2025-10-21T10:57:19-05:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 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 2025-10-20 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-10-20 2024 2025-03-06 01:10:19Z SCOUTING AMERICA GREATER HUDSON VALLEY COUNCIL RICHARD STOCKTON 18 WESTAGE DRIVE SPACE 19 FISHKILL NY 12524 3573932 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. 31 31 136 2979 0 0 1540521 1329601 2062339 1738165 2961 8079 263508 178360 3869329 3254205 35566 21548 0 0 1716895 1861872 0 0 54785 2353583 2082844 4106044 3966264 -236715 -712059 5875534 5330266 2085105 1785857 3790429 3544409 X IT IS THE MISSION OF SCOUTING AMERICA, GREATER HUDSON VALLEY COUNCIL, INC. 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 3701170 21548 1861645 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 9,159 YOUTH ARE SERVED THROUGH 286 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. 3701170 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 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 2 0 136 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 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 THOMAS CAMPANILE BOARD CHAIR 10.00 3.00 X X 0 0 0 JANN MIRCHANDANI COUNCIL COMMISSIONER 10.00 2.00 X X 0 0 0 SCOTT BEECHERT TREASURER 10.00 X X 0 0 0 JESSICA BRIGHTON VICE CHAIR MEMBERSHIP 10.00 3.00 X X 0 0 0 JOSHUA DAVIES VICE CHAIR OPERATIONS 10.00 3.00 X X 0 0 0 PAXTON J LOUIS VICE CHAIR DIVERSITY 3.00 3.00 X X 0 0 0 GERLAD MCGRATH VICE CHAIR DEVELOPMENT 3.00 3.00 X X 0 0 0 MICHAEL ENGLISHBY VICE CHAIR PROPERTIES 10.00 2.00 X X 0 0 0 CHRISTIAN KRISTENSEN VICE CHAIR PROPERTIES 10.00 3.00 X X 0 0 0 MOE ACEVEDO MEMBER (THRU 04/24) 3.00 X 0 0 0 MICHAEL BARRESI MEMBER 3.00 X 0 0 0 THOMAS BAUSANO MEMBER 3.00 X 0 0 0 DINA BOCHNIK MEMBER 3.00 3.00 X 0 0 0 RAY BRADLEY MEMBER 3.00 X 0 0 0 RICHARD BUZZARD 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 LISA HAGEN MEMBER (THRU 03/24) 10.00 X 0 0 0 DIANE HAIGHT MEMBER 3.00 X 0 0 0 RYAN HAWTHORNE MEMBER 3.00 X 0 0 0 HOWARD HELLMAN MEMBER 10.00 X 0 0 0 JIM HOLDERMAN MEMBER 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 PATRICK MANNION MEMBER 3.00 X 0 0 0 JEAN CLAUDE MAZZOLA MEMBER 3.00 X 0 0 0 BENJAMIN MILLS MEMBER 3.00 X 0 0 0 RON OLORI JR MEMBER 3.00 2.00 X 0 0 0 GUISEPPE PAGANO MEMBER 3.00 2.00 X 0 0 0 MICHAEL PETERSON MEMBER (THRU 04/24) 10.00 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 6.00 X 225172 0 18549 DANIEL CONNIFF COO/ASST. SCOUT EXECUTIVE 40.00 X 126955 0 4199 LAURA KAYE OFFICE MANAGER 40.00 X 108194 0 3558 460321 0 26306 3 0 1 0 UPPER CRUST FOOD SERVICE 2011 CORONA ROAD COLUMBIA MO 65203 FOOD CATERING 227325 US BANK TFM ESCROW 251 LITTLE FALLS DRIVE WILMINGTON DE 19808 PAYMENT PROCESSING SERVICES 110566 2 190659 1030404 108538 1329601 CAMPING REVENUE 721310 912900 912900 MEMBERSHIP FEES 624100 608232 608232 ACTIVITIES REVENUE 624100 217033 217033 1738165 1079 1079 45745 0 45745 45745 45745 7000 0 7000 7000 7000 47744 190659 78093 -30349 -30349 365114 241634 123480 123480 39484 39484 39484 3254205 1861645 0 62959 21548 21548 243721 230317 8773 4631 1272469 1228178 28990 15301 144488 136669 5118 2701 76324 72201 2699 1424 124870 119965 3211 1694 4125 4125 148157 472 147675 10 30345 30259 57 29 1851 1741 110 63848 55926 1114 6808 11644 11042 394 208 407892 400718 4696 2478 128244 123967 2101 2176 55205 53004 1441 760 13643 12893 491 259 81696 81696 336894 335533 891 470 138123 138123 SUPPLIES 504682 500048 229 4405 RECOGNITION AWARDS 58674 51208 535 6931 EQUIPMENT RENTAL & MAIN 32604 32476 84 44 65217 59061 1810 4346 3966264 3701170 210309 54785 659896 218372 6902 1520 2125 6375 65260 13488 65114 77939 28284 34553 11979858 7528175 4624138 4451683 423815 526336 5875534 5330266 41048 107996 424934 364832 231432 183199 242090 365648 1145601 764182 2085105 1785857 X 1704115 3140931 2086314 403478 3790429 3544409 5875534 5330266 -712059 466039 0 X 0 1 X 1 0 X 2014422 2639708 1512545 1540521 1329601 9036797 2014422 2639708 1512545 1540521 1329601 9036797 5549897 3486900 15812 30964 45979 93292 46824 232871 19507 89896 59274 59889 39484 268050 9537718 8550589 0.36560 0.37080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 17,480. 2021 AMOUNT: $ 85,680. 2022 AMOUNT: $ 57,995. 2023 AMOUNT: $ 59,889. 2024 AMOUNT: $ 39,484. INSURANCE PROCEEDS - 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 10534555 2001 1387752 157298 873106 46973 10846931 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 0.16202 0.83798 0.00000 0 1 1 1114005 1114005 8623962 5893411 2730551 410330 177127 233203 837044 620295 216749 994517 837342 157175 4451683 RIGHT-OF-USE ASSET - OPERATING LEASE 522771 RIGHT OF USE ASSET - FINANCE LEASE 3565 526336 INTERFUND LIABILITIES 181411 OPERATING LEASE LIABILITY 579086 FINANCE LEASE LIABILITY 3685 764182 X 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. PART X, LINE 2: 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 RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. SPORTING CLAYS 53130 34402 18728 21195 DUTCHESS DCAR 50454 44219 6235 9845 5 134819 112038 22781 10060 21221 15772 238403 190659 47744 31255 31066 15772 78093 -30349 1 CAMPERSHIPS & REGISTRATION FEES 76 21548 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 X X 0 0 0 0 0 0 0 0 0 RICHARD STOCKTON SCOUT EXECUTIVE/CEO & SECRETARY 222356 0 0 0 2816 0 5816 0 12733 0 243721 0 0 0 ERIC LOUIS FAMILY RELATIONSHIP WITH BOARD MEMBER 46215 EMPLOYMENT 0 DAVIS STOCKTON FAMILY RELATIONSHIP WITH BOARD MEMBER 84077 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 SCOUT EXECUTIVE/CEO & SECRETARY 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 317011 CASH BOY SCOUTS OF AMERICA 388 WESTCHESTER PUTNAM COUNCIL TR FUND C 556095 CASH EMILIE M BULLOWA MEMORIAL ENDOWMENT OF CAMP BULLOWA TRUST C 157298 CASH BOY SCOUTS OF AMERICA 388 WESTCHESTER PUTNAM COUNCIL TR FUND E 181411 CASH