BOARD (THRU FEB) 1.00 X 0 0 0 GARY TREUBIG EXECUTIVE BOARD (THRU FEB) 2.00 X 0 0 0 DOUGLAS TRUMP EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL TURANO EXECUTIVE BOARD 1.00 X 0 0 0 BRIAN VOHDEN EXECUTIVE BOARD (THRU FEB) 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 519725 0 239610 3 0 1 0 0 11000 643137 561791 1082570 2298498 CAMPING REVENUE 713990 160936 160936 ACTIVITY REVENUE 713990 121846 121846 404367 404367 687149 99829 99829 2963200 2834625 128575 128575 128575 141477 643137 162593 -21116 -21116 1166508 744549 421959 421959 ADDITIONAL POPCORN REVENUE 900099 136000 136000 313658 313658 449658 4064552 1245108 0 520946 2591 2591 289840 173903 78258 37679 1785657 1521538 66573 197546 58828 49176 2915 6737 230975 196001 8716 26258 203677 166923 13541 23213 42743 42743 118223 81011 15973 21239 23393 23393 59937 54357 5580 71658 27298 481 43879 282204 265645 5103 11456 33207 28359 1846 3002 37122 33270 1010 2842 77669 64328 4915 8426 86580 86580 262960 249361 5010 8589 112474 103475 3316 5683 RECOGNITION AWARDS 94440 76104 184 18152 PROGRAM SUPPLIES 64294 50424 715 13155 EQUIPMENT AND MAINTENAN 44023 35155 3131 5737 175953 121014 11974 42965 4158448 3386513 289797 482138 1287098 973069 245317 666451 357480 266238 105756 82522 361120 278035 203500 333832 10515224 3945865 6712835 6569359 5813874 5947352 372025 373583 15459005 15490441 449927 252059 1078792 1009224 270833 256168 2242370 2030691 4041922 3548142 X 6768243 7522954 4648840 4419345 11417083 11942299 15459005 15490441 X -93896 588598 63360 -32846 X 0 1 X 1 0 X 1802689 1445140 1591617 1562697 2298498 8700641 5613221 6621744 5206385 5680815 1989657 25111822 313658 313658 7415910 8066884 6798002 7243512 4601813 34126121 0 0 0 34126121 58789 88884 113333 124049 99829 484884 58789 88884 113333 124049 99829 484884 7474699 8155768 6911335 7367561 4701642 34611005 0.98600 0.98770 0.01400 0.01230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 2100.00 0 0 1 X 6067306 20715 815594 314595 23393 6565627 5828762 73364 1059582 594402 6367306 6241604 194191 -570046 36987 5828762 5742323 110502 389592 813 6241604 5379514 285171 105773 28135 5742323 0.58730 0.41270 0.00000 0 0 1464535 1464535 7564784 2959153 4605631 43670 43670 0 909080 675541 233539 533155 267501 265654 6569359 X 4497678 588598 63360 651958 3845720 23393 195439 218832 4064552 4955617 907142 907142 4048475 23393 86580 109973 4158448 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 EPA, 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 EPA. THE COUNCIL HAD BEEN INFORMED BY THE NJ EPA 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, 2020 AND 2019. 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 BOARDDESIGNATED 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 IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE COUNCIL IS CLASSIFIED AS A PUBLIC CHARITY. THE COUNCIL IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS OF THE STATE OF NEW JERSEY. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 162,593. NET ASSETS RELEASED FROM RESTRICTIONS 32,846. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 744,549. FUNDRAISING EXPENSES 162,593. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES 86,580. SUSSEX DCAD 155955 155955 1975 GOLF CLASSIC 105370 69961 35409 35409 37 523289 417221 106068 119148 405 5656 784614 643137 141477 156532 405 5656 162593 -21116 X X X 0 0 0 0 0 0 0 0 0 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVELOPMENT 155098 0 0 0 643 0 68669 0 22124 0 246534 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 244983 0 0 0 5630 0 89866 0 34002 0 374481 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINDA TELSCHOW, EXECUTIVE BOARD MEMBER AND GEORGE TELSCHOW, EXECUTIVE BOARD MEMBER ARE MARRIED. 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. 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 COMPENSATION AND BENEFITS COMMITTEE MEET 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 18 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990 IS ALSO AVAILABLE VIA THE WEBSITE WWW.GUIDESTAR.ORG. 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: ADJUSTMENTS TO NET ASSETS WITHOUT DONOR RESTRICTIONS -32,846.