2023-10-27T13:58:16-05:00 2022-12-31 061009205 CLIFTONLARSONALLEN LLP 29 S MAIN STREET WEST HARTFORD CT 061272000 990 2022-01-01 042104279 BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC BOYS 4135949416 1 ARCH ROAD WESTFIELD MA 01085 GARY SAVIGNANO SCOUT EXECUTIVE 4135949196 2023-10-26 1 GARY SAVIGNANO 999009999 0 MELANIE BALLESTAS P01551484 8605614000 2023-10-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARY SAVIGNANO 1 ARCH ROAD WESTFIELD MA 01086 1989865 0 X WWW.WMASOUTING.ORG X 1965 MA THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 37 35 51 854 0 0 658598 1119325 323011 314405 294637 45672 366489 283978 1642735 1763380 8206 29128 0 0 601609 701426 0 0 97946 589964 750876 1199779 1481430 442956 281950 3716946 3450302 1546779 1270077 2170167 2180225 THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 261380 275730 CAMPING REVENUE -THE COUNCIL PROVIDES SUMMER CAMP PROGRAMS FOR BOY SCOUTS AND CUB SCOUTS (RESIDENT AND DAY CAMP) AS WELL AS YEAR-ROUND CAMPING FOR OVER 200 SCOUT UNITS AND REGISTERED FAMILIES AT THEIR SCOUT RESERVATION IN WESTERN MASSACHUSETTS. OVER 4,600 YOUTH PARTICIPANTS ARE SERVED. 1083833 29128 38675 ACTIVITY REVENUE - THE COUNCIL PROVIDES LEADERSHIP AND ORGANIZATION FOR ACTIVITIES THROUGHOUT THE YEAR WHICH PROMOTE CITIZENSHIP, SERVICE TO OTHERS AND FUN. 1345213 1 1 0 0 0 0 0 0 0 1 1 0 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 1 0 0 0 0 0 0 0 0 0 1 2 0 1 51 0 0 0 0 0 0 1 1 0 0 0 0 X 37 35 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MIKE BRENNAN BUSINESS MANAGER & ACCOUNTANT 4135949196 1 ARCH ROAD WESTFIELD MA 01086 GARY SAVIGNANO SCOUT EXEC/CEO 50.00 X X 146254 0 13518 MICHAEL BRENNAN EXEC BD MEMBER / BUS MGR 24.00 X 25770 0 0 JEFFREY GLAZE PRESIDENT 2.00 X X 0 0 0 MICHAEL DUBOIS TREASURER 2.00 X X 0 0 0 RICHARD BELFORD VP - MEMBERSHIP 2.00 X 0 0 0 BEN COYLE ESQ LEGAL COUNSEL 2.00 X 0 0 0 SAM EVERETT VP - ADMIN 2.00 X 0 0 0 JOSHUA DAVID HALL COUNCIL COMMISSIONER 2.00 X 0 0 0 STEVE KENNISTON VP - PROPERTIES 2.00 X 0 0 0 LUKE KETTLES E.C. MEMBER AT LARGE 1.00 X 0 0 0 MARK MALONEY METACOMET DISTRICT CHAIR 1.00 X 0 0 0 HUNTER MCCORMICK AT DISTRICT CHAIR 1.00 X 0 0 0 DAVID O'LEARY VP - DISTRICT OPERATIONS 2.00 X 0 0 0 KEN WHITE VP - COMMUNICATIONS 2.00 X 0 0 0 JOHN WILLEMAIN VP - PROGRAM 2.00 X 0 0 0 MARY BENJAMIN EXEC BD MEMBER 1.00 X 0 0 0 GARY BLOCK EXEC BD MEMBER 1.00 X 0 0 0 PHIL BRODEUR EXEC BD MEMBER 1.00 X 0 0 0 JOE P CASE EXEC BD MEMBER 1.00 X 0 0 0 JACK DOWD EXEC BD MEMBER 1.00 X 0 0 0 DAVID FLAHERTY EXEC BD MEMBER 1.00 X 0 0 0 CHERYL IZYK EXEC BD MEMBER 1.00 X 0 0 0 ROBERT W KIDD ESQ EXEC BD MEMBER 1.00 X 0 0 0 JAY LATORRE EXEC BD MEMBER 1.00 X 0 0 0 H JAMES LAW EXEC BD MEMBER 1.00 X 0 0 0 MICHAEL MATTY EXEC BD MEMBER 1.00 X 0 0 0 KATE MORRISSEY EXEC BD MEMBER 1.00 X 0 0 0 LTG L SCOTT RICE EXEC BD MEMBER 1.00 X 0 0 0 STEVEN ROBERTS EXEC BD MEMBER 1.00 X 0 0 0 DONALD ROCHELO EXEC BD MEMBER 1.00 X 0 0 0 JEFFREY SATTLER EXEC BD MEMBER 1.00 X 0 0 0 FRITZ SCHMIDT EXEC BD MEMBER 1.00 X 0 0 0 NELSON JACK SHARPE EXEC BD MEMBER 1.00 X 0 0 0 MARC SPARKS EXEC BD MEMBER 1.00 X 0 0 0 DAVID TELLIER EXEC BD MEMBER 1.00 X 0 0 0 ROBERT WALZ EXEC BD MEMBER 1.00 X 0 0 0 RYAN WOOD EXEC BD MEMBER 1.00 X 0 0 0 172024 0 13518 1 0 1 0 0 140549 134762 844014 1119325 CAMPING REVENUE 713990 275730 275730 ACTIVITY REVENUE 713990 38675 38675 314405 41054 41054 4618 0 4618 4618 4618 23867 134762 23867 0 340654 202618 138036 138036 OTHER REVENUE 900099 145942 145942 145942 1763380 314405 0 329650 29128 29128 146254 132149 4333 9772 405047 365982 12001 27064 100608 91044 2938 6626 49517 44960 1400 3157 72779 65581 2146 5052 7745 7745 100074 90176 2952 6946 107962 105567 428 1967 135498 130790 1446 3262 32434 30844 483 1107 8077 7657 129 291 13902 12359 474 1069 96490 96220 83 187 46700 45206 459 1035 OTHER 38334 36100 609 1625 RECOGNITION AWARDS 35806 12405 54 23347 RENTAL AND MAINTENANCE 21181 20035 352 794 PUBLICATIONS AND MEDIA 18816 13932 239 4645 15078 15078 1481430 1345213 38271 97946 311799 580332 16099 61154 3302 17703 123876 122319 31296 37597 2968322 1562750 1205840 1405572 1969886 1061228 7939 7633 46909 156764 3716946 3450302 735444 19051 40055 95241 126179 69025 644000 950000 1101 136760 1546779 1270077 X 1044420 670996 1125747 1509229 2170167 2180225 3716946 3450302 281950 -271892 0 X X 0 1 X 1 0 X 708992 535559 435120 658598 1119325 3457594 708992 535559 435120 658598 1119325 3457594 3457594 42628 67836 73742 75297 41054 300557 68290 22180 25089 275197 145942 536698 4294849 0.80510 0.79120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1274635 105679 -252147 -18391 1146558 1662888 3000 254263 645516 1274635 1450625 10000 154715 -47548 1662888 1213395 12000 183560 -41670 1450625 1154485 10070 -103364 -152204 1213395 0.38062 0.38955 0.22983 0 0 182199 182199 1300560 754757 545803 339461 142944 196517 865904 604527 261377 280198 60522 219676 1405572 OPERATING LEASE LIABILITIES 136760 136760 X 1483743 -271892 -271892 1755635 7745 7745 1763380 1473685 0 1473685 7745 7745 1481430 PART IV, LINE 2B: THE CUSTODIAL FUNDS ARE HELD ON BEHALF OF UNITS AND OTHER GROUPS TO PAY FOR REGISTRATION FEES AND SCOUT SHOP PURCHASES. PART V, LINE 4: BSA'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING CAMPSITE IMPROVEMENT, CAMP MAINTENANCE, AND CAPITAL IMPROVEMENT. THE ENDOWMENT INCLUDES BOTH DONOR RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE EXECUTIVE BOARD TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES ON EXEMPT FUNCTION INCOME AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDS NO ASSETS OR LIABILITY FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS. AUCTION 32826 20154 12672 4805 7867 DISTINGUISHED CITIZEN AWARD DINNER 97150 86035 11115 8691 2424 1 28653 28573 80 80 158629 134762 23867 13496 10371 23867 0 1 REGISTRATION FEES 303 15152 UNIFORMS 60 3814 TRANSPORTATION 4412 CAMPERSHIPS 12 5750 PART I, LINE 2: GRANT REVENUE IS TRACKED IN THE FUNDRAISING SYSTEM AND RELATED EXPENSES ARE PAID IN ACCORDANCE WITH THE FUNDING PROPOSAL OR THE APPROVED BUDGET. REVENUES AND EXPENSES ARE ENTERED INTO THE ACCOUNTING SYSTEM AND ARE MONITORED BY COST CENTER GENERATED FINANCIAL REPORTS. 0 0 0 0 0 0 0 0 0 GARY SAVIGNANO SCOUT EXEC/CEO 146254 0 0 0 0 0 0 0 13518 0 159772 0 0 0 JEFFREY GLAZE CHAIRMAN OF THE BOARD 38280 OFFICE LEASE 0 FORM 990, PART VI, SECTION A, LINE 3 THE INDIVIDUAL WHO POSSESSES THE COUNCILS BOOKS AND RECORDS IS A CONSULTANT AND IS ALSO AN EXECUTIVE BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 6 AS DEFINED IN THE COUNCIL'S BYLAWS, THE COUNCIL HAS FOUR CATEGORIES OF MEMBERSHIP. ACTIVE MEMBERS, ASSOCIATE MEMBERS, SUSTAINING MEMBERS AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS OF THE COUNCIL, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B EACH ACTIVE MEMBER OF THE COUNCIL PRESENT AT A COUNCIL MEETING SHALL BE ENTITLED TO ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND MADE AVAILABLE TO THE ORGANIZATION'S BOARD OF DIRECTORS AND AUDIT COMMITTEE PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, AND EMPLOYEE FILLS OUT A STATEMENT OF POLICY ON AN ANNUAL BASIS DISCLOSING EITHER THEY DO NOT KNOW OF ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST, OR THAT THEY ARE AWARE OF CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. THE BOARD, ON AN ANNUAL BASIS, REVIEWS BUSINESS TRANSACTIONS BETWEEN TRUSTEES AND THE BOY SCOUTS OF AMERICA AND APPROVES THE ONGOING BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE COMPENSATION IS BASED ON THE BOY SCOUTS OF AMERICA POSITION CLASSIFICATIONS AND APPROVED SALARY RANGES FOR EACH POSITION CLASS. THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE USES THE NATIONAL COUNCIL'S GUIDELINES TO DETERMINE RECOMMENDED SALARY INCREASES WHICH ARE BASED ON THE ACHIEVEMENT OF PERFORMANCE BASED OBJECTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE UPON REQUEST. SPECIAL DISCLOSURE - LITIGATION AND CONTINGENCIES LOCAL COUNCILS AND THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA HAVE BEEN NAMED AS DEFENDANTS IN LAWSUITS ALLEGING SEXUAL ABUSE, INCLUDING CLAIMS FOR COMPENSATORY AND PUNITIVE DAMAGES. THESE CLAIMS AROSE OUT OF CONDUCT COMMITTED BY EMPLOYEES OR VOLUNTEERS. IN SOME CASES, THE COUNCIL IS NAMED AS CO-DEFENDANT WITH THE NATIONAL COUNCIL. BASED UPON THE SIGNIFICANT NATURE OF THE LAWSUITS, THE NATIONAL COUNCIL FILED FOR PROTECTION UNDER CHAPTER 11 OF THE UNITED STATES BANKRUPTCY CODE ON FEBRUARY 18, 2020. THE NATIONAL COUNCIL ALSO SOUGHT AND GAINED COURT APPROVAL OF A TEMPORARY STAY OF LITIGATION INCLUSIVE OF THE NATIONAL COUNCIL, THE LOCAL COUNCILS AND CHARTERED PARTNERS OF THE BOY SCOUTS OF AMERICA UNTIL THE REORGANIZATION PLAN COULD BE FILED AND AFFIRMED BY THE COURT. THE NATIONAL COUNCIL CONTINUES TO OPERATE ITS BUSINESS UNDER COURT SUPERVISION AND HAS RECEIVED APPROVAL TO CONTINUE ITS RELATIONSHIP WITH THE LOCAL COUNCILS, INCLUDING THE BENEFIT AND INSURANCE PROGRAMS NOTED ABOVE. THE COURT APPOINTED A COMMITTEE (LCC) OF 8 LOCAL COUNCILS TO REPRESENT ALL 253 LOCAL COUNCILS IN THE UNITED STATES. THE LCC MONITORED THE BANKRUPTCY CONCERNS OF THE LOCAL COUNCILS AND NEGOTIATED WITH THE VICTIM'S CLAIMANT GROUPS, INSURERS, AND NATIONAL COUNCIL ON BEHALF OF LOCAL COUNCILS. THIS PROCESS WAS ONGOING THROUGH THE YEARS ENDED DECEMBER 31, 2021 AND 2020. SUBSEQUENT TO YEAR-END IN THE FIRST QUARTER OF THE NEW FISCAL YEAR, THE BANKRUPTCY TASKFORCE ADVISED THE COUNCIL OF THE PASSAGE OF A RESOLUTION APPROVING A CONTRIBUTION BY THE COUNCIL OF APPROXIMATELY $700,000 TO THE ABUSE VICTIMS TRUST FUND IN EXCHANGE FOR A CHANNELING INJUNCTION THAT WOULD PROTECT THE INTERESTS OF THE NATIONAL COUNCIL, LOCAL COUNCILS AND CHARTERED PARTNERS FROM ABUSE CLAIM OCCURRENCES THAT PREDATE FEBRUARY 18, 2020. TO FUND THIS CONTRIBUTION, THE BOARD OF DIRECTORS OF THE COUNCIL RELEASED THE DESIGNATIONS ON BOARD-DESIGNATED NET ASSETS FUNCTIONING AS ENDOWMENT IN THE AMOUNT OF $700,000. THE ACCRUAL IS RECOGNIZED WITHIN THE ENDOWMENT FUND ACCOUNTS PAYABLE AND ACCRUED EXPENSES ON THE STATEMENTS OF FINANCIAL POSITION AND AS A CONTRIBUTION TO SETTLEMENT TRUST ON THE STATEMENTS OF ACTIVITIES AS OF DECEMBER 31, 2021. THE NATIONAL COUNCIL BANKRUPTCY HEARING CONCLUDED ON APRIL 14, 2022. THE FINAL CONTRIBUTION TO THE TRUST FUND WAS $664,939 AND THE REMAINDER BETWEEN WHAT WAS RELEASED AND SUBSEQUENT PAID WAS RETURNED TO THE BOARD-DESIGNATED NET ASSETS FUNCTIONING AS ENDOWMENT. SUBSEQUENT TO YEAR END, THE NATIONAL COUNCIL EMERGED FROM BANKRUPTCY EFFECTIVE APRIL 19, 2023.