2025-11-13T11:55:27-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2024-01-01 042104279 BOY SCOUTS OF AMERICA WESTERN MASSACHUSETTS COUNCIL INC BOYS 4135949416 850 HIGH STREET 1B HOLYOKE MA 01040 CRAIG SIMS SCOUT EXECUTIVE 4135949196 2025-11-12 1 0 DANIELLE NIHILL P01350943 7819821001 2025-11-12 2024 2025-03-06 01:10:19Z X CRAIG SIMS 850 HIGH STREET SUITE 1B HOLYOKE MA 01040 1491127 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. 31 30 71 981 -4206 0 903197 616307 504548 450305 72075 76714 242522 148503 1722342 1291829 16921 15730 0 0 752247 770566 0 0 126240 928306 852156 1697474 1638452 24868 -346623 3441476 2909821 1229650 1092109 2211826 1817712 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 166006 417673 CAMPING REVENUE- THE COUNCIL PROVIDES SUMMER CAMP PROGRAMS FOR SCOUTS, BSA AND CUB SCOUTS (RESIDENT AND DAY CAMP) AS WELL AS YEAR-ROUND CAMPING FOR OVER 100 SCOUTING UNITS AND REGISTERED FAMILIES AT THEIR RESERVATION IN WESTERN MASSACHUSETTS. OVER 1,800 YOUTH PARTICIPANTS ARE SERVED. 1210500 15730 133018 ACTIVITY REVENUE - THE COUNCIL PROVIDES LEADERSHIP AND ORGANIZATION FOR ACTIVITIES THROUGHOUT THE YEAR WHICH PROMOTE CITIZENSHIP, SERVICE TO OTHERS AND FUN. 1376506 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 2 0 71 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 31 30 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X CRAIG SIMS 4135949196 850 HIGH STREET SUITE 1B HOLYOKE MA 01040 GARY SAVIGNANO SCOUT EXEC/CEO UNTIL 10/2024 50.00 X X 108744 0 21865 MICHAEL BRENNAN EXEC BD MEMBER / BUS MGR 24.00 X 33000 0 0 JOHN WILLEMAIN PRESIDENT 2.00 X X 0 0 0 JEFFREY GLAZE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MICHAEL DUBOIS TREASURER 2.00 X X 0 0 0 RICHARD BELFORD VP - MEMBERSHIP 2.00 X X 0 0 0 JOSHUA DAVID HALL VP - PROGRAM 2.00 X X 0 0 0 MICHAEL DECHRISTOPHER VP - PROPERTIES 2.00 X X 0 0 0 HUNTER MCCORMICK VP - FINANCE 1.00 X X 0 0 0 LTG L SCOTT RICE VP FUND DEVELOPMENT 1.00 X X 0 0 0 ROB BARON VP ADMININSTRATION 1.00 X X 0 0 0 DAVID O'LEARY COMMISSIONER 2.00 X 0 0 0 ALEX MOTOC COUNCIL LEGAL COUNSEL 1.00 X 0 0 0 JACKSON HARDING YOUTH REPRESENTATIVE 1.00 X 0 0 0 MARY BENJAMIN EXEC BD MEMBER 1.00 X 0 0 0 JACK DOWD 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 MICHAEL MATTY EXEC BD MEMBER 1.00 X 0 0 0 KATE MORRISSEY EXEC BD MEMBER 1.00 X 0 0 0 DR STEVE SCANNELL EXEC BD MEMBER 1.00 X 0 0 0 FRITZ SCHMIDT EXEC BD MEMBER 1.00 X 0 0 0 ROBERT WALZ EXEC BD MEMBER 1.00 X 0 0 0 ERIC FRARY EXEC BD MEMBER 1.00 X 0 0 0 DAVID MAC WILLIAMS EXEC BD MEMBER 1.00 X 0 0 0 DR NANCY FARLEY RICE EXEC BD MEMBER 1.00 X 0 0 0 MECHILIA SALAZAR EXEC BD MEMBER 1.00 X 0 0 0 RICHARD STRITZINGER EXEC BD MEMBER 1.00 X 0 0 0 KEN WHITE EXEC BD MEMBER 1.00 X 0 0 0 SAM EVERETT EXEC BD MEMBER 1.00 X 0 0 0 CHRISTINE O'DEA EXEC BD MEMBER 1.00 X 0 0 0 JEFFREY SATTER EXEC BD MEMBER 1.00 X 0 0 0 141744 0 21865 1 0 0 0 0 95960 105196 415151 101650 616307 CAMPING REVENUE 713990 417673 417673 ACTIVITY REVENUE 713990 32632 32632 450305 18380 -2376 20756 60164 1830 58334 58334 -1830 60164 14186 105196 19541 -5355 -5355 278313 177927 100386 100386 OTHER REVENUE 900099 53472 53472 53472 1291829 550691 -4206 129037 15730 15730 133961 120566 4017 9378 496883 453578 13382 29923 40198 36680 1091 2427 51850 46520 1646 3684 47674 43598 1252 2824 15669 15669 85438 85438 7293 7293 73236 60559 12677 97419 94280 426 2713 194274 188204 1864 4206 31983 29826 663 1494 4695 4594 31 70 40949 36448 1348 3153 18897 18897 131198 131031 51 116 58608 56918 519 1171 BANK FEES AND OTHER 59856 28927 1004 29925 RECOGNITION AWARDS 32641 10150 12 22479 1638452 1376506 135706 126240 215914 89728 148322 5065 30016 28237 116276 115412 36273 17764 3424814 1805765 1612641 1619049 1139412 951075 142622 83491 3441476 2909821 28859 32602 23576 37052 104593 98964 950000 500000 122622 423491 1229650 1092109 X 762800 442832 1449026 1374880 2211826 1817712 3441476 2909821 -346623 -47491 0 X X 0 1 X 1 0 X 435120 658598 1119325 903197 616307 3732547 435120 658598 1119325 903197 616307 3732547 206633 3525914 73742 75297 41054 61557 18380 270030 30121 280867 169809 124143 67658 672598 4675175 2991848 0.75420 0.76510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1212499 8000 10999 202822 1028676 1146558 50000 19427 3486 1212499 1274635 105679 -252147 -18391 1146558 1662888 3000 254263 645516 1274635 1450625 10000 154715 -47548 1662888 0.44563 0.43419 0.12018 0 0 194796 194796 1742856 840136 902720 350283 192916 157367 987359 679461 307898 149520 93252 56268 1619049 INVESTMENTS IN LIMITED PARTNERSHIP 943308 C SPLIT-INTEREST AGREEMENT 7767 C 951075 OPERATING LEASE LIABILITIES 83491 LINE OF CREDIT 340000 423491 X 1237045 -47491 -47491 1284536 7293 7293 1291829 1631159 0 1631159 7293 7293 1638452 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. DISTINGUISHED CITIZENS AWARDS 93530 79380 14150 12725 5502 CELEBRITY BARTENDER 25852 25816 36 1314 119382 105196 14186 12725 6816 19541 -5355 1 REGISTRATION ASSISTANCE 352 15730 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. X 0 0 0 0 0 0 0 0 0 JEFFREY GLAZE BOARD MEMBER 38280 OFFICE LEASE 0 X 1 98725 FAIR MARKET VALUE X OTHER CONTRIBUTED ITEMS 7 2925 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT FOR THE COUNCIL. THE COMMITTEE IS MADE UP OF THE SCOUT EXEC, PRESIDENT, TREASURER, THE RESPECTIVE VP'S AND ONE MEMBER AT LARGE. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN MEETINGS OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. 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. THIS PROCESS DESCRIBED ABOVE WAS LAST COMPLETED IN 2024. 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.