2014-10-15T11:21:51-05:00 2013-12-31 131639826 EISNERAMPER LLP 101 WEST AVENUE PO BOX 458 JENKINTOWN PA 190460458 990 2013-01-01 231352048 BUCKS COUNTY COUNCIL #777 BOY SCOUTS OF AMERICA BUCK 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN SCOUT EXECUTIVE 2153487205 2014-10-01 1 DAVID A GRUBER P00010875 2158818800 2013 2015-11-30 17:44:51Z SCOUT EXEC ONE SCOUT WAY DOYLESTOWN PA 18901 3424033 0 1761 X WWW.BUCKSCOUNTYBSA.ORG X 1928 PA TO SERVICE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 54 54 116 2088 0 0 1209677 546071 1621818 1766029 77728 212745 316545 455813 3225768 2980658 13745 11481 0 0 1229818 1248503 9567 9430 178984 1273069 1395839 2526199 2665253 699569 315405 4925381 5429567 354736 390504 4570645 5039063 X TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS, TO PREPARE THEM TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. IN 2013 WE HAD 180 EAGLE SCOUTS. AN EAGLE SCOUT MUST LIVE BY THE SCOUT OATH AND LAW AND AN EAGLE SCOUT MUST SHOW EAGLE SPIRIT THROUGH LEADERSHIP AND SERVICE. 0 0 1850467 11481 623630 SCOUTING:CUB SCOUTS - FAMILY AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. BOY SCOUTING - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THE COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT ASSIST WITH EDUCATION AND CAREER SELECTIONS, LIFE LONG CAREER OR HOBBIES, SERVICE TO THE COMMUNITY, AND THE DEVELOPMENT OF FUTURE LEADERS FOR BUSINESSES, OUR COMMUNITY AND OUR COUNTRY. 575866 1574378 CAMPING:PROVIDES EXPERIENCE TO HELP YOUNG MEN AND WOMEN, AGES 14-20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, RECOGNITION PROGRAM AND YOUTH PROTECTION TRAINING. 2426333 1 1 0 0 0 0 1 0 0 1 1 1 0 0 1 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 0 0 0 0 1 0 0 116 1 0 0 0 0 0 1 1 0 0 0 0 X 54 54 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MAGNE G GUNDERSEN SCOUT EXEC 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 FREDERICK E SCHEATHRU 51313 PAST PRESIDENT 1.00 X X 0 0 0 ROBERT GILMORE VICE PRESIDENT 1.00 X X 0 0 0 WILLIAM PFUNDT EFF 5132013 PRESIDENT 1.00 X X 0 0 0 MICHAEL SHAVEL VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL GOODWIN COUNCIL COMMISSIONER 1.00 X 0 0 0 ELLEN DODEL VICE PRESIDENT 1.00 X X 0 0 0 ROBERT E HARMAN VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL FRISBIE VICE PRESIDENT 1.00 X X 0 0 0 DAVE HECKLER VICE PRESIDENT 1.00 X X 0 0 0 STEVE PRUSIENSKI TREASURER 1.00 X X 0 0 0 KEVIN CORNWALL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PAUL COTTONE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VICTOR ELGORT VICE PRESIDENT 1.00 X X 0 0 0 NEIL FOSBENNER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS FOSMIRE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SCOTT HARP VICE PRESIDENT 1.00 X X 0 0 0 RICHARD GAVER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFF GILMORE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DAVID GONDAK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM O'SHEA VICE PRESIDENT 1.00 X X 0 0 0 DAVID HARRIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JOHN JORDON VICE PRESIDENT 1.00 X X 0 0 0 CHRIS HERMANN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 WILLIAM NORCROSS ASSISTANT TREASURER 1.00 X X 0 0 0 JOHN BENSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LERCH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES P LUTZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SYDNEY MARTIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MICHAEL MASKO EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RICHARD BREESWINE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RON DAVIS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHRIS FINNEGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 VINCE QUINN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MIKE ROSE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROB SIGETY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBERT R SNYDER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 HERBERT K SUDFELD EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 FRANK SULLIVAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JEFF TUSHAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 TODD WARNER EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRETT HARRISON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MARK ZABA EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMES OTTO PENNSBURY DISTRICT CHAIR 1.00 X 0 0 0 ROBERT ANSEL PLAYWICKI DISTRICT CHAIR 1.00 X 0 0 0 DOUG PEDERSEN LENAPE DISTRICT CHAIR 1.00 X 0 0 0 DANIEL J PACI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LAWRENCE ROBINSON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JAMIE HADDON EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GAIL HILL EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PETE LIPTROT EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CHARLES LONGWORTH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BLAIR RUSH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 ROBIN WIESSMANN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 GREG MORGAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 40.00 X 128557 0 26091 128557 0 26091 1 0 1 0 ARAMARK IMMACULATA UNIVERSITY IMMACULATA PA 19345 FOOD SERVICES 504220 NATIONAL BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 SUPPLIES 484710 BELFOR PROPERTY RESTORATION 608 JEFFERS CIRCLE EXTON PA 19341 RESTORATION SERVICES 397800 3 62201 44174 439696 7545 546071 CAMPING REVENUE 713990 1574378 1574378 ACTIVITY REVENUE 713990 191651 191651 1766029 178040 178040 11500 0 11500 11500 11500 44504 9799 34705 34705 34705 124553 44174 66014 58539 58539 566516 367562 198954 198954 OTHER REVENUE 713990 186820 186820 186820 2980658 2198008 0 236579 11481 11481 154647 128358 9278 17011 851838 767698 29660 54480 39266 34103 1822 3341 103920 89965 4925 9030 98832 88800 3565 6467 19982 13757 860 5365 9430 9430 2935 2935 8773 6040 377 2356 24847 21605 755 2487 11548 7950 497 3101 277650 272171 1934 3545 54195 48267 1585 4343 23567 21363 407 1797 885 885 113647 112108 543 996 49917 48850 377 690 CAMP SUPPLIES 577932 575866 659 1407 REPAIRS & MAINTENANCE 103419 99283 1460 2676 RECOGNITION 48105 18264 114 29727 PRINTING 29508 17357 233 11918 48929 42162 885 5882 2665253 2426333 59936 178984 430952 552559 195082 424350 23417 15069 20345 9723 110748 104635 24797 62708 4734922 2816466 1942122 1918456 516007 1231173 1482053 1011730 179858 99164 4925381 5429567 66533 66521 137272 141564 150931 182419 354736 390504 X 3497458 3855637 189118 285119 884069 898307 4570645 5039063 4925381 5429567 315405 153013 0 X X 0 1 X 1 0 X 557362 614123 529478 1209677 546071 3456711 557362 614123 529478 1209677 546071 3456711 630913 2825798 37575 29522 37695 45148 189540 339480 109129 47886 37451 31081 124553 350100 4146291 10739405 0.68150 0.70070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 140.00 1 0 2113186 65849 341677 69419 2935 2448358 1337527 735825 98667 56384 2449 2113186 1277757 62742 -1012 1960 1337527 1203969 1700 100878 26248 2542 1277757 950785 4060 251941 2817 1203969 0.58330 0.36690 0.04980 1 0 573423 573423 2437629 1417599 1020030 22470 3253 19217 1521840 1246206 275634 179560 149408 30152 1918456 SENTINEL FDS CAP GROWTH 302868 C SENTINEL GROUP FDS INC COM STK F 299081 C VANGUARD LIFESTRAT 409781 C 1011730 PAYROLL TAXES WITHHELD AND ACCRUED 4533 CUSTODIAN ACCOUNTS 169047 CAPITAL LEASE OBLIGATION 8839 182419 X 3133671 153013 153013 2980658 0 2980658 2646763 0 2646763 18490 18490 2665253 PART V, LINE 4: IT IS THE COUNCIL'S INTENTION TO USE INCOME FROM THESE FUNDS AS NECESSARY TO MEET SPECIFIC PURPOSES AS DETERMINED BY THE COUNCIL. PART X, LINE 2: THE INTERNAL REVENUE SERVICE ("IRS") HAS CLASSIFIED COUNCIL AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY COUNCIL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COUNCIL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WAS NO INCOME TAX RELATED INTEREST OR PENALTIES RECORDED FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012. THE INCOME TAX RETURNS OF COUNCIL FOR THE YEARS ENDED DECEMBER 31, 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS AND OTHER TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 18,490. GOLF OUTING 67629 48855 18774 1494 6872 11181 5825 GOLF OUTING 42025 30405 11620 3077 11340 2097 1168 3 59073 45293 13780 2588 12852 7521 168727 124553 44174 7159 31064 20799 6993 66015 -21841 1 CAMPERSHIPS DUES/MEMBERSHIP ASSISTANCE 170 3237 CAMPERSHIPS 70 8244 PART I, LINE 2: 990 SCH I PART I DESCRIPTION OF PROCEDURE FOR MONITORING USE OF FUNDS CAMPERSHIP AWARDS ARE MANAGED AND DETERMINED FOR FINANCIAL NEED VIA AN APPLICATION PROCESS BY THE CAMP DIRECTOR. DUES/MEMBERSHIP ASSISTANCE CONSISTS OF ITEMS SUCH AS NATIONAL REGISTRATION FEES, UNIFORM ITEMS, CAMP AND PROGRAM FEES AND OTHER BOOKS AND PROGRAM MATERIALS AWARDED TO AT-RISK PARTICIPANTS/UNITS ON A ONE-TIME BASIS TO GET THEM OR THE UNIT ESTABLISHED IN SCOUTING PROGRAMS. NO ADDITIONAL MONITORING IS REQUIRED BEYOND AWARDING OF THE CAMPERSHIPS OR DUES/MEMBERSHIP ASSISTANCE. X 0 0 0 0 0 0 0 0 0 MAGNE G GUNDERSEN COUNCIL EXECUTIVE 128557 0 0 0 0 0 9753 0 16338 0 154648 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT GILMORE AND JEFF GILMORE ARE FATHER AND SON FORM 990, PART VI, SECTION B, LINE 11 THE SCOUT EXECUTIVE AND THE CHAIRMAN OF THE AUDIT COMMITTEE REVIEW THE FORM 990 AFTER IT HAS BEEN PREPARED BY THE INDEPENDENT ACCOUNTANT. AFTER THEIR COMMENTS HAVE BEEN ADDRESSED, THE FORM 990 IS PRESENTED TO THE EXECUTIVE BOARD IN ORDER TO GAIN APPROVAL. AFTER APPROVAL HAS BEEN PROVIDED TO THE SCOUT EXECUTIVE, THE RETURN IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, AS WELL AS EMPLOYEES, ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THESE STATEMENTS ARE REVIEWED BY THE SCOUT EXECUTIVE AND THE BOARD IN ORDER TO DETERMINE IF ANY CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE BUCKS COUNTY COUNCIL, BOY SCOUTS OF AMERICA'S OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE SCOUT EXECUTIVE COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION PRACTICES FOR THE CHIEF EXECUTIVE OFFICER POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO IMPROVE THE OVERALL PERFORMANCE OF THE BUCKS COUNTY COUNCIL. THE ORIGINAL LETTER OF EMPLOYMENT WILL PROVIDE ALL COMPENSATION AND BENEFITS FOR THE SCOUT EXECUTIVE. THE COUNCIL PRESIDENT WILL APPOINT, EACH YEAR, A COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO RECOMMEND FOR APPROVAL TO THE EXECUTIVE BOARD SALARY AND BENEFITS FOR THE SCOUT EXECUTIVE. THE EXECUTIVE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE SCOUT EXECUTIVE COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 18 COUNCIL'S FORM 1023 AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ADMINISTRATIVE HEADQUARTERS OF THE COUNCIL. FORM 990, PART VI, SECTION C, LINE 19 COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST OF THE ADMINISTRATIVE HEADQUARTERS OF THE COUNCIL. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.