2014-06-26T10:06:19-05:00 2013-12-31 020428003 HESSION & PARE PC 62 STARK STREET MANCHESTER NH 031011970 990 2013-01-01 020222115 DANIEL WEBSTER COUNCIL INC BOY SCOUTS OF AMERICA 330 DANI 6036256431 571 HOLT AVENUE MANCHESTER NH 03109 ANDREW DUNNE TREASURER 6036256431 2014-06-19 true THOMAS J PARE CPA P01275600 6036695477 2014-06-19 2013 2015-11-30 17:44:51Z DONALD SHEPARD 571 HOLT AVENUE MANCHESTER NH 03109 5018580 false X WWW.NHSCOUTING.ORG X 1929 NH THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF- RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 45 45 185 5150 0 819032 714486 2034644 2118157 995986 393932 911247 1010086 4760909 4236661 0 0 2318353 2416542 3000 175353 2204880 2179535 4523233 4599077 237676 -362416 17618802 18499134 1556784 1585222 16062018 16913912 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF- RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. false false 2445517 1673147 CAMPING PROGRAMS FOR THE YOUTH OF NH AND NORTHERN NEW ENGLAND - CUB SCOUT DAY CAMPS HAD 472 IN ATTENDANCE CUB SCOUT RESIDENT CAMPING ATTENDANCE - 1,167 TOTAL CUB SCOUT CAMPING ATTENDANCE IN ALL CAMPS - 1,639 TOTAL CAMP ATTENDANCE AT GRISWOLD SCOUT RESERVATION WAS 3,409 YOUTH 120 EASTER SEALS CAMPERS PARTICIPATED IN THE BOY SCOUT CAMPING PROGRAM 1892823 445010 ORGANIZATION, SERVICE ACTIVITIES, AND SPECIAL PROGRAMS FOR SCOUTING IN NH - ANNUAL SCOUTING FOR FOOD "GOOD TURN" COLLECTED 280,000 ITEMS OF FOOD FOR 166 AGENCIES IN THE STATE EAGLE SCOUT SERVICE PROJECT HOURS = 53,386 TOTAL COMMUNITY SERVICE HOURS THROUGHOUT THE STATE WAS 154,891 SUCCESSFUL WOOD BADGE TRAINING FOR THE 21ST CENTURY COURSE CONDUCTED 192 EAGLE SCOUT AWARDS PRESENTED 5,864 MERIT BADGES EARNED NATIONAL SCOUT JAMBOREE CONTINGENT WITH 76 SCOUTS AND 4 ADULT LEADERS CAMPERSHIPS PROVIDED TO 212 SCOUT FAMILIES IN FINANCIAL NEED TOTALING NEARLY 18,000 4338340 true true false false false false false true false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 6 0 185 true false false false false false true true false false false false false false X 45 45 false false false false true true true true true false true true true true true true true true true true false NH X X DONALD SHEPARD 6036256431 571 HOLT AVE MANCHESTER NH 03109 DOUG BATTY DIRECTOR 2.00 X 0 0 0 RICHARD BIELEFIELD DIRECTOR 2.00 X 0 0 0 PAUL BOUCHER DIRECTOR 2.00 X 0 0 0 JOHN GRACE DIRECTOR 2.00 X 0 0 0 BEVERLY BRUCE DIRECTOR 2.00 X 0 0 0 SCOTT CHRISTENSEN DIRECTOR 2.00 X 0 0 0 STEVE CHRISTY DIRECTOR 2.00 X 0 0 0 LYMAN COUSENS DIRECTOR 2.00 X 0 0 0 CURTIS DULOS EXECUTIVE BO 2.00 X 0 0 0 JEFF DUDLEY DIRECTOR 2.00 X 0 0 0 JAMES DUNPHY DIRECTOR 2.00 X 0 0 0 STEVE ELLIS DIRECTOR 2.00 X 0 0 0 KELLY GAGLIUSO DIRECTOR 2.00 X 0 0 0 RENE GILBERT DIRECTOR 2.00 X 0 0 0 PATRICK GRACE DIRECTOR 2.00 X 0 0 0 JOHN HERRHOLZ DIRECTOR 2.00 X 0 0 0 THOMAS INZINGA DIRECTOR 2.00 X 0 0 0 DON JOHNSON DIRECTOR 2.00 X 0 0 0 CLARKE KIDDER DIRECTOR 2.00 X 0 0 0 RICHARD MASON DIRECTOR 2.00 X 0 0 0 BILL MCGONIGLE DIRECTOR 2.00 X 0 0 0 JEFFREY MCIVER DIRECTOR 2.00 X 0 0 0 WILLIAM NUNAMACHER DIRECTOR 2.00 X 0 0 0 GREG PLACY DIRECTOR 2.00 X 0 0 0 WESLEY REEKS DIRECTOR 2.00 X 0 0 0 FRED ROEDEL III DIRECTOR 2.00 X 0 0 0 JOHN SCIPPA DIRECTOR 2.00 X 0 0 0 NORMAN SILBER DIRECTOR 2.00 X 0 0 0 JIM TEETZEL DIRECTOR 2.00 X 0 0 0 JEFF TOWNE DIRECTOR 2.00 X 0 0 0 HON GERARD BOYLE PAST PRESIDE 2.00 X X 0 0 0 K MARK PRIMEAU PRESIDENT 2.00 X X 0 0 0 JEREMY VEILLEUX TREASURER 2.00 X X 0 0 0 THOMAS FARRELLY VP, AT LARGE 2.00 X X 0 0 0 ROGER JEAN VP, AT LARGE 2.00 X X 0 0 0 KERRY MOLIN VP, AT LARGE 2.00 X X 0 0 0 WILLIAM PHILLIPS VP, AT LARGE 2.00 X X 0 0 0 MICHAEL TAGER VP, DISTRICT 2.00 X X 0 0 0 MATTHEW JOHNSON VP, EXPLORIN 2.00 X X 0 0 0 STEVE KROM VP, FINANCE 2.00 X X 0 0 0 MARK GOVONI VP, INVESTME 2.00 X X 0 0 0 R JAMES STEINER VP, MEMBERSH 2.00 X X 0 0 0 RAYMOND BELLEMORE VP,PHYSICAL 2.00 X X 0 0 0 CHRISTOPHER BROWN VP, PROGRAM 2.00 X X 0 0 0 CRAIG DONAIS COMMISSIONER 2.00 X X 0 0 0 MICHAEL KAUFMAN SECRETARY/SE 50.00 X 159355 0 37346 DONALD SHEPARD SECRETARY/SE 50.00 X 39686 0 4144 THOMAS TRAFTON DTR OF FIELD 50.00 X 110072 0 14412 309113 55902 2 false true false 714486 714486 CAMPING 1673147 1673147 ACTIVITIES 445010 445010 2118157 393932 393932 378209 92309 285900 285900 1083193 689610 393583 393583 OTHER INCOME 209272 209272 FEES FOR FACILITIES USE 121331 121331 330603 4236661 2511740 1010435 149758 110821 20966 17971 1701554 1639026 22519 40009 120651 112853 3341 4457 296073 277320 8037 10716 148506 140148 3582 4776 10716 9966 322 428 16496 15342 495 659 3000 3000 18552 17252 557 743 46728 27594 719 18415 430072 426850 1070 2152 233154 219930 4366 8858 20567 19860 303 404 13890 13890 50147 50147 318356 316401 838 1117 83021 81434 680 907 SUPPLIES 669429 655155 858 13416 RECOGNITION AWARDS 82190 38625 259 43306 OTHER EXPENSES 59013 56471 849 1693 TELEPHONE 54463 52274 932 1257 72741 70871 801 1069 4599077 4338340 85384 175353 869304 760288 41939 36419 26147 51522 138010 92431 110372 93216 21374 11159522 5896024 5534381 5263498 9717277 10735280 1106097 1520381 17618802 18499134 172265 133312 84378 37566 1300141 1414344 1556784 1585222 X 14440319 15046336 382180 415532 1239519 1452044 16062018 16913912 17618802 18499134 X -362416 1000316 70989 143005 X false true X true false X 909410 836461 1058012 819032 714486 4337401 909410 836461 1058012 819032 714486 4337401 4337401 47056 547417 688032 995986 393932 2672423 150531 185912 181699 330603 848745 7858569 3201350 0.55190 0.57260 X PART II, LINE 10 OTHER INCOME 518,142 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17275 17275 X false 9717277 143177 1354826 480000 10735280 9373393 750 1063134 720000 9717277 9848517 22202 -27326 470000 9373393 9158028 3000 1087489 400000 9848517 8716363 6000 1267754 832089 9158028 0.96270 0.01990 0.01740 false false 1724330 1724330 7579160 4230048 3349112 1435643 1269722 165921 420389 396254 24135 5263498 BENEFICIAL INTEREST IN TRUST 1150553 CONSTRUCTION IN PROGRESS 247044 BEN. INT. - CHARITABLE GIFT ANNUITY 72849 CASH VALUE LIFE INSURANCE 32660 MUSEUM COLLECTIONS 17275 1520381 LINE OF CREDIT 985018 CUSTODIAL ACCOUNTS 429326 1414344 X 5379982 1000316 143005 1143321 4236661 4236661 4599077 4599077 4599077 SCHEDULE D, PAGE 2, PART III, LINE 4 SCOUTING MEMORABILIA MAINTAINED INCLUDING THOUSANDS OF BOOKS AND PERIODICALS ON SCOUTING SUBJECTS AVAILABLE FOR STUDY AND RESEARCH. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUND OF THE DWC IS INVESTED IN A PRUDENT MANNER SO AS TO PRESERVE AND ENHANCE THE COUNCIL'S ABILITY TO PROVIDE FOR THE BENEFIT OF SCOUTING. THE ENDOWMENT FUND'S PRIMARY MISSION IS TO PRESERVE PRINCIPAL AND PURCHASING POWER IN REAL DOLLAR TERMS OVER TIME, WHILE SUPPORTING CURRENT INCOME REQUIREMENTS. SCHEDULE D, PAGE 3, PART X THE COUNCIL HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL CERTAIN TAX POSITIONS AND ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. SCHEDULE D, PAGE 4, PART XI, LINE 2D INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 139,676 INCREASE IN VALUE OF BEN. INT. - CHARITABLE GIFT ANNUITY 1,860 INCREASE IN VALUE OF DONATED LIFE INSURANCE 1,469 AWARDS DINNER & 228215 228215 36340 GOLF TOURNAMENT 109453 109453 35807 1 40541 40541 20162 378209 378209 92309 92309 285900 X X true true X X X X X false false false false false false false false false MICHAEL KAUFMAN SECRETARY/SE 159355 15782 21564 196701 FORM 990 - ORGANIZATION'S MISSION THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF- RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 1A THE EXECUTIVE BOARD SHALL BE THE GOVERNING BODY OF THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION, INCLUDING THE SCOUT EXECUTIVE (WHO SHALL HAVE NO VOTE), AND MAY INCLUDE OTHERS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTION AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETING AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS POSTED ON A SECURE WEBSITE IN ADVANCE OF FILING WITH THE IRS. THE FULL BOARD OF DIRECTORS ARE INVITED TO REVIEW THE RETURN VIA A LINK PROVIDED IN AN EMAIL MESSAGE TO THEM. FORM 990, PAGE 6, PART VI, LINE 12C AS REQUIRED BY ARTICLE XI, SECTIONS 7-13 OF THE BYLAWS OF THE DANIEL WEBSTER COUNCIL, EVERY OFFICER AND MEMBER OF THE EXECUTIVE BOARD IS ADVISED OF THE CONFLICT OF INTEREST POLICY UPON ENTERING THE DUTIES OF HIS/HER OFFICE AND AGREE TO THEIR UNDERSTANDING OF AND AGREE TO ABIDE BY THIS POLICY. ALSO, EVERY EMPLOYEE IS GIVEN AN EMPLOYEE HANDBOOK WHICH CONTAINS THE DANIEL WEBSTER COUNCIL'S CONFLICT OF INTEREST POLICY-EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING RECEIPT AND UNDERSTANDING OF THE EMPLOYEE HANDBOOK AND POLICIES CONTAINED HEREIN. ADDITIONALLY, GOING FORWARD, TO DISCLOSE AND REMEDY ACTUAL OR PERCEIVED BUSINESS, FINANCIAL OR PERSONAL CONFLICTS OF INTEREST, EVERY MEMBER OF THE BOARD OF DIRECTORS AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES WILL BE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE BY THE ANNUAL BUSINESS MEETING. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM/HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE COUNCIL'S BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 INCREASE IN VALUE OF BENEFICIAL INTEREST IN TRUST 139,676 INCREASE IN VALUE OF BEN. INT. - CHARITABLE GIFT ANNUITY 1,860 INCREASE IN VALUE OF DONATED LIFE INSURANCE 1,469 FORM 990, PART XI, LINE 9 PERMANENTLY RESTRICTED NET ASSETS HAVE BEEN ADJUSTED TO INCREASE BENEFICIAL INTEREST IN BSA CHARITABLE GIFT ANNUITY. THE NET EFFECT OF SUCH CORRECTION INCREASES PERMANENTLY RESTRICTED NET ASSETS BY 70,989.