BOY SCOUTS OF AMERICA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 22-3661431)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349305361
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-12T12:54:26-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN393647910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11502 LONDON ROAD SUITE 200AddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55812ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223661431EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRIOTS' PATH COUNCIL INC BOY SCOUTSBusinessNameLine1Txt
Business Name Line2OF AMERICABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPATRBusinessNameControlTxt
Phone9737659322PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SADDLE ROADAddressLine1Txt
CityCEDAR KNOLLSCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07927ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARC ANDREOPersonNm
Person TitleSCOUT EXECUTIVE/SECRETARYPersonTitleTxt
Phone9737659322PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL J PETERSON CPAPreparerPersonNm
PTINP01833529PTIN
Phone2187224705PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARC ANDREOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SADDLE ROADAddressLine1Txt
CityCEDAR KNOLLSCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07927ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,904,988GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PPCBSA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionPROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BSAActivityOrMissionDesc
Voting Members Governing Body61VotingMembersGoverningBodyCnt
Voting Members Independent61VotingMembersIndependentCnt
Total Employee175TotalEmployeeCnt
Total Volunteers4780TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,696,885PYContributionsGrantsAmt
CY Contributions Grants$2,681,303CYContributionsGrantsAmt
PY Program Service Revenue$2,456,450PYProgramServiceRevenueAmt
CY Program Service Revenue$2,655,747CYProgramServiceRevenueAmt
PY Investment Income$284,997PYInvestmentIncomeAmt
CY Investment Income$609,591CYInvestmentIncomeAmt
PY Other Revenue$672,010PYOtherRevenueAmt
CY Other Revenue$599,382CYOtherRevenueAmt
PY Total Revenue$6,110,342PYTotalRevenueAmt
CY Total Revenue$6,546,023CYTotalRevenueAmt
PY Grants And Similar Paid$58,618PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$410,328CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,967,815PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,194,956CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$299,243CYTotalFundraisingExpenseAmt
PY Other Expenses$2,837,602PYOtherExpensesAmt
CY Other Expenses$2,845,283CYOtherExpensesAmt
PY Total Expenses$5,864,035PYTotalExpensesAmt
CY Total Expenses$6,450,567CYTotalExpensesAmt
PY Revenues Less Expenses$246,307PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$95,456CYRevenuesLessExpensesAmt
Total Assets BOY$16,169,803TotalAssetsBOYAmt
Total Assets EOY$15,778,488TotalAssetsEOYAmt
Total Liabilities BOY$4,829,384TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,269,081TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,340,419NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,509,407NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,751,995ExpenseAmt
Grant$410,328GrantAmt
Revenue$2,055,860RevenueAmt
DescOUTDOOR PROGRAMS INCLUDING SUMMER CAMP, YEAR-ROUND UNIT AND DISTRICT CAMPING. 1,701 SCOUTS ATTENDED SUMMER CAMP AND 7,849 ATTENDED DISTRICT, UNIT, OR FAMILY CAMPING EVENTS. SCOUTING USES OUTDOOR ACTIVITIES TO DEVELOP CHARACTER, TEAMWORK, LEADERSHIP AND PROVIDE A FUN ENVIRONMENT FOR LEARNING. IN ADDITION OVER 3,600 SCOUTS PARTICIPATED IN ONE-DAY OUTDOOR ADVENTURE PROGRAMS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,055,248ExpenseAmt
Grant$0GrantAmt
Revenue$578,211RevenueAmt
DescHIGH ADVENTURE PROGRAMS OFFER CHALLENGING OPPORTUNITIES FOR OLDER SCOUTS TO SEE A DIFFERENT PART OF THE COUNTRY, AND TAKE PART IN LONGER DURATION TREKS THAT HELP DEVELOP LEADERSHIP AND TEAMWORK. SCOUTS LEARN TO OVERCOME CHALLENGES ON AN INDIVIDUAL AND TEAM BASIS. 353 OF OUR SCOUTS ATTENDED NATIONAL BSA ADVENTURE BASES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,055,248ExpenseAmt
Grant$0GrantAmt
Revenue$578,211RevenueAmt
DescTHE BSA USES AN ADVANCEMENT PROGRAM TO DEVELOP CHARACTER, LEADERSHIP, AND EXPOSE SCOUTS TO A BROAD SUITE OF LIFE SKILLS. THIS YEAR THERE WERE 2,510 CUB SCOUT RANK ADVANCEMENTS, AND 2,449 SCOUTS BSA RANK ADVANCEMENTS, INCLUDING 318 TO THE RANK OF EAGLE SCOUT. IN ADDITION, 10,422 MERIT BADGES WERE EARNED.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,862,491TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee175EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members61GoverningBodyVotingMembersCnt
Independent Voting Member61IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVEN YAGOZINSKIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9737659322PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SADDLE ROADAddressLine1Txt
CityCEDAR KNOLLSCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07927ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (65 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
GARRICK STOLDT
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
ROBERT BRADY
EXECUTIVE VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
GERARD DEBOEY
COMMISSIONER4.00Yes (X)Yes (X)$0$0$0
EDWARD J BUMILLER
TREASURER4.00Yes (X)Yes (X)$0$0$0
JAMES AGAR
EXECUTIVE BOARD2.00Yes (X)$0$0$0
E THOMAS ALLEN JR
EXECUTIVE BOARD3.00Yes (X)$0$0$0
BRYANT AVONDOGLIO
EXECUTIVE BOARD1.00Yes (X)$0$0$0
GEORGE T BARNARD IV
EXECUTIVE BOARD1.00Yes (X)$0$0$0
SCOTT BERGER
EXECUTIVE BOARD1.00Yes (X)$0$0$0
DANIEL J BERNIER
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ANGELA BROWNE
EXECUTIVE BOARD1.00Yes (X)$0$0$0
FRANK CACCAVALE
EXECUTIVE BOARD1.00Yes (X)$0$0$0
MICHAEL CANTONE
EXECUTIVE BOARD3.00Yes (X)$0$0$0
TAMMY CASE
EXECUTIVE BOARD2.00Yes (X)$0$0$0
BRIANNA CONLON
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ANTHONY P CRETELLA
EXECUTIVE BOARD3.00Yes (X)$0$0$0
W A DAVIS
EXECUTIVE BOARD1.00Yes (X)$0$0$0
SHASHVANTH DEVARAJU
EXECUTIVE BOARD1.00Yes (X)$0$0$0
DAVID G DIETZE
EXECUTIVE BOARD4.00Yes (X)$0$0$0
TERENCE DWYER
EXECUTIVE BOARD4.00Yes (X)$0$0$0
MITCHELL ERICKSON
EXECUTIVE BOARD1.00Yes (X)$0$0$0
WILLIAM FAGNANT
EXECUTIVE BOARD1.00Yes (X)$0$0$0
TIMOTHY FARRELL
EXECUTIVE BOARD4.00Yes (X)$0$0$0
JOHN J FLOOD III
EXECUTIVE BOARD4.00Yes (X)$0$0$0
MARTIN T FOY JR
EXECUTIVE BOARD3.00Yes (X)$0$0$0
DOUGLAS N GABEL
EXECUTIVE BOARD2.00Yes (X)$0$0$0
MARCELLA GENCARELLI
EXECUTIVE BOARD1.00Yes (X)$0$0$0
GIULIANO I GIUDICI
EXECUTIVE BOARD1.00Yes (X)$0$0$0
JEREMY GODWIN
EXECUTIVE BOARD2.00Yes (X)$0$0$0
MARCO A GONZALEZ JR
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ALAN GOTLIFFE
EXECUTIVE BOARD3.00Yes (X)$0$0$0
ALAN H GROSSMAN
EXECUTIVE BOARD2.00Yes (X)$0$0$0
WAYNE A HAMPTON SR
EXECUTIVE BOARD2.00Yes (X)$0$0$0
KEVIN HERNANDEZ
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ARCHER JONES
EXECUTIVE BOARD3.00Yes (X)$0$0$0
RICHARD M KURLAND
EXECUTIVE BOARD2.00Yes (X)$0$0$0
MARY RUTH LAREAU
EXECUTIVE BOARD2.00Yes (X)$0$0$0
C SAGE LICHENWALNER
EXECUTIVE BOARD2.00Yes (X)$0$0$0
VINCENT MADDI
EXECUTIVE BOARD4.00Yes (X)$0$0$0
JOHN L MARSHALL
EXECUTIVE BOARD3.00Yes (X)$0$0$0
DAVID W MCINTYRE
EXECUTIVE BOARD2.00Yes (X)$0$0$0
JEFFREY J MILANAIK
EXECUTIVE BOARD1.00Yes (X)$0$0$0
LAWRENCE MORRIS
EXECUTIVE BOARD1.00Yes (X)$0$0$0
EDUARD MOSTERT
EXECUTIVE BOARD1.00Yes (X)$0$0$0
RAHUL NAIR
EXECUTIVE BOARD1.00Yes (X)$0$0$0
RYAN P O'CONNOR
EXECUTIVE BOARD2.00Yes (X)$0$0$0
JOSEPH S PAWELCZYK SR
EXECUTIVE BOARD2.00Yes (X)$0$0$0
JOHN PENNETT
EXECUTIVE BOARD1.00Yes (X)$0$0$0
MICHAEL D POLING
EXECUTIVE BOARD2.00Yes (X)$0$0$0
DAVID ROBBINS
EXECUTIVE BOARD1.00Yes (X)$0$0$0
EMIL S RUFOLO
EXECUTIVE BOARD3.00Yes (X)$0$0$0
BILL SANFILIPPO
EXECUTIVE BOARD1.00Yes (X)$0$0$0
WILLIAM SCHULZ
EXECUTIVE BOARD1.00Yes (X)$0$0$0
WILLIAM G SHERMAN
EXECUTIVE BOARD3.00Yes (X)$0$0$0
ERIC SHICK
EXECUTIVE BOARD1.00Yes (X)$0$0$0
J HAMILTON SLYE
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ERNESTO M SOLER
EXECUTIVE BOARD1.00Yes (X)$0$0$0
MARK M TALLMADGE SR
EXECUTIVE BOARD4.00Yes (X)$0$0$0
TIMOTHY W THEW
EXECUTIVE BOARD1.00Yes (X)$0$0$0
DANIEL J TURANO
EXECUTIVE BOARD1.00Yes (X)$0$0$0
LES WU
EXECUTIVE BOARD1.00Yes (X)$0$0$0
MARC ANDREO
SCOUT EXECUTIVE/SECRETARY40.00Yes (X)$294,368$0$47,531
JOSEPH GONELLA
DIRECTOR OF DEVELOPMENT40.00$189,752$0$28,797Yes (X)
JASON DUGAN
DEPUTY SCOUT EXECUTIVE40.00$128,689$0$16,861Yes (X)
STEVEN YAGOZINSKI
CONTROLLER40.00$110,881$0$15,338Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$723,690TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$108,527TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BOY SCOUTS OF AMERICA
1325 W WALNUT HILL LANEIRVINGTX75391IT SERVICES, LEGAL AND GOVERNANCE$715,198
PHILMONT SCOUT RANCH
17 DEER RUN ROADCIMARRONNM87714TREK PROGRAM FOR SCOUTS$231,265
WFM CONTRACTING
280 NEWARK-POMPTON TURNPIKEPEQUANNOCKNJ07440GENERAL CONSTRUCTION & REPAIRS$222,437
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Federated Campaigns$2,500FederatedCampaignsAmt
Fundraising$1,406,817FundraisingAmt
All Other Contributions$1,271,986AllOtherContributionsAmt
Total Contributions$2,681,303TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAMPING REVENUE713990$1,237,579$1,237,579
ACTIVITY REVENUE713990$966,454$966,454
COUNCIL ACTIVITY FEE713990$451,714$451,714
FieldValueIRS element (for citing)
Total Program Service Revenue$2,655,747TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$223,332TotalRevenueColumnAmt
Exclusion$223,332ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$188,887SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities-$197,372SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$386,259SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$386,259TotalRevenueColumnAmt
Exclusion$386,259ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$466,651FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$1,406,817ContriRptFundraisingEventAmt
Fundraising Direct Expenses$472,983FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$6,332TotalRevenueColumnAmt
Exclusion-$6,332ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,620,737GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,083,354CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$537,383TotalRevenueColumnAmt
Related Or Exempt Func Income$537,383RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescADDITIONAL POPCORN REVENUEDesc
Business900099BusinessCd
Total Revenue Column$19,152TotalRevenueColumnAmt
Related Or Exempt Func Income$19,152RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,179TotalRevenueColumnAmt
Exclusion$49,179ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$68,331OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,546,023TotalRevenueColumnAmt
Related Or Exempt Func Income$3,212,282RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$652,438ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$410,328TotalAmt
Program Services$410,328ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$341,899TotalAmt
Program Services$205,139ProgramServicesAmt
Management And General$92,313ManagementAndGeneralAmt
Fundraising$44,447FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,200,870TotalAmt
Program Services$2,061,820ProgramServicesAmt
Management And General$22,893ManagementAndGeneralAmt
Fundraising$116,157FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$253,894TotalAmt
Program Services$229,849ProgramServicesAmt
Management And General$7,473ManagementAndGeneralAmt
Fundraising$16,572FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$155,610TotalAmt
Program Services$147,728ProgramServicesAmt
Fundraising$7,882FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$242,683TotalAmt
Program Services$217,111ProgramServicesAmt
Management And General$10,197ManagementAndGeneralAmt
Fundraising$15,375FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$127,874TotalAmt
Program Services$26,495ProgramServicesAmt
Management And General$98,611ManagementAndGeneralAmt
Fundraising$2,768FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$24,702TotalAmt
Management And General$24,702ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,159TotalAmt
Program Services$18,847ProgramServicesAmt
Management And General$124ManagementAndGeneralAmt
Fundraising$5,188FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$88,391TotalAmt
Program Services$69,720ProgramServicesAmt
Management And General$999ManagementAndGeneralAmt
Fundraising$17,672FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$34,759TotalAmt
Program Services$23,299ProgramServicesAmt
Management And General$369ManagementAndGeneralAmt
Fundraising$11,091FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$374,636TotalAmt
Program Services$361,819ProgramServicesAmt
Management And General$5,122ManagementAndGeneralAmt
Fundraising$7,695FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$405,836TotalAmt
Program Services$392,526ProgramServicesAmt
Management And General$5,182ManagementAndGeneralAmt
Fundraising$8,128FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$323,116TotalAmt
Program Services$318,664ProgramServicesAmt
Management And General$1,016ManagementAndGeneralAmt
Fundraising$3,436FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$75,406TotalAmt
Program Services$65,732ProgramServicesAmt
Management And General$3,857ManagementAndGeneralAmt
Fundraising$5,817FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$117,240TotalAmt
Program Services$117,240ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$224,309TotalAmt
Program Services$215,458ProgramServicesAmt
Management And General$3,529ManagementAndGeneralAmt
Fundraising$5,322FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$147,817TotalAmt
Program Services$138,609ProgramServicesAmt
Management And General$3,671ManagementAndGeneralAmt
Fundraising$5,537FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM SUPPLIES$466,190$463,835$582$1,773
RECOGNITION AWARDS$165,033$161,711$811$2,511
EQUIPMENT AND MAINTENAN$52,875$48,292$1,827$2,756

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$192,940TotalAmt
Program Services$168,269ProgramServicesAmt
Management And General$5,555ManagementAndGeneralAmt
Fundraising$19,116FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,450,567TotalAmt
Program Services$5,862,491ProgramServicesAmt
Management And General$288,833ManagementAndGeneralAmt
Fundraising$299,243FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,451,707BOYAmt
EOY$554,353EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,149,006BOYAmt
EOY$924,957EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$251,952BOYAmt
EOY$430,651EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$354,927BOYAmt
EOY$338,510EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$533,745BOYAmt
EOY$523,074EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$222,660BOYAmt
EOY$307,089EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,565,759LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,652,193LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,738,515BOYAmt
EOY$5,913,566EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,027,273BOYAmt
EOY$6,322,804EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$440,018BOYAmt
EOY$463,484EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,169,803BOYAmt
EOY$15,778,488EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,404,059BOYAmt
EOY$1,432,398EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,160,016BOYAmt
EOY$816,973EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$292,116BOYAmt
EOY$198,073EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,949,908BOYAmt
EOY$1,807,570EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$23,285BOYAmt
EOY$14,067EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,829,384BOYAmt
EOY$4,269,081EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,165,066BOYAmt
EOY$6,225,658EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,175,353BOYAmt
EOY$5,283,749EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,340,419BOYAmt
EOY$11,509,407EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,169,803BOYAmt
EOY$15,778,488EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$95,456ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$34,532NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$39,000DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,298,498CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,930,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,136,042CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,696,885CurrentTaxYearMinus1YearAmt
Current Tax Year$2,681,303CurrentTaxYearAmt
Total$13,743,641TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,298,498CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,930,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,136,042CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,696,885CurrentTaxYearMinus1YearAmt
Current Tax Year$2,681,303CurrentTaxYearAmt
Total$13,743,641TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$164,767SubstantialContributorsTotAmt
Public Support Total170$13,578,874PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$99,829CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,598CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$132,569CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,232CurrentTaxYearMinus1YearAmt
Current Tax Year$223,332CurrentTaxYearAmt
Total$757,560TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$183,232CurrentTaxYearMinus2YearsAmt
Total$183,232TotalAmt
FieldValueIRS element (for citing)
Total Support$14,684,433TotalSupportAmt
Gross Receipts Rltd Activities$18,837,602GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92470PublicSupportCY170Pct
Public Support PY1700.95900PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements2TotalEasementsCnt
Total Acreage1420.00TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement60.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$1,216ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,435,953BeginningYearBalanceAmt
Contributions$57,266ContributionsAmt
Investment Earnings Or Losses$548,716InvestmentEarningsOrLossesAmt
Other Expenditures$296,852OtherExpendituresAmt
Administrative Expenses$22,725AdministrativeExpensesAmt
End Year Balance$5,722,358EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,812,445BeginningYearBalanceAmt
Contributions$60,463ContributionsAmt
Investment Earnings Or Losses$784,146InvestmentEarningsOrLossesAmt
Other Expenditures$200,319OtherExpendituresAmt
Administrative Expenses$20,782AdministrativeExpensesAmt
End Year Balance$5,435,953EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,555,297BeginningYearBalanceAmt
Contributions$14,689ContributionsAmt
Investment Earnings Or Losses-$629,927InvestmentEarningsOrLossesAmt
Other Expenditures$1,101,335OtherExpendituresAmt
Administrative Expenses$26,279AdministrativeExpensesAmt
End Year Balance$4,812,445EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,565,627BeginningYearBalanceAmt
Contributions$17,656ContributionsAmt
Investment Earnings Or Losses$780,846InvestmentEarningsOrLossesAmt
Other Expenditures$783,989OtherExpendituresAmt
Administrative Expenses$24,843AdministrativeExpensesAmt
End Year Balance$6,555,297EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,067,306BeginningYearBalanceAmt
Contributions$20,715ContributionsAmt
Investment Earnings Or Losses$815,594InvestmentEarningsOrLossesAmt
Other Expenditures$314,595OtherExpendituresAmt
Administrative Expenses$23,393AdministrativeExpensesAmt
End Year Balance$6,565,627EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.50000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.50000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,343,845OtherCostOrOtherBasisAmt
Book Value$1,343,845BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,178,982OtherCostOrOtherBasisAmt
Depreciation$3,513,609DepreciationAmt
Book Value$3,665,373BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$43,670OtherCostOrOtherBasisAmt
Depreciation$43,670DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$908,956OtherCostOrOtherBasisAmt
Depreciation$790,216DepreciationAmt
Book Value$118,740BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,090,306OtherCostOrOtherBasisAmt
Depreciation$304,698DepreciationAmt
Book Value$785,608BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,913,566TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFINANCE LEASESDesc
Amt$14,067Amt
FieldValueIRS element (for citing)
Total Liability$14,067TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,594,853TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$34,532NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$39,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$73,532RevenueNotReportedAmt
Revenue Subtotal$6,521,321RevenueSubtotalAmt
Investment Expenses Not Incld$24,702InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$24,702RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,546,023TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,425,865TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,425,865ExpensesSubtotalAmt
Investment Expenses Not Incld2$24,702InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$24,702ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,450,567TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 5:STATE OF NEW JERSEY REQUIRES PERIODIC DAM INSPECTIONS AND CONSERVATION OF THE EASEMENT PROPERTY.
PART II, LINE 9:DURING 1985, THE FORMER MORRIS-SUSSEX AREA COUNCIL, INC., BOY SCOUTS OF AMERICA, A PREDECESSOR OF THE COUNCIL, FOR CONSIDERATION OF $1,365,000, WAS GRANTED BY THE NJ DEPARTMENT OF ENVIRONMENTAL PROTECTION (DEP), 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 DEP. THE COUNCIL HAD BEEN INFORMED BY THE NJ DEP 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, 2024 AND 2023. IN 1995, THE FORMER 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 BOARD-DESIGNATED 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 V, LINE 4:THE COUNCIL'S ENDOWMENT CONSISTS OF SIX INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES.
PART X, LINE 2: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. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FINANCIAL TRIBUTE DINNEREvent1Nm
Gross Receipts Event1$186,721GrossReceiptsEvent1Amt
Charitable Contri Event1$180,151CharitableContriEvent1Amt
Gross Revenue Event1$6,570GrossRevenueEvent1Amt
Food And Beverage Event1$6,570FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$414OtherDirectExpensesEvent1Amt
Event2FINANCIAL DCADEvent2Nm
Gross Receipts Event2$156,234GrossReceiptsEvent2Amt
Charitable Contri Event2$129,110CharitableContriEvent2Amt
Gross Revenue Event2$27,124GrossRevenueEvent2Amt
Food And Beverage Event2$27,124FoodAndBeverageEvent2Amt
Other Events Total29OtherEventsTotalCnt
Gross Receipts Other Events$1,530,513GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$1,097,556CharitableContriOtherEventsAmt
Gross Revenue Other Events$432,957GrossRevenueOtherEventsAmt
Food And Beverage Other Events$405,614FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$33,261OthDirectExpnssOtherEventsAmt
Gross Receipts Total$1,873,468GrossReceiptsTotalAmt
Charitable Contributions Tot$1,406,817CharitableContributionsTotAmt
Gross Revenue Total Events$466,651GrossRevenueTotalEventsAmt
Food And Beverage Total Events$439,308FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$33,675OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$472,983DirectExpenseSummaryEventsAmt
Net Income Summary-$6,332NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSPECIFIC ASSISTANCE TO INDIVIDUALSGrantTypeTxt
Recipient2787RecipientCnt
Cash Grant$410,328CashGrantAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARC ANDREO
SCOUT EXECUTIVE/SECRETARY$273,290$0$20,000$0$1,078$0$9,039$0$38,492$0$341,899$0$0$0
JOSEPH GONELLA
DIRECTOR OF DEVELOPMENT$173,577$0$15,000$0$1,175$0$5,959$0$22,838$0$218,549$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE 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 11BFORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, AUDIT COMMITTEE, TREASURER, AND SCOUT EXECUTIVE BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CDIRECTORS 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. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE PRESIDENT OF THE COUNCIL. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE EXECUTIVE BOARD, BOARD OF TRUSTEES, OR APPROPRIATE COMMITTEE. CONFLICTS OF INTEREST ARE DETERMINED AND REVIEWED BY THE EXECUTIVE BOARD, OR APPROPRIATE BOARD COMMITTEE HAVING DECISION/MAKING AUTHORITY OF THE MATTER IN QUESTION. WHEN A CONFLICT OF INTEREST EXISTS, THE CONFLICTED PARTY MUST RECUSE FROM DISCUSSION AND VOTING.
FORM 990, PART VI, SECTION B, LINE 15ON 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 HUMAN RESOURCES 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 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

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