2016-08-03T13:26:58-05:00 2015-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2015-01-01 160743108 SENECA WATERWAYS COUNCILINC BOY SCOUTS OF AMERICA SENE 5852418559 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 STEPHEN HOITT EXECUTIVE DIRECTOR 5852418559 2016-07-28 1 RAYMOND J JACOBI P00160856 5854231860 2016-07-28 2015 2016-12-15 16:53:06Z ROBERT KESSLER 2320 BRIGHTON-HENRIETTA TL ROAD ROCHESTER NY 14623 3925818 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. 64 64 215 4466 0 0 2571381 1487293 2487479 2305290 73292 -9654 0 0 5132152 3782929 53358 76164 0 0 2095898 2249030 0 0 514820 2681109 2422756 4830365 4747950 301787 -965021 8708719 8185746 1623617 1336420 7085102 6849326 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH MANY ACTIVITIES, INCLUDING SCOUTING AND CAREER EXPLORATION. 0 0 2564684 39784 749227 FIELD SERVICE: PROVIDE TRAINING COURSES FOR LEADERS, MAINTAIN RECORDS AND ISSUE ADVANCEMENT BADGES. PROVIDE SERVICES AND TRAINING TO YOUNG ADULTS IN MANY UNITS. 1522016 36380 1438383 CAMPING: PROVIDE AGE APPROPRIATE SUMMER CAMP EXPERIENCES FOR YOUTH AGES 6 AND UP AND TO PROVIDE FACILITIES TO ALLOW YEAR-ROUND CAMPING EXPERIENCES. 117680 OTHER PROGRAM SERVICES 4086700 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 15 0 215 1 0 0 0 0 0 1 1 0 0 0 0 X 64 64 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 5852418550 2320 BRIGHTON HENRIETTA TOWNLINE RD ROCHESTER NY 14623 FRED G ATEN JR VP OF BOARD DEVELOPMENT 2.00 X X 0 0 0 ANDREW AUGUST 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 2.00 X 0 0 0 DANIEL BICKEL VP OF CAMPING 2.00 X X 0 0 0 DAVID BULLWINKLE BOARD MEMBER 1.00 X 0 0 0 PETER COLLINGE BOARD MEMBER 1.00 X 0 0 0 GEORGE CONBOY BOARD MEMBER 1.00 X 0 0 0 ANNEMARIE COOK BOARD MEMBER 1.00 X 0 0 0 ANDREW COSTANZA BOARD MEMBER 1.00 X 0 0 0 FRANK CREGO BOARD MEMBER 1.00 1.00 X 0 0 0 ETHAN CRIST CHAIR, BLACK CREEK DISTRICT 1.00 X 0 0 0 BRENDON CROSSING BOARD MEMBER 1.00 X 0 0 0 HONORABLE CRAIG J DORAN BOARD MEMBER 1.00 X 0 0 0 JAY DUTCHER CHAIR, EXPLORING EAST DISTRICT 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 JOHN GALATI BOARD MEMBER THRU 2/5/15 1.00 X 0 0 0 DAVID GEIER BOARD MEMBER 1.00 X 0 0 0 IRA GOLDMAN CHAIR, MOHAWK DISTRICT 1.00 X 0 0 0 JEFFREY HALIK VP OF MARKETING 2.00 X X 0 0 0 FRANK HALSTEAD CHAIR, SENECA DISTRICT THRU 5/4/15 1.00 X 0 0 0 LEWIS HEISMAN VP OF FUNDRAISING 2.00 X X 0 0 0 KENT JOHNSON BOARD MEMBER 1.00 X 0 0 0 VALERIE KALWAS COUNCIL COMMISSIONER 2.00 X X 0 0 0 ROBERT KERNAN JR BOARD MEMBER 1.00 X 0 0 0 ROBERT KESSLER COUNCIL PRESIDENT 2.00 1.00 X X 0 0 0 DAVID KLEIN BOARD MEMBER 1.00 1.00 X 0 0 0 RON KNIGHT PAST PRESIDENT 1.00 X 0 0 0 WILLIAM LAWRENCE CHAIR, SENECA DISTRICT 1.00 X 0 0 0 EWART LEBLANC BOARD MEMBER THRU 5/4/15 1.00 X 0 0 0 RAYMOND LECHASE II BOARD MEMBER 1.00 X 0 0 0 JEFFREY LEENHOUTS BOARD MEMBER 1.00 X 0 0 0 DAVE LEVESQUE BOARD MEMBER THRU 5/4/15 1.00 X 0 0 0 DAVID LIPPITTCOUNCIL PRESIDENT THRU 5/4/15 THEN BOARD MEMBER 2.00 1.00 X X 0 0 0 ADMIRAL LORD BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LYNCH VP OF DISTRICT OPS 2.00 X X 0 0 0 JOSEPH MARINELLI VP OF EXPLORING 2.00 X X 0 0 0 JOHN MERKLINGER CHAIR, EXPLORING WEST 1.00 X 0 0 0 ALEX MCCLEAN CHAIR, TOWPATH DISTRICT 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 JOYCE MOYER BOARD MEMBER 1.00 X 0 0 0 ROBERT OAKS PAST PRESIDENT 1.00 X 0 0 0 TED ORR VP OF PROGRAM 2.00 X X 0 0 0 DWIGHT PALMER VP OF ADMINISTRATION 2.00 X 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 CHRISTIAN PAPPAS CHAIR, BAY WATERS THRU 5/4/15 1.00 X 0 0 0 KEVIN PARKER BOARD MEMBER 1.00 X 0 0 0 GLENN PAYNTER BOARD MEMBER 1.00 X 0 0 0 PHILIP POVERO BOARD MEMBER THRU 5/4/15 1.00 X 0 0 0 CYNTHIA PROANO BOARD MEMBER 1.00 X 0 0 0 CURT PROVENZO BOARD MEMBER 1.00 X 0 0 0 RICHARD RASMUSSEN CHAIR, GENESEE CROSSROADS DISTRICT 1.00 X 0 0 0 THOMAS RICHARDS BOARD MEMBER 1.00 1.00 X 0 0 0 TERENCE ROBINSON JR BOARD MEMBER 1.00 X 0 0 0 HENRY ROENKE III BOARD MEMBER 1.00 X 0 0 0 HARRIS RUSITZKY VP OF PLANNED GIVING 2.00 X X 0 0 0 CHARLES RUSSELL TREASURER 2.00 X X 0 0 0 LEON SAWYKO LEGAL COUNSEL 1.00 X 0 0 0 ROBERT SCHICK BOARD MEMBER THRU 8/25/15 1.00 1.00 X 0 0 0 CHRIS SCHULITZ VP OF MEMBERSHIP 2.00 X X 0 0 0 GARY SMITH BOARD MEMBER 1.00 X 0 0 0 DR CLINTON STRICKLAND JR BOARD MEMBER 1.00 X 0 0 0 DOUG STRONG BOARD MEMBER 1.00 X 0 0 0 FRANK STRONG CHAIR,BOARD MEMBER 1.00 1.00 X 0 0 0 LISA TOOLE BOARD MEMBER 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 152747 0 23469 152747 0 23469 1 0 1 0 0 321334 285761 880198 105711 1487293 CAMPING REVENUE 900099 1438383 1438383 POPCORN SALES 900099 447234 447234 ACTIVITY FEES 900099 257194 257194 TRADING POST REVENUE 900099 44799 44799 117680 117680 2305290 4962 4962 8030 5504 17142 2526 -17142 -14616 -14616 120243 285761 120243 0 3782929 2305290 0 -9654 76164 76164 176215 153271 3653 19291 1650529 1340022 38427 272080 71483 65592 5891 158523 116247 7118 35158 192280 162283 5032 24965 50725 48869 19 1837 719345 690894 3422 25029 415924 399051 6299 10574 126063 118889 1236 5938 38983 26862 1055 11066 28449 23215 2105 3129 52422 52422 529778 498382 12627 18769 119568 109230 4158 6180 RECOGNITION AWARDS 164859 104244 1288 59327 MISCELLANEOUS 114855 97106 6016 11733 RENT AND MAINTENANCE OF 61785 56379 1553 3853 4747950 4086700 146430 514820 985351 922107 193157 258305 1085520 805438 94114 51685 48809 56031 75961 40887 11789119 5888484 6066235 5900635 159572 150658 8708719 8185746 144733 93417 80608 94463 439589 920000 705000 478276 3951 1623617 1336420 X 5403164 5358444 1681938 1490882 7085102 6849326 8708719 8185746 X -965021 -4583 733828 X X 0 1 X 1 0 X 1063267 1293416 1035986 2571381 1487293 7451343 1063267 1293416 1035986 2571381 1487293 7451343 7451343 15321 11843 25549 13840 4962 71515 7522858 4913012 0.99050 0.98520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 478276 38687 439589 1 X 15602289 1936735 -158745 634441 16745838 15923919 387089 708719 15602289 14265028 151767 2203177 696053 15923919 12877909 404153 1690116 707150 14265028 13973298 269297 -565375 799311 12877909 0.14640 0.31000 0.54360 0 1 1 700141 700141 8695879 4290857 4405022 1578820 979841 598979 814279 617786 196493 5900635 OTHER LIABILITIES 3951 3951 4530174 -4583 7500 744328 747245 3782929 0 3782929 4755450 7500 7500 4747950 0 4747950 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 XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT INCOME TRANSFER FROM ENDOWMENT FUND 744,328. LOBSTERFEST 123664 76780 46884 5900 40985 SPORTING CLAYS 78268 58494 19774 16399 3375 4 204072 150487 53585 595 16613 28070 8306 406004 285761 120243 22894 60973 28070 8306 120243 0 1 CAMPERSHIPS (INDIVIDUALS) 355 27784 NATIONAL REGISTRATION FEES 990 36380 COLLEGE SCHOLARSHIPS 4 12000 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 152747 0 0 0 0 0 14487 0 8982 0 176216 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. LECHASE CONSTRUCTION ENTITY OWNED BY BOARD MEMBER RAYMOND LECHASE II 138500 CAMP CUTLER SHIP REPAIRS 0 X 4 26220 FAIR MARKET VALUE X CAPITAL ITEMS 32 52448 FAIR MARKET VALUE X ADVERTISING MATERIALS AND SUPPLIES 3 18641 FAIR MARKET VALUE X MATERIALS AND FOOD 13 5573 FAIR MARKET VALUE X FIRE EXTINGUISHERS 1 2829 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 11 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 744,328. NET ASSETS RELEASED FROM RESTRICTION -10,500. 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 11A, 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 S 744328 5.5% OF AVG VALUE OF PREV 20 QTRS BOY SCOUTS OF AMERICA COUNCIL 397 - ENDOWMENT FUND R 10500 BOOK TRANSFER OF NET ASSETS