2013-09-30T12:28:42-05:00 2012-12-31 131639826 EISNERAMPER LLP 101 WEST AVENUE PO BOX 458 JENKINTOWN PA 190460458 990 2012-01-01 231352048 BUCKS COUNTY COUNCIL #777 BOY SCOUTS OF AMERICA BUCK 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN 2153487205 2013-09-26 1 DAVID A GRUBER P00010875 2158818800 2012 2016-02-25 16:41:14Z SCOUT EXEC ONE SCOUT WAY DOYLESTOWN PA 18901 3729404 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. 50 50 139 2167 0 0 529478 1209677 1508539 1621818 17269 77728 275747 316545 2331033 3225768 11010 13745 0 0 1135310 1229818 7146 9567 168223 1159721 1273069 2313187 2526199 17846 699569 4092551 4925381 243684 354736 3848867 4570645 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 2012 WE HAD 155 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 1731444 413205 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. 571353 13745 1530220 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. 2302797 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 139 1 0 0 0 0 0 1 1 0 0 0 0 X 50 50 0 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 SCHEA 1.00 X X 0 0 0 ROBERT GILMORE 1.00 X X 0 0 0 BLAIR RUSH 1.00 X X 0 0 0 MICHAEL SHAVEL 1.00 X X 0 0 0 MICHAEL GOODWIN 1.00 X X 0 0 0 JOHN SHAFFER 1.00 X X 0 0 0 ROBERT E HARMAN 1.00 X X 0 0 0 WILLIAM N PFUNDT 1.00 X X 0 0 0 GAIL M HILL 1.00 X 0 0 0 STEVE PRUSIENSKI 1.00 X X 0 0 0 KEVIN CORNWALL 1.00 X 0 0 0 PAUL COTTONE 1.00 X 0 0 0 VICTOR ELGORT 1.00 X X 0 0 0 NEIL FOSBENNER 1.00 X 0 0 0 CHRIS FOSMIRE 1.00 X 0 0 0 MICHAEL FRISBIE 1.00 X X 0 0 0 RICHARD GAVER 1.00 X 0 0 0 JEFF GILMORE 1.00 X 0 0 0 DAVID GONDAK 1.00 X 0 0 0 SCOTT HARP 1.00 X 0 0 0 DAVID HARRIS 1.00 X 0 0 0 DAVID HECKLER 1.00 X X 0 0 0 CHRIS HERMANN 1.00 X 0 0 0 JOHN JORDON 1.00 X 0 0 0 JOHN BENSON 1.00 X 0 0 0 ELIZABETH LERCH 1.00 X 0 0 0 JAMES P LUTZ 1.00 X 0 0 0 SYDNEY MARTIN 1.00 X 0 0 0 MICHAEL MASKO 1.00 X 0 0 0 WILLIAM NORCROSS 1.00 X 0 0 0 RALPH OSWALD 1.00 X 0 0 0 JAMES OTTO 1.00 X 0 0 0 MICHAEL J PARADISO 1.00 X 0 0 0 VINCE QUINN 1.00 X 0 0 0 MIKE ROSE 1.00 X 0 0 0 ROB SIGETY 1.00 X 0 0 0 ROBERT R SNYDER 1.00 X 0 0 0 HERBERT K SUDFELD 1.00 X 0 0 0 FRANK SULLIVAN 1.00 X 0 0 0 JEFF TUSHAR 1.00 X 0 0 0 TODD WARNER 1.00 X 0 0 0 BRETT HARRISON 1.00 X 0 0 0 MARK ZABA 1.00 X 0 0 0 RICHARD YATCHYSHYN 1.00 X 0 0 0 ROBERT ANSEL 1.00 X 0 0 0 DOUG PEDERSEN 1.00 X 0 0 0 JAMIE HADDON 1.00 X 0 0 0 PETE LIPTROT 1.00 X 0 0 0 DANIEL J PACI 1.00 X 0 0 0 LAWRENCE ROBINSON 1.00 X 0 0 0 MAGNE G GUNDERSEN 40.00 X 121438 0 24401 121438 0 24401 1 0 0 0 NATIONAL BOY SCOUTS OF AMERICA PO BOX 910505 DALLAS TX 75391 SUPPLIES 542018 ARAMARK IMMACULATA UNIVERSITY IMMACULATA PA 19345 FOOD SERVICES 514232 2 87618 67198 1054861 1951 1209677 CAMPING REVENUE 713990 1530220 1530220 ACTIVITY REVENUE 713990 91598 91598 1621818 34793 34793 10355 0 10355 10355 10355 130157 87222 42935 42935 42935 31081 67198 36143 -5062 -5062 592419 380271 212148 212148 OTHER REVENUE 713990 99104 99104 99104 3225768 1943425 0 72666 13745 13745 145839 121047 8750 16042 863983 783328 28468 52187 29463 25780 1300 2383 89954 78260 4127 7567 100579 91408 3237 5934 858 572 34 252 19082 12721 764 5597 9567 9567 2449 2449 4789 3193 191 1405 27075 19158 630 7287 9203 6135 369 2699 199405 194339 1788 3278 40998 35985 1306 3707 29556 27190 705 1661 1187 1187 114547 112871 591 1085 30490 29578 321 591 CAMP SUPPLIES 572721 571353 264 1104 REPAIRS & MAINTENANCE 97004 93854 1112 2038 RECOGNITION 47381 21150 106 26125 PRINTING 26277 16414 241 9622 50047 43529 875 5643 2526199 2302797 55179 168223 303644 430952 201000 195082 16750 23417 20324 20345 138503 110748 47321 24797 4644941 2702819 2036517 1942122 1223613 1998060 104879 179858 4092551 4925381 21717 66533 63021 137272 158946 150931 243684 354736 X 2813925 3497458 154675 189118 880267 884069 3848867 4570645 4092551 4925381 699569 22209 0 X X 0 1 X 1 0 X 513648 557362 614123 529478 1209677 3424288 513648 557362 614123 529478 1209677 3424288 634205 2790083 51495 37575 29522 37695 45148 201435 130449 109129 47886 37451 31081 355996 3981719 10888919 0.70070 0.84350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 140.00 1 0 1337527 735825 98667 56384 2449 2113186 1277757 62742 -1012 1960 1337527 1203969 1700 100878 26248 2542 1277757 950785 4060 251941 2817 1203969 1288242 5658 -341068 2047 950785 0.56800 0.41840 0.01360 1 0 573423 573423 2437629 1358457 1079172 22470 2332 20138 1431859 1202528 229331 179560 139502 40058 1942122 SHORT TERM GOVERNMENT FUND 397032 F LARGE GROWTH FUND 170443 F LARGE BLEND GROWTH FUND 1085021 F INTERMEDIATE GOVERNMENT FUND 164968 F FOREIGN LARGE BLEND FUND 180596 F 1998060 PAYROLL TAXES WITHHELD AND ACCRUED 5770 CUSTODIAN ACCOUNTS 132407 CAPITAL LEASE OBLIGATION 12754 150931 X 3247977 22209 22209 3225768 0 3225768 2505763 0 2505763 20436 20436 2526199 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012, 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, 2012 AND 2011. THE INCOME TAX RETURNS OF COUNCIL FOR THE YEARS ENDED DECEMBER 31, 2009, 2010, AND 2011 ARE OR WILL BE SUBJECT TO EXAMINATION BY THE IRS AND OTHER TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL CHARTER FEE 20,436. GOLF OUTING 43806 31206 12600 2403 12725 2560 1935 GOLF OUTING 26700 12400 14300 3220 8480 4820 2 23592 23592 94098 67198 26900 5623 21205 7380 1935 36143 -9243 1 CAMPERSHIPS CAMPERSHIPS 57 6027 DUES/MEMBERSHIP ASSISTANCE 304 7718 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. 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 OF 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 OF 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.