2024-11-15T12:07:39-06:00 2023-12-31 133628255 CONDON O'MEARA MCGINTY & DONNELLY LLP ONE BATTERY PARK PLAZA 7TH FL NEW YORK NY 10004 990 2023-01-01 131624015 GREATER NEW YORK COUNCILS BOY SCOUTS OF AMERICA GREA 2122421100 155 EAST 56TH STREET 2 NEW YORK NY 10022 SAROYA FRIEDMAN-GONZALEZ SCOUT EXECUTIVE/CEO/SEC. 2122421100 2024-11-13 1 0 ALEXANDER LAZZARUOLO P01775353 2126617777 2023 2024-10-15 13:58:12Z X SCOUTING AMERICA GREATER NEW YORK COUNCILS SAROYA FRIEDMAN-GONZALEZ 155 EAST 56TH STREET 2 NEW YORK NY 10022 11810393 0 X WWW.NYCSCOUTING.ORG X 1922 NY TO SERVE SOCIETY BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE 49 49 278 3093 0 0 4013466 4950753 2272533 3234571 7654925 386721 738293 930747 14679217 9502792 0 0 312683 375690 4696754 4793157 36000 50250 1171558 4411046 4949431 9456483 10168528 5222734 -665736 20939615 22946532 4739845 5902329 16199770 17044203 X THE GREATER NEW YORK COUNCILS, BSA HAS HELPED OVER FIVE MILLION YOUNG PEOPLE BECOME "PREPARED FOR LIFE." THE MISSION OF THE GREATER NEW YORK COUNCILS IS TO SERVE KIDS THROUGHOUT ALL COMMUNITIES IN NEW YORK CITY AND TO HELP THEM TO PREPARE FOR SUCCESS IN SCHOOL, CAREER, AND LIFE. SCOUTING SERVES YOUTH ACROSS MANY ASPECTS OF THEIR LIFE -- AFTER SCHOOL, WEEKEND, AND SUMMER CAMP PROGRAMMING - PROVIDING THEM WITH A WELL-ROUNDED NETWORK OF SUPPORTIVE PEERS AND ADULTS. SCOUTING AIMS TO DEVELOP THE WHOLE PERSON THROUGH COMMUNITY SERVICE PROJECTS, FIELD TRIPS TO NEW YORK CITY CULTURAL ATTRACTIONS, CAMPOREES, S.T.E.M. PROGRAMS, FAMILY FUN WEEKENDS, AND MUCH MORE. SCOUTING BRINGS FAMILY AND COMMUNITY TOGETHER -- THUS CREATING AN ECOSYSTEM OF SUPPORT WHILE ALSO DEVELOPING LEADERS OF TOMORROW. 0 0 5164972 2628310 CAMPING AND ACTIVITIES: THE COUNCIL PROVIDES OUTDOOR EDUCATION, RECREATION AND FIELD TRIPS TO GREATER NEW YORK COUNCILS' PROPERTIES INCLUDING TEN MILE RIVER SCOUT RESERVATION IN NARROWSBURG, NY; ALPINE SCOUT CAMP IN ALPINE, NJ; AND WILLIAM H. POUCH SCOUT CAMP IN STATEN ISLAND, NY, AS WELL AS AT OTHER LOCATIONS. YEAR-ROUND CAMPING OPPORTUNITIES ARE PROVIDED TO THOUSANDS OF YOUTHS. WE ALSO OFFER 5,000 LONG-TERM SESSIONS AT SUMMER CAMP ANNUALLY. A HIGH PERCENTAGE OF LEADERS SEE IMPROVEMENT IN SCOUTS' LIFE SKILLS AFTER SUMMER CAMP PARTICIPATION, INCLUDING LEADERSHIP, RESILIENCE, RESPONSIBILITY, AND COMMUNICATION. AND LEADERS AGREE THAT SCOUTS ARE BETTER PREPARED FOR THE SCHOOL YEAR AFTER SUMMER CAMP. IN 2023, WE OFFERED ABOUT 788 DAYS OF CAMPING TO GNYC YOUTH AND APPROXIMATELY 919 DAYS TO OUT-OF-COUNCIL YOUTH. WE PROVIDED ABOUT 350 CAMP TRIPS TO GNYC, YOUTH AND ABOUT 400 CAMPTRIPS TO OUT OF COUNCIL UNITS. 2332534 984950 FIELD SERVICES: PROGRAMS PROVIDED TO OVER 8,000 YOUTH MEMBERS, COMPRISED OF BOYS, GIRLS, AND NONBINARY YOUTH AGES 6 THROUGH 20 IN CUB SCOUTS, SCOUTS BSA, SCOUTREACH PROGRAMS FOR LOW-INCOME YOUTH, VENTURING HIGH-ADVENTURE PROGRAMS, AND EXPLORING WORKFORCE PREPAREDNESS PROGRAMS. THESE POSITIVE AND PROVEN DEVELOPMENTAL OPPORTUNITIES FOR YOUNG PEOPLE INCLUDE LEADERSHIP TRAINING, CIVIC AND COMMUNITY SERVICE OPPORTUNITIES, LIFE SKILLS DEVELOPMENT, AND PHYSICAL FITNESS TRAINING. OUR YOUTH AND ADULTS CONTRIBUTE OVER 100,000 HOURS OF VOLUNTEER SERVICE ANNUALLY. OUR COMMUNITY IS COMPRISED OF NEARLY 2,500 ADULT VOLUNTEER LEADERS, APPROXIMATELY 20 SCOUTREACH STAFF AND OVER 400 EXPLORING VOLUNTEERS - 100% OF WHOM COMPLETED YOUTH PROTECTION TRAINING. 86286 CHARTER AND NATIONAL SERVICE FEE: PROVIDES THE COUNCIL WITH THE RESOURCES OF THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION INCLUDING ONLINE TRAINING, YOUTH PROTECTION TRAINING, PROGRAM DEVELOPMENT INCLUDING MERIT BADGE CURRICULA, RANK ADVANCEMENT SUPPORT, MEMBERSHIP AND STAFFING SUPPORT, LIABILITY INSURANCE FOR OUR PROFESSIONALS, VOLUNTEERS AND CHARTERED PARTNERS, AS WELL AS QUALITY ASSURANCE STANDARDS AND MEASUREMENT. 7583792 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 1 278 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 49 49 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X FELIX LAM 2126512886 155 EAST 56TH STREET 2 NEW YORK NY 10022 MARK CARAWAN CHAIRMAN 3.00 X X 0 0 0 RICHARD G MASON ESQ CHAIR EMERITUS 3.00 X X 0 0 0 RAY QUARTARARO CHAIR EMERITUS 3.00 X X 0 0 0 PAUL J RESZUTEK TREASURER 3.00 X X 0 0 0 ALEX FREDERICKS ASSISTANT TREASURER 3.00 X X 0 0 0 THOMAS S BAIN V.P. RISK MANAGEMENT 3.00 X X 0 0 0 WILLIAM Q DERROUGH V.P. DEVELOPMENT 3.00 X X 0 0 0 JAMES K DONAGHY V.P. EXPLORING 3.00 X X 0 0 0 ANTHONY FIORI V.P. MEMBERSHIP 3.00 X X 0 0 0 THEODORE R GAMBLE JR V.P. FINANCE 3.00 X X 0 0 0 ELLEN R HARRIS CFA V.P. INVESTMENT 3.00 X X 0 0 0 THOMAS J KAVALER ESQ V.P. BOARD GIVING 3.00 X X 0 0 0 GEOFFREY A MILLS V.P. CAMPING & PROGRAMS 3.00 X X 0 0 0 RICHARD HANS COUNSEL 3.00 X X 0 0 0 R GLENN HUBBARD NOMINATING CHAIR 3.00 X X 0 0 0 JAMES C DELOREY COMMISSIONER 3.00 X X 0 0 0 DAMIAN SCHAIBLE V.P. ALUMNI DEVELOPMENT 3.00 X X 0 0 0 RICHARD A DAVIES DIRECTOR 3.00 X X 0 0 0 J E REEVES JR DIRECTOR 3.00 X X 0 0 0 ASIM REHMAN DIRECTOR 3.00 X X 0 0 0 ROBERT J CESKE BOROUGH PRESIDENT MANHATTAN 3.00 X X 0 0 0 KEITH D CHRISTENSEN BOROUGH PRESIDENT STATEN ISLAND 3.00 X X 0 0 0 GREGORY CLANCY BOROUGH PRESIDENT BRONX 3.00 X X 0 0 0 STEVEN MIRONES BOROUGH PRESIDENT BROOKLYN 3.00 X X 0 0 0 MICHAEL E SIBILIA BOROUGH PRESIDENT QUEENS 3.00 X X 0 0 0 STEVEN M ALDEN ESQ DIRECTOR 3.00 X 0 0 0 VINCENT ALVAREZ DIRECTOR 3.00 X 0 0 0 STEPHEN R BARRETT DIRECTOR 3.00 X 0 0 0 LAWRENCE E BATHGATE II DIRECTOR 3.00 X 0 0 0 JOHN BELBUSTI DIRECTOR 3.00 X 0 0 0 JACLYN BERNSTEIN DIRECTOR 3.00 X 0 0 0 MARCIA CANTARELLA DIRECTOR 3.00 X 0 0 0 LISA CASSONE DIRECTOR 3.00 X 0 0 0 ARTHUR B CROZIER DIRECTOR 3.00 X 0 0 0 ANTONIO DEL ROSARIO DIRECTOR 3.00 X 0 0 0 DR SHARON DEVIVO DIRECTOR 3.00 X 0 0 0 JAMES FAMULARO DIRECTOR 3.00 X 0 0 0 GREGORY FLOYD DIRECTOR 3.00 X 0 0 0 EUGENE J GOTTESMAN DIRECTOR 3.00 X 0 0 0 GENE KEILIN DIRECTOR 3.00 X 0 0 0 CAROL NOTIAS LAMBOS ESQ DIRECTOR 3.00 X 0 0 0 BRIAN T MALONEY DIRECTOR 3.00 X X 0 0 0 JOSEPH MIZZI DIRECTOR 3.00 X 0 0 0 MICHAEL O'BRIEN OA LODGE ADVISOR 3.00 X 0 0 0 BLAIR RIDDER DIRECTOR 3.00 X 0 0 0 MICHAEL A ROSS ESQ DIRECTOR 3.00 X 0 0 0 ROBERT K STEEL DIRECTOR 3.00 X 0 0 0 JUDGET SIDNEY H STEIN DIRECTOR 3.00 X 0 0 0 ALLEN R WOLFF ESQ DIRECTOR 3.00 X 0 0 0 SAROYA FRIEDMAN-GONZALEZ SCOUT EXECUTIVE/CEO/SECRETARY 40.00 X 325000 0 7552 JEFF FANARA DIRECTOR OF SPECIAL EVENTS 40.00 X 163582 0 4294 CHRISTOPHER GUARNIERE DEPUTY SCOUT EXECUTIVE 40.00 X 149800 0 4400 JOSEPH SCHILTZ DIRECTOR FIELD SERVICES 40.00 X 118342 0 3107 DOROTHY BROWNE DIRECTOR OF CORP. & FND. 40.00 X 114005 0 2993 870729 0 22346 5 0 1 0 0 7679 3161603 202300 1579171 85133 4950753 CAMPING REVENUE 900099 2791879 2791879 ACTIVITY REVENUE 900099 442692 442692 3234571 488663 488663 1300900 1402842 -101942 -101942 -101942 641101 3161603 641101 0 399350 263658 135692 135692 RETENTION CREDIT 900099 416366 416366 OTHER REVENUE 900099 378689 378689 795055 9502792 3613260 0 938779 375690 375690 332553 263332 27452 41769 3463733 2748355 281997 433381 312719 225910 41072 45737 386332 279087 50741 56504 297820 232140 28045 37635 337364 54866 173788 108710 50250 50250 70101 70101 82246 62496 19750 1186234 1127210 23360 35664 1251541 953813 204693 93035 176323 160886 10606 4831 22050 21270 537 243 200655 121150 54757 24748 465460 440494 17195 7771 221889 206993 10259 4637 RENT & MAINTENANCE OF E 315410 194447 41665 79298 BAD DEBT EXPENSE 230483 230483 OTHER EXPENSES 172326 36189 15697 120440 CHARTER & NAT. SVC. FEE 86286 86286 131063 55674 68234 7155 10168528 7583792 1413178 1171558 1538186 1398463 1496824 796874 847063 1041969 14747 5560 236144 296930 365686 342541 19691659 15323301 4756615 4368358 10276777 12020432 1407573 2675405 20939615 22946532 533234 734404 166374 106316 3210000 3100000 830237 1961609 4739845 5902329 X 5690998 6408076 10508772 10636127 16199770 17044203 20939615 22946532 X -665736 1377331 132838 X 0 1 X 1 0 X 6484733 5309500 5138003 4013466 4950753 25896455 6484733 5309500 5138003 4013466 4950753 25896455 813732 25082723 359905 312624 249411 319919 488663 1730522 35531 60348 194644 600851 795055 1686429 29313406 12946455 0.85570 0.89630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 35,531. 2020 AMOUNT: $ 60,348. 2021 AMOUNT: $ 194,644. 2022 AMOUNT: $ 600,851. 2023 AMOUNT: $ 795,055. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13923652 359098 1205515 541119 14947146 21279378 24864 -7319156 61434 13923652 20534195 429674 825695 510186 21279378 20083938 178155 997956 725854 20534195 18739805 219363 1838793 714023 20083938 0.28842 0.63092 0.08066 0 0 630948 630948 13801522 12705837 1095685 2346452 1592529 753923 2912737 1024935 1887802 4368358 BENEFICIAL INTERESTS IN CHARTIABLE REMAINDER AND PERPETUAL TRUSTS, AT FV 1074406 LAND ASSETS HELD FOR SALE 60000 ROUA - OPERATING LEASE 1540999 2675405 CAPITAL LEASE AND VEHICLE OBLIGATIONS 1559827 CUSTODIAL ACCOUNTS 401782 1961609 X 11501140 1377331 558280 132838 2068449 9432691 70101 70101 9502792 10656707 558280 558280 10098427 70101 70101 10168528 PART V, LINE 4: THE PURPOSE OF THE GREATER NEW YORK COUNCILS, BOY SCOUTS OF AMERICA ENDOWMENT TRUST IS TO PROVIDE A VEHICLE FOR DONORS TO MAKE PLANNED GIFTS TO THE COUNCIL TO FUND ITS LONG TERM OBJECTIVES. THE PRINCIPAL OF THE GIFTS RECEIVED ARE RESTRICTED AND INVESTED BY PROFESSIONAL ASSET MANAGERS, GUIDED BY THE COUNCIL'S INVESTMENT POLICY WITH OVERSIGHT GIVEN BY THE COUNCIL'S INVESTMENT COMMITTEE, WHICH IS COMPRISED OF KNOWLEDGEABLE INDIVIDUALS FROM NEW YORK'S BANKING, INVESTING & FINANCE COMMUNITY. ANNUAL DISTRIBUTIONS OF THE APPRECIATED MANAGED PORTFOLIO ARE DISTRIBUTED BY PERCENTAGE RECOMMENDATIONS BY MEMBERS OF THE COUNCIL'S INVESTMENT COMMITTEE, NOT TO SURPASS 5% TO FUND PROGRAMS OF THE COUNCIL. THE MAJORITY OF THE FUNDS CENTER AROUND SUMMER CAMP SUBSIDIES OF YOUTH MEMBERS ATTENDANCE AND YOUTH PARTICIPATION IN THE PROGRAM. CAPITAL FUND - IS USED TO ACCOUNT FOR PROPERTY, BUILDINGS, EQUIPMENT, LEASEHOLD IMPROVEMENTS AND LEGALLY RESTRICTED CASH THAT IS TO BE EXPENDED FOR PROPERTY, BUILDING, AND EQUIPMENT AND RELATED DEBT PAYMENTS. ADDITIONALLY, INVESTMENTS EITHER RESTRICTED OR DESIGNATED FOR CAPITAL REPAIR AND IMPROVEMENTS WHERE THE INCOME IS EITHER DESIGNATED OR RESTRICTED FOR THOSE PARTICULAR ITEMS. REVENUE AND EXPENSES RELATED TO THE CAPITAL FUNDRAISING CAMPAIGN ARE ALSO INCLUDED. ENDOWMENT FUND - IS NORMALLY USED TO ACCOUNT FOR AMOUNTS OF GIFTS AND BEQUESTS ACCEPTED WITH LEGAL RESTRICTIONS BASED ON DONOR STIPULATION THAT THE PRINCIPAL BE MAINTAINED INTACT IN PERPETUITY, UNTIL THE OCCURRENCE OF A SPECIFIED EVENT OR FOR A SPECIFIED PERIOD, AND THAT INVESTMENT RETURN THEREOF BE EXPENDED EITHER FOR GENERAL PURPOSES OR FOR PURPOSES SPECIFIED BY THE DONOR. INVESTMENT FUNDS WITH OR WITHOUT DONOR RESTRICTIONS ARE ALSO INCLUDED IN THE ENDOWMENT. CERTAIN DONOR-RESTRICTED NET ASSETS HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED BY THE COUNCIL IN PERPETUITY. NET ASSETS WITH PERPETUAL RESTRICTIONS OF THE ENDOWMENT FUND INCLUDE BENEFICIAL INTERESTS IN CHARITABLE REMAINDER AND PERPETUAL TRUSTS. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE REMAINDER AND PERPETUAL TRUSTS 132,838. X 0 PATRICIA LYNCH ASSOCIATES 677 BROADWAY SUITE 205 ALBANY NY 12207 GOVERNMENT WRITING 0 202300 30250 0 BOLTON ST JOHNS 11 PARK PLACE OFFICE 04-136 NEW YORK NY 10007 GOVERNMENT WRITING 0 0 20000 0 202300 50250 NY FINANCIAL LUNCHEON 921186 842091 79095 79095 INSURANCE LUNCHEON 590320 451290 139030 138850 180 29 2291198 1868222 422976 319 409149 2175 11333 3802704 3161603 641101 319 627094 2175 11513 641101 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) SEEK OPERATIONAL AND CAPITAL SUPPORT 1 X X X 0 1 0 0 0 0 0 0 0 SAROYA FRIEDMAN-GONZALEZ SCOUT EXECUTIVE/CEO/SECRETARY 325000 0 0 0 0 0 7552 0 0 0 332552 0 0 0 JEFF FANARA DIRECTOR OF SPECIAL EVENTS 163582 0 0 0 0 0 4294 0 0 0 167876 0 0 0 CHRISTOPHER GUARNIERE DEPUTY SCOUT EXECUTIVE 149800 0 0 0 0 0 4400 0 0 0 154200 0 0 0 PART I, LINE 4B GNYC VOLUNTARY MATCH SAVINGS PROGRAM FOR EMPLOYEES TO MAKE PRE-TAX SALARY CONTRIBUTIONS. EMPLOYER WILL MATCH 50% OF EACH PRE-TAX DOLLAR EMPLOYEE CONTRIBUTIONS ON FIRST 6% OF PAY THAT EMPLOYEE DEFERS TO PROGRAM. X FURNITURE/MONITOR DONATIONS 154 85133 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL WAS INCORPORATED AS A MEMBERSHIP CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE OF THE BOARD OF DIRECTORS PRESENTS A SLATE OF CANDIDATES AND THE VOTING MEMBERS AS A WHOLE VOTE ON THE SLATE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B CHARTERED ORGANIZATION REPRESENTATIVES ARE VOTING MEMBERS AT THE ANNUAL MEETING TO APPROVE THE SELECTION OF COUNCIL BOARD MEMBERS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AT ITS NOVEMBER MEETING AND A DRAFT WAS CIRCULATED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE COMPENSATION COMMITTEE OF THE BOARD REVIEW COMPARABLE DATA FROM BOTH THE NATIONAL OFFICE OF BOY SCOUTS OF AMERICA AND DATA FROM THE NEW YORK CITY NON-PROFIT SECTOR SURVEY. EACH YEAR COMPENSATION WILL BE REVIEWED BASED ON THE COUNCIL'S ACTIVITY. NATIONAL OFFICE DOES THIS REVIEW SEPARATELY. FORM 990, PART VI, SECTION C, LINE 19 THE COUNCIL WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND THE ANNUAL REPORT IS AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE REMAINDER AND PERPETUAL TRUSTS 132,838.