2013-11-01T10:27:10-05:00 2012-12-31 221430039 SOBEL AND CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2012-01-01 223661431 PATRIOT'S PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 DENNIS J KOHL 9737659322 2013-11-01 1 RON MATAN P01277732 9739949494 2013-11-01 2012 2016-02-25 16:41:14Z DENNIS J KOHL 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 10647912 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. 112 111 342 5645 0 0 1821279 1532047 2842279 2936147 410642 400796 1171098 1562590 6245298 6431580 73851 105164 0 0 2928840 3141911 0 0 750477 2876373 3246139 5879064 6493214 366234 -61634 10456129 11221016 1902605 2491346 8553524 8729670 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 5289838 105164 3708962 THE PROGRAM PROVIDED BY THE COUNCIL BENEFITED YOUTH IN A 4 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. 5289838 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 1 0 0 0 0 1 0 0 0 1 16 0 1 342 1 0 0 0 0 0 1 1 0 0 0 0 X 112 111 1 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NJ X X PATRIOT'S PATH COUNCIL INC 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 GREGORY AKER 2.50 X 0 0 0 THOMAS ALLEN 2.50 X 0 0 0 MARK AVONDOGLIO 2.50 X 0 0 0 JOSEPH BALZAROTTI 2.50 X 0 0 0 ROBERT BARBERA 2.50 X 0 0 0 GEORGE BARNARD 2.50 X 0 0 0 SCOTT BERGER 2.50 X 0 0 0 KENT BLAIR 2.50 X 0 0 0 JIM BOVA 2.50 X 0 0 0 BIRGER BRINCK-LUND 2.50 X 0 0 0 ANTHONY BRITT 2.50 X 0 0 0 DIANE CARR 2.50 X 0 0 0 SUSAN CARTER 2.50 X 0 0 0 TAMMY CASE 2.50 X 0 0 0 JOHN COOK 2.50 X 0 0 0 RAYMOND CORDTS 2.50 X 0 0 0 ANTHONY CRETELLA 2.50 X 0 0 0 KENNETH DEGRAW 2.50 X 0 0 0 JEFFREY DEISHER 2.50 X 0 0 0 GREGORY DESALVO 2.50 X 0 0 0 ANDY DIETZ 2.50 X 0 0 0 ALVIN DIETZ 2.50 X 0 0 0 PETER EHMANN 2.50 X 0 0 0 VICTOR ELGORT 2.50 X 0 0 0 STEVEN FULDA 2.50 X 0 0 0 ROBERT GERMINDER 2.50 X 0 0 0 PAT GOLDEN 2.50 X 0 0 0 STEVEN GOLDTHWAITE 2.50 X 0 0 0 ALAN GOTLIFFE 2.50 X 0 0 0 KARL GROGAARD 2.50 X 0 0 0 ROBERT GROHOL 2.50 X 0 0 0 MIKE GURAINO 2.50 X 0 0 0 WAYNE HAMPTON 2.50 X 0 0 0 MIKE HEALY 2.50 X 0 0 0 ANDREA HEIN 2.50 X 0 0 0 JOHN HUDAK 2.50 X 0 0 0 STEVE HODGES 2.50 X 0 0 0 DONALD HUMMEL 2.50 X 0 0 0 RUSS JENKINS 2.50 X 0 0 0 EDWARD KATONA 2.50 X 0 0 0 DENNIS KENNEDY 2.50 X X 0 0 0 JOHN KENNEDY 2.50 X 0 0 0 ROBERT KENT 2.50 X 0 0 0 JOHN KIRKPATRICK 2.50 X 0 0 0 JEFF KNAPP 2.50 X 0 0 0 JOHN KORUNOW 2.50 X 0 0 0 JIM KOWALAK 2.50 X 0 0 0 WILLIAM KROLL 2.50 X 0 0 0 JAMES KUKUCKA 2.50 X 0 0 0 RICHARD KURLAND 2.50 X 0 0 0 MARY RUTH LAREAU 2.50 X 0 0 0 HOWIE LIEBMANN 2.50 X 0 0 0 BRUCE LINGER 2.50 X 0 0 0 CHARLES LIZZA 2.50 X 0 0 0 JOHN LUCICH 2.50 X 0 0 0 BRIAN MACLEAN 2.50 X 0 0 0 DALE MCHENRY 2.50 X 0 0 0 DAVID MCINTYRE 2.50 X 0 0 0 KERMIT MEADE 2.50 X 0 0 0 JOHN MEEK 2.50 X 0 0 0 EMIL MENY 2.50 X 0 0 0 FRED MIDLIGE 2.50 X 0 0 0 ANGELA MORELLO-LANGE 2.50 X 0 0 0 JOHN NELSON 2.50 X 0 0 0 ROBERT NICHOLSON 2.50 X 0 0 0 KURT PADAVANO 2.50 X 0 0 0 MICHAEL PALLANTE 2.50 X 0 0 0 JAMES PARLAPIANO 2.50 X 0 0 0 JOSEPH PAWELCZYK 2.50 X 0 0 0 THOMAS PEPE 2.50 X X 0 0 0 HUGO PFALTZ 2.50 X 0 0 0 SID SUDHIR PHAKEY 2.50 X 0 0 0 RICHARD PLAMBECK 2.50 X 0 0 0 MICHAEL POLING 2.50 X 0 0 0 EUGENE PRESTON 2.50 X 0 0 0 MIKE PURSELL 2.50 X 0 0 0 STAN PUSZCZ 2.50 X 0 0 0 DANIEL RAUCH 2.50 X 0 0 0 EMIL RUFOLO 2.50 X 0 0 0 BENNETT RUIZ 2.50 X 0 0 0 LEO REMOND 2.50 X 0 0 0 W RODMAN RYAN 2.50 X 0 0 0 LEWIS SCHRYVER 2.50 X 0 0 0 DAVID SETZER 2.50 X 0 0 0 WILLIAM SHERMAN 2.50 X 0 0 0 ERIC SHICK 2.50 X 0 0 0 HAMILTON SLYE 2.50 X 0 0 0 BILL SMITH 2.50 X 0 0 0 DONALD SMITH 2.50 X 0 0 0 MATT STANTON 2.50 X 0 0 0 JOSEPH STARK 2.50 X 0 0 0 CHRIS STURM 2.50 X 0 0 0 CHRISTOPHER SZYMCZAK 2.50 X 0 0 0 KEITH TALBERT 2.50 X 0 0 0 MARK TALLAMADGE 2.50 X 0 0 0 DAN TAYLOR 2.50 X 0 0 0 LOREN TAYLOR 2.50 X 0 0 0 GEORGE TELSCHOW 2.50 X 0 0 0 LINDA TELSCHOW 2.50 X 0 0 0 EDWARD TIRPACK 2.50 X 0 0 0 DENNIS TOFT 2.50 X 0 0 0 MARY TOMCHUK 2.50 X 0 0 0 DOUGLAS TRUMP 2.50 X 0 0 0 DANIEL TURANO 2.50 X 0 0 0 WILLIAM VAN SADERS 2.50 X 0 0 0 CARL VALENZIANO 2.50 X 0 0 0 THOMAS VOLLERS 2.50 X 0 0 0 DAVE WALSH 2.50 X 0 0 0 BILL WHITLEY 2.50 X 0 0 0 GARY WHYTE 2.50 X 0 0 0 GEOFFREY ZOELLER 2.50 X 0 0 0 DENNIS KOHL 40.00 X 217041 0 17982 WILLIAM MARKERT 40.00 X 115914 0 16903 ROBERT MORRIS 40.00 X 106303 0 16207 JOSEPH GONELLA 40.00 X 128979 0 21175 568237 0 72267 4 0 1 0 0 37080 295650 1199317 40577 1532047 CAMPING PROGRAM 900099 1852122 1852122 UNIT & DISTRICT ACTIVITIES 900099 949180 949180 MISCELLANEOUS PROGRAM REVENUE 900099 134845 134845 2936147 197997 197997 2639576 2436777 202799 202799 202799 1152296 295650 362521 789775 789775 2189849 1417034 772815 772815 6431580 3708962 0 1190571 105164 105164 640504 532880 60371 47253 1964838 1632820 182514 149504 261031 200709 33326 26996 275538 230163 25068 20307 19216 17292 1061 863 17500 15748 966 786 91393 82242 5046 4105 80576 55810 3905 20861 547771 457328 46420 44023 581019 542614 15951 22454 338123 320620 8535 8968 24756 17559 3976 3221 56187 56187 131433 93225 21109 17099 85561 70523 8308 6730 SUPPLIES 585689 506255 4016 75418 MISCELLANEOUS 324706 141911 18294 164501 RECOGNITION AWARDS 214020 105701 1865 106454 EQUIPMENT RENTAL & MAIN 107875 86343 11866 9666 40314 18744 302 21268 6493214 5289838 452899 750477 338728 578464 591562 650433 251946 273890 409721 66970 265494 275671 431779 507205 6752415 2592300 3283086 4160115 4830656 4633846 53157 74422 10456129 11221016 597526 194106 453830 854766 129568 128705 721681 1313769 1902605 2491346 X 5871257 5911214 815247 808894 1867020 2009562 8553524 8729670 10456129 11221016 -61634 237780 0 X X 0 1 X 1 1 1 X 2230486 1787215 2515635 2253455 1532047 10318838 3010835 3285476 3562676 5016531 5125996 20001514 5241321 5072691 6078311 7269986 6658043 30320352 0 0 0 30320352 209969 91634 513800 410642 197997 1424042 209969 91634 513800 410642 197997 1424042 5451290 5164325 6592111 7680628 6856040 31744394 0.95510 0.94780 0.04490 0.05220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1420.00 1 1 10000 0 1 X 4218350 143527 351802 20745 4692934 4300830 31446 15078 129004 4218350 3863831 40815 437570 41386 4300830 3314221 3711 660182 113773 510 3863831 4021385 390927 -1056010 21531 24300 3314221 0.57140 0.42820 0.00040 0 0 1052035 1052035 4629450 2125685 2503765 1070930 466615 604315 4160115 X 6720835 237780 51475 289255 6431580 0 6431580 6544689 51475 51475 6493214 0 6493214 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2012 AND 2011. THE TAX YEARS SUBJECT TO AUDIT BY FEDERAL AND STATE JURISDICTIONS ARE THE YEARS ENDED DECEMBER 31, 2009 AND FORWARD. AT DECEMBER 31, 2012 AND 2011, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. AT & T GOLF CLASSIC OUTING 420900 52500 368400 11612 29340 38651 2758 SPRING BENEFIT 146750 22800 123950 31935 7783 21 880296 220350 659946 5923 36582 157546 2000 38391 1447946 295650 1152296 17535 65922 228132 2000 48932 362521 789775 1 REGISTRATION 62031 CAMPERSHIPS 40760 UNIFORMS, TRANSPORTATION, MAGAZINES, LITERATURE AND MATERIALS 2373 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 217041 0 0 0 0 0 17982 0 0 0 235023 0 0 0 JOSEPH GONELLA 128979 0 0 0 0 0 21175 0 0 0 150154 0 0 0 X AWARDS-ENGRAVED NAME PLATES 2 5441 FMV X GOODS FOR ACTIVITIES 22 29707 FMV X TRAVEL AIRFARE 1 450 FMV X SUPPLIES 8 4979 FMV 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. OVERSIGHT OF THE AUDIT 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