2014-10-28T14:15:28-05:00 2013-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2013-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 DENNIS J KOHL SECRETARY 9737659322 2014-10-28 1 BRIDGET HARTNETT P01429163 9739949494 2014-10-28 2013 2015-11-30 17:44:51Z DENNIS J KOHL 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 10334687 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. 79 78 306 5502 0 0 1532047 1861083 2936147 3410801 400796 262887 1562590 1031161 6431580 6565932 105164 72793 0 0 3141911 2880437 0 0 519109 3246139 3152366 6493214 6105596 -61634 460336 11221016 13707399 2491346 4135664 8729670 9571735 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 5173670 72793 4191889 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. 5173670 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 306 1 0 0 0 0 0 1 1 0 0 0 0 X 79 78 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 2.00 X 0 0 0 MARK AVONDOGLIO TRUSTEE 1.00 X 0 0 0 JOSEPH BALZAROTTI EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT BARBERA TRUSTEE 1.00 X 0 0 0 GEORGE BARNARD EXECUTIVE BOARD 5.00 X 0 0 0 SCOTT BERGER EXECUTIVE BOARD 2.00 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 2.00 X 0 0 0 JEFFREY DEISHER EXECUTIVE BOARD 4.00 X 0 0 0 GREGORY DESALVO EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT GERMINDER EXECUTIVE BOARD 1.00 X 0 0 0 STEVEN GOLDTHWAITE TRUSTEE 2.00 X 0 0 0 ALAN GOTLIFFE EXECUTIVE BOARD 3.00 X 0 0 0 KARL GROGAARD EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT GROHOL EXECUTIVE BOARD 1.00 X 0 0 0 WAYNE HAMPTON EXECUTIVE BOARD 4.00 X 0 0 0 STEVE HODGES TRUSTEE 2.00 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 1.00 X 0 0 0 DENNIS KENNEDY EXECUTIVE BOARD 2.00 X X 0 0 0 JOHN KENNEDY EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT KENT TRUSTEE 1.00 X 0 0 0 JOHN KIRKPATRICK EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM KROLL TRUSTEE 1.00 X 0 0 0 JAMES KUKUCKA EXECUTIVE BOARD 1.00 X 0 0 0 RICHARD KURLAND EXECUTIVE BOARD 3.00 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 2.00 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 6.00 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 3.00 X 0 0 0 W RODMAN RYAN TRUSTEE 1.00 X 0 0 0 DAVID SETZER EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM SHERMAN EXECUTIVE BOARD 2.00 X 0 0 0 ERIC SHICK EXECUTIVE BOARD 2.00 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 3.00 X 0 0 0 CHRISTOPHER SZYMCZAK EXECUTIVE BOARD 2.00 X 0 0 0 MARK TALLAMADGE EXECUTIVE BOARD 2.00 X 0 0 0 DAN TAYLOR EXECUTIVE BOARD 2.00 X 0 0 0 LOREN TAYLOR EXECUTIVE BOARD 2.00 X 0 0 0 GEORGE TELSCHOW EXECUTIVE BOARD 2.00 X 0 0 0 LINDA TELSCHOW EXECUTIVE BOARD 2.00 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 4.00 X 0 0 0 DOUGLAS TRUMP EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL TURANO EXECUTIVE BOARD 2.00 X 0 0 0 WILLIAM VAN SADERS TRUSTEE 1.00 X 0 0 0 THOMAS VOLLERS TRUSTEE 1.00 X 0 0 0 DAVE WALSH EXECUTIVE BOARD 2.00 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 2.00 X 0 0 0 MARTIN FOY EXECUTIVE BOARD 2.00 X 0 0 0 BRIAN HAAS EXECUTIVE BOARD 2.00 X 0 0 0 KATHRYN MANTELL EXECUTIVE BOARD 2.00 X 0 0 0 DAVID MCINTYRE EXECUTIVE BOARD 2.00 X 0 0 0 JAMES PARLAPIANO EXECUTIVE BOARD 2.00 X 0 0 0 JOSEPH PAWELCZYK EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS PEPE EXECUTIVE BOARD 4.00 X 0 0 0 KATHY PERNA EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM SCHULZ EXECUTIVE BOARD 3.00 X 0 0 0 ANDREW ZAGOREN EXECUTIVE BOARD 2.00 X 0 0 0 GARRICK STOLDT TRUSTEE 1.00 X 0 0 0 DENNIS KOHL SECRETARY/ SCOUT EXECUTIVE 40.00 X 238650 0 12597 WILLIAM MARKERT CHIEF FINANCIAL OFFICER 40.00 X 115689 0 17263 ROBERT MORRIS ASSISTANT SCOUT EXECUTIVE 40.00 X 106887 0 16531 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVE 40.00 X 130550 0 21835 591776 0 68226 4 0 1 0 0 833415 1027668 17593 1861083 CAMPING PROGRAM 900099 1838424 1838424 UNIT & DISTRICT ACTIVITIES 900099 1266911 1266911 MISCELLANEOUS PROGRAM REVENUE 900099 305466 305466 3410801 156088 156088 2165825 12000 1999377 71649 166448 -59649 106799 106799 593911 833415 343838 250073 250073 2134979 1353891 781088 781088 6565932 4191889 0 512960 72793 72793 384198 316479 37412 30307 1949282 1613208 185667 150407 272854 212296 33456 27102 274103 225403 26905 21795 121559 98538 5959 17062 65222 47833 3315 14074 550586 462803 47515 40268 509523 477084 14831 17608 459829 449762 4047 6020 53694 38089 8621 6984 60943 60943 179293 154142 13895 11256 108267 102849 2993 2425 SUPPLIES 600158 531998 2639 65521 RECOGNITION AWARDS 194685 117539 1033 76113 MISCELLANEOUS 110226 92176 11816 6234 EQUIPMENT RENTAL & MAIN 100401 76328 12464 11609 37980 23407 249 14324 6105596 5173670 412817 519109 578464 821197 650433 152314 273890 307826 66970 55625 275671 304622 507205 389114 8781180 2325957 4160115 6455223 4633846 5207173 74422 14305 11221016 13707399 194106 224466 854766 899592 128705 124438 1313769 2887168 2491346 4135664 X 5911214 6663031 808894 810642 2009562 2098062 8729670 9571735 11221016 13707399 460336 381729 0 X X 0 1 X 1 0 X 1787215 2515635 2253455 1532047 1861083 9949435 3285476 3562676 5016531 5125966 4191889 21182538 5072691 6078311 7269986 6658013 6052972 31131973 0 0 0 31131973 91634 513800 410642 197997 156088 1370161 91634 513800 410642 197997 156088 1370161 5164325 6592111 7680628 6856010 6209060 32502134 0.95780 0.95510 0.04220 0.04490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 1 10000 0 1 X 4692934 107386 368985 6764 5162541 4218350 143527 351802 20745 4692934 4300830 31446 15078 129004 4218350 3863831 40815 437570 41386 4300830 3314221 3711 660182 113773 510 3863831 0.59320 0.40640 0.00040 0 0 1464535 1464535 6465348 1797910 4667438 851297 528047 323250 6455223 X 6994507 381729 46846 428575 6565932 0 6565932 6152442 46846 46846 6105596 0 6105596 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 2013 AND 2012. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2010 AND FORWARD. AT DECEMBER 31, 2013 AND 2012, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. AT & T GOLF CLASSIC OUTING 465991 267375 198616 26522 67892 2500 MAN & WOMAN 141075 26100 114975 30726 5000 20 820260 539940 280320 5680 10578 181553 13389 1427326 833415 593911 32202 78470 212279 5000 15889 343840 250071 1 REGISTRATION 770 25444 CAMPERSHIPS 166 43248 UNIFORMS, TRANSPORTATION, MAGAZINES, LITERATURE AND MATERIALS 43 4101 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. X X X 0 0 0 0 0 0 0 0 0 DENNIS KOHL SECRETARY/ SCOUT EXECUTIVE 238650 0 0 0 0 0 12597 0 0 0 251247 0 0 0 JOSEPH GONELLA DIRECTOR OF FINANCE & DEVE 130550 0 0 0 0 0 21835 0 0 0 152385 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINDA TELSCHOW, EXECUTIVE BOARD TRUSTEE, AND GEORGE TELSCHOW, EXECUTIVE BOARD TRUSTEE 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