2023-11-08T08:26:17-06:00 2022-12-31 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2022-01-01 231352052 CRADLE OF LIBERTY COUNCIL 525 BOY SCOUTS OF AMERICA CRAD 6106886900 1485 VALLEY FORGE ROAD WAYNE PA 190871346 DANIEL TEMPLAR SCOUT EXECUTIVE/CEO 6106886900 2023-11-07 1 DANIEL TEMPLAR 999009999 0 CHRISTOPHER M PEKULA P00734965 2154414600 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL A TEMPLAR 1485 VALLEY FORGE ROAD WAYNE PA 190871346 6290695 0 X HTTP://WWW.COLBSA.ORG X 1996 PA PREPARE YOUNG PEOPLE TO MAKE ETHICAL & MORAL CHOICES BY INSTILLING VALUES OF SCOUT OATH & LAW 48 48 149 3313 0 0 3047586 1630870 1537604 1943181 1005993 1820497 192384 329822 5783567 5724370 71638 171599 0 0 2799180 2851404 12007 7923 455271 2372936 2669760 5255761 5700686 527806 23684 29277306 24622149 1722293 1464958 27555013 23157191 THE MISSION OF THE CRADLE OF LIBERTY COUNCIL, BOY SCOUTS OF AMERICA, IS TO SHAPE YOUNG PEOPLE TO MAKE GOOD LIFE CHOICES AS THEY GROW TO BECOME ENGAGED CITIZENS AND LEADERS. 0 0 4965481 107255 2178842 THE GENERAL SCOUTING PROGRAM PROVIDES OPPORTUNITIES FOR YOUTH AGES 6 TO 21 THROUGHOUT DELAWARE, MONTGOMERY AND PHILADELPHIA COUNTIES. WORKING WITH COMMUNITY ORGANIZATIONS WHO CHARTER LOCAL UNITS, THREE DISTINCT PROGRAMS PROVIDE A WIDE RANGE OF AGE APPROPRIATE ACTIVITIES THAT INTRODUCE AND REINFORCE THE IDEALS OF CHARACTER, ACTIVE CITIZENSHIP AND PHYSICAL, MENTAL AND EMOTIONAL FITNESS. USING METHODS INCLUDING AN 46,373. 22,939. 57,088. TO FULLY ACHIEVE ITS MISSION, THE CRADLE OF LIBERTY COUNCIL OFFERS ADVANCEMENT PROGRAM, OUTDOOR EXPERIENCES, PEER GROUPING AND TEAMWORK, LEADERSHIP DEVELOPMENT, POSITIVE ADULT ASSOCIATION AND UNIFORMS, YOUTH ARE GIVEN EXPERIENCES THEY WOULD LIKELY NOT BE ABLE TO REALIZE OUTSIDE OF THE PROGRAM THAT DEVELOP THEM INTO RESPONSIBLE AND PRODUCTIVE ADULTS. 128534 64344 94161 TO FULLY ACHIEVE ITS MISSION, THE CRADLE OF LIBERTY COUNCIL OFFERS FINANCIAL ASSISTANCE PROGRAMS, THROUGH ITS "SCOUTREACH PROGRAM", TO BRING SCOUTING PROGRAMS TO LOW-INCOME, AT-RISK YOUTH IN UNDERSERVED NEIGHBORHOODS IN PHILADELPHIA, DELAWARE AND MONTGOMERY COUNTIES. USING THE CORE VALUES OF SCOUTING, WITH AN EMPHASIS ON ETHICS AND MORAL VALUES, THIS PROGRAM ALLOWS US TO ADDRESS MANY SOCIAL CONCERNS FOR YOUTH IN THE INNER-CITY OR OTHER AT-RISK AREAS. PARTICIPANTS ARE ABLE TO TAKE ADVANTAGE OF THE FULL BENEFITS OF SCOUTING REGARDLESS OF THEIR SOCIO-ECONOMIC STATUS. 5094015 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 4 0 1 149 1 0 0 0 0 0 0 0 0 0 0 0 0 X 48 48 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X DENNIS ABERNETHY CONTROLLER 4846549251 1485 VALLEY FORGE ROAD WAYNE PA 190871346 DANIEL A TEMPLAR SCOUT EXECUTIVE & CEO 50.00 X X 311809 0 49120 ROBERT J BROOKS BOARD MEMBER 1.00 X 0 0 0 SHAUN P CAROLL BOARD MEMBER 1.00 X 0 0 0 THOMAS J KNIGHT BOARD MEMBER 1.00 X 0 0 0 DARLENE L MILLER BOARD MEMBER 1.00 X 0 0 0 RYAN M ORR BOARD MEMBER 1.00 X 0 0 0 JOSEPH G THURWANGER BOARD MEMBER 1.00 X 0 0 0 SCOTT STORRER COUNCIL BOARD CHAIR & PRES 1.00 X X 0 0 0 MARK CHILUTTI COUNCIL VICE PRES. & BOARD 1.00 X 0 0 0 CHARLES KROPAC COUNCIL TREASURER & BOARD 1.00 X X 0 0 0 PATRICK BRALA BOARD MEMBER 1.00 X X 0 0 0 JAMES M PAPADA III BOARD MEMBER 1.00 X 0 0 0 CHARLES BOLGER BOARD MEMBER 1.00 X 0 0 0 GEOFFREY ARMSTRONG BOARD MEMBER 1.00 X 0 0 0 STEVEN BOHNER BOARD MEMBER 1.00 X 0 0 0 ALBERT BORIS BOARD MEMBER 1.00 X 0 0 0 ALICIA BURBAGE BOARD MEMBER 1.00 X 0 0 0 DOMENIC D'GINTO BOARD MEMBER 1.00 X 0 0 0 GREGORY DESHIELDS BOARD MEMBER 1.00 X 0 0 0 JOSEPH FANELLI BOARD MEMBER 1.00 X 0 0 0 MATTHEW FREIMUTH BOARD MEMBER 1.00 X 0 0 0 SANDRA GIRIFALCO BOARD MEMBER 1.00 X 0 0 0 JULIA GOPLERUD BOARD MEMBER 1.00 X 0 0 0 PATRICIA GREEN BOARD MEMBER 1.00 X 0 0 0 EDWARD GRIVNER BOARD MEMBER 1.00 X 0 0 0 MARK HASSENPLUG BOARD MEMBER 1.00 X 0 0 0 ARLAND HOTCHKISS BOARD MEMBER 1.00 X 0 0 0 ROBERT JOHNSTON BOARD MEMBER 1.00 X 0 0 0 MARK KENNEY BOARD MEMBER 1.00 X 0 0 0 JOSEPH KOBULSKY BOARD MEMBER 1.00 X 0 0 0 THOMAS LEIDY BOARD MEMBER 1.00 X 0 0 0 PAUL LIMA BOARD MEMBER 1.00 X 0 0 0 KEVIN MAHONEY BOARD MEMBER 1.00 X 0 0 0 JAMES MCHALE BOARD MEMBER 1.00 X 0 0 0 STEPHEN PERRONE BOARD MEMBER 1.00 X 0 0 0 ANGELO PERRYMAN BOARD MEMBER 1.00 X 0 0 0 DR NILESH SHAH COUNCIL COMMISSIONER 1.00 X 0 0 0 DR DAVID SIRKEN BOARD MEMBER 1.00 X 0 0 0 DAVID SMELTZER BOARD MEMBER 1.00 X 0 0 0 SEAN STACY BOARD MEMBER 1.00 X 0 0 0 TORPEY WHITE BOARD MEMBER 1.00 X 0 0 0 REV CHANDRA WILLIAMS BOARD MEMBER 1.00 X 0 0 0 JOHN CLUVER BOARD MEMBER 1.00 X 0 0 0 DAVID MULVEY BOARD MEMBER 1.00 X 0 0 0 JAMES WALLS BOARD MEMBER 1.00 X 0 0 0 GREG T OSBORN DIR. OF FIELD SERVICES 50.00 X 154252 0 26696 GREGORY LYLES DIRECTOR OF DEVELOPMENT 50.00 X 118695 0 22328 584756 0 98144 3 0 1 0 0 469126 1161744 30340 1630870 CAMPING INCOME 713990 1428321 1428321 ACTIVITY REVENUES 713990 514860 514860 1943181 497102 497102 1323395 0 1323395 1323395 1323395 195802 469126 195802 0 514478 370523 143955 143955 OTHER INCOME 900099 185867 185867 185867 5724370 2273003 0 1820497 171599 171599 360929 302005 17540 41384 1918100 1665560 75173 177367 382134 326117 16675 39342 190241 164843 7560 17838 11345 9447 565 1333 46702 38889 2326 5487 7923 7923 99794 93239 4309 2246 71312 53339 2122 15851 490451 479907 3139 7405 289479 274986 4290 10203 23187 20100 777 2310 286710 281635 1511 3564 164997 138969 7748 18280 SUPPLIES 687180 683123 488 3569 MISCELLANEOUS 168339 79133 3192 86014 RENTAL AND MAINTENANCE 142870 135003 2342 5525 CHARTER AND NATIONAL SE 102789 102789 84605 73332 1643 9630 5700686 5094015 151400 455271 3505223 3136560 692915 713129 43657 33911 84808 53438 197105 179759 17582527 10888483 7203456 6694044 17550142 13724048 0 87260 29277306 24622149 1048923 473571 203586 486429 469784 504958 1722293 1464958 X 13468042 11946096 14086971 11211095 27555013 23157191 29277306 24622149 X 23684 -3570481 -851025 X X 0 1 X 1 0 X 3506150 3096226 3080376 3047586 1630870 14361208 3506150 3096226 3080376 3047586 1630870 14361208 14361208 285947 335250 368985 1005993 497102 2493277 128574 102172 185867 416613 17271098 8998307 0.83150 0.91810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17559863 27886 -3835464 13752285 16051786 8420 1499657 17559863 14785284 14436 1252066 16051786 12700992 26635 2057657 14785284 14206743 41430 -1547181 12700992 0 0 2186430 2186430 10713324 6649268 4064056 3930359 3852495 77864 752414 386720 365694 6694044 CUSTODIAL ACCOUNTS 417698 LEASE LIABILITY 87260 504958 X 2746513 -3570481 592624 -2977857 5724370 0 5724370 7144335 1443649 1443649 5700686 0 5700686 PART X, LINE 2: THE COUNCIL IS A TAX EXEMPT ORGANIZATION AND, AS SUCH, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). AS A CHARITABLE ORGANIZATION, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE IRC IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL FILES FEDERAL FORM 990. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. IT IS DIFFICULT TO PREDICT THE FINAL TIMING AND RESOLUTION OF ANY PARTICULAR UNCERTAIN TAX POSITION. MANAGEMENT DOES NOT CURRENTLY ANTICIPATE SIGNIFICANT CHANGES IN ITS UNCERTAIN TAX POSITIONS OVER THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EMPLOYEE RETENTION CREDIT 592,624. PART XII, LINE 2D - OTHER ADJUSTMENTS: SETTLEMENT TRUST 1,443,649. FORM 990, SCHEDULE D, PART V, LINE 4: FUNDS ARE CONTRIBUTED BY DONORS WITH SPECIFIC RESTRICTIONS AS TO HOW THE INCOME ON THOSE FUNDS WILL BE USED. THE DONORS STIPULATION DETERMINES WHETHER THE AMOUNT IS CLASSIFIED AS UNRESTRICTED, TEMPORARILY, OR PERMANENTLY RESTRICTED. AMOUNTS ARE SUBSEQUENTLY RECLASSIFIED WHEN THE DONORS RESTRICTIONS ARE FULFILLED. X X X X X X 1 ALLEGIANCE FUNDRAISING LLC PO BOX 9132 FARGO ND 581069132 DIRECT MAIL 0 30752 2955 27797 SPECTRUM MARKETING 95 EDDY RD SUITE 101 MANCHESTER NH 03102 DIRECT MAIL 0 0 4968 -4968 30752 7923 22829 PA PHILADELPHIA GOOD SCOUT AWARD GALA 251900 173459 78441 34320 44121 BOB LUX MEMORIAL OUTING 108785 71217 37568 16611 20957 7 304243 224450 79793 62928 16865 664928 469126 195802 113859 81943 195802 0 1 SCHOLARSHIPS FOR INDIVIDUALS ATTENDING BOY SCOUT CAMPS 820 107255 FAIR MARKET VALUE CAMPING FEES ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING CAMP REGISTRATION FEES (AFTERSCHOOL SCOUTING) 942 38036 FAIR MARKET VALUE CAMPING FEES ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING CAMP. OTHER 20 612 FAIR MARKET VALUE CAMPING FEES ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING CAMP. TRANSPORATION (AFTERSCHOOL SCOUTING) 230 25600 FAIR MARKET VALUE CAMPING FEES ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING CAMP. UNIFORM ASSITANCE (AFTERSCHOOL SCOUTING) 0 96 FAIR MARKET VALUE CAMPING FEES ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING CAMP. PART I, LINE 2: FEES FOR CAMPING ARE WAIVED FOR CERTAIN INDIVIDUALS ATTENDING THE CAMP. ALSO REGISTRATOIN FEES, UNIFORMS AND TRANSPORTATION FEES ARE WAIVED FOR THE SCOUTREACH KIDS. THERE IS NO CASH AWARD GIVEN TO ANY INDIVIDUAL. X X 0 0 X X 0 0 0 0 0 0 0 0 0 DANIEL A TEMPLAR SCOUT EXECUTIVE & CEO 311809 0 0 0 0 0 34933 0 14187 0 360929 0 0 0 GREG T OSBORN DIR. OF FIELD SERVICES 154252 0 0 0 0 0 17660 0 9036 0 180948 0 0 0 PART I, LINE 1B ALTHOUGH THE ORGANIZATION DOES NOT HAVE A FORMAL WRITTEN POLICY IN PLACE FOR PAYMENT OR REIMBURSEMENT OR PROVISION OF THE RELATED EXPENSE, THE ORGANIZATION DOES REQUIRE ALL INDIVIDUALS TO REIMBURSE THE ORGANIZATION FOR ANY RELEVANT PERSONAL EXPENSES. PART I, LINE 3 THE ORGANIZATION DOES NOT REQUIRE SUBSTANTIATION FOR THE EXPENSES LIST IN PART I, LINE 1A AS THESE EXPENSES ARE NOT APPLICABLE WITHOUT PRIOR AUTHORIZATION AND PAID DIRECTLY BY THE ORGANIZATION. X 9 30340 NEW YORK STOCK EXCHANGE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE MADE UP OF APPROXIMATELY 300 LOCAL CHARTER ORGANIZATION HEADS. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE ELECTS THE MEMBERS OF THE GOVERNING BODY. THE COMMITTEE IS MADE BY THE GOVERNANCE CHAIR, THE COUNCIL'S PRESIDENT, SELECTED BOARD MEMBERS AND THE SCOUT EXECUTIVE AS SECRETARY. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL STATEMENTS OF THE ORGANIZATION ALONG WITH THE FORM 990 ARE MADE AVAILABLE TO THE GOVERNING BODY FOR REVIEW PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS ARE MADE AWARE OF THE POLICY WHEN HIRED AND ASKED TO BE IN COMPLIANCE WITH THE POLICY ON AN ONGOING BASIS. MEMBERS ARE ASKED TO REPORT ANY CONFLICT OF INTEREST AS IT ARISES. FORM 990, PART VI, SECTION B, LINE 15 REPRESENTATIVES FROM THE NORTHEAST REGION WILL MEET ALONG WITH MEMBERS OF THE GOVERNING BODY TO COME TO A DECISION REGARDING THE COMPENSATION OF THE SCOUT EXECUTIVE AND ALL OTHER EMPLOYEES. THE BOARD OF DIRECTORS DETERMINE THE COMPENSATION OF THE CEO/SCOUT EXECUTIVE AND ALL OTHER EMPLOYEES, USING THE RESULTS OF THE "ANALYSIS OF THE TOTAL COMPENSATION PROGRAM FOR BOY SCOUTS OF AMERICA'S LOCAL COUNCIL SCOUT EXECUTIVES", AS PERFORMED BY GRANT THORNTON, LLP IN NOVEMBER 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: SETTLEMENT TRUST -1,443,649. EMPLOYEE RETENTION CREDIT 592,624. FORM 990, PART XI, LINE 2C: NO CHANGE FROM PRIOR YEAR. TRUSTWORTHY ASSOCIATES LLC 1485 VALLEY FORGE RD WAYNE PA 19087 851470478 FUNDING TO ENHANCE THE EDUC. EXPERIENCES OF STUDENTS IN ITS VARIOUS PROGRAMS PA 0 0 CRADLE OF LIBERTY COUNCIL 525