2024-11-15T15:46:23-06:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 132750608 BOY SCOUTS OF AMERICA 388 GREATER HUDSON VALLEY COUNCIL BOYS 9147731135 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 RICHARD STOCKTON SCOUT EXECUTIVE/CEO 9147731135 2024-11-15 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-11-15 2023 2024-10-15 13:58:12Z RICHARD STOCKTON 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 4168268 0 1761 X WWW.GHVBSA.ORG X 1973 NY TO PROVIDE A VALUES-BASED YOUTH PROGRAM BASED ON PRECEPTS IN THE SCOUT OATH AND LAW. 30 30 135 3041 0 0 1512545 1540521 1686599 2062339 21 2961 3108007 263508 6307172 3869329 27021 35566 0 0 1398685 1716895 0 0 60608 8345773 2353583 9771479 4106044 -3464307 -236715 5450469 5411344 1289566 1620915 4160903 3790429 X IT IS THE MISSION OF THE GREATER HUDSON VALLEY COUNCIL, BOY SCOUTS OF AMERICA TO DELIVER THE HIGHEST-QUALITY, VALUES-BASED YOUTH PROGRAM OF CHARACTER DEVELOPMENT AND LEADERSHIP TRAINING, BASED UPON THE PRECEPTS EMBODIED IN THE SCOUT OATH AND LAW, AND TO PREPARE OUR YOUNG PEOPLE TO MAKE ETHICAL DECISIONS IN ORDER TO REACH THEIR FULL POTENTIAL AND TO BETTER SERVE THEIR FAMILY, COMMUNITY AND COUNTRY. 0 0 3883661 35566 2183859 TRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS AND GIRLS FROM KINDERGARTEN THROUGH FIFTH-GRADE OR 5 TO 11 1/2 YEARS. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF LIONS, TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. SCOUTS BSA IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AND GIRLS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. THE ORDER OF THE ARROW IS THE SCOUTING'S NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD.VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS.OVER 9,639 YOUTH ARE SERVED THROUGH 297 CUB SCOUT PACKS, SCOUT TROOPS, AND VENTURING CREWS.EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. 3883661 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 3 0 135 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X RICHARD STOCKTON 9147731135 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 BENJAMIN MILLS BOARD CHAIR 10.00 X X 0 0 0 JANN MIRCHANDANI COUNCIL COMMISSIONER 10.00 X X 0 0 0 SCOTT BEECHERT TREASURER 10.00 X X 0 0 0 JESSICA BRIGHTON VICE CHAIR MEMBERSHIPS 10.00 X X 0 0 0 JOSHUA DAVIES VICE CHAIR OUTDOOR PROGRAMS 10.00 X X 0 0 0 MICHAEL ENGLISHBY VICE CHAIR PROPERTIES 10.00 X X 0 0 0 LISA HAGEN VICE CHAIR MARKETING 10.00 X X 0 0 0 HOWARD HELLMAN VICE CHAIR DEVELOPMENT 10.00 X X 0 0 0 CHRISTIAN KRISTENSEN VICE CHAIR PROPERTIES 10.00 X X 0 0 0 MICHAEL PETERSON VICE CHAIR DIVERSITY 10.00 X X 0 0 0 DONALD SCHREEK VICE CHAIR OPERATIONS (TERMED 4/23) 10.00 X X 0 0 0 MOE ACEVEDO MEMBER 3.00 X 0 0 0 MICHAEL BARRESI MEMBER 3.00 X 0 0 0 DINA BOCHNIK MEMBER 3.00 X 0 0 0 RAY BRADLEY MEMBER 3.00 X 0 0 0 RICHARD BUZZARD MEMBER 3.00 X 0 0 0 THOMAS CAMPANILE MEMBER 3.00 X 0 0 0 MICHAEL DIDOMIZIO MEMBER 3.00 X 0 0 0 MARTY ELLINGTON MEMBER 3.00 X 0 0 0 THOMAS FLORIO MEMBER 3.00 X 0 0 0 DIANE HAIGHT MEMBER 3.00 X 0 0 0 JACQUELINE HEUBACH MEMBER (TERMED 4/23) 3.00 X 0 0 0 MARLENE IRVING MEMBER 3.00 X 0 0 0 JAMES JONES MEMBER 3.00 X 0 0 0 THOMAS LETO MEMBER 3.00 X 0 0 0 PAXTON J LOUIS MEMBER 3.00 X 0 0 0 BETTY MALONE MEMBER (TERMED 6/23) 3.00 X 0 0 0 PATRICK MANNION MEMBER 3.00 X 0 0 0 GERLAD MCGRATH MEMBER 3.00 X 0 0 0 RON OLORI JR MEMBER 3.00 X 0 0 0 GEUISEPPE PAGANO MEMBER 3.00 X 0 0 0 MARK SCHIVLEY MEMBER (TERMED 9/23) 3.00 X 0 0 0 JOHN TRIPODI MEMBER 3.00 X 0 0 0 SEAMUS WEIR MEMBER 3.00 X 0 0 0 RICHARD STOCKTON SCOUT EXECUTIVE/CEO & SECRETARY 42.00 X 214514 0 34101 DANIEL CONNIFF COO/ASST. SCOUT EXECUTIVE 40.00 X 120974 0 12503 LAURA KAYE OFFICE MANAGER 40.00 X 102635 0 10940 438123 0 57544 3 0 1 0 UPPER CRUST CHEFS 2011 CORONA RD SUITE 203 COLUMBIA MO 65203 FOOD CATERING 227325 1 447 141640 1058262 340172 1540521 CAMPING REVENUE 721310 962317 962317 MEMBERSHIP FEES 624100 658107 658107 ACTIVITIES REVENUE 624100 441915 441915 2062339 93292 0 93292 93292 93292 2961 0 2961 2961 2961 55984 141640 67177 -11193 -11193 353282 231762 121520 121520 59889 59889 59889 3869329 2183859 0 144949 35566 35566 248615 234941 8950 4724 1165897 1127466 25155 13276 115893 109640 4093 2160 65165 61653 2299 1213 121325 116693 3032 1600 7120 7120 99700 2750 96950 42906 42772 88 46 3131 2988 22 121 58096 49269 916 7911 24452 20111 2841 1500 396141 390224 3873 2044 196298 193324 1902 1072 191671 190209 957 505 7047 6659 254 134 64883 64883 309515 308568 620 327 120966 120781 121 64 SUPPLIES 666023 662710 493 2820 RECOGNITION AWARDS 81326 71367 272 9687 EQUIPMENT RENTAL & MAIN 41809 40336 964 509 42499 30751 853 10895 4106044 3883661 161775 60608 836313 659896 101547 6902 8945 2125 1000 65260 49500 65114 35656 28284 11821151 7237388 4417508 4583763 5450469 5411344 55972 41048 278449 424934 123805 231432 147684 242090 683656 681411 1289566 1620915 X 4012101 1704115 148802 2086314 4160903 3790429 5450469 5411344 -236715 -133759 0 X 0 0 0 X 1831685 2014422 2639708 1512545 1540521 9538881 1831685 2014422 2639708 1512545 1540521 9538881 5810692 3728189 47597 15812 30964 45979 93292 233644 52530 19507 89896 59274 59889 281096 10053621 8040046 0.37080 0.39560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 44,289. 2020 AMOUNT: $ 17,480. 2021 AMOUNT: $ 85,680. 2022 AMOUNT: $ 57,995. 2023 AMOUNT: $ 59,889. INSURANCE PROCEEDS - 2019 AMOUNT: $ 8,241. 2020 AMOUNT: $ 2,027. 2021 AMOUNT: $ 4,216. BAD DEBT RECOVERY - 2022 AMOUNT: $ 1,279. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 10999216 41277 605685 185898 872364 53361 10534555 13915408 2997 -1525116 159217 686400 548456 10999216 13146519 109715 2297549 162182 1411085 65108 13915408 13330723 14929 1703665 226637 1614609 61552 13146519 12794401 93716 2012803 192266 1322153 55778 13330723 0.23690 0.76310 0.00000 0 1 1 1114005 1114005 8137533 5627190 2510343 410330 160558 249772 828977 630997 197980 1330306 818643 511663 4583763 SETTLEMENT LIABILITIES 500000 INTERFUND LIABILITIES 181411 681411 PART IV, LINE 2B: CUSTODIAL FUNDS ARE HELD ON BEHALF OF UNITS AND OTHER GROUPS TO PAY FOR REGISTRATION FEES, SCOUT SHOP PURCHASES, AND OTHER PROGRAM FEES. PART V, LINE 4: THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE LONG-TERM SUPPORT FOR THE ORGANIZATION'S CHARITABLE PROGRAMS. SPORTING CLAYS 62355 38432 23923 23445 ROCKLAND AWARD 45023 40973 4050 7290 2954 3 90246 62235 28011 21716 8422 3350 197624 141640 55984 45161 15712 6304 67177 -11193 1 CAMPERSHIPS & REGISTRATION FEES 112 35566 COST FEE REDUCTION PART I, LINE 2: CAMPERSHIPS ALLOW UNDERPRIVILEGED SCOUTS TO ATTEND CAMP. CAMPERSHIPS ARE AWARDED BY A COMMITTEE BASED ON FINANCIAL NEED. NO FUNDS ARE GIVEN DIRECTLY TO THE RECIPIENTS, INSTEAD THE ASSISTANCE REDUCES THEIR TOTAL REGISTRATION FEE. X 0 0 X X X 0 0 0 0 0 0 0 0 0 RICHARD STOCKTON SCOUT EXECUTIVE/CEO & SECRETARY 212786 0 0 0 1728 0 19618 0 14483 0 248615 0 0 0 ERIC LOUIS FAMILY RELATIONSHIP WITH BOARD MEMBER 46449 EMPLOYMENT 0 DAVIS STOCKTON FAMILY RELATIONSHIP WITH BOARD MEMBER 58727 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 6 CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE CONSTITUTE THE ACTIVE MEMBERSHIP OF THE COUNCIL. CHARTERED ORGANIZATION REPRESENTATIVES ARE ELECTED OR APPOINTED BY THE CHARTERED ORGANIZATION OR COMMUNITY GROUP OPERATING UNIT. MEMBERS AT LARGE OF THE COUNCIL ARE ELECTED AT THE ANNUAL MEETING OF THE COUNCIL BY THE ACTIVE MEMBERS IN OFFICE AT THAT TIME. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY OF THE COUNCIL, THE EXECUTIVE BOARD, IS ELECTED AT THE ANNUAL MEETING OF THE COUNCIL FROM AMONG THE CANDIDATES SET FORTH BY THE NOMINATING COMMITTEE, WHICH IS APPOINTED BY THE PRESIDENT OF THE COUNCIL WITH APPROVAL OF THE EXECUTIVE BOARD. THE NOMINATING COMMITTEE CONSISTS OF NO FEWER THAN THREE ACTIVE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE LEADERSHIP OF GREATER HUDSON VALLEY COUNCIL, INC, BOYS SCOUTS OF AMERICA PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL EXECUTIVE BOARD MEMBERS, OFFICERS, AND EMPLOYEES OF THE COUNCIL. ANNUALLY ALL EXECUTIVE BOARD MEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL OR ACTUAL CONFLICT OF INTEREST TO THE SCOUT EXECUTIVE IF THEY ARISE. IF ANY EXECUTIVE BOARD MEMBER HAS A CONFLICT OF INTEREST PERTAINING TO A TRANSACTION BEING CONSIDERED BY THE COUNCIL, THE MEMBER MUST DISCLOSE THEIR INTEREST IN THE MATTER TO THE CHAIR OF THE MEETING. THE INDIVIDUAL WITH THE CONFLICT OF INTEREST IS NOT ALLOWED TO VOTE ON THE MATTER, AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT, MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE GREATER HUDSON VALLEY COUNCIL, BSA EXECUTIVE BOARD ASSIGNS AN "EMPLOYEE COMPENSATION AND BENEFITS COMMITTEE" TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE/SECRETARY TO DETERMINE COMPENSATION ON AN ANNUAL BASIS IN FULL COMPLIANCE WITH GUIDELINES SET FORTH BY THE BOY SCOUTS OF AMERICA NATIONAL POLICY. THE COMPENSATION & BENEFITS COMMITTEE IN CONSULTATION WITH THE BOY SCOUTS OF AMERICA, DETERMINES THE SCOUT EXECUTIVE'S SALARY INCREASE BASED ON THEIR EMPLOYEE PERFORMANCE RATING. SUCH COMPENSATION MUST BE WITHIN THE SALARY RANGES ESTABLISHED BY THE NATIONAL ORGANIZATION. THE SALARY RANGES ARE ADJUSTED FOR COST-OF-LABOR DIFFERENCES BASED ON GEOGRAPHIC LOCATION AND THE COUNCIL CLASSIFICATION. THE APPROVAL OF THE SCOUT EXECUTIVE'S COMPENSATION IS DOCUMENTED BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE COUNCIL'S FORM 990 IS AVAILABLE UPON REQUEST AT THE COUNCIL'S HEADQUARTERS. IT IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. BOYS SCOUTS OF AMERICA DURLAND SCOUT CENTER 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 136843964 PROVIDE ASSISTANCE TO SUPPORT THE DURLAND SCOUT RESERVATION AND COUNCIL NY 501(C)(3) LINE 12B, II GREATER HUDSON VALLEY COUNCIL INC BOYS SCOUTS OF AMERICA 1 BOYS SCOUTS OF AMERICA 388 WESTCHESTER PUTNAM COUNCIL TR FUND 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 136124311 PROVIDE ASSISTANCE TO SUPPORT THE COUNCIL NY 501(C)(3) LINE 12B, II GREATER HUDSON VALLEY COUNCIL INC BOYS SCOUTS OF AMERICA 1 EMILIE M BULLOWA MEMORIAL ENDOWMENT OF CAMP BULLOWA TRUST 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 237216274 PROVIDE ASSISTANCE TO SUPPORT THE COUNCIL NY 501(C)(3) LINE 12B, II GREATER HUDSON VALLEY COUNCIL INC BOYS SCOUTS OF AMERICA 1 0 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 BOY SCOUTS OF AMERICA DURLAND SCOUT CENTER TRUST C 286668 CASH BOY SCOUTS OF AMERICA 388 WESTCHESTER PUTNAM COUNCIL TR FUND C 585696 CASH EMILIE M BULLOWA MEMORIAL ENDOWMENT OF CAMP BULLOWA TRUST C 185898 CASH BOY SCOUTS OF AMERICA 388 WESTCHESTER PUTNAM COUNCIL TR FUND E 181411 CASH