2018-08-13T08:55:18-05:00 2017-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2017-01-01 160743108 SENECA WATERWAYS COUNCILINC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2018-08-09 1 RAYMOND J JACOBI P00160856 5854231860 2018-08-09 2017 2022-09-23 18:48:47Z LEWIS HEISMAN 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 3916662 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. 65 65 205 4211 0 0 1345134 1271995 2391234 2511592 8320 8677 0 190 3744688 3792454 63120 70135 0 0 2276237 2313600 0 0 605420 2372525 2453005 4711882 4836740 -967194 -1044286 8000436 7258586 1331962 918838 6668474 6339748 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2756921 40152 955506 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1358994 29984 1395020 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 161066 OTHER PROGRAM SERVICES 4115915 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 53 0 205 1 0 0 0 0 0 1 1 0 0 0 0 X 65 65 1 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 VP OF FUNDRAISING/TREASURER 2.00 X X 0 0 0 JEFFREY HALIK VP OF MARKETING 2.00 X X 0 0 0 LEWIS HEISMAN VP OF BOARD DEVELOPMENT/PRESIDENT 2.00 X X 0 0 0 VALERIE KALWAS COUNCIL COMMISSIONER 2.00 X X 0 0 0 ROBERT KESSLER COUNCIL PRESIDENT/IMMEDIATE PAST PRESIDENT 2.00 1.00 X X 0 0 0 DAVID LIPPITT IMMEDIATE PAST PRESIDENT/PAST PRESIDENT 2.00 X X 0 0 0 JOSEPH MARINELLI VP OF EXPLORING 2.00 X X 0 0 0 TED ORR VP OF PROGRAM 2.00 X X 0 0 0 DWIGHT PALMER VP OF ADMINISTRATION/BOARD MEMBER 2.00 X X 0 0 0 CURT PROVENZO TREASURER/BOARD MEMBER 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 2.00 X X 0 0 0 FRANK STRONG JR CHAIR,BOARD MEMBER (DECEASED 7/20/17) 1.00 2.00 X X 0 0 0 CHARLES RUSSELL BOARD MEMBER 2.00 X 0 0 0 FRED G ATEN JR BOARD MEMBER 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 BOARD MEMBER/VP OF FUNDRAISING 2.00 X X 0 0 0 JEFF CLARK BOARD MEMBER 1.00 X 0 0 0 PETER COLLINGE BOARD MEMBER THRU 5/1/17 1.00 X 0 0 0 DAVID COOK BOARD MEMBER/VP OF ADMINISTRATION 2.00 X 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 ETHAN CRIST CHAIR, BLACK CREEK DISTRICT (THRU 5/1/17) 1.00 X 0 0 0 JAY DUTCHER CHAIR, EXPLORING EAST DISTRICT/BOARD MEMBER 1.00 1.00 X 0 0 0 PAUL FERBER BOARD MEMBER 1.00 X 0 0 0 KEVIN FLYNN BOARD MEMBER 1.00 X 0 0 0 EMERSON FULLWOOD BOARD MEMBER 1.00 X 0 0 0 DAVID GEIER BOARD MEMBER 1.00 X 0 0 0 PETER GREAVES-TUNNELL BOARD MEMBER 1.00 X 0 0 0 ROGER GUTHEIL CHAIR, EXPLORING WEST 1.00 1.00 X 0 0 0 BILL HALLMAN CHAIR, TOWPATH DISTRICT 1.00 1.00 X 0 0 0 ROBERT KERNAN JR PAST PRESIDENT 2.00 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 1.00 X 0 0 0 LOU LANGIE JR PAST PRESIDENT 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 JEFFREY LEENHOUTS BOARD MEMBER THRU 5/1/17 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 JOHN MERKLINGER CHAIR, EXPLORING WEST THRU 5/1/17 1.00 X 0 0 0 ALEX MCCLEAN CHAIR, TOWPATH DISTRICT/BOARD MEMBER 1.00 1.00 X 0 0 0 GERALD MCCUE BOARD MEMBER 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 DUANE PANCOAST BOARD MEMBER 1.00 X 0 0 0 PETER PAPE PAST PRESIDENT 1.00 X 0 0 0 KEVIN PARKER CHAIR, TP DISTRICT/BOARD MEMBER 1.00 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 CYNTHIA PROANO BOARD MEMBER 1.00 X 0 0 0 RICHARD RASMUSSEN CHAIR, GENESEE CROSSROADS DISTRICT 1.00 X 0 0 0 TOM RICHARDS BOARD MEMBER/CHAIR OF TRUSTEES AS OF 10/2017 1.00 1.00 X 0 0 0 TERENCE ROBINSON JR BOARD MEMBER THRU 5/1/17 1.00 X 0 0 0 HENRY ROENKE III BOARD MEMBER 1.00 X 0 0 0 GARY SMITH BOARD MEMBER 1.00 X 0 0 0 DOUG STRONG BOARD MEMBER 1.00 X 0 0 0 STEPHEN SWARTOUT BOARD MEMBER 1.00 X 0 0 0 JOSEPH TALBOT CHAIR, MOHAWK DISTRICT 1.00 1.00 X 0 0 0 EVA THOMAS CHAIR, TURNING POINT DISTRICT 1.00 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 163400 0 27210 163400 0 27210 1 0 1 0 0 246909 379514 645572 148076 1271995 CAMPING REVENUE 900099 1395020 1395020 POPCORN SALES 900099 461083 461083 ACTIVITY FEES 900099 445239 445239 TRADING POST REVENUE 900099 49184 49184 161066 161066 2511592 4922 4922 3755 0 3755 3755 3755 124398 379514 124208 190 190 3792454 2511592 0 8867 70135 70135 190609 164115 2287 24207 1706660 1365031 24986 316643 63279 51174 62 12043 184869 141158 4601 39110 168183 139261 2171 26751 56193 50522 4583 1088 789024 730426 2152 56446 397923 387503 3144 7276 122698 111107 716 10875 34551 27474 313 6764 9573 8126 452 995 57554 57554 439954 420259 6152 13543 124810 115658 2828 6324 RECOGNITION AWARDS 180457 118009 512 61936 MISCELLANEOUS 147295 129738 1592 15965 RENT AND MAINTENANCE OF 92973 86219 1300 5454 4836740 4115915 115405 605420 1045326 1091634 446812 403109 525828 328507 26707 32819 54442 69754 96452 47723 11958825 6799928 5503100 5158897 301769 126143 8000436 7258586 132538 91630 168974 115208 458663 486746 570000 220000 1787 5254 1331962 918838 X 5228758 5233568 1439716 1106180 6668474 6339748 8000436 7258586 X -1044286 19944 695616 X X 0 1 X 1 0 X 1035986 2571381 1487293 1345134 1282125 7721919 1035986 2571381 1487293 1345134 1282125 7721919 32012 7689907 25549 13840 4962 5990 4922 55263 7777182 10060009 0.98880 0.98800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 458663 28083 486746 1 X 17164896 2561640 888230 18838306 16745838 999531 580473 17164896 15602289 1936735 -158745 634441 16745838 15923919 387089 708719 15602289 14265028 151767 2203177 696053 15923919 0.22300 0.49930 0.27770 0 1 1 700141 700141 8751938 4837180 3914758 1692467 1259025 433442 814279 703723 110556 5158897 OTHER LIABILITIES 5254 5254 X 4568514 19944 10500 745616 776060 3792454 0 3792454 4847240 10500 10500 4836740 0 4836740 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, 2017, 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, 2014. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2014 THROUGH DECEMBER 31, 2017 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 745,616. LOBSTERFEST 140985 104191 36794 4410 32384 CASTING FOR CHARACTER 95024 70196 24828 6133 18695 5 267903 205127 62776 16920 22071 23595 503912 379514 124398 21330 60588 42290 124208 190 1 CAMPERSHIPS (INDIVIDUALS) 234 29983 NATIONAL REGISTRATION FEES 769 24152 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 163400 0 0 0 0 0 17475 0 9735 0 190610 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. X 3 8328 FAIR MARKET VALUE X MATERIALS AND FOOD 45 60517 FAIR MARKET VALUE X CAPITAL ITEMS 22 52201 FAIR MARKET VALUE X MAINTENANCE SUPPLIES 18 16630 FAIR MARKET VALUE X ADVERTISING MATERIALS AND SUPPLIES 4 10400 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS FRANK STRONG AND DOUG STRONG HAVE A FAMILY RELATIONSHIP. 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. THEY ARE ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 745,616. OTHER INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND -50,000. 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 1 1 BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND O 163400 ACTUAL W-2S BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND R 50000 ACTUAL BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND S 745616 5.0% OF AVG VALUE OF PREV 20 QTRS