2016-11-09T16:31:02-06:00 2015-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2015-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 DENNIS J KOHL SCOUT EXECUTIVE 9737659322 2016-11-09 1 BRIDGET HARTNETT P01429163 9739949494 2016-11-09 2015 2017-02-10 21:41:12Z DENNIS J KOHL 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 9693420 0 X WWW.PPBSA.ORG X 1999 NJ PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 92 92 350 4870 0 0 1665409 1931037 3263448 3467717 633181 76900 1420829 1563691 6982867 7039345 91681 96833 0 0 2971611 3195947 107229 105908 828542 3190292 3365921 6360813 6764609 622054 274736 14050193 14036885 4266692 4093615 9783501 9943270 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 5496672 96833 4258457 THE PROGRAM PROVIDED BY THE COUNCIL BENEFITED YOUTH IN A 5 COUNTY AREA OF NEW JERSEY BY INSTILLING VALUES IN THE YOUNG MEN AND WOMEN OF THE 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. 5496672 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 12 0 1 350 1 0 0 0 0 0 1 1 0 0 0 0 X 92 92 1 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NJ X PATRIOT'S PATH COUNCIL INC 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 THOMAS ALLEN EXECUTIVE BOARD 3.00 X 0 0 0 MARK AVONDOGLIO TRUSTEE 1.00 X 0 0 0 JOSEPH F ALLEGRA EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT BARBARA TRUSTEE 1.00 X 0 0 0 GEORGE BARNARD EXECUTIVE BOARD 4.00 X 0 0 0 SCOTT BERGER EXECUTIVE BOARD 1.00 X 0 0 0 SUSAN CARTER EXECUTIVE BOARD 2.00 X 0 0 0 TAMMY CASE TRUSTEE 1.00 X 0 0 0 RAYMOND CORDTS TRUSTEE 1.00 X 0 0 0 ANTHONY CRETELLA EXECUTIVE BOARD 3.00 X 0 0 0 BOB DAVIDSON EXECUTIVE BOARD 4.00 X 0 0 0 JEFFREY DEISHER EXECUTIVE BOARD 3.00 X 0 0 0 GREGORY DESALVO EXECUTIVE BOARD 1.00 X 0 0 0 STEVEN GOLDTHWAITE TRUSTEE 1.00 X 0 0 0 ALAN GOTLIFFE TREASURER 2.00 X X 0 0 0 ROBERT GROHOL EXECUTIVE BOARD 1.00 X 0 0 0 WAYNE HAMPTON EXECUTIVE BOARD 3.00 X 0 0 0 STEVE HODGES TRUSTEE 1.00 X 0 0 0 DONALD HUMMEL EXECUTIVE BOARD 1.00 X 0 0 0 RUSS JENKINS EXECUTIVE BOARD 2.00 X 0 0 0 EDWARD KATONA EXECUTIVE BOARD 2.00 X 0 0 0 DENNIS KENNEDY EXECUTIVE BOARD 1.00 X 0 0 0 ALAN GROSSMAN EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL KAISAN TRUSTEE 1.00 X 0 0 0 ANGELA KUBISKY TRUSTEE 2.00 X 0 0 0 WILLIAM KROLL TRUSTEE 1.00 X 0 0 0 JAMES KUKUCKA EXECUTIVE BOARD 2.00 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 BRUCE LINGER EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN MACLEAN TRUSTEE 1.00 X 0 0 0 JOHN MEEK TRUSTEE 1.00 X 0 0 0 ANGELA MORELLO-LANGE TRUSTEE 1.00 X 0 0 0 ROBERT NICHOLSON TRUSTEE 1.00 X 0 0 0 KURT PADAVANO TRUSTEE 1.00 X 0 0 0 RICHARD PLAMBECK EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL POLING PRESIDENT 4.00 X X 0 0 0 EUGENE PRESTON TRUSTEE 1.00 X 0 0 0 DANIEL RAUCH EXECUTIVE BOARD 1.00 X 0 0 0 EMIL RUFOLO EXECUTIVE BOARD 2.00 X 0 0 0 W RODMAN RYAN TRUSTEE 1.00 X 0 0 0 DAVID SETZER EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM SHERMAN EXECUTIVE BOARD 2.00 X 0 0 0 ERIC SHICK EXECUTIVE BOARD 1.00 X 0 0 0 JOHN SLYE EXECUTIVE BOARD 1.00 X 0 0 0 CHRIS STURM EXECUTIVE BOARD 2.00 X 0 0 0 CHRISTOPHER SZYMCZAK EXECUTIVE BOARD 2.00 X 0 0 0 MARK TALLAMADGE EXECUTIVE BOARD 4.00 X 0 0 0 DAN TAYLOR EXECUTIVE BOARD 1.00 X 0 0 0 LOREN TAYLOR EXECUTIVE BOARD 1.00 X 0 0 0 GEORGE TELSCHOW EXECUTIVE BOARD 2.00 X 0 0 0 LINDA TELSCHOW EXECUTIVE BOARD 3.00 X 0 0 0 EDWARD TIPACK EXECUTIVE BOARD 1.00 X 0 0 0 DENNIS TOFT TRUSTEE 1.00 X 0 0 0 MARY TOMCHUK EXECUTIVE BOARD 3.00 X 0 0 0 DOUGLAS TRUMP EXECUTIVE BOARD 2.00 X 0 0 0 DANIEL TURANO EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM VAN SADERS TRUSTEE 2.00 X 0 0 0 THOMAS VOLLERS TRUSTEE 1.00 X 0 0 0 GEOFFREY ZOELLER EXECUTIVE BOARD 2.00 X 0 0 0 MITCH ERICKSON EXECUTIVE BOARD 1.00 X 0 0 0 MARTIN FOY EXECUTIVE BOARD 3.00 X 0 0 0 BRIAN HAAS EXECUTIVE BOARD 1.00 X 0 0 0 KATHRYN MANTELL EXECUTIVE BOARD 1.00 X 0 0 0 DAVID MCINTYRE EXECUTIVE BOARD 3.00 X 0 0 0 JAMES PARLAPIANO EXECUTIVE BOARD 3.00 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 1.00 X 0 0 0 WILLIAM SCHULZ EXECUTIVE BOARD 2.00 X 0 0 0 ANDREW ZAGOREN EXECUTIVE BOARD 2.00 X 0 0 0 GARRICK STOLDT TRUSTEE 3.00 X 0 0 0 JEFFREY MILANAIK TRUSTEE 1.00 X 0 0 0 PAUL ORTENZIO EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT PYSHER EXECUTIVE BOARD 1.00 X 0 0 0 DONALD SMITH EXECUTIVE BOARD 1.00 X 0 0 0 BRIAN VOHDEN EXECUTIVE BOARD 1.00 X 0 0 0 JUNE ZERINGUE EXECUTIVE BOARD 1.00 X 0 0 0 KEVIN FELLIN EXECUTIVE BOARD 1.00 X 0 0 0 DOUGLAS GABEL EXECUTIVE BOARD 1.00 X 0 0 0 TOM KEAYS EXECUTIVE BOARD 1.00 X 0 0 0 KELLY KETTERSON TRUSTEE 1.00 X 0 0 0 CHRIS LIETO EXECUTIVE BOARD 1.00 X 0 0 0 GEORGE LIPPENCOTT EXECUTIVE BOARD 1.00 X 0 0 0 DOUG MURRAY TRUSTEE 1.00 X 0 0 0 JOHN PENNETT EXECUTIVE BOARD 1.00 X 0 0 0 TOM PEPE TRUSTEE 2.00 X 0 0 0 ROBERT PETRAITIS EXECUTIVE BOARD 1.00 X 0 0 0 JOEL READ TRUSTEE 1.00 X 0 0 0 LARRY ROSELLO EXECUTIVE BOARD 1.00 X 0 0 0 ERNESTO SOLER EXECUTIVE BOARD 1.00 X 0 0 0 JOEL TOSCANO TRUSTEE 1.00 X 0 0 0 TAMMY VAN PELT EXECUTIVE BOARD 1.00 X 0 0 0 DENNIS KOHL SECRETARY/ SCOUT EXECUTIVE 40.00 X 257948 0 12378 WILLIAM MARKERT CHIEF FINANCIAL OFFICER 40.00 X 127374 0 17582 ROBERT MORRIS ASSISTANT SCOUT EXECUTIVE 40.00 X 109135 0 18955 JOSEPH GONNELLA DIRECTOR OF FINANCE & DEVE 40.00 X 138270 0 22311 632727 0 71226 4 0 1 0 0 470790 1460247 45369 1931037 CAMPING PROGRAM 900099 1964524 1964524 UNIT & DISTRICT ACTIVITIES 900099 1151656 1151656 MISCELLANEOUS PROGRAM REVENUE 900099 351537 351537 3467717 77313 77313 932638 933051 -413 -413 -413 1059982 470790 287031 772951 772951 2224733 1433993 790740 790740 7039345 4258457 0 849851 96833 96833 415282 339033 42427 33822 2200038 1815634 212153 172251 286349 209353 42449 34547 294278 246262 26527 21489 698 698 20425 15710 1989 2726 105908 105908 110478 103788 3503 3187 89960 51846 3901 34213 307908 291076 8067 8765 635421 584449 17869 33103 379343 325139 8163 46041 79873 56654 12828 10391 63444 63444 224802 206980 9846 7976 123052 102406 11406 9240 SUPPLIES 673366 619034 4491 49841 RECOGNITION AWARDS 233232 102659 5018 125555 EQUIPMENT RENTAL & MAIN 192176 157466 14518 20192 MISCELLANEOUS 155757 75216 12641 67900 75986 33690 901 41395 6764609 5496672 439395 828542 42621 49645 1137399 1387512 294239 388298 118782 161792 334515 374474 413499 420799 9560625 2754645 6721334 6805980 4987804 4448385 14050193 14036885 200328 278652 1160239 1037858 148754 153649 2757371 2623456 4266692 4093615 X 6775517 6578491 873853 1162159 2134131 2202620 9783501 9943270 14050193 14036885 274736 -114967 0 X X 0 1 X 1 0 X 2253455 1532047 1861083 1668753 1931037 9246375 5016531 5125966 4191889 4087434 5692450 24114270 7269986 6658013 6052972 5756187 7623487 33360645 0 0 0 33360645 410642 197997 156088 165352 77313 1007392 410642 197997 156088 165352 77313 1007392 7680628 6856010 6209060 5921539 7700800 34368037 0.97070 0.95660 0.02930 0.04340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 1 995.00 21000 0 1 X 5311856 68489 -105142 104311 5379514 5162541 36069 64404 -48842 5311856 4692934 107386 368985 6764 5162541 4218350 143527 351802 20745 4692934 4300830 31446 15078 129004 4218350 0.59020 0.40940 0.00040 0 0 1464535 1464535 6870300 2113927 4756373 971890 640718 331172 253900 253900 6805980 X 6992738 -114967 68360 -46607 7039345 0 7039345 6832969 68360 68360 6764609 0 6764609 PART II, LINE 9: EXPENSES RELATING TO MAINTAINING AND MONITORING THE EASEMENT ARE REPORTED IN ORGANIZATION'S FINANCIAL STATEMENTS. DETAILS OF THE EASEMENTS ARE DISCLOSED IN THE FOOTNOTES TO THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE ORGANIZATION HOLDS CUSTODIAL ACCOUNTS FOR REGISTRATION & BOY'S LIFE, WORLD FRIENDSHIP FUND, JUNIOR LEADERSHIP, SCOUT SHOPS, CAMPS, YOUTH STAFF DEVELOPMENT COURSE, AND ORDER OF THE ARROW. THE FINANCIAL AMOUNTS RELATED TO THESE ACCOUNTS ARE REFLECTED IN THE NOTES TO THE FINANCIAL STATEMENTS. PART X, LINE 2: THE COUNCIL IS A CHARITABLE COUNCIL CLASSIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE COUNCIL IS ALSO EXEMPT UNDER TITLE 15 OF THE STATE OF NEW JERSEY, "CORPORATIONS AND ASSOCIATIONS NOT-FOR-PROFIT ACT." ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE COUNCIL'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE COUNCIL'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED DURING 2015 AND 2014. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2011 AND FORWARD. AT DECEMBER 31, 2015 AND 2014, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. 1 M3DEVELOPMENT 26 WOODPECKER WAY MARLBORO NJ 07746 WRITING OF GRANTS TO SEEK FOUNDATION DOLLARS 0 0 0 57909 BOY SCOUTS OF AMERICA PO BOX 152079 IRVING TX 75015 SEEKING HIGH-NET WORTH INDIVIDUALS 0 0 0 41667 JMILITO & ASSOCIATES 1133 MAPLEGROVE DRIVE NW GRAND RAPIDS MI 49507 PROFESSIONAL FUNDRAISING 0 0 0 6333 105909 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AT & T GOLF CLASSIC OUTING 386361 184450 201911 1180 9433 51128 1073 MAN & WOMAN 220032 12450 207582 16 14588 5169 1114 28 924379 273890 650489 3695 7292 162470 19396 10477 1530772 470790 1059982 4891 16725 228186 24565 12664 287031 772951 1 REGISTRATION/BOY'S LIFE 1155 32067 ADVENTURESHIPS 106 56934 UNIFORMS, TRANSPORTATION,AND LITERATURE 35 1810 SCHOLARSHIPS 8 5800 LITERATURE 12 222 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO SCOUTS WHO CAN NOT PAY CERTAIN SCOUTING FEES. THE FEES ARE PAID FOR REGISTRATION, ACCIDENT INSURANCE, CAMP AND ACTIVITY FEES ON BEHALF OF THE SCOUTS. 1 X X X 0 0 0 0 0 0 0 0 0 DENNIS KOHL SECRETARY/ SCOUT EXECUTIVE 257948 0 0 0 0 0 12378 0 0 0 270326 0 0 0 JOSEPH GONNELLA DIRECTOR OF FINANCE & DEVE 138270 0 0 0 0 0 22311 0 0 0 160581 0 0 0 X EQUIPMENT 11 26608 FAIR MARKET VALUE X SUPPLIES 7 18761 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINDA TELSCHOW, EXECUTIVE BOARD MEMBERS, AND GEORGE TELSCHOW, EXECUTIVE BOARD MEMBERS ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS FOR THE COUNCIL'S EXECUTIVE BOARD ARE ELECTED ANNUALLY AT 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 11 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 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 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. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BOY SCOUTS OF AMERICA 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 NATIONAL BOY SCOUT ORGANIZATION TX 501(C)(3) 7 N/A 0 PARK AVENUE FOUNDATION INC 31 EVANS TERMINAL ROAD HILLSIDE NJ 07205 223141480 FUND RAISING FOR NON-PROFITS NJ 501(C)(3) 11-A TYPE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0