2012-09-27T08:10:03-05:00 2011-12-31 EISNERAMPER LLP 101 West Avenue Jenkintown PA 19046 990 2011-01-01 231352048 BUCKS COUNTY COUNCIL #777 BOY SCOUTS OF AMERICA % MAGNE G GUNDERSEN SCOUT EX BUCK 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 MAGNE G GUNDERSEN 2153487205 2012-09-25 true David A Gruber 2158818800 2011 2016-02-24 21:20:13Z MAGNE G GUNDERSEN SCOUT EXEC ONE SCOUT WAY DOYLESTOWN PA 18901 2974428 false 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 47 47 139 2167 0 614123 529478 1546614 1508539 16724 17269 306539 275747 2484000 2331033 9926 11010 0 0 1232729 1135310 11998 7146 165630 1228065 1159721 2482718 2313187 1282 17846 4211745 4092551 363519 243684 3848226 3848867 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 2011 we had 179 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. false false 850314 426543 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. 1265262 1350505 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, A RECOGNITION PROGRAM AND YOUTH PROTECTION TRAINING. 2115576 true true false false false true false false true true false false false true true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false true 3 0 true 139 true false false false false false true true false false false false X 47 47 false false false false false false false true true false false true true true true true true true true false PA X MAGNE G GUNDERSEN SCOUT EX 2153487205 ONE SCOUT WAY DOYLESTOWN PA 18901 FREDERICK E SHEA 1.0 X X 0 0 0 ROBERT GILMORE 1.0 X X 0 BLAIR RUSH 1.0 X X 0 MICHAEL SHAVEL 1.0 X X 0 MICHAEL GOODWIN 1.0 X X 0 JOHN SHAFFER 1.0 X X 0 ROBERT E HARMAN 1.0 X X 0 WILLIAM N PFUNDT 1.0 X X 0 GAIL M HILL 1.0 X 0 STEVE PRUSIENSKI 1.0 X X 0 KEVIN CORNWALL 1.0 X 0 PAUL COTTONE 1.0 X 0 VICTOR ELGORT 1.0 X 0 NEIL FOSBENNER 1.0 X 0 CHRIS FOSMIRE 1.0 X 0 MICHAEL FRISBIE 1.0 X 0 RICHARD GAVER 1.0 X 0 JEFF GILMORE 1.0 X 0 DAVID GONDAK 1.0 X 0 SCOTT HARP 1.0 X 0 DAVID HARRIS 1.0 X 0 DAVID HECKLER 1.0 X 0 CHRIS HERMANN 1.0 X 0 JOHN JORDON 1.0 X 0 GEORGE KOMELASKY 1.0 X 0 ELIZABETH LERCH 1.0 X 0 JAMES P LUTZ 1.0 X 0 SYDNEY MARTIN 1.0 X 0 MICHAEL MASKO 1.0 X 0 WILLIAM NORCROSS 1.0 X 0 RALPH OSWALD 1.0 X 0 JAMES OTTO 1.0 X 0 DANIEL F PACI 1.0 X 0 MICHAEL J PARADISO 1.0 X 0 VINCE QUINN 1.0 X 0 MIKE ROSE 1.0 X 0 ROB SIGETY 1.0 X 0 ROBERT R SNYDER 1.0 X 0 HERBERT K SUDFELD 1.0 X 0 FRANK SULLIVAN 1.0 X 0 JEFF TUSHAR 1.0 X 0 TODD WARNER 1.0 X 0 DAVID WILCOX 1.0 X 0 MARK ZABA 1.0 X 0 RICHARD YATCHYSHYN 1.0 X 0 ROWLAND SMITH 1.0 X 0 WILLIAM O'SHEA 1.0 X 0 MAGNE G GUNDERSEN 40.0 X 91470 14724 91470 0 14724 0 false false false NATIONAL COUNCIL BOY SCOUTS OF AMER 1325 WEST WALNUT HILL LANE IRVING TX 75015 PROGRAM/NATIONA 415582 ARAMARK IMMACULATA UNIVERSITY IMMACULATA PA 19345 FOOD SERVICES 455945 2 70351 42899 5000 411228 10401 529478 CAMPING REVENUE 713990 1350505 1350505 ACTIVITY REVENUE 713990 158034 158034 1508539 17275 17275 0 0 10420 10420 10420 10420 219477 219483 -6 -6 -6 37451 42899 30213 7238 0 611368 393699 217669 217669 OTHER REVENUE 40420 40420 40420 2331033 1777048 17269 0 11010 11010 0 0 106194 88141 4248 13805 0 825271 754586 16631 54054 27787 24289 823 2675 80174 69826 2434 7914 95884 87596 1949 6339 0 0 18763 13446 484 4833 0 7146 7146 1960 1960 6361 4561 164 1636 19155 11309 179 7667 45484 27708 638 17138 8870 6356 229 2285 0 188816 183944 1089 3783 93013 87220 1192 4601 0 19426 18422 166 838 1466 1466 0 106680 105936 175 569 27666 26899 180 587 CAMP SUPPLIES 466268 463819 162 2287 RECOGNITION 38440 19388 70 18982 REPAIRS & MAINTENANCE 62618 59922 634 2062 CHARTER & NATIONAL SERVICE FE 23136 23136 31599 26596 534 4469 2313187 2115576 31981 165630 307712 303644 400422 201000 20355 16750 9679 20324 0 0 0 0 0 0 164885 138503 24225 47321 4624789 2588272 1980496 2036517 1120452 1223613 0 0 0 0 0 0 183519 104879 4211745 4092551 128070 21717 0 0 78225 63021 0 0 0 0 0 0 0 0 0 0 157224 158946 363519 243684 X 2795992 2813925 294301 154675 757933 880267 3848226 3848867 4211745 4092551 X 17846 -17205 X false true true X false X 645388 513648 557362 614123 529478 2859999 645388 513648 557362 614123 529478 2859999 2859999 49588 51495 37575 29522 37695 205875 130449 109129 47886 37451 324915 3390789 8674682 0.84346 0.77070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 140.00 1 false 1277757 62742 -1012 1960 1337527 1203969 1700 100878 26248 2542 1277757 950785 4060 251941 2817 1203969 1288242 5658 -341068 2047 950785 0.34000 0.66000 true false 573423 2434607 1299187 1135420 1414729 1158078 256651 202030 131007 71023 1463094 0 PAYROLL TAXES WITHHELD AND ACCRUED 5908 CUSTODIAN ACCOUNTS 136672 CAPITAL LEASE OBLIGATION 16366 158946 2331033 2313187 17846 -17205 -17205 641 2313828 -17205 -17205 2331033 2331033 2290051 2290051 23136 23136 2313187 FORM 990, SCHEDULE D, PART II, LINE 9 AS NOTED IN FOOTNOTE A OF THE COUNCIL'S AUDITED FINANCIAL STATEMENTS, Board designated funds represent conservation easements for development rights at Camp Ockanickon Scout Reservation. THIS OCCURRED WHEN THE COUNCIL GRANTED A CONSERVATION EASEMENT FOR A PORTION OF LAND AT THE SCOUT RESERVATION IN 2000 IN EXCHANGE FOR $438,900, WHICH WAS RECORDED AS UNRESTRICTED SUPPORT. THE PROCEEDS ARE ACCOUNTED FOR IN THE ENDOWMENT FUND. FORM 990, SCHEDULE D, PART XIII, LINE 4B NATIONAL CHARTER FEE - $23,136 FORM 990, PART IV, LINE 11F The Internal Revenue Service 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. However, the Council is subject to federal income tax on any unrelated business taxable income, if present. For the years ended December 31, 2011 and 2010, there was no unrelated business taxable income. U.S. GAAP requires entities to evaluate, measure, recognize and disclose any uncertain tax positions taken on their tax returns. Management has evaluated the impact of this standard on its financial statements and believes that there are no uncertain tax positions as of December 31, 2011 and 2010. The Council recognizes accrued interest and penalties associated with uncertain tax positions, if any, as part of management and general expenses. There was no income tax related interest and penalties recorded for the years ended December 31, 2011 and 2010. The income tax returns of Council for the years ended December 31, 2008, 2009 and 2010 are subject to examination by the Internal Revenue Service and other various taxing authorities, generally for three years after they were filed. GOLF OUTING 36100 21775 14325 3792 9425 1108 GOLF OUTING 23575 10749 12826 2041 7608 3178 4 20675 10375 10300 3061 80350 42899 37451 5833 17033 4286 3061 30213 7238 CAMPERSHIPS 54 4850 DUES/MEMBERSHIP ASSISTANCE 202 6160 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 BI-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 & 19 COUNCIL'S FORM 1023, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE 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.