2019-08-22T08:25:17-05:00 2018-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2018-01-01 160743108 SENECA WATERWAYS COUNCILINC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2019-08-09 1 RAYMOND J JACOBI P00160856 5854231860 2019-08-09 69.49.130.51 2019-08-09 13:49:16 ED P 3BA815B9EA97DC6F1C7D57ED292EF324E500D068 093A40623BC5A1F1C27EFD8A35DF44030DB1F417 2018 2020-03-31 21:24:44Z LEWIS HEISMAN 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 4246971 0 1761 X WWW.SENECAWATERWAYS.ORG X 1943 NY TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 69 69 203 3719 0 0 1271995 1578464 2511592 2379518 8677 123221 190 16463 3792454 4097666 70135 77268 0 0 2313600 2519042 0 0 607283 2453005 2290532 4836740 4886842 -1044286 -789176 7258586 7112460 918838 787994 6339748 6324466 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2556907 47269 685848 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1604972 30000 1534889 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 158781 OTHER PROGRAM SERVICES 4161879 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 92 0 203 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 69 69 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X LORI WILKES 5852418559 2320 BRIGHTON HENRIETTA TOWNLINE RD ROCHESTER NY 14623 DANIEL BICKEL VP OF CAMPING 2.00 X X 0 0 0 ANNEMARIE COOK VP OF DISTRICT OPS 2.00 X X 0 0 0 BRENDON CROSSING TREASURER 2.00 X X 0 0 0 JEFFREY HALIK VP OF MARKETING 2.00 X X 0 0 0 LEWIS HEISMAN PRESIDENT 2.00 1.00 X X 0 0 0 VALERIE KALWAS COUNCIL COMMISSIONER/BOARD MEMBER 2.00 X X 0 0 0 ROBERT KESSLER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JOSEPH MARINELLI VP OF EXPLORING 2.00 X X 0 0 0 TED ORR VP OF PROGRAM/VP OF PROPERTIES 2.00 X X 0 0 0 HARRIS RUSITZKY VP OF PLANNED GIVING 2.00 X X 0 0 0 LEON SAWYKO LEGAL COUNSEL 2.00 X X 0 0 0 CHRIS SCHULITZ VP OF MEMBERSHIP/COUNCIL COMMISSIONER 2.00 X X 0 0 0 FRED G ATEN JR BOARD MEMBER THRU MAY 2018 1.00 X 0 0 0 BURTON AUGUST JR BOARD MEMBER 1.00 X 0 0 0 MATTHEW AUGUSTINE BOARD MEMBER 1.00 X 0 0 0 GARY BAXTER BOARD MEMBER 1.00 X 0 0 0 DONALD BENNETT NATIONAL COUNCIL REP, AUDIT CHAIR 2.00 X 0 0 0 JEFFREY BLOOD BOARD MEMBER 1.00 X 0 0 0 DAVID BULLWINKLE VP OF FUNDRAISING 2.00 X X 0 0 0 JEFF CLARK BOARD MEMBER 1.00 X 0 0 0 DAVID COOK VP OF ADMINISTRATION 2.00 X X 0 0 0 GEOFF COOK BOARD MEMBER 1.00 X 0 0 0 JEREMY COONEY BOARD MEMBER 1.00 X 0 0 0 ANDREW COSTANZA BOARD MEMBER 1.00 X 0 0 0 FRANK CREGO PAST PRESIDENT 1.00 1.00 X 0 0 0 ANTHONY DANIELE BOARD MEMBER 1.00 X 0 0 0 STEVE DECHICK CHAIR, EXPLORING EAST DISTRICT 1.00 X 0 0 0 JAY DUTCHER BOARD MEMBER 1.00 X 0 0 0 PAUL FERBER BOARD MEMBER 1.00 X 0 0 0 PATRICK FLUHARTY BOARD MEMBER 1.00 X 0 0 0 KEVIN FLYNN BOARD MEMBER/VP OF BOARD DEVELOPMENT 2.00 X X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID GEIER BOARD MEMBER THRU MAY 2018 1.00 X 0 0 0 PETER GREAVES-TUNNELL BOARD MEMBER 1.00 1.00 X 0 0 0 ROGER GUTHEIL CHAIR, EXPLORING WEST 1.00 X 0 0 0 BILL HALLMAN CHAIR, TOWPATH DISTRICT 1.00 X 0 0 0 AJ HEILIGMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT KERNAN JR PAST PRESIDENT 1.00 1.00 X 0 0 0 DAVID KLEIN PAST PRESIDENT 1.00 1.00 X 0 0 0 RON KNIGHT PAST PRESIDENT 1.00 X 0 0 0 MICHAEL KNITTEL CHAIR, BLACK CREEK DISTRICT 1.00 X 0 0 0 WILLIAM LAWRENCE CHAIR, SENECA DISTRICT 1.00 X 0 0 0 RAYMOND LECHASE II BOARD MEMBER 1.00 X 0 0 0 DON LENNOX CHAIR, GENESEE CROSSROADS DISTRICT 1.00 X 0 0 0 DAVID LIPPITT PAST PRESIDENT 1.00 X 0 0 0 ADMIRAL LORD BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LYNCH PAST PRESIDENT 1.00 X 0 0 0 ALEX MCCLEAN BOARD MEMBER 1.00 X 0 0 0 GERALD MCCUE BOARD MEMBER 1.00 X 0 0 0 PETER MILES CHAIR, LIGHTHOUSE DISTRICT 1.00 X 0 0 0 IRA MILLER BOARD MEMBER 1.00 X 0 0 0 STEVEN MILLS CHAIR, BAY WATERS DISTRICT 1.00 X 0 0 0 JOYCE MOYER BOARD MEMBER 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT 1.00 X 0 0 0 TODD OLDHAM BOARD MEMBER 1.00 X 0 0 0 DWIGHT PALMER BOARD MEMBER 1.00 X 0 0 0 DUANE PANCOAST BOARD MEMBER 1.00 X 0 0 0 PETER PAPE PAST PRESIDENT 1.00 1.00 X 0 0 0 KEVIN PARKER BOARD MEMBER THRU MAY 2018 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 BARRY PORSCH BOARD MEMBER 1.00 X 0 0 0 CYNTHIA PROANO BOARD MEMBER/VP OF PROGRAM 2.00 X X 0 0 0 CURT PROVENZO BOARD MEMBER 1.00 X 0 0 0 RICHARD RASMUSSEN CHAIR, GEN CROSSROADS DIST THRU MAY 2018 1.00 X 0 0 0 FLOYD RAYBURN BOARD MEMBER 1.00 X 0 0 0 TOM RICHARDS BOARD MEMBER/CHAIR OF TRUSTEES 1.00 1.00 X 0 0 0 HENRY ROENKE III BOARD MEMBER 1.00 X 0 0 0 CHARLES RUSSELL BOARD MEMBER 1.00 X 0 0 0 GARY SMITH BOARD MEMBER 1.00 X 0 0 0 BOB STIVERS BOARD MEMBER 1.00 X 0 0 0 DOUG STRONG BOARD MEMBER 1.00 X 0 0 0 JOSEPH TALBOT CHAIR, MOHAWK DISTRICT 1.00 X 0 0 0 EVA THOMAS CHAIR, TURNING POINT DIST THRU MAY 2018 1.00 X 0 0 0 DAVID WILSON BOARD MEMBER 1.00 X 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 38.00 2.00 X 166505 0 28138 166505 0 28138 1 0 1 0 EMPIRE COMMERCIAL CONSTRUCTION 2570 BAIRD RD PENFIELD NY 14526 BUILDOUT OF TENANT AREA AT OFFICE 221207 1 229611 499068 849785 227962 1578464 CAMPING REVENUE 900099 1534889 1534889 POPCORN SALES 900099 425648 425648 ACTIVITY FEES 900099 212010 212010 TRADING POST REVENUE 900099 48190 48190 158781 158781 2379518 9657 9657 5620 124092 964 15184 4656 108908 113564 113564 149620 499068 133157 16463 16463 4097666 2379518 0 139684 77268 77268 194643 167977 2336 24330 1836803 1480355 25620 330828 88813 74080 14733 216607 169337 5240 42030 182176 152470 2068 27638 16550 16550 101 101 39762 25189 4990 9583 681430 648024 2020 31386 427646 415199 3888 8559 117143 105494 666 10983 44049 33227 685 10137 4717 4004 223 490 57554 57554 437199 416819 6366 14014 126323 117285 2823 6215 RECOGNITION AWARDS 132937 72301 336 60300 MISCELLANEOUS 109215 98322 1679 9214 RENT AND MAINTENANCE OF 95906 87978 1085 6843 4886842 4161879 117680 607283 1091634 1142038 403109 248457 328507 309607 32819 20375 69754 38782 47723 55812 12412476 7237128 5158897 5175348 126143 122041 7258586 7112460 91630 116782 115208 119910 486746 465728 220000 85000 5254 574 918838 787994 X 5233568 5269339 1106180 1055127 6339748 6324466 7258586 7112460 X -789176 -11327 785221 X X 0 1 X 1 0 X 2571381 1487293 1345134 1282125 1578464 8264397 2571381 1487293 1345134 1282125 1578464 8264397 21481 8242916 13840 4962 5990 4922 9657 39371 8303768 12589147 0.99270 0.98880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 486746 21018 465728 1 X 18838306 -1218229 255325 17364752 17164896 2561640 888230 18838306 16745838 999531 580473 17164896 15602289 1936735 -158745 634441 16745838 15923919 387089 708719 15602289 0.15780 0.54680 0.29540 0 1 1 684957 684957 9035069 5097817 3937252 1878171 1395722 482449 814279 743589 70690 5175348 OTHER LIABILITIES 574 574 X 4888934 -11327 17475 785221 791369 4097565 101 101 4097666 4904216 17475 17475 4886741 101 101 4886842 PART IV, LINE 2B: CUSTODIAL ACCOUNTS OF CASH AND CASH EQUIVALENTS ARE FUNDS HELD FOR AFFILIATED ORGANIZATIONS OF THE COUNCIL. PART V, LINE 4: THE ENDOWMENT FUND HAS ADOPTED INVESTMENT AND SPENDING PROCEDURES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS ADMINISTERED BY THE SENECA WATERWAYS COUNCIL WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE GOAL IS TO PROVIDE AN INVESTMENT RETURN THAT EXCEEDS THE UNMANAGED MARKET RETURN WHILE REDUCING MARKET RISK THROUGH DIVERSIFICATION. PART X, LINE 2: THE COUNCIL AND THE ENDOWMENT FUND ARE TAX-EXEMPT ORGANIZATIONS UNDER INTERNAL REVENUE CODE (THE "CODE") SECTION 501(C)(3) AND NEW YORK STATE LAW AS CHARITABLE ORGANIZATIONS, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(L) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL AND THE ENDOWMENT FUND CURRENTLY HAVE NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE COUNCIL AND THE ENDOWMENT FUND HAVE BEEN CLASSIFIED AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. THE COUNCIL AND ENDOWMENT FUND FILE FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2018, THE COUNCIL AND ENDOWMENT FUND ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2015. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2015 THROUGH DECEMBER 31, 2018 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 785,221. 21 STORIES FOR SCOUTS 179674 147510 32164 29150 LOBSTERFEST 129026 90974 38052 38052 6 339988 260584 79404 19715 25205 21035 648688 499068 149620 19715 63257 50185 133157 16463 1 CAMPERSHIPS (INDIVIDUALS) 333 30000 NATIONAL REGISTRATION FEES 892 31268 COLLEGE SCHOLARSHIPS 4 16000 PART I, LINE 2: THE YEARLY BUDGET APPROVED BY THE EXECUTIVE BOARD IN DECEMBER OF EACH YEAR OUTLINES THE LIMITATIONS OF CAMPERSHIPS, REGISTRATION ASSISTANCE AND SCHOLARSHIPS. THE PAPERWORK PROCEDURE FOR REQUESTING ASSISTANCE IS SET FORTH BY THE CAMPING COMMITTEE. ANY FUNDING RECEIVED OUTSIDE OF THE BUDGET WOULD BE REVIEWED BY THE EXECUTIVE BOARD AT ITS NEXT AVAILABLE MEETING AND GUIDELINES AND LIMITATIONS WOULD BE SET AT THAT TIME. CAMPERSHIPS AND SCHOLARSHIPS ARE REVIEWED BY A VOLUNTEER COMMITTEE THAT MAKES DECISIONS AND ALLOCATIONS. REGISTRATION ASSISTANCE IS APPROVED BY TWO LEVEL MANAGEMENT APPROVAL. PART III THE COUNCIL PROVIDES ASSISTANCE TO INDIVIDUALS TO HELP COVER THE COST OF CAMPING EXPERIENCES FOR THOSE INDIVIDUALS. THE COUNCIL ALSO PROVIDES ASSISTANCE TO UNITS (TROOPS, PACKS, ETC.) WITH THE NATIONAL REGISTRATION FEES FOR THE UNITS AND THE INDIVIDUALS IN THOSE UNITS. X X X X X 0 0 0 0 0 0 0 0 0 STEPHEN HOITT SCOUT EXECUTIVE/SECRETARY 166505 0 0 0 0 0 17676 0 10462 0 194643 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X 1 1104 FAIR MARKET VALUE X CAPITAL ITEMS 18 128037 FAIR MARKET VALUE X MATERIALS AND FOOD 20 41192 FAIR MARKET VALUE X MAINTENANCE SUPPLIES 26 29676 FAIR MARKET VALUE X SCHOLARSHIPS 7 21950 FAIR MARKET VALUE X ADVERTISING MATERIALS AND SUPPLIES 5 7107 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND IT IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW CONFLICT OF INTEREST STATEMENTS AND, WITH THE PRESIDENT, WILL RESOLVE ANY CONFLICTS, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE SCOUT EXECUTIVE AND OTHERS. FORM 990, PART VI, SECTION C, LINE 19 SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA COMPLIES WITH ALL APPLICABLE FEDERAL AND STATE REGULATIONS. THE INFORMATION IS ON FILE AND CAN BE MADE AVAILABLE FOLLOWING A WRITTEN REQUEST FOR THE INFORMATION. FORM 990, PART XI, LINE 9: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 785,221. FORM 990, PART XII, LINE 2C: THE PROCESS IS CONSISTENT WITH PRIOR YEAR. BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND 2320 BRIGHTON HENRIETTA TL RD ROCHESTER NY 14623 166122899 TO PROVIDE INCOME FROM ITS ENDOWED FUNDS TO THE COUNCIL NY 501(C)(3) LINE 12A, I SENECA WATERWAYS INC BOY SCOUTS OF AMERICA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND S 785221 5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND O 166505 ACTUAL W-2'S