2015-11-10T13:46:55-06:00 2014-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2014-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 DENNIS J KOHL SCOUT EXECUTIVE 9737659322 2015-11-10 1 BRIDGET HARTNETT P01429163 9739949494 2015-11-10 2014 2016-03-07 17:11:31Z DENNIS J KOHL 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 11036108 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. 85 85 317 5039 0 0 1861083 1665409 3410801 3263448 262887 633181 1031161 1420829 6565932 6982867 72793 91681 0 0 2880437 2971611 0 107229 740586 3152366 3190292 6105596 6360813 460336 622054 13707399 14050193 4135664 4266692 9571735 9783501 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 5207915 91681 4087434 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. 5207915 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 9 0 1 317 1 0 0 0 0 0 1 1 0 0 0 0 X 85 85 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 BARBERA 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 ANTHONY BRITT EXECUTIVE BOARD 2.00 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 KENNETH DEGRAW EXECUTIVE BOARD 3.00 X 0 0 0 JEFFREY DEISHER EXECUTIVE BOARD 3.00 X 0 0 0 GREGORY DESALVO EXECUTIVE BOARD 1.00 X 0 0 0 JOHN KENNEDY EXECUTIVE BOARD 2.00 X 0 0 0 STEVEN GOLDTHWAITE TRUSTEE 1.00 X 0 0 0 ALAN GOTLIFFE EXECUTIVE BOARD 2.00 X 0 0 0 KEVIN FELLIN EXECUTIVE BOARD 1.00 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 X 0 0 0 ALAN GROSSMAN EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL KASIAN 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 SID SUDHIR PHAKEY EXECUTIVE BOARD 1.00 X 0 0 0 RICHARD PLAMBECK EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL POLING EXECUTIVE BOARD 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 R STARK TRUSTEE 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 TIRPACK 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 ASSEMBLYWOMAN ALISON MCHOSE EXECUTIVE BOARD 1.00 X 0 0 0 GEOFFREY ZOELLER EXECUTIVE BOARD 2.00 X 0 0 0 KELVIN DIXON EXECUTIVE BOARD 1.00 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 DENNIS KOHL SECRETARY/ SCOUT EXECUTIVE 40.00 X 247820 0 12244 WILLIAM MARKERT CHIEF FINANCIAL OFFICER 40.00 X 119519 0 17298 ROBERT MORRIS ASSISTANT SCOUT EXECUTIVE 40.00 X 107419 0 18471 JOSEPH GONNELLA DIRECTOR OF FINANCE & DEVE 40.00 X 134142 0 21787 608900 0 69800 4 0 1 0 0 581805 1083604 48703 1665409 CAMPING PROGRAM 900099 1966105 1966105 UNIT & DISTRICT ACTIVITIES 900099 1077182 1077182 MISCELLANEOUS PROGRAM REVENUE 900099 220161 220161 3263448 165352 165352 2894155 2426326 467829 467829 467829 929505 581805 332662 596843 596843 2118239 1294253 823986 823986 6982867 4087434 0 1230024 91681 91681 396883 323312 40644 32927 2036724 1666557 204503 165664 269098 207098 34253 27747 268906 223549 25058 20299 19550 13867 3140 2543 107229 107229 150 106 24 20 173103 165095 2651 5357 68780 50002 3700 15078 321801 306382 8175 7244 632803 590581 17065 25157 347504 328735 7696 11073 85078 60346 13663 11069 63444 63444 203888 185925 9924 8039 113568 95381 10048 8139 SUPPLIES 602198 522834 3639 75725 RECOGNITION AWARDS 195198 77960 928 116310 MISCELLANEOUS 185852 107849 15327 62676 EQUIPMENT RENTAL & MAIN 127431 104772 11320 11339 49944 22439 554 26951 6360813 5207915 412312 740586 821197 42621 152314 1137399 307826 294239 55625 118782 304622 334515 389114 413499 9251178 2529844 6455223 6721334 5207173 4987804 14305 0 13707399 14050193 224466 200328 899592 1160239 124438 148754 2887168 2757371 4135664 4266692 X 6663031 6775517 810642 873853 2098062 2134131 9571735 9783501 13707399 14050193 622054 -410288 0 X X 0 1 X 1 0 X 2515635 2253455 1532047 1861083 1668753 9830973 3562676 5016531 5125966 4191889 4087434 21984496 6078311 7269986 6658013 6052972 5756187 31815469 0 0 0 31815469 513800 410642 197997 156088 165352 1443879 513800 410642 197997 156088 165352 1443879 6592111 7680628 6856010 6209060 5921539 33259348 0.95660 0.95780 0.04340 0.04220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 1 76830 0 1 X 5162541 36069 64404 -48842 5311856 4692934 107386 368985 6764 5162541 4218350 143527 351802 20745 4692934 4300830 31446 15078 129004 4218350 3863831 40815 437570 41386 4300830 0.59790 0.40180 0.00040 0 0 1464535 1464535 6704195 1945803 4758392 923065 584041 339024 159383 159383 6721334 X 6637543 -410288 64964 -345324 6982867 0 6982867 6425777 64964 64964 6360813 0 6360813 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 2014 AND 2013. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2011 AND FORWARD. AT DECEMBER 31, 2014 AND 2013, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. 1 M3DEVELOPMENT 26 WOODPECKER WAY MARLBORO NJ 07746 WRITING OF GRANTS TO SEEK FOUNDATION DOLLART 0 0 0 58896 BOY SCOUTS OF AMERICA 1325 WEST WALNUT LANE IRVING TX 75038 SEEKING HIGH-NET WORTH INDIVIDUALS 0 0 0 48333 107229 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 472230 251100 221130 26029 77741 1950 MAN & WOMAN 161959 23100 138859 21158 3500 2035 26 877121 307605 569516 4687 870 185251 9441 1511310 581805 929505 30716 870 284150 3500 13426 332662 596843 1 REGISTRATION 1012 36340 ADVENTURESHIPS 184 49030 UNIFORMS, TRANSPORTATION,AND LITERATURE 38 1999 BOYS LIFE 1 12 SCHOLARSHIPS 8 4300 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 247820 0 0 0 0 0 12244 0 0 0 260064 0 0 0 JOSEPH GONNELLA DIRECTOR OF FINANCE & DEVE 134142 0 0 0 0 0 21787 0 0 0 155929 0 0 0 X 7 681 FAIR MARKET VALUE X SUPPLIES 25 39122 FAIR MARKET VALUE X EQUIPMENT 2 8900 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